I track drop off and pick up times myself so that I have back up for claiming shared use of space and meals and so forth as well as just cause it is habit from my centre days to have a child signed in and out daily as per the Day Nursery Act for emergency use and other reasons.

However if a child is 'normally' here for a snack or meal and I planned, shopped and prepared for serving them than I still COUNT them in my budget even if they went home or were absent that day because the food was purchased and often prepared so either it goes to waste OR I just allow the other kids to have 'extra' helpings that day rather than wasting it!

I do my grocery expenses based on 'contracted enrollment' verses 'attendance'.... so if for the week of January 1-5th I have 5 children on enrollment ~ I claim grocery expenses for 5 children if I only have 4 or 3 or whatever I claim for that many and than tally them up!