This webpage summarizes the financial management requirements for the U.S. Department of Agriculture’s (USDA) school nutrition programs, as required by the Code of Federal Regulations (CFR) for the National School Lunch Program (NSLP), School Breakfast Program (SBP), Seamless Summer Option (SSO) of the NSLP, Afterschool Snack Program (ASP) of the NSLP, and Special Milk Program (SMP). School food authorities (SFAs) are required to:
- maintain a nonprofit school food service and observe limitations on the use of school food service revenues (7 CFR 210.14) and limitations on any competitive school food service (7 CFR 210.11);
- limit net cash resources to an amount that does not exceed 3 months average expenditures for the nonprofit school food service (7 CFR 210.14(b))
- maintain a financial management system as prescribed in 7 CFR 210.14(c); and
- comply with the regulations regarding financial management (2 CFR 200).
The Connecticut State Department of Education's (CSDE) guide, Financial Management Requirements for the School Nutrition Programs, is the go-to resource to help SFAs understand the requirements for maintaining a nonprofit school food service account (NSFSA), determine allowable and unallowable expenses, and identify and allocate indirect costs.
Visit the "Documents/Forms" section for an overview of the key elements and resources related to financial management of the school nutrition programs. Refer to the "Related Resources" section for additional topics.
- CSDE guide: Financial Management Requirements for the School Nutrition Programs
- Nonprofit School Food Service (Documents/Forms section)
- Nonprofit School Food Service Account (Documents/Forms section)
- Indirect Costs (Documents/Forms section)
- Capital Expenditure Requests and Equipment Approvals (Documents/Forms section)
- Net Cash Resources (Documents/Forms section)
- Paid Lunch Equity (Documents/Forms section)
- Unpaid Meal Charges (Documents/Forms section)
- Nonprogram Foods (Documents/Forms section)