Teacher of the Year Ceremony
Due to inclement weather, the Teacher of the Year Ceremony has been postponed to December 16, 2025 from 5-7pm. Doors will open at 4pm. The Ceremony will take place at the Bushnell Theater in Hartford, and the order of events will remain the same.

Financial Management for School Nutrition Programs

Overview


School Nutrition Programs |  Program Guidance |  Forms |  Resources |  Nutrition Education


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 to 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.

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