In accordance with 7CFR (Code of Federal Regulations) § 210.14, all school food authorities (SFAs) participating in the National School Lunch Program are required to account for all revenues and expenditures of their nonprofit school food service. Public school districts accomplish this through the annual ST-3 report required by the NYS Education Department.

Non-public schools, charter schools, residential childcare facilities (RCCIs) and jails/correctional facilities must complete the Analysis of Cash Resources Report (SA-603F for schools or SA-603F1 for RCCIs and jails). In addition to the SA-603F or SA-603F1, you are now required to submit a Statement of Revenues and Expenses (also known as a profit and loss statement) and a balance sheet for the period ending June 30, 2016.

Charter schools, although participating as public schools, operate under an individual charter in lieu of adhering to the standard education requirements of public schools. Their charter does not allow departure from nutrition and accountability standards for the school breakfast and lunch program, and so they must complete a Statement of Revenues and Expenses annually if operating their own food service programs and directly receiving reimbursements for meals.

SFAs that file online for reimbursement claims MUST complete the online form through our Child Nutrition Management System (CNMS) under your school’s annual information. Be sure to select the 2015-16 school year. The form on CNMS will automatically fill in your beginning cash resources (for schools) from your ending cash balance last year (which was calculated from the data you submitted last year), total reimbursement last year, and any warehousing costs. A blank worksheet and instructions for completing the financial statement are available on the Child Nutrition Knowledge Center or by clicking here.

A positive fund balance can be carried over for use in the next school year’s program, but is limited to no more than three months average expenditures.

Federal regulations in 7CFR § 210.9 b state, "the school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service."

Net fund balances exceeding 3 months average expenditures for the school food authority’s nonprofit school food service program require SFAs to submit a written plan of action to the Child Nutrition Program Administration outlining the SFAs plan to reduce the excess funds. Additional documentation and periodic updates may be requested to verify the reduction in the excess balance.

The deadline for submission of this report is October 31, 2016. Failure to submit this report by November 30, 2016 will result in your agency being placed on reimbursement hold.

For SFAs needing a paper form, these are located in the forms section of the Child Nutrition Knowledge Center. Those SFAs that do not file claims online may complete the paper form and mail to:

New York State Education Department
Child Nutrition Program Administration
Attn: Audit Team
89 Washington Avenue, Room 375 EBA
Albany, NY 12234

Questions regarding the completion of these forms should be directed to Amanda Watson or Wadler St. Jean at (518) 473-8781 or by email amanda.watson@nysed.gov or wadler.stjean@nysed.gov.