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THE STATE EDUCATION DEPARTMENT / THE UNIVERSITY OF THE STATE OF NEW YORK / ALBANY, NY 12234

Office for Prekindergarten through Grade 12 Education
Child Nutrition Program Administration
89 Washington Avenue, Room 375 EBA, Albany, NY 12234
Phone: (518) 473-8781 Fax: (518) 473-0018

To: 
School Food Service Directors/Managers
From: 
Paula Tyner-Doyle, Coordinator
Date: 
Sunday, September 11, 2016
Subject: 
2015-16 School Food Authority Financial Reporting

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.

USDA Nondiscrimination Statement

In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, sex, disability, age, or reprisal or retaliation for prior civil rights activity in any program or activity conducted or funded by USDA. 

Persons with disabilities who require alternative means of communication for program information (e.g. Braille, large print, audiotape, American Sign Language, etc.), should contact the Agency (State or local) where they applied for benefits. Individuals who are deaf, hard of hearing or have speech disabilities may contact USDA through the Federal Relay Service at (800) 877-8339.  Additionally, program information may be made available in languages other than English.

To file a program complaint of discrimination, complete the USDA Program Discrimination Complaint Form, (AD-3027) found online at: http://www.ascr.usda.gov/complaint_filing_cust.html, and at any USDA office, or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by:

(1)     mail: U.S. Department of Agriculture
         Office of the Assistant Secretary for Civil Rights
         1400 Independence Avenue, SW
         Washington, D.C. 20250-9410;

(2)     fax: (202) 690-7442; or

(3)     email: program.intake@usda.gov.

This institution is an equal opportunity provider.

Los demás programas de asistencia nutricional del FNS, las agencias estatales y locales, y sus beneficiarios secundarios, deben publicar el siguiente Aviso de No Discriminación:

De conformidad con la Ley Federal de Derechos Civiles y los reglamentos y políticas de derechos civiles del Departamento de Agricultura de los EE. UU. (USDA, por sus siglas en ingles), se prohíbe que el USDA, sus agencias, oficinas, empleados e instituciones que participan o administran programas del USDA discriminen sobre la base de raza, color, nacionalidad, sexo, discapacidad, edad, o en represalia o venganza por actividades previas de derechos civiles en algún programa o actividad realizados o financiados por el USDA.

Las personas con discapacidades que necesiten medios alternativos para la comunicación de la información del programa (por ejemplo, sistema Braille, letras grandes, cintas de audio, lenguaje de seas americano, etc.), deben ponerse en contacto con la agencia (estatal o local) en la que solicitaron los beneficios. Las personas sordas, con dificultades de audición o discapacidades del habla pueden comunicarse con el USDA por medio del Federal Relay Service [Servicio Federal de Retransmisión] al (800) 877-8339. Además, la información del programa se puede proporcionar en otros idiomas.

Para presentar una denuncia de discriminación, complete el Formulario de Denuncia de Discriminación del Programa del USDA, (AD-3027) que está disponible en linea en:http://www.ocio.usda.gov/sites/default/files/docs/2012/Spanish_Form_508_Compliant_6_8_12_0.pdf. y en cualquier oficina del USDA, o bien escriba una carta dirigida al USDA e incluya en la carta toda la información solicitada en el formulario. Para solicitar una copia del formulario de denuncia, llame al (866) 632-9992. Haga llegar su formulario lleno o carta al USDA por:

(1)     correo: U.S. Department of Agriculture
         Office of the Assistant Secretary for Civil Rights
         1400 Independence Avenue, SW
         Washington, D.C. 20250-9410;

(2)     fax: (202) 690-7442; o

(3)     correo electrónicoprogram.intake@usda.gov.

Esta institución es un proveedor que ofrece igualdad de oportunidades.

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