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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. 

Compliance to this requirement is met differently depending on the SFA's agency type, as listed in the chart below.

SFA Agency Type Financial Statements Reports Reporting Period Ending Where to submit documents/reports Submission Deadline
Public School Districts None

ST - 3

(Schedule C - Filled out by Business Office)

June 30th Annually State Aid Management System (SAMS) See SAMS Website
Non-Public Schools

Send to

  • General Ledger
  • Profit & Loss Statement
  • Balance Sheet

Cash Analysis


Child Nutrition Management System (CNMS) September 30th Annually
Charter Schools
Residential Child Care Institutions (RCCIs) None

Cash Analysis



Child Nutrition Forms

CNPA provides template forms that may be useful to SFAs in managing program finances and accounting efforts. SFAs are not required to use the forms provided by CNPA for their financial records, unless specified, but CNPA strongly recommends that SFAs do so. In cases where SFAs develop their own versions of forms or records, SFAs are responsible to make sure that all required information and elements included in CNPA forms are collected in the SFA’s forms or records.

Frequently Asked Questions

  • How long will it take for the hold on my account to be lifted once I complete the Cash Analysis?
    • Once you complete the cash analysis the hold is automatically lifted. If you still have a hold on your account, then you are probably missing additional documentation and should contact your Food Programs Evaluations Specialist for more information.
  • Can I make changes to my Cash Analysis after I submit it?
    • Yes, you can adjust your Cash Analysis if necessary.
  • Where can I find the Cash Analysis after I submit it?
    • After your initial submission, your Cash Analysis moves to your Annual Information page. In your CNMS account, go to your General Information page (Home page) > click the Annual Information button at the top > select the School Year > click the link for Analysis of Cash Resources.

Helpful Links - Financial Reporting

Memo School Food Authority Financial Reporting 

Cash Analysis Instructions for Charter and Non-publics

Cash Analysis Instructions for RCCI's and Jails

Fillable Profit and Loss Statement

Fillable Budget Master


Back to the Nonprofit School Food Service Account page

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    Washington, D.C. 20250-9410; or
  2. fax:
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