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Financial Reporting

Cash Analysis Due Date September 30, 2018

SFAs must complete and submit an annual financial report. Public schools submit on the ST- 3, Schedule C. Charter and non-public schools submit the cash analysis through CNMS. The forms are due annually. Each SFA will use data that reports all revenue and expenses, not just the federal program portion, from the prior fiscal year to provide a snapshot of the SFA’s financial situation. Failure to complete this report by the annual due date could result in the SFA being placed on hold in CNMS.

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

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:, 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:

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: 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 electró

Esta institución es un proveedor que ofrece igualdad de oportunidades.