In accordance with 7CFR (Code of Federal Regulations) § 210.14, 220.7, and 225.15 all School Food Authorities (SFAs) participating in the National School Lunch Program, School Breakfast Program, and Summer Food Service Program are required to account for all revenues and expenditures of their nonprofit food service.
Compliance with this requirement is met differently depending on the SFA's agency type, as listed in the chart below. The data reported is used by the New York State Education Department (SED) Child Nutrition Program Administration to assess the financial health of each SFA’s child nutrition program operations, determine if costs were reported correctly and to calculate each SFAs net cash resources.
|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|
|BOCES||None||SA - 111||State Aid Management System (SAMS)||See SAMS Website|
Send to CNAudit@nysed.gov
|Child Nutrition Management System (CNMS)||September 30th Annually|
|Residential Child Care Institutions (RCCIs)||None||
Important Updates for the 2021-2022 School Year Cash Analysis
The Cash Analysis must be submitted by November 15, 2022. Failure to submit the Cash Analysis and all the required financial reports (year-end Profit & Loss Statement, year-end Balance Sheet and the 10% De Minimis Calculation Tool, if applicable) by the deadline, will result in your SFA being placed on reimbursement hold.
For Non-public and Charter SFAs: supporting documentation listed above, must be e-mailed to CNAUDIT@nysed.gov at the time the Cash Analysis is submitted. Please include your SFAs name and LEA code in the subject line. If the SFA maintains separate financial documents for SFSP and school year operations, submit documentation for both non-profit food service accounts. Additional documentation may be requested to support costs.
All Child Nutrition Program reimbursements received for the report period, July 1, 2021-June 30, 2022, are included in total revenues.
SFAs that operated the Summer Food Service Program (SFSP) in the summer of 2021 must include SFSP costs incurred to the non-profit food service account for the report period, July 1, 2021- June 30, 2022. If separate accounts are maintained for SFSP and school year operations, combine the total closing balances for each category in the cash analysis.
The unrestricted indirect cost rate is used for Child Nutrition Programs as reimbursements are meant to supplant, not supplement program costs. In accordance with 2 CFR 400.14 (f), entities that do not have a negotiated unrestricted indirect cost rate can elect to charge a de minims rate of 10% of the modified total direct costs (MTDC) base.
If indirect costs are charged to the non-profit food service account, the amount must be reported. A link to the 10% De Minimis Calculation Tool, is included in the Cash Analysis Report on CNMS and as link under Important Documents. If your SFA charges indirect cost using the 10% De Minimis, you must submit the 10% De Minimis Calculation Tool.
For questions regarding the completion of these forms, please see the frequently asked questions or contact us at CNAudit@nysed.gov.
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.
Memo School Food Authority Financial Reporting
Cash Analysis Instructions for Charter and Non-publics
Cash Analysis Instructions for RCCI's and Jails