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Instructions for Preparing the Cash Analysis Report for Non-Public School Food Authorities

General Instructions

All required data must be reported on an accrual basis to the nearest whole cent.

This analysis is on a School Food Authority (SFA) basis and is to include information as requested for the entire nonprofit food service account/cafeteria account. All entries must be actual, with support documentation on file which illustrates the source of each entry. For instance, expenses should be supported by invoices, parroll records, etc. Revenues should be supported with deposit slips and journal entries.

A year-end Profit & Loss Statement (or Statement of Revenues & Expenses) and Balance Sheet must be emailed to the Child Nutrition mailbox ( with the submissions of the Cash Analysis report.

*Please Note - Failure to submit all the required financial reports (Cash Analysis Report; Profit & Loss Statement; Balance Sheet) by the required deadline will result in your program being placed on hold.

Some line items only become visible once you submit the Cash Analysis form.

Questions about this form should be referred to the Child Nutrition Program audit team at (518) 473-8781.


Instructions for Individual Entries


Line 1. Opening Balance as of July 1st - Already calculated from the previous year's Closing Balance.
Line 1a. Prior Year Adjustment - Enter any Uncollected Revenue and/or Outstanding Debts incurred before July 1st. Any other types of unusual adjustments incurred in the previous year.
Line 1b. Adjusted Beginning Cash Resources - Already calculated, total Opening Balance plus Prior Year Adjustment.
Line 2a. Sale of Reimbursable Meals - Enter the total amount of money received from children for the sale of reduced and full price lunches and/or breakfasts. Those SFAs with a recipient agency in the Special Milk Program should also include the sale of paid milk in this item.
Line 2b. Non-program Revenues - Enter the total money received from the sale of non-program foods (i.e. adult meals, second meals, ala carte items, catering, etc.)
Item 2c. Federal Reimbursement - Already calculated from the previous year's claim information.
Line 2d. State Reimbursement - Already calculated from the previous year's claim information.
Line 2e. Amount of General Fund Transfer (required of loss) - If the SFA's expenses exceeded its revenues, a transfer using non-federal funds must occur to make the account whole (the account should be above zero, but no more than three months' average expenses.)
Line 2f. Interest Earned - Enter the amount received for interest earned on the nonprofit food service account.
Line 2g. Miscellaneous Revenue - Enter any other revenue earned that generated income for the school nutrition program and provide a short description of the source. (i.e. donations, grants, etc.)



Line 3a.

Program Food Expenditure - This should reflect all program food costs incurred for the year. This includes food processing costs (costs normally incurred when donated foods are sent to be processed into another form).

Example: 1,000 lbs. of ground beef is sent by the school district to a selected meat packer to be processed into patties for $0.24/lb.

1,000 lbs. x $0.24 - $240.00 processing costs

This should be added to Food Purchases. Any non-donated food item, which is treated in a similar manner, should also be entered on this line.

Line 3b. Non-program Food Expenditure If available, enter the amount of the cost incurred for purchasing non-program food.
Line 3c. Salaries - Enter the salary paid amount for those employees directly involved in the operation of the school meal service. These amounts are based on signed, documented payroll records.
Line 3d. Fringe Benefits - Enter the associated fringe benefits paid amount for those employees reported in Line 3c.
Line 3e.

Equipment - Enter the amount spent on purchases of equipment for the school nutrition program.

Reminder: SFAs who pruchase equipment using the pre-approved equipment purchase list should maintain an equipment attestation in their files and be made available upon request from Child Nutrition program representatives. All other equipment or capital improvement purchases.

Line 3f. Materials & Supplies - Enter the amount spent on materials and supplies. (i.e. utensils, napkins, smallwares, etc.)
Line 3g. Indirect Costs - Enter the amount of any indirect costs charges to the school nutrition programs.
Line 3h.

Utilities - Enter the amount for utilities that are a direct expense to the school nutrition program.

*Note: For the utilities to be a direct expense, the meter must be located in the kitchen area, and the specific area must be listed on the utility bill.

Line 3i. Other Expenses - Enter the amount for all other expenses and provide a description of the expense.


Closing Balance & Other Calculations

Line 4. Closing Balance - ((Opening Balance + Previous Year Adjustment + Total Revenues) - Total Expenditures)
Line 5. Federal Reimbursement - Surplus Food - Enter the amount received from USDA commodities.
Line 6a. Total Number of Operating Months - Select the number of months the SFA operates.
Line 6b. Three month average operating cost - The amount of money you're allowed to have in your food service program account.
Line 7a. Excess Balance - (Closing Balance - Three month average operating cost). If the amount is negative, then you do not have excess funds. If the amount is positive, then you do have negative funds and must submit an excess fund balance plan.
Line 8. Indirect Cost Rate - If an amount was entered into Line 3g, enter the indirect cost rate applied.


Additional Information

The cash analysis form can be accessed by logging into the Child Nutrition Management System (CNMS) at: .

  • Log in using your CNMS credentials.
  • Click on "SFA Annual Information"
  • Click on the appropriate year.
  • Click on "Analysis of Cash Resources".
  • Enter the cash analysis information using the directions above as a guide.

Remember to submit the requested financial statements to the CN mailbox: 


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.


Click here for Nondiscrimination Statement translations.

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.