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 and charter schools must complete the Cash Analysis Report (SA-603F) on the Child Nutrition Management System (CNMS) for the period ending June 30, 2018. In addition to the SA-603F, you are now required to submit the following financial reports to Child Nutrition by email:

• A Profit & Loss Statement (also known as a Statement of Revenues and Expenses)
• A Balance Sheet

The Child Nutrition Office email address to send the above reports is CN@nysed.gov .

Residential childcare facilities (RCCIs) and jails/correctional facilities should use the Cash Analysis for RCCIs and Jails (Form SA603F1) on the Child Nutrition Managment System (CNMS) for the period ending June 30, 2018.

Charter schools, although participating as publics schools, operate under an individual charter in lieu of adhering to the standard education requirement of public schools. The charter does not allow departure from nutrition and accountability standards for the school breakfast and lunch program, and so they must complete a Profit & Loss/Statement of Revenues & Expenses annually if operating their own food service programs and directly receiving reimbursements for meals.

SFAs that file online 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 2017-18 school year. The form on CNMS will automatically fill in your beginning cash resources (for schools) from the ending cash balance last year (which was calculated from the data you submitted last year) and total reimbursement last year.

A positive fund balance can be carried over for use in the next schools year's program, but is limited to no more than three months average expenditures. 

Federal regulations in 7CFR § 210.9 state, "The school food authority shall limit its net cash resources 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 Administriation 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 this report is October 19, 2018. Failure to submit all required financial reports by October 19, 2018 will result in your agency being placed on reimbursement hold.

***Please note - the instructions for preparing the Cash Analysis Form for non-publics and charter schools have been updated and are located on the Child Nutrition Knowledge Center (www.cn.nysed.gov) under Forms.

For questions regarding the completion of these forms, please see the our frequently asked questions or contact us at:

• Team 1 or 2: Wadler St. Jean, Senior Auditor - Phone: (518) 473-8781; Email: wadler.stjean@nysed.gov
• Team 3 or 4: Amanda Watson, Senior Auditor - Phone: (518) 473-8781; Email: amanda.watson@nysed.gov

Thank you for your cooperation.