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Office of P-20 Education Policy
Child Nutrition Program Administration
89 Washington Avenue, Room 375 EBA, Albany, NY 12234
Phone: (518) 473-8781 Fax: (518) 473-0018

School Food Service Directors/Managers
Paula Tyner-Doyle, Coordinator
Monday, September 9, 2019
School Food Authority 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


(Schedule C - Filled out by Business Office)

June 30, 2019 State Aid Management System (SAMS) See SAMS website
Non-Public Schools

Send to

  • Profit & Loss Statement
  • Balance Sheet

Cash Analysis ***


Child Nutrition Management System (CNMS) September 30, 2019
Charter Schools
Residential Child Care Institutions (RCCI)  None

Cash Analysis 




After September 30, 2019 the SFA will not be able to claim meals until until the Cash Analysis is submitted.

*** 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 ( under Forms.

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

Important Documents


USDA Nondiscrimination Statement

In accordance with federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, this institution is prohibited from discriminating on the basis of race, color, national origin, sex (including gender identity and sexual orientation), disability, age, or reprisal or retaliation for prior civil rights activity.

Program information may be made available in languages other than English. Persons with disabilities who require alternative means of communication to obtain program information (e.g., Braille, large print, audiotape, American Sign Language), should contact the responsible state or local agency that administers the program or USDA’s TARGET Center at (202) 720-2600 (voice and TTY) or contact USDA through the Federal Relay Service at (800) 877-8339.

To file a program discrimination complaint, a Complainant should complete a Form AD-3027, USDA Program Discrimination Complaint Form which can be obtained online at:, from any USDA office, by calling (866) 632-9992, or by writing a letter addressed to USDA. The letter must contain the complainant’s name, address, telephone number, and a written description of the alleged discriminatory action in sufficient detail to inform the Assistant Secretary for Civil Rights (ASCR) about the nature and date of an alleged civil rights violation. The completed AD-3027 form or letter must be submitted 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; or
  2. fax:
    (833) 256-1665 or (202) 690-7442; or
  3. email:

This institution is an equal opportunity provider.

Click here for Nondiscrimination Statement translations.