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Nonprofit School Food Service Account

School Food Authorities (SFA) are required to maintain a nonprofit food service account for Child Nutrition funds which comply with generally accepted accounting principles (GAAP) for federally funded programs, in addition to the accounting and financial requirements specific to Child Nutrition programs.

This page provides information on accounting and financial requirements for the the following programs:

All school food authorities are expected to adopt financial practices that align to all applicable regulatory guidance.

In order to meet this requirement, SFAs must have an accurate, efficient financial management system that applies sound and consistent management practices that allow SFAs to:

  • Identify all funds received and expended from the nonprofit food service account.
  • Identify the source and application of Child Nutrition Program funds.
  • Ensure effective control over, and accountability for all funds, property and other assets.
  • Provide accurate, current and complete disclosure of financial and accounting system as required.
  • Operate under specific written procedures for determining the allowability of costs.

 

Popular Topics

Maintenance of the Nonprofit School Food Service Account

Miscellaneous

Tools & Forms
Internal Controls     
Effective Accounting Systems Adult/Student Selling Prices Costs to Revenue Calculator Instructions
Revenue (Income) Equipment Purchases - updated 3/18/25 Excess Fund Balance
Annual Financial Reporting Instructions, Net Cash Resources and Excess Fund Balance Limits Memos Indirect Cost Calculator
Expenditures (Costs)  Resource Management Definitions Meals per Labor Hour
Classification of Costs (FKA: Allowable and Unallowable Costs) Meal Charges Nonprogram Food
  Webinars Paid Lunch Equity

 

 

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To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at How to File a Program Discrimination Complaint 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, Mail Stop 9410, Washington, D.C. 20250-9410;
  2. Fax: (202) 690-7442; or
  3. Email: program.intake@usda.gov.

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