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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


Tools & Forms

Internal Controls    Cash Analysis & Other Financial Reporting
Effective Accounting Systems Adult/Student Selling Prices Costs to Revenue Calculator Instructions
Revenue (Income) Equipment Purchases Excess Fund Balance
Net Cash Resources and Excess Fund Balances Memos 10 % De Minimis Indirect Cost Calculator
Expenditures (Costs)  Resource Management Definitions Meals per Labor Hour
Allowable and Unallowable Costs Meal Charges Nonprogram Food
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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:

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