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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
Child Nutrition Program Administration
Monday, August 28, 2023
School Food Authority Financial Reporting

In accordance with 7CFR (Code of Federal Regulations) § 210.14, 220.7, and 225.15 all School Food Authorities (SFAs) participating in the National School Lunch Program, School Breakfast Program, and Summer Food Service Program are required to account for all revenues and expenditures of their nonprofit food service. 

Compliance with this requirement is met differently depending on the SFA's agency type, as listed in the chart below. The data reported is used by the New York State Education Department (SED) Child Nutrition Program Administration to assess the financial health of each SFA’s child nutrition program operations, determine if costs were reported correctly and to calculate each SFAs net cash resources.

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, 2022 State Aid Management System (SAMS) See SAMS website
BOCES None SA - 111 State Aid Management System (SAMS) See SAMS website
Non-Public Schools

Send to

Cash Analysis ***


Child Nutrition Management System (CNMS) September 30, 2023
Charter Schools
Residential Child Care Institutions (RCCI)  None

Cash Analysis 


Important Updates for the 2022-2023 School Year Cash Analysis

The Cash Analysis must be submitted by September 30, 2023. Failure to submit the Cash Analysis and all the required financial reports (year-end Profit & Loss Statement, year-end Balance Sheet and the 10% De Minimis Calculation Tool, if applicable) by the deadline, will result in your SFA being placed on reimbursement hold.

For Non-public and Charter SFAs: supporting documentation listed above, must be e-mailed to at the time the Cash Analysis is submitted. Please include your SFAs name and LEA code in the subject line. If the SFA maintains separate financial documents for SFSP and school year operations, submit documentation for both non-profit food service accounts. Additional documentation may be requested to support costs.

All Child Nutrition Program reimbursements received for the report period, July 1, 2022-June 30, 2023, are included in total revenues.

SFAs that operated the Summer Food Service Program (SFSP) in the summer of 2022 must include SFSP costs incurred to the non-profit food service account for the report period, July 1, 2022- June 30, 2023. If separate accounts are maintained for SFSP and school year operations, combine the total closing balances for each category in the cash analysis.

Indirect Costs

The unrestricted indirect cost rate is used for Child Nutrition Programs as reimbursements are meant to supplant, not supplement program costs. In accordance with 2 CFR 400.14 (f), entities that do not have a negotiated unrestricted indirect cost rate can elect to charge a de minims rate of 10% of the modified total direct costs (MTDC) base.

If indirect costs are charged to the non-profit food service account, the amount must be reported. A link to the 10% De Minimis Calculation Tool, is included in the Cash Analysis Report on CNMS and as link under Important Documents. If your SFA charges indirect cost using the 10% De Minimis, you must submit the 10% De Minimis Calculation Tool.

For questions regarding the completion of these forms, please see the 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.