Skip to main content

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.

Maintenance

Annual Financial Reporting Instructions, Net Cash Resources and Excess Fund Balance Limits

Classification of Costs (FKA: Allowable and Unallowable Costs)

Effective Accounting Systems

Expenditures (Cost)

Program Integrity and Internal Controls

Revenue (Income)

Tools & Forms

Costs to Revenue Calculator Instructions

Excess Fund Balance

Indirect Cost Calculator

Meals per Labor Hour

Non-Profit Food Service Account Replenishment Plan Form

Nonprogram Revenue and Food Cost

Miscellaneous

Adult Selling Prices

Equipment Purchases - updated 3/18/25

Memos

Resource Management Definitions

Webinars

USDA Nondiscrimination Statement

In accordance with federal civil rights law and USDA civil rights regulations and policies, the USDA, its agencies, offices, employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, religion, sex, disability, age, marital status, family/parental status, income derived from a public assistance program, political beliefs, or reprisal or retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all programs). Remedies and complaint filing deadlines vary by program or incident.

Persons with disabilities who require alternative means of communication for program information (e.g., Braille, large print, audiotape, American Sign Language, etc.) should contact the state or local agency that administers the program or contact USDA through the Telecommunications Relay Service at 711 (voice and TTY). Additionally, program information may be made available in languages other than English.

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.

USDA is an equal opportunity provider, employer, and lender.

Top