Financial Information

Child Nutrition Financial Information Website Banner

If you have questions, please contact a member of the Child Nutrition staff.ÌýÌý

Financial information is available for all child nutrition programs including income guidelines, reimbursement rates and expenses. In addition, the USDA and the fb88 Department of Education provide guidance to help school districts submit and review reports that participate in the National School Lunch Program.

Financial Resources and Guidance

Financial Reporting

Annual Financial Reporting

Grants

State and Federal Funding Chart for FY24Ìý(Local Foods Fund, Local Foods for Schools, Supply Chain Assistance)

Supply Chain Assistance Funds

1. Allocation of Supply Chain Assistance Funds - USDA Memo
2. Questions and Answers
3. SCA Funds Expense Tracker

Entitlement amounts for Rounds 1, 2, 3 & 4

FNS Resources

  • Ìý

Additional information about FNS actions to address COVID-19 related supply chain disruptions is available on FNS’ official webpage.

Procurement & Buy American

Procurement is a multi-step process used to obtain goods and services. All entities using Federal Funds, including school nutrition programs, must follow procurement regulations found in . USDA School Nutrition Program regulations .Ìý

Procurement Methods

The procurement method you use depends on the estimated dollar value of the goods or services you are purchasing.Ìý

Procurement Resources

Food Service Management Companies (FSMC)

As defined in Federal Regulation 7CFR210.16, a Food Service Management Company (FSMC) is a commercial enterprise or a non-profit organization which is, or may be, contracted with/by the Local Education Agency (LEA) to manage any aspect of School Food Service (SFS).Ìý

Contracts between an LEA and a FSMC must be reviewed annually by the State Agency as required by 7CFR210(a)(6).ÌýThis is before signing of contract. As required by Federal Regulations Federal reimbursement cannot be paid otherwise.Ìý

This contract must be based on the requirements contained in 7 CFR Parts 210, 215, 220, 225, 226, 245, 250, 3016, 3017, 3018 and OMB Circular No. A-102, Attachment O, paragraph 14 and “USDA’s Contracting with Food Service Management Companies – Guidance for Local Educational Agencies (LEA’s) – J.

ÌýYou should have your legal advisor review the contract and add those attachments that may be needed to meet local needs and to ensure that the contract reflects the best terms possible for the LEA and covers all facets of your food service operation.Ìý

ÌýLink to USDA document

Training

  • Ìý (The ICN)
  • Ìý(USDA)Ìý

Memos

  • Federal Micro-purchase and Simplified Acquisition Threshold in the NSLP Ìý
  • Guidance on Competitive Procurement Standards for Program Operators Ìý
  • Updates to the Federal Micro-Purchase Threshold
  • Market Basket Analysis
  • Procurement Reviews

Buy American

The Buy American provision requires School Food Authorities (SFAs) to purchase, to the maximum extent practicable, domestic commodities or products. SFAs must comply with this standard when purchasing commercial food products served in the school meals programs by including Buy American provision language in procurement procedures, solicitations, and contracts in addition to tracking non-domestic product(s) purchased.

Buy American Exceptions

SFAs mustÌýmaintain documentation to justifyÌýthe use of non-domestic exceptions.ÌýThere are two limited exceptions when non-domestic foods may be purchased.

1) Availability - TheÌýproduct is listed on the Federal Acquisitions Regulations Nonavailable articles list found atÌýÌýand/or is not produced or manufactured in the U.S. in sufficient and reasonably available quantities of a satisfactory quality.Ìý

2) Price - Competitive bids reveal the costs of a U.S. product are significantly higher than the non-domestic product

USDA established in regulations a new threshold for school food authorities that use exceptions. The limit on the percent ofÌýtotalÌýcommercial food costs from non-domestic foods will be phased in over 7 school years.

  • Beginning in SY 2025-26, the non-domestic food purchases cap will be 10 percent.
  • Beginning in SY 2028-29, the non-domestic food purchases cap will be 8 percent.
  • Beginning in SY 2031-32, the non-domestic food purchases cap will be 5 percent.

USDA has made available a **Buy American Exceptions Tracking Standard Form** which is an optional tool that SFAs can use to document the use of exceptions to purchase non-domestic foods under the Buy American provision.Ìý

Buy American Resources & Memos

  • (USDA)
  • - Buy American Accommodation Process for School Year 2025-2026
  • - Buy American Provisions Related to the Final Rule
  • Ìý- The Buy American & Agriculture Improvement Act
  • Ìý- Compliance with and Enforcement of the Buy American Provision in the National School Lunch Program
  • Ìý- Buy American Reminders
    School Food Service Funds

    The monies in the non-profit school food service account are considered to be federal funds and their usage is strictly limited. The non-profit food service account is defined at 7 CFR 210.2 as:

    Nonprofit school food service account means the restricted account in which all of the revenue from all food service operations conducted by the school food authority principally for the benefit of school children is retained and used only for the operation or improvement of the nonprofit school food service (emphasis added). This account shall include, as appropriate, non-Federal funds used to support paid lunches as provided in Ìý§210.14(e), and proceeds from non program foods as provided in Ìý§210.14(f).