School Nutrition Program (SNP) sponsors must ensure that their programs properly use program funds, are non-profit, and are self-supporting.

Information specific to food service accounting as it pertains to public schools in Minnesota can be found in Minnesota Statutes, section 124D.111-Lunch Aid. A link is provided for your convenience. Supporting documents are also available on this page.

Check Related offsite resources for links to OMB Circular A-127 Financial Management Systems, which gives federal guidance, as well as the National Food Service Management Institute (NFSMI) website, which features a Financial Management section where you can find training, publications, and more.

U.S. Department of Agriculture Memos
Links to key USDA memos on Financial Management are provided below. For a complete set of USDA memos for School Nutrition Programs, see the Policy Memos (USDA) link at right.

• Paid Lunch Equity Calculations 2013-14 (SP 34-2013)
• Attachment Paid Lunch Equity Tool 2013-14 - Spreadsheet (SP 25-2013)
• Paid Lunch Equity Calculations 2013-14 (SP 25-2013)
• Q&A on Paid Lunch Equity and Revenue from Nonprogram Foods (SP 39-2011)

• Superintendent or Fiscal Manager Cost 
  State law limiting the situations where a school district may charge superintendent or fiscal manager cost to the food service fund, and the wage rate that may be charged.
• Paid Lunch Equity Calculation 
  Information to assist school food authorities in determining whether their paid lunch price must be increased for school year 2013-14, in accordance with the Paid Lunch Equity (PLE) requirements of the National School Lunch Program.
• Food Service Financial Reports - FY 2012 
  
• Recourse When Money is Owed to School Food Service Account 
  Policy on not denying current meals due to past due accounts.
• Financial Management System Requirements 
  Instructions for nonpublic schools and residential child care institutions to record food service revenues and expenses on the Financial Report spreadsheet.
• Prohibition on Subsidizing Meals for Non-Program Adults 
  Includes the definition of a program and non-program adult.
• Annual Paid Lunch Price Reporting for School Food Authorities 
  This document describes where, when and what to report regarding paid school lunch prices for students.
• Financial Report Form for Nonpublic Schools 
  Spreadsheet for recording food service revenues and expenses to document nonprofit food service.
• Meal Pricing Requirements 
  Minimum meal charges for paid meals to students and meals to adults, maximum reduced-price meal charges.