Financial Information

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

Financial information is available for all child nutrition programs including income guidelines, reimbursement rates and expenses. In addition, the USDA and the Maine 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 Management: A Course for School Nutrition Directors (link to ICN)
Indirect Costs Guidance for State Agencies & School Food Authorities (FNS) 
Inventory Turnover Rate Calculation 
MEFS Revenue Codes
Unallowable Costs 

Financial Reporting

Financial Reporting



State and Federal Funding Chart for FY24 (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

Supply Chain Assistance Funds: State Agency Webinar Follow-up QAs
Supply Chain Assistance (SCA) Funds: an Overview for State Agencies Webinar Slides
USDA's Supply Chain Assistance Discussion 


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


Procurement is the multi-step process used to obtain goods and services. All entities using Federal Funds, including school nutrition programs, must follow procurement guidelines.

The four binding principles to proper procurement:

Buy American- Purchase to the maximum extent possible domestic commodity or product that is produced in the U.S. and a food product that is processed in the U.S. using substantial agricultural commodities that are produced in the U.S. Make sure to include the “Buy American Clause” on procurement documents.

Federal, state and local regulations- Adhere to federal, state and local regulations. Local regulations may be more restrictive.

Full and Open Competition- All potential vendors are on a level playing field and have equal opportunity to compete for your business. This can be achieved by publicizing the solicitation to the largest area possible; have written specifications that are clear and allow “or equivalent” not only a brand name product; and not placing unreasonable requirements on vendors.

Responsive and Responsible Vendors- Vendor’s response meets the terms and conditions requested in the solicitation and the vendor is capable of performing successfully under the terms and conditions of the contract.

Buy American Fact Sheet

Food Service Management Companies (FSMC)
A food service management company is defined as any organization, whether commercial or nonprofit, that contracts with the SFA to manage any aspect of the SNP. SFAs contracting with a FSMC must comply with USDA regulations as outlined in:

2 CFR 200 

7 CFR 210.16  

Maine DOE Child Nutrition must review all contracts and contract amendments between SFAs and FSMCs prior to the execution to ensure that contracts comply with program requirements. Please note, contracting with a FSMC does not relieve the SFA of its responsibility for the management of the school nutrition program.

FSMC Contract Guidance for SFAs 

Best Practices for Contracting with FSMCs 

Procurement 101 Training 

Procurement Review Information


Procurement Resources and Guidance

Procurement procedures are outlined in 2 CFR 200.318 and 7CFR 210 regulations. 

Formal Contract Provisions
Procurement Procedures Checklist
Formal Procurement Checklist
Market Basket Analysis when Procuring Program Goods and Modifying Contracted-For Product  Lists
Informal Purchasing Documentation Log 
Sample Code of Conduct (pdf)
Sample Procurement Procedures and Code of Conduct Template (doc)
Small Purchases Check List (pdf)
Federal Procurement Regulations 2 CFR Part 200 and 7 CFR- Links to USDA

    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  §210.14(e), and proceeds from non program foods as provided in  §210.14(f).