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.
- Catalog of Federal Domestic Assistance (CFDA) Numbers
- Federal Meal Reimbursement Rates and Eligibility Guidelines - Current and previous years reimbursement rates, eligibility guidelines, and USDA food rates.
- Student and Adult Pricing and Charging - Information and guidance for student and adult pricing, bad debt, unallowable costs, and the most recent meal prices for districts across the state.
- Summer Food Service Program Reimbursement Rates
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
Annual Financial Reporting
Grants
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
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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 2 CFR Part 200. USDA School Nutrition Program regulations 7 CFR Part 210, 215, 220.
Procurement Methods
The procurement method you use depends on the estimated dollar value of the goods or services you are purchasing.
Procurement Resources
- Contract Provisions
- Micro-purchase & small purchase Logs
- Sample Code of Conduct
- Sample Procurement Procedures & Code of Conduct
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).
Contracts between an LEA and a FSMC must be reviewed annually by the State Agency as required by 7CFR210(a)(6). This is before signing of contract. As required by Federal Regulations Federal reimbursement cannot be paid otherwise.
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.
You 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.
Contracting with Food Service Management Companies: Guidance for School Food Authorities Link to USDA document
Training
- Procurement 101
- Buy American (The ICN)
- Contracting with FSMC: Developing Solicitations and Contracts (USDA)
Memos
- Federal Micro-purchase and Simplified Acquisition Threshold in the NSLP SP 20-2019
- Guidance on Competitive Procurement Standards for Program Operators SP 12-2016
- Updates to the Federal Micro-Purchase Threshold SP 02-2022
- Market Basket Analysis SP 04-2018
- Procurement Reviews SP 04-2016
Buy American
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).