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 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 Quick Guide 
Informal Procurement Checklist 
Formal Procurement Checklist 

Procurement Resources

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


Procurement 101 
Buy American  (The ICN)
Contracting with FSMC: Developing Solicitations and Contracts (USDA) 


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

Fact Sheet (USDA)
Exceptions to Buy American
USDA Memo SP 32-2019 
USDA Memo SP 38-2017
USDA Memo SP 29-2006 


    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).