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.

ED534 Free & Reduced Percentages

SY 2023 ED 534 


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 
Unallowable Costs 

Financial Reporting

Financial Reporting beginning SY2022


Nutrition Reports

FY2021 SFSP Reimbursement Earned
FY2021 SFSP Master File
FY2022 Reimbursement - Student Price Report
FY2022 Reimbursement Earned - ED293A

Coming Soon

FY2022 Reimbursement Paid ED293T
FY2022 SFSP Reimbursement Paid
FY2022 USDA Master File - Information can be obtained at District level
FY2022 Summer Food Master File - Information can be obtained at District level


Procurement Review Information

There are 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.
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).