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 as well as the Catalog of Federal Domestic Assistance.
- Food Service Management Companies - Samples of food service management contract as well as state and federal regulations pertaining to food service managment companies in the school meals programs.
- MealPerWorkerHourTool - Labor and staffing spreadsheet used during a review for labor evaluation. It is a guidance document and should be done regularly to determine an adequate MPWH for each kitchen.
- 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
- Unpaid Meal Charges - Meal Charging, Outstanding Debts and Collection Procedures.
Financial Resources and Guidance
- Excel at Marketing and Customer Service (pdf) Tri-State 2018 presentation
- Financial Management: A Course for School Nutrition Directors (link to ICN)
- Financial (Resource) Management-Why Effective Financial Management is Critical for Success as a Food Service Director (pdf) Tri-State 2018 presentation
- Indirect Costs Guidance for State Agencies & School Food Authorities (FNS) (pdf)
- Inventory Turnover Rate Calculation (xls)
- Market Basket Analysis when Procuring Program Goods and Modifying Contracted-For Product Lists
- Unallowable Costs (pdf)
- Uncollected Payments (pdf)
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 Contact Provisions
- Procurement Procedures Checklist
- Formal Procurement Checklist
- Micro-Purchase and Small Purchase Documentation Log (xls)
- 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).