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)/FAIN 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 Webinar - Child Nutrition Budget
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
Financial Reporting
- Financial Reporting - Monthly, Yearly
- Financial Reporting Webinar
- Financial Reporting Webinar
- Directions for AFR Worksheet
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 & Buy American
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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
The Buy American provision requires School Food Authorities (SFAs) to purchase, to the maximum extent practicable, domestic commodities or products. SFAs must comply with this standard when purchasing commercial food products served in the school meals programs by including Buy American provision language in procurement procedures, solicitations, and contracts in addition to tracking non-domestic product(s) purchased.
Buy American Exceptions
SFAs must maintain documentation to justify the use of non-domestic exceptions. There are two limited exceptions when non-domestic foods may be purchased.
1) Availability - The product is listed on the Federal Acquisitions Regulations Nonavailable articles list found at 48 CFR 25.104 and/or is not produced or manufactured in the U.S. in sufficient and reasonably available quantities of a satisfactory quality.
2) Price - Competitive bids reveal the costs of a U.S. product are significantly higher than the non-domestic product
USDA established in regulations a new threshold for school food authorities that use exceptions. The limit on the percent of total commercial food costs from non-domestic foods will be phased in over 7 school years.
- Beginning in SY 2025-26, the non-domestic food purchases cap will be 10 percent.
- Beginning in SY 2028-29, the non-domestic food purchases cap will be 8 percent.
- Beginning in SY 2031-32, the non-domestic food purchases cap will be 5 percent.
USDA has made available a Buy American Exceptions Tracking Standard Form which is an optional tool that SFAs can use to document the use of exceptions to purchase non-domestic foods under the Buy American provision.
Buy American Resources & Memos
- Fact Sheet (USDA)
- USDA Memo SP 09-2025 - Buy American Accommodation Process for School Year 2025-2026
- USDA Memo SP 23-2024 - Buy American Provisions Related to the Final Rule
- USDA Memo SP 32-2019 - The Buy American & Agriculture Improvement Act
- USDA Memo SP 38-2017 - Compliance with and Enforcement of the Buy American Provision in the National School Lunch Program
- USDA Memo SP 29-2006 - Buy American Reminders
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).