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Financial Management

pumpkins and gourds 

The Financial Management webpage contains resources to improve school food service operations and offers guidance for the Resource Management section of the Administrative Review. The School Food Authority (SFA) is responsible for maintaining the financial health of the food service program. This includes ensuring federal compliance with general accepted accounting principles (GAAP) for federally funded programs and applying the accounting and financial requirements specific to Child Nutrition programs.  


Nonprofit Food Service Account Requirements 

Financial Reporting: applicable to all sponsors 

Net Cash Resources 

Nonprogram Revenue

Paid Lunch Equity (PLE) 

Indirect Costs 

USDA Guidance

Unclaimed Property 


Financial Reporting: only applicable to public School Food Authority (SFA) Sponsors 

Indirect Costs 

CDE Guidance:


Additional Financial Management Resources 



For more information or if an alternate version of a document is needed, please contact Lyza Shaw or 303-866-6661.