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Cafeteria Fund Guidance

Provides School Food Authorities (SFA) with information and instructions pertaining to federal and State statutes and regulations that govern school cafeteria funds.

Federal and State Regulations

The Title 7, Code of Federal Regulations (7 CFR) governs nonprofit school food service cafeteria accounts. School food authorities participating in the National School Lunch (NSLP), School Breakfast (SBP), and Special Milk (SMP) Programs must establish a nonprofit school food service (cafeteria fund/account) [7 CFR 210.9(b)(1)]. All federal, State, and local revenues, payments, and program reimbursement must be deposited into the cafeteria account and are to be used solely for the operation and improvement of this service [7 CFR 210.14]. In addition, school nutrition program sponsors must comply with State and federal limitations on the use of cafeteria funds [7 CFR 210.9(b)(1)].

Public school districts and county offices of education that participate only in the State Meal Program or that do not participate in any reimbursable meal program still must observe all State laws (e.g., California Education Code and California Public Contract Code) relating to the operation of a food service program and the use of school food service program revenues. Food services include the preparation and service of regular and incidental meals, lunches, milk, and/or snacks in connection with school (or after school) activities, and food delivery.

Expenditures from the cafeteria fund/account are governed by both federal and State laws, specifically:

7 CFR parts 210 External link opens in new window or tab., 220 External link opens in new window or tab., 3015 External link opens in new window or tab., 3016 External link opens in new window or tab., and 3019 External link opens in new window or tab.

2 CFR parts 225 External link opens in new window or tab. and 230 External link opens in new window or tab. (formerly Office of Management and Budgets Circulars A-87 and A-122 respectively)

NOTE: CFRs can be accessed from the U.S. Government Printing Office CFR External link opens in new window or tab. [http://www.gpo.gov/fdsys/browse/collectionCfr.action?collectionCode=CFR] Web page

California Education Code (EC) sections can be accessed from the California Legislation Information Code Search External link opens in new window or tab. [http://leginfo.legislature.ca.gov/faces/codes.xhtml] Web page.

California Public Contract Code (PCC) sections 20110–20118.4 can be accessed from the Official California Legislation Information California Law External link opens in new window or tab. Web page.

The California School Accounting Manual (CSAM) can be downloaded from the CDE’s Definitions, Instructions, and Procedures [http://www.cde.ca.gov/fg/ac/sa/] Web page. 

The California Department of Education, Nutrition Services Division (NSD) strongly recommends that NSLP and SBP sponsors review the USDA indirect costs guidance manual with their business officers, accounting officials, and legal representatives.

The USDA indirect cost guidance is available at the USDA SP 41-2011 External link opens in new window or tab. (PDF) Web document.

Frequently Asked Questions (In Process)

Management Bulletins

2013

Bulletin Number

Bulletin Title and Subject

Release Date

USDA-SNP-18-2013 Paid Lunch Equity Requirement—Updated Guidance for School Year 2013–14 October 2013

NSD-SNP-07-2013

Cafeteria FundsAllowable Uses

May 2013

NSD-SNP-09-2013

California Department of Education Sponsored Training

March 2013

NSD-SNP-04-2013

Revenue Sharing in School Nutrition Programs

February 2013

2012

Bulletin Number

Bulletin Title and Subject

Release Date

USDA-SNP-16-2012

Paid Lunch Equity RequirementUpdated Guidance

October 2012

USDA-SNP-36-2012

Revenue from Nonprogram FoodsUpdated Guidance

September 2012

NSD-SNP-05-2012

Cafeteria Funds/AccountsReminders and Resources

May 2012

2011

Bulletin Number

Bulletin Title and Subject

Release Date

USDA-SNP-22-2011

Indirect Cost Guidance Manual

September 2011

2010

Bulletin Number

Bulletin Title and Subject

Release Date

NSD-SNP-15-2010

2010-11 Approved Indirect Cost Rates

July 2010

2009

Bulletin Number

Bulletin Title and Subject

Release Date

NSD-SNP-01-2009

Responsibilities to Provide Meal Services

December 2009

USDA-SNP-16-2009

Interest Earned on the Cafeteria Account/Fund

July 2009

NSD-SNP-05-2009

School Cafeteria Funds Frequently Asked Questions

June 2009

USDA-SNP-02-2009

Use of Vending Machines in School Meal Programs

March 2009

SNP Presentations (CASBO) (In Process)

Contact Information

If you have questions regarding cafeteria fund policy or regulations, please contact the School Nutrition Programs Unit at 800-952-5609 or you can submit your questions to SNPCafeFundQuestions@cde.ca.gov.

If you have questions about the CSAM or how to account for particular charges to the cafeteria fund, please contact the School Fiscal Services Division, Financial Accountability and Information Services Unit by phone at 916-322-1770 or by e-mail at sacsinfo@cde.ca.gov.

Related Content

Questions:   School Nutrition Programs Unit | SNPCafeFundQuestions@cde.ca.gov | 800-952-5609
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