Indirect Cost Guidance Manual
Nutrition Services Division Management Bulletin
Purpose: Policy, Beneficial Information
To: School Nutrition Program Sponsors
Attention: Food Service Director
Date: September 2011
Reference: United States Department of Agriculture, Food and Nutrition Service, Policy Memo SP 41-2011
Subject: Indirect Cost Guidance Manual
This Management Bulletin notifies National School Lunch Program (NSLP) and School Breakfast Program (SBP) sponsors that on July 7, 2011, the U.S. Department of Agriculture (USDA) issued guidance on program rules pertaining to indirect costs.
On December 13, 2010, President Obama signed the Healthy, Hunger-Free Kids Act of 2010, reauthorizing the legislation that governs all child nutrition programs. Section 307(a) (Public Law 111-296) requires the USDA, Food and Nutrition Service to provide guidance on program rules regarding indirect costs.
Due to the complexity of this issue, 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’s indirect cost guidance is available on the USDA Web site at http://www.fns.usda.gov/indirect-cost-guidance.
Please submit all questions and comments regarding the guidance manual to the Resource Management Unit by e-mail to firstname.lastname@example.org.