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Cafeteria Funds Updated Guidance


The California Department of Education (CDE) management bulletins (MB) on Cafeteria Funds: SNP-05-2020: Allowable Uses; SNP-06-2020: Excess Net Cash Resources; SNP-07-2020: Indirect Costs; SNP-08-2020: Construction; and SNP-09-2020: Loans are available on the CDE Cafeteria Fund Guidance web page.

The purpose of these MBs is as follows:

  • SNP-05-2020: Allowable Uses reiterates the U.S. Department of Agriculture’s (USDA) requirements and provides updated guidance on allowable and unallowable expenditures from the cafeteria fund (otherwise known as the nonprofit school food service account).
  • SNP-06-2020: Excess Net Cash Resources provides updated information regarding net cash resources for the cafeteria fund.
  • SNP-07-2020: Indirect Costs reiterates the USDA requirements and provides updated guidance on allowable and unallowable expenditures from cafeteria fund as it pertains to direct and indirect costs.
  • SNP-08-2020: Construction reiterates the USDA requirements and provides updated guidance on allowable and unallowable expenditures from the cafeteria fund as it pertains to construction costs.
  • SNP-09-2020: Loans provides clarification regarding the requirements for loans between a school food authority’s cafeteria fund and other funds (i.e., general fund).
Contact Information

If you have any questions regarding these MBs or cafeteria fund policy or regulations, please contact the RMU within the CDE Nutrition Services Division by email at snpcafefundquestions@cde.ca.gov.

Questions:   Nutrition Services Division | 800-952-5609
Last Reviewed: Monday, March 30, 2020
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