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School Food Authorities Revenue and Expenditure

Nutrition Services Division Management Bulletin

Purpose: Policy

To: School Nutrition Program and Child and Adult Care Food Program Sponsors

Attention: Food Service Director; Chief Business Officer

Number: SNP-27-2015; CACFP-07-2015

Date: September 2015

Reference: California School Accounting Manual

Subject: School Food Authorities Revenue and Expenditure Tracking for the Child and Adult Care Food Program and School Nutrition Program

This Management Bulletin (MB) provides guidance to school food authorities (SFA) for tracking Child and Adult Care Food Program (CACFP) and School Nutrition Program (SNP) revenues and expenditures.

SFAs participating in both the SNP and the CACFP are required to track their respective revenues and expenditures separately. The California School Accounting Manual does not require SFAs to use the Child Development Fund to account for CACFP funds. SFAs may account for CACFP funds in the Child Development Fund (Fund 12), Cafeteria Fund (either Fund 13 or Fund 61), or General Fund (Fund 01).

While historically some local educational agency (LEA) SFAs have elected to account for their CACFP funds in the Child Development Fund, other LEA SFAs have not. Regardless of the fund an LEA SFA uses, to prevent LEA SFAs from commingling CACFP and SNP revenues and expenditures, LEA SFAs are required to use the appropriate Child Nutrition Resource Codes (refer to Procedure 310 of the California School Accounting Manual) to track their revenues and expenditures, i.e., 5310 for School Programs, 5314 for Equipment Assistance Grants, etc.


If you have any questions regarding this MB, please contact your CACFP or SNP Specialist using the information below:

CACFP: The CACFP Specialist Contact List is located in the Child Nutrition Information and Payment System (CNIPS) Download Forms section, Form ID CACFP 01. You can also contact Nancy Charpentier, CACFP Office Technician (OT), by phone at 916-327-2991 or by e-mail at to be directed to your CACFP County Specialist.

SNP: The SNP County Specialist Contact List is located in the CNIPS Download Forms section, Form ID Caseload. You can also contact the SNP Unit OT by phone at 916-322-3005 to be directed to your SNP Specialist.

You can also contact the Resource Management Unit by e-mail at

Questions:   Nutrition Services Division | 800-952-5609
Last Reviewed: Tuesday, February 19, 2019
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