Skip to main content
California Department of Education Logo

School Food Authorities Revenue and Expenditure

Important Notice: CACFP Program Moved to CDSS

The Early Childhood Development Act of 2020 (Senate Bill (SB) 98, Chapter 24, Statutes of 2020) authorized the transfer of child care and development programs administered by the California Department of Education to the California Department of Social Services (CDSS) effective July 1, 2021. The content on this page may not be current and involves the Child and Adult Care Food Program (CACFP) that has moved to CDSS. Visit the CDSS CACFP web page External link opens in new window or tab. or call 1-833-559-2420 for more information.

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 may also contact the CDSS Toll Free Number 833-559-2420 after July 1, 2021, to be redirected to your 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: Thursday, July 1, 2021
Related Content
  • Cafeteria Fund Guidance
    Provides Local Educational Authorities (LEA) with information and instructions pertaining to federal and State statutes and regulations that govern school cafeteria funds.
  • School Nutrition Programs Management Bulletins
    School Nutrition Programs (SNP) management bulletins for sponsors of the National School Lunch Program, School Breakfast Program, Special Milk Program, and State Meal Program.
Recently Posted in Nutrition
  • SNP and FDP Reimbursement Rates (added 18-Aug-2022)
    The U.S. Department of Agriculture announced the new reimbursement rates for School Nutrition Programs, and Food Distribution Program for school year 2022–23.
  • Food Literacy Month in California (added 18-Aug-2022)
    The NSD encourages program operators to participate in Food Literacy Month. Food Literacy is standing the effect of our food choices on our health, environment, and economy and understanding that these effects are not experienced equitably.
  • Back to School USDA TN Menu Planning Webinar (added 17-Aug-2022)
    The U.S. Department of Agriculture is hosting a Back to School Webinar to show case Team Nutrition Menu Planning and Tools and Resources.
  • King’s Hawaiian Recalls Pretzel Buns and Bites (added 17-Aug-2022)
    King’s Hawaiian recalls Pretzel Buns and Pretzel Bites due to potential microbial contamination.
  • No Kid Hungry Center for Best Practices Webinars (added 17-Aug-2022)
    The No Kid Hungry Center for Best Practices has announced two upcoming webinars in their back to school series.

  • SY 2021–22 P-EBT and Summer P-EBT Announcement (added 16-Aug-2022)
    This communication is to inform program operators of the approval for School Year 2021–22 Pandemic Electronic Benefit Transfer (P-EBT) and Summer 2022 P-EBT. It also has a description of the benefits, timelines, and resource available.
  • USDA Flexibilities Comparison Table (added 16-Aug-2022)
    The USDA has released a comparison chart that provides an overview of how specific program flexibilities have changed since SY 2021-22, and what flexibilities are available for the upcoming school year to support program operations.
  • Affordable Connectivity Program (ACP) (added 16-Aug-2022)
    The ACP provides eligible households up to $30 a month, or $75 a month for households living on tribal lands, toward their internet bills, as well as a one-time discount of up to $100 to purchase a laptop, desktop computer, or tablet.
  • School Year 2022–23 Back to School Letter (added 16-Aug-2022)
    The Back to School letter welcomes school nutrition professionals to the start of a historic 2022–23 School Year beginning the transition to pre-pandemic meal operations and the implementation California Universal School Meals Program.
  • Reducing Added Sugars at School Breakfast (added 12-Aug-2022)
    This training guide will help school nutrition professionals identify sources of added sugars and provide specific ways to reduce the amount of added sugars in school breakfast meals.