School Food Authorities are responsible for managing school nutrition program resources, including procurement, contracts, meal and nonprogram food pricing and indirect costs charged to the food service account. Resources should be accounted for through a separate nonprofit food service account. Select links on the left navigation menu for more information on specific topics.
 

The 2020-21 USDA Paid Lunch Equity (PLE) Tool is now available. Please read Memo SP 27-2020 for an important program update. If you are using the flexibility outlined in the memo, you must complete the School Nutrition USDA PLE Tool Survey.
 

General resources to assist you in proper resource management include:

• 7 CFR 210.14 Resource Management
• 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
• The Uniform Financial Accounting and Reporting Standards for Minnesota School Districts