Non-profit Food Service Account

School Food Authorities are required to maintain a separate food service accounting system for all revenues and expenditures related to the School Nutrition Programs. For public schools in Minnesota, food service activities are recorded in the 02 Fund in the Uniform Financial Accounting and Reporting Standards System (UFARS). Nonpublic schools may use the Financial Report Form listed below if they do not currently have a separate accounting system for the School Nutrition Programs. Refer to the resources below for additional information regarding proper accounting for School Nutrition Program resources.

  •  - 3/30/21
    Instructions on how to complete the form and a link to the form.
  •  - 3/30/21
    A sponsor-level report that offers a prior year-end snapshot of the financial picture of individual School Food Authorities (SFAs) as well as Statewide data. Detail includes Operating Revenue/Expense by Program, Fund Balance Trends, Meal Counts by Benefit, and Average Meal Costs.
  •  - 3/25/21
    Requirements for nonprofit food service, documentation of revenues and expenses, limit on net cash resources and reduction of excess funds.
  • Universal Meal Program Guidance - 4/26/18
    Sponsors that provide meals to all students at no charge and are not participating in the Community Eligibility Provision or Provision 2 or 3 must transfer into the nutrition fund, revenue lost from this practice from a non-federal source. This document outlines methods that may be used to calculate the funds to be transferred.
  • Allowable Costs and Allocation Guidance for Food Service Funds - 11/3/17
    This document provides general guidance on allowable use of food service funds and cost allocation, with reference to application regulation.
  • Elimination of a Food Service Fund Deficit by Public Schools - 5/17/17
    This document outlines the requirement in Minnesota Statute for the Local Educational Agency (LEA) to eliminate food service fund deficits and clarifies how deficits are to be eliminated when the LEA contracts with a Food Service Management Company (FSMC)