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Resource Management

Resource Management

Resource Management  

The Administrative Review, authorized by the Healthy, Hunger-Free Kids Act of 2010, includes a general section titled Resource Management (RM) that monitors School Food Authorities' (SFA) compliance with Federal regulations that support the financial health of the school meal program's Nonprofit School Food Service Account (NSFSA). The RM Review section will require participation and cooperation from school business officials at Local Education Agencies (LEAs) participating in these Federal school meal programs (e.g., National School Lunch Program, School Breakfast Program, and Food Distribution Program). 

 

The RM Review contains the following modules:  

 

Maintenance of the Non-profit School Food Service Account (NSFSA) 

eCFR :: 2 CFR Part 200 -- Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

Fiscal Requirements for Operating a School Meals Program (Admin Policy No. 5 for SY2017-18)

Loans to and from the Nonprofit School Food Service Account (Admin Policy No. 17 from SY2014-15)

Allowable Funding Sources for Program Meals and Non-Program Foods - New 

 

Child and Adult Care Food Program (CACFP) Financial Guidance and Resources: 

eCFR :: 7 CFR Part 226 -- Child and Adult Care Food Program

FNS Instruction 796-2, Revision 4: Financial Management of CACFP - New

CACFP Program Meal Revenue Calculator - New

Budget Worksheet for Independent Sponsors

Budget Worksheet for Sponsors of Centers

 

Summer Food Service Program (SFSP) Financial Guidance and Resources: 

eCFR :: 7 CFR Part 225 -- Summer Food Service Program

SFSP Program Administration Guide 2024

SFSP State Agency Monitor Guide 2017

FNS Instruction 796-4 Rev. 4

SP10 SFSP 06-2017

SFSP 05-2017-reissued

 

Paid Lunch Equity (PLE)  

                                                                                                                For SY 2026-27

Sponsors that participate in Michigan School Meals (30d state funding) and/or are CEP district wide are considered non-pricing and are exempt from PLE pricing requirements pending official funding of Michigan School Meals for SY 2026-27.

SFAs with a Positive or Zero Fund Balance

  • Are exempt from PLE requirements for SY 2026-2027 per USDA Memo SP 06-2026
  • Do not have to complete the PLE Tool
  • Do not have to raise paid student meal prices unless they choose to
  • Documentation required and collected in future Resource Management Reviews:
  1. Non-profit Food Service Account (NFSA) Fund balance as of June 30, 2025
    • Updated Detailed General Ledger for the NFSA/Food Service Fund (Fund 25) that clearly indicates the fund balance
  2. SY 2026-2027 PLE Tool in Excel format (if prices are raised)
  3. Paid student prices before and after price increase (if prices are raised)
  • Report the use of the PLE exemption to ONS

SFAs with a Negative Fund Balance

  • Must complete the PLE Tool
  • Must adjust paid lunch prices if the completed PLE Tool indicates a price increase is required for your SFA
  1. If a price increase is required for your SFA it will be indicated on the
    “SY 26-27 Price Raise Calculator” Tab of the PLE Tool
  2. Refer to the PLE Tools Flowchart to determine how to meet the requirement
  3. SFAs do not have to raise paid lunch prices by more than 10 Cents for SY 2026-2027 if a price increase is necessary per your completed PLE Tool
  • SFAs can still choose to raise the price by more than 10 cents
  • Use Pricing/sales data from October 2025
    • Or SFAs may use the prices they last charged students as the basis for their SY 2026-2027 paid lunch price calculation
  • Documentation required and collected in future Resource Management Reviews:
  1. SY 2026-2027 PLE Tool in Excel format
  2. Non-profit Food Service Account (NFSA) Fund balance as of June 30, 2025
        • Updated Detailed General Ledger for the NFSA/Food Service Fund (Fund 25) that clearly indicates the fund balance
  3. Paid student prices before and after price increase
  • Report paid student prices and price increase information to ONS

MDE Paid Lunch Equity Communication for SY 2026-2027 - Coming Soon

USDA Paid Lunch Equity Guidance for SY 2026-2027 (SP 06-2026) - Coming Soon

Paid Lunch Equity SY 2026-2027 Tool - Coming Soon