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Resource Management Reviews
A Portion of the Administrative Reviews
Introduction to the Resource Management Review
The Healthy, Hunger-Free Kids Act of 2010 (HHFKA) amended the Richard B. Russell National School Lunch Act requiring a unified accountability system designed to ensure that participating school food authorities (SFAs) comply with National School Lunch Program (NSLP) and School Breakfast Program (SBP) requirements. The new Administrative Review provides a comprehensive evaluation of school nutrition programs, and in Michigan includes a separate Resource Management Review of:
Resource Management (General Areas)
- Maintenance of Non-Profit School Foodservice Account
- Allowable Costs
- Paid Lunch Equity (PLE)
- Revenue from Non-Program Foods
- Indirect Costs
MDE must conduct Reviews of all schools participating in the NSLP and/or SBP at least once during each three-year review cycle period, provided that each SFA is reviewed at least once every 4 years. The first three-year review cycle starts with school year (SY) 2013-14.
The Review process is designed to allow MDE to conduct specified aspects of the review off-site and other aspects on-site if necessary. Under an off-site component, MDE will collect information from what we have available or directly from the school. This process allows MDE to gain a better understanding of a school’s fiscal systems prior to the on-site review. The MDE Financial Analyst will then utilize a risk assessment tool to determine if a non-comprehensive desk review or a comprehensive on-site review will need to occur.
USDA Guidance
Indirect Costs
Maintenance
- Unpaid Meal Charges: Local Meal Charge Policies (SP-46-2016)
- Unpaid Meal Charges: Guidance and Q&A (SP-23-2017)
- Negative Balance Compliance Requirements (Admin Policy No 4 SY2017-18)
- Fiscal Requirements for Operating a School Meals Program (Admin Policy No. 5 for SY2017-18)
Paid Lunch Equity (PLE)
PLE Tool
- ALL ABOUT Paid Lunch Equity (PLE)
- PLE Tool Instructions
- Paid Lunch Equity: School Year 2020-2021 Calculations and Tool
PLE Exemption
Revenue from Non-Program Foods
- Nonprofit School Food Service Account Non-Program Food Revenue Requirements (SP-20-2016)
- MDE Ala Carte Pricing Worksheet SY 2020-2021
- MDE Adult Pricing Worksheet SY 2020-2021
- USDA Non-Program Revenue Tool
RM Review
- RM Off-site Questions
- Revenue from Non-Program Foods Processes