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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




Paid Lunch Equity (PLE)

PLE Tool

PLE Exemption


Revenue from Non-Program Foods


RM Review