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Table of Contents

Food Service Fund1
Allowable Expenditures3
Unallowable Expenditures5
Indirect Costs for School Nutrition Programs7
Loans to the Food Service Fund9
Financial Reports9
Daily Income, Sales & Deposit Report10
Title File
Daily Income, Sales & Deposit Report (Form 10A) Document Document
Daily Income, Sales & Deposit Report (Form 10A) Instructions Document
Daily Income, Sales & Deposit Report (Form 10A) Questions & Answers Document
Monthly Financial Statement Worksheet (Form 10C) Document

Guidance and Resources

Title File
KN-CLAIM Quick Reference for Monthly/Annual Financial Reports Document
Meal Equivalents & Productivity Chart Document
Monthly/Annual Financial Reports Guidance Document
Monthly/Annual Financial Reports Questions & Answers Document


To keep up to date, regularly check the USDA Child Nutrition Programs' Web site for recently posted regulations, policy clarifications, prototype application materials, and other information. Most recent changes within each chapter are highlighted in yellow.  New guidance is also posted at SNP What's New or in Monthly Updates.