Financial Management

The Financial Management webpage contains resources to improve school food service operations and offers guidance for the Resource Management section of the Administrative Review. The School Food Authority (SFA) is responsible for maintaining the financial health of the food service program. This includes ensuring federal compliance with general accepted accounting principles (GAAP) for federally funded programs and applying the accounting and financial requirements specific to Child Nutrition programs.  

Nonprofit Food Service Account Requirements 

Net Cash Resources 

• Excess Net Cash Spending Plan Template (PDF)

Nonprogram Revenue

• Nonprogram Revenue
  • USDA Nonprogram Revenue (NPR) Tool (XLS)
  • USDA Adult Meal Pricing Guidance (PDF)
  • Adult Meal Pricing Guidance (PDF)

Paid Lunch Equity (PLE) 

• Paid Lunch Equity
  • CDE PLE Tool (XLS)
  • USDA PLE Tool (XLS)

Indirect Costs 

USDA Guidance

• Guidance for State Agencies and School Food Authorities (PDF)
• SP 60-2016s Indirect Cost Guidance (PDF)
• Indirect Cost Guidance (PDF)

Unclaimed Property 

• Unclaimed Property Guidance 

Indirect Costs 

CDE Guidance:

• Food Service Fund: Indirect Cost Calculator (XLS)
• Colorado State Board Rule 1 CCR 301-11 3.03(6) (PDF)
• Indirect Cost Rate Calculations: Fixed with Carry Forward

Additional Financial Management Resources 

For more information or if an alternate version of a document is needed, please contact Lyza Shaw or 303-866-6661.