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SNP Financial Management

As a result of statewide school funding issues, some districts are faced with a very serious problem: Where will funds come from to replace the district's contribution to operate the National School Lunch and School Breakfast Programs?

In many cases, internal restructuring of the food service department's structure, policy and practices can result in significant cost savings. We have included resources to assist you. If your district is in need of financial technical assistance, please contact your assigned Child Nutrition Specialist.

Visit the SNP training page to view available training on this topic.

Financial Resources

Financial Regulations

Excess Operating Balance (EOB)

ODE CNP is responsible for ensuring that schools, districts, and other entities participating in the National School Lunch and School Breakfast Programs comply with federal regulation regarding the financial management of their nonprofit food service accounts.  This includes a requirement that program sponsors limit their net cash resources (i.e. year-end balance) to an amount that does not exceed three months' average expenditures for their nonprofit food service programs.  7 CFR 210.9(b)(2) and 7 CFR 220.7(e)(1)(iv).

All program sponsors will be required to calculate and submit their year-end nonprofit food service account balance using the Excess Operating Certification form by June 15, 2021.

EOB Memo (May 3, 2021)

Excess Operating Balance Certification Form

State Match Requirement Materials

Federal programs often have a requirement of a state fund match in order to receive federal funds. The Oregon Department of Education Child Nutrition Programs (ODE CNP) prorate the state match to each school district receiving school funds based on the lunches claimed for reimbursement.   This year, due to COVID-19 operations, we have used the same prorated values as those used in School Year 2020.   School Districts and Education Service Districts then transfer the state match funds to the school food service account. 

State appropriated general or undesignated revenues must be transferred to the school food service account in order to meet the match requirements for 2020-21.   An audit trail is required to verify that state funds were used to meet this matching requirement.  The following documentation of the state match must be reported to ODE CNP:

  • State Revenue Matching Statements SY 2020-21:   Please complete and sign your specific School District or Education Service District state revenue match document.
  • Include a copy of your districts' expenditure audit trail report showing the transfer of state match funds from General Funds to the nonprofit School Food Service fund.   Transfers are required by June 30, 2021. 
Please email your State Revenue Match statement and expenditure audit report to ode.schoolnutrition@state.or.us by Thursday, September 30, 2021.

Capital Equipment Procedures (Purchases over $5,000)

  • ODE Pre-Approved Equipment List

    If you buy equipment from this list prior approval from ODE is not required before purchasing the equipment for use in Child Nutrition Programs.

  • Capital Equipment Request Form

    If a piece of equipment if over $5,000 and is not on the above pre-approved equipment list, this form must be completed and sent to your assigned specialist for approval before you purchase the equipment for use in Child Nutrition Programs.

For additional information or questions, contact the Oregon Department of Education Child Nutrition Programs by
Email: ODE School Nutrition or Phone: 503-947-5894.

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