Skip to main content

Oregon State Flag An official website of the State of Oregon »

Oregon.gov Homepage

Resource Management

Nutrition Programs Resource 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 or organization’s contribution to operating the National School Lunch and the 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.

​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 October 18, 2024.

Paid Lunch Equity (PLE) Tool and reporting due: September 17, 2025

ALL sponsors must complete the Paid Lunch Equity Reporting Form for SY 2025-2026, even if applying for an exemption. Refer to the Paid Lunch Equity (PLE) Instructions for additional information.

Resources

For SY 2025-2026, SFA's will have two options

  • Option 1: Complete the PLE requirement process:
    • School Food Authorities (SFAs) will use the SY 2025-2026  PLE Tool​ for the Contiguous States to evaluate their PLE. Attach to the Paid Lunch Equity Reporting Form for SY 2025-2026.
      • SFAs should use the price they last charged students as the basis for their SY 2025-26 PLE calculation.
        • Please note that this USDA Tool does not meet Accessibility Standards and is meant for download only. If an accessible version is required, please contact your Child Nutrition Specialist
  • Option 2: Request an exemption for one of the following reasons utilizing the Paid Lunch Equity Reporting Form for SY 2025-2026: 
    • The SFA had a zero or positive balance in the Non-Profit Food Service Account as of June 30, 2024
      • Attach a Statement of Revenue and Expenses, Balance Sheet, or Ledger Report from June 30, 2024, clearly showing the nonprofit school food service account has a zero or positive balance
    • The SFA will participate in a provision in SY 2025-2026 on a district-wide basis (Community Eligibility Provision [CEP] or Provision 2) and will not charge students for school meals
    • The SFA is a Residential Child Care Institution (RCCI) and does NOT have day students

Sponsors must complete one of the options listed above to meet the SY 2025-2026 PLE requirement. As a reminder, for those receiving an Administrative Review in SY 2025-2026, documentation of either option listed above will be required.

Please visit the ODE School Nutrition Program Memos and News Announcements webpage to view the full Paid Lunch Equity Memo.

Nonprogram foods are foods and beverages, other than those sold as part of a reimbursable meal, purchased with funds from a School Food Authority's nonprofit school food service account. Nonprogram foods must comply with 7 CFR 210.14.

School Food Authorities are required to determine if the percent of total revenue that is generated from nonprogram food sales, is equal to or greater than, the percent of total food costs that are attributable to the School Food Authority's purchase of nonprogram foods. Nonprogram foods must be priced sufficiently to meet the nonprogram foods requirement, or nonfederal funding must be secured to make up any shortfalls in the nonprofit school food service account. Records that document compliance with Revenue from Nonprogram Foods requirements must be retained.

Resources

​Federal programs often have a requirement of a state fund match in order to receive federal funds.

Sponsors that receive state appropriated general purpose or undesignated education funds (aka State School Funds) are required to complete this state match. This includes School Districts and ESD's. This requirement does not apply to Residential Child Care Institutions (RCCIs). The requirement for state match is attached to having an agreement to operate NSLP.

​SY 2024-25 

State appropriated general or undesignated revenues must be transferred to the school food service account in order to meet the match requirements for 2024-25​. 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 2024-25​​ Please complete and sign your specific State Revenue Match document

Submit supporting documentation showing (1) The exact amount of state match on the State Match Statement; (2) Transfer FROM general fund with memo note/journal entry "State Match Requirements"; (3) Transfer TO the nonprofit School Food Service fund. Transfer are required to be completed by June 30, 2025.

Please email your State Revenue Match statement and expenditure audit report to ode.schoolnutrition@ode.oregon.gov by September 30, 2025​.​

  • ​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.

​The Oregon Department of Education Child Nutrition Programs (ODE CNP) is announcing the availability and distribution of additional USDA funds. Throughout the pandemic, school food professionals have met extraordinary challenges to ensure every child can get the food they need to learn, grow and thrive. However, circumstances in local communities remain unpredictable, and supply chains for food and labor have been stressed and at times disrupted. Supply chain issues have significantly affected school districts’ ability to procure nutritious foods for NSLP, SBP and/or SSO meal service. In school year 2021-2022, many operators of the National School Lunch Program (NSLP), School Breakfast Program (SBP) and /or Seamless Summer Option (SSO) have been experiencing unprecedented challenges in purchasing and receiving food through their normal distribution channels. In order to assist school districts experiencing these supply chain disruptions, USDA is providing relief funding to state agencies referred to as Supply Chain Assistance (SCA) Funds.

Procurement

Procurement is another word for purchasing. All sponsors using Federal non-profit food service funds must follow applicable procurement regulations. Conducting proper procurement helps to ensure that sponsors receive the best product possible for the best price. It also helps to ensure there is free and open competition and that taxpayer funds are being spent wisely.


Visit the CNP Procurement web page for more information.

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