FNS Documents & Resources

This guidance replaces the 2004 edition of the Offer versus Serve in the School Nutrition Programs Resource Guide. In addition, please note that this guidance will be revised for School Year 2014-15 and beyond to reflect newly implemented meal pattern requirements as they are phased in.

Today’s unpredictable economy has made it important to consider accounting for the fluctuating costs of goods and services that are beyond the control of either the school food authority or the vendor.

It has come to our attention that there may be some confusion concerning fluid milk, and how it is offered in reimbursable lunches. Under all menu planning approaches, fluid milk is a separate food component/menu item.

This memorandum provides instructions on how to reconcile the physical inventory conducted at a distributing agency- or subdistributing agency-level storage facility with the book inventory required to be maintained for that facility.

This memorandum provides guidance on how to reconcile physical and book inventories as part of the required annual physical inventory of distributing agency and sub-distributing agency storage facilities, and provides guidance on offsetting inventory shortages and overages that are identified during the reconciliation process.

The purpose of this memorandum is to clarify the recent regulatory changes, and to provide interim guidance for taking additional actions in advance of further regulatory amendments.