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School Food Service Account Revenue from the Sale of Non-Program Foods

Last Published: 02/21/2014

School Program regulations at 7 CFR 210.14 (f) require all revenue from the sale of non-program foods to accrue to the nonprofit school food service account. Non-program food is defined as food sold in a school at any time or location on the school campus (other than reimbursable meals) purchased using funds from the non-profit school food service account. Please note that this is different from competitive food which is defined as all food (other than reimbursable meals) sold to students during the school day. This memorandum provides clarification on the requirements for the accrual of revenue from the sale of non-program food.

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