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Financial Management - Summer Food Service Program for Children

EO Guidance Document #
Resource type
Guidance Documents
Resource Materials
PDF Icon FNS Instruction (209.39 KB)


This Instruction establishes standards, principles, and guidelines to assist SAs and FNSROs in the development and maintenance of financial management systems, including accounting information systems which are to be maintained by sponsors, thereby assuring that:

A. All costs claimed in the program are necessary and reasonable.

B. Program funds are expended efficiently, economically, and in accordance with applicable laws and regulations.

Funding for the SFSP is provided to assist states in initiating and maintaining nonprofit food service programs for children during the summer months and all other approved times. The food service provided under the SFSP is similar to that provided under the National School Lunch and School Breakfast Programs and is intended primarily to serve children from needy areas when, area schools are closed for vacation.


The SFSP is authorized by section 13 of the National School Lunch Act, as amended. Program regulations issued by the Department are found in 7 CFR 225.

Principles for determining applicable costs and factors affecting allowability of costs for management of grant programs are as provided for in 7 CFR 3015, Uniform Federal Assistance Regulations, and a number of OMB Circulars governing cost principles (A-87 and A-122), financial management requirements (A-102 and A-110) and audits (A-125 and A-133).

Page updated: June 15, 2021

The contents of this guidance document do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.