A manufacturer’s product formulation statement (PFS) is a signed certified document that provides a way for a manufacturer to demonstrate how a processed product contributes toward the meal pattern requirements in the child nutrition programs. A PFS is typically provided for processed products that do not have a child nutrition (CN) label. Program operators may request a signed manufacturer’s PFS when purchasing a processed product without a CN label. For additional information about PFS and CN labels, see the Manufacturer Documentation webpage.
Checklist for Evaluating a Manufacturer's PFS
Use the following questions to evaluate a manufacturer's PFS. Download the print version for a fillable form.
Questions
- Is the PFS provided on company letterhead? Is the PFS signed? The signature may be handwritten, stamped, or electronic.
- Does the PFS include the product name, product code number, and a serving/portion size?
- Do the creditable ingredients* listed on the PFS match or have a similar description as the ingredients listed on the product label? For example, if the PFS lists “ground beef (not more than 20% fat),” the product label should also list “ground beef (not more than 20% fat).”
- Do the creditable ingredients* listed on the PFS match or have a similar description to a food item listed in the Food Buying Guide for Child Nutrition Programs (FBG)?
- Does the product contain Alternate Protein Product (APP), such as soy concentrate? If yes, does the manufacturer provide supporting documentation that meets USDA APP requirements? Specific requirements for APP products and examples of supporting documentation are available on the CN Labeling and PFS Guidance for Food Manufacturers/Industry webpage.
- Does the PFS demonstrate how creditable ingredients* contribute toward the meal pattern requirement(s) (i.e., provides information to calculate crediting)?
- Are the manufacturer’s calculations correct?
*Creditable ingredients are food/ingredients that contribute toward a meal component in child nutrition programs.
Points to Remember
- The total creditable amount should never be rounded up. The total creditable amount must round down to the nearest 0.25 ounce equivalent (oz. eq.) (e.g., total creditable amount of 0.99 oz. eq. must round down to 0.75 oz. eq.).
- For food products that contribute toward the meats/meat alternates (M/MA) component, the creditable amount of M/MA may not exceed the weight of a serving of the product (e.g., a 2.00 ounce beef patty may not credit more than 2.00 oz. eq. M/MA).
- Fruits and vegetables (including purées) credit toward the meal component based on the volume as served. There are exceptions for tomato paste, tomato purée, dried fruits, and raw leafy greens in the National School Lunch Program, the School Breakfast Program, and the Child and Adult Care Food Program. See the FBG for additional information on calculated volume.
- A PFS may include crediting information for more than one meal component. For instance, a cheese pizza may credit toward the M/MA, grains, and the red/orange vegetable subgroup. The crediting information for each meal component may be documented on the same PFS.
Notes
PFS templates for each meal component are available on the CN Labeling and PFS Guidance for Food Manufacturers/Industry webpage.

The FBG Web Tool contains the PFS Workbook, an interactive feature that allows food vendors and manufacturers to create a PFS for their processed food products using food items listed in the FBG. The PFS Workbook is available to registered users, who select "Vendor" as the organization type when creating a profile on the tool. Registered food vendors may also view a saved PFS on the FBG Mobile App.
USDA does not approve a manufacturer's PFS. Program operators are responsible for verifying the PFS prior to purchasing the food product and for keeping records of it.