To assist state agencies and FNA to better monitor the use of Section 201 funds, as mentioned in our August 15, 2014 memorandum SP60-2014 (Second Extension of Grant Period for State Administrative Funds to Implement New Meal Pattern Requirements), FNA has changed the frequency of financial reporting from annual reporting to quarterly reporting beginning with the fiscal year (FY) 2015.
The attached Questions & Answers provide guidance on the meal patterns and dietary specifications for meals offered under the School Breakfast Program. The meal requirements for the SBP were established by the final rule Nutrition Standards in the National School Lunch and School Breakfast Programs.
The Healthy, Hunger-Free Kids Act directed USDA to study the extent to which school food authorities participating in the National School Lunch and School Breakfast programs pay indirect costs to local education agencies. It specifically requested an assessment of the methodologies used to establish indirect costs, the types and amounts of indirect costs that are charged and not charged to the school foodservice account, and the types and amounts of indirect costs recovered by LEAs.