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​The Healthy, Hunger-Free Kids Act of 2010 (HHFKA) amended the Richard B. Russell National School Lunch Act requiring a unified accountability system designed to ensure that participating school food authorities (SFAs) comply with National School Lunch Program (NSLP) and School Breakfast Program (SBP) requirements. The new Administrative Review provides a comprehensive evaluation of School Nutrition Programs and in Illinois include a separate Resource Management review, which includes four general areas:

  • Maintenance of Non-Profit School Foodservice Account
  • Paid Lunch Equity (PLE)
  • Revenue from Nonprogram Foods
  • Indirect Costs

ISBE must conduct Administrative Reviews of all schools participating in the NSLP and/or SBP at least once during each three-year review cycle period, provided that each SFA is reviewed at least once every four years. The first three-year review cycle started with School Year (SY) 2013-14.

The review process is designed to allow ISBE to conduct specified aspects of the review off-site and other aspects on-site if necessary. Under an off-site component, ISBE will collect information from what we have available or directly from the school. This process allows ISBE to gain a better understanding of a school's fiscal systems prior to the on-site review. The ISBE Financial Analyst will then utilize a risk assessment tool to determine if a non-comprehensive desk review or a comprehensive on-site review will need to occur.

Maintenance of the Nonprofit School Food Service Account

The State Agency must ensure that revenues and expenses under the nonprofit school food service account are in accordance with 7 CFR 210.14. The nonprofit school food service expenses must be allowable – used only for the operation and improvement of the school food service – and net cash resources may not exceed three months' average of operating expenses.

Please visit our General Procurement website for more resources including:

  • Equipment: A dropdown specific to purchasing Equipment which includes a list of pre-approved equipment, a request for any equipment that was not on the pre-approved list and documentation that must be completed and maintained for all equipment purchases that will be required during Procurement Reviews.
  • Expenditures: A dropdown specific to Expenditures, which includes a list of allowable and unallowable costs, a request for any capital expenditure and documentation that must be completed and maintained for all capital expenditure purchases that will be required during Procurement Reviews.
  • Procurement resources
  • Procurement rules, regulations and Q&A's
  • Other general procurement requirements
  • Procurement Method Fact Sheets

Paid Lunch Equity (PLE)

​Paid Lunch Equity (PLE) is a requirement under Section 205 of the Healthy Hunger-Free Kids Act of 2010 for all schools with pricing programs that participate in National School Lunch Program. The purpose of PLE is to increase PAID meal prices to be more equal with funds brought in from free and reduced-price meal reimbursements. PLE is NOT required if you are a Residential Child Care Institution, operate under the Community Eligibility Provision, do not charge students for lunches otherwise, or district charged the required weighted average for PAID lunches as indicated below. Districts new to the National School Lunch Program do not need to complete calculations and must charge the USDA target rate indicated for that year.​ The maximum allowed charge for reduced student meals is 30 cents for breakfast and 40 cents for lunch. New sponsors are required to set paid lunch prices at the USDA Target Rate.

Revenue from Nonprogram Foods

​Nonprogram foods include any non-reimbursable foods and beverages purchased using funds from the nonprofit school food service account. This encompasses all foods sold in schools as well as adult meals, foods sold outside of school hours, or any foods used for catering or vending activities. For the majority of SFAs, a la carte foods offered during meal service are the largest share of nonprogram foods.

Indirect Costs

​An indirect cost rate is a means of determining, in a reasonable manner, the percentage of allowable general management costs that benefit each federal program or activity. Indirect costs are generally administrative costs such as the salaries and expenses for staff engaged in organization-wide (general) activities. ISBE will approve indirect cost rates only for those LEAs which have provided all necessary data needed to determine appropriate cost pools for the purpose of computing the indirect cost rates. The indirect cost rate approval shall provide rates that apply to one year only.

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