SNA Program Management & Financial Oversight 2

Question 1

When conducting a cost per meal analysis, which cost category typically represents the largest portion of a school nutrition program's budget?

Accepted Answer

Labor costs

Answer

Labor costs, including wages and benefits, typically represent the largest single expense in school nutrition programs, often 40–50% of total costs.

Question 2

A school nutrition director discovers the program's fund balance has dropped below the USDA-recommended minimum. What is the most appropriate immediate action?

Accepted Answer

Develop a financial recovery plan and notify the school board

Answer

The director should develop a documented financial recovery plan and notify the school board, ensuring proper governance and transparency.

Question 3

Which procurement method allows school nutrition programs to combine purchasing power with other districts to obtain lower prices?

Accepted Answer

Cooperative purchasing

Answer

Cooperative purchasing allows multiple entities to combine their buying power under a single contract, reducing costs through economies of scale.

Question 4

Under USDA regulations, what is the maximum fund balance a school nutrition program's nonprofit school food service account (NSFSA) should maintain?

Accepted Answer

Three months of operating expenses

Answer

USDA guidance recommends maintaining a fund balance of approximately three months of operating expenses to cover emergencies without accumulating excessive reserves.

Question 5

A school nutrition program receives a USDA equipment assistance grant. How must these funds be accounted for?

Accepted Answer

Tracked separately within the nonprofit school food service account

Answer

Grant funds must be tracked within the nonprofit school food service account and used solely for allowable food service purposes as specified by the grant.

(SNA) School Nutrition Association Certification Practice Test

(SNA) School Nutrition Association Certification Practice Test

SNA Program Management & Financial Oversight 2