§ 210.20 Reporting and recordkeeping. ( a ) *Reporting summary.* Participating State agencies shall submit forms and reports to FNS to demonstrate compliance with Program requirements. The reports include but are not limited to: ( 1 ) Requests for cash to make reimbursement payments to school food authorities as required under § 210.5(a);
( 2 ) Information on the amounts of Federal Program funds expended and obligated to date (FNS-777) as required under § 210.5(d);
( 3 ) Statewide totals on Program participation (FNS-10) as required under § 210.5(d);
( 4 ) Information on State funds provided by the State to meet the State matching requirements (FNS-13) specified under § 210.17(g);
( 5 ) Results of reviews and audits;
( 6 ) The prices of paid lunches charged by each school food authority; and
( 7 ) For each local educational agency required to conduct a second review of applications under § 245.11 of this chapter, the number of free and reduced price applications subject to a second review, the results of the reviews including the number and percentage of reviewed applications for which the eligibility determination was changed, and a summary of the types of changes made.
( b ) *Recordkeeping summary.* Participating State agencies are required to maintain records to demonstrate compliance with Program requirements. The records include but are not limited to: ( 1 ) Accounting records and source documents to control the receipt, custody and disbursement of Federal Program funds as required under § 210.5(a);
( 2 ) Documentation supporting all school food authority claims paid by the State agency as required under § 210.5(d);
( 3 ) Documentation to support the amount the State agency reported having used for State revenue matching as required under § 210.17(h);
( 4 ) Records supporting the State agency's review of net cash resources as required under § 210.19(a);
( 5 ) Reports on the results of investigations of complaints received or irregularities noted in connection with Program operations as required under § 210.19(a)
( 6 ) Records of all reviews and audits, including records of action taken to correct Program violations; and records of fiscal action taken, including documentation of recoveries made;
( 7 ) Documentation of action taken to disallow improper claims submitted by school food authorities, as required by § 210.19(c) and as determined through claims processing, resulting from actions such as reviews, audits and USDA audits;
( 8 ) Records of USDA audit findings, State agency's and school food authorities' responses to them and of corrective action taken as required by § 210.22(a);
( 9 ) Records pertaining to civil rights responsibilities as defined under § 210.23(b);
( 10 ) Records supplied by the school food authorities showing the number of food safety inspections obtained by schools for the current and three most recent school years.
( 11 ) Records showing compliance with the requirements in § 210.14(e)(5) and records supplied annually by school food authorities showing paid meal prices charged as required by § 210.14(e)(6);
( 12 ) Records to document compliance with the requirements in § 210.14(f); and
( 13 ) Records for a three year period to demonstrate compliance with the professional standards for State directors of school nutrition programs established in § 235.11(h) of this chapter.
[53 FR 29147, Aug. 2, 1988, as amended at 56 FR 32948, July 17, 1991; 56 FR 55527, Oct. 28, 1991; 64 FR 50741, Sept. 20, 1999; 70 FR 34630, June 15, 2005; 76 FR 35318, June 17, 2011; 78 FR 13449, Feb. 28, 2013; 79 FR 7054, Feb. 6, 2014; 80 FR 11092, Mar. 2, 2015; 81 FR 50193, July 29, 2016; 88 FR 57847, Aug. 23, 2023; 89 FR 32074, Apr. 25, 2024]