702 Ky. Admin. Regs. 6:075

Current through Register Vol. 51, No. 5, November 1, 2024
Section 702 KAR 6:075 - Reports and funds

RELATES TO: KRS 156.010, 156.031, 156.035, 156.100, 156.200, 156.480, 42 U.S.C. 1751-1969b, 42 U.S.C. 1771-1789, 7 C.F.R. 210.9, 7 C.F.R. 210.14, 7 C.F.R. 210.15

NECESSITY, FUNCTION, AND CONFORMITY: KRS 156.010(5) requires the Department of Education to develop and approve state plans required by federal law as a prerequisite to receiving federal funds for elementary and secondary education. 42 U.S.C. 1751 to 1769b and 42 U.S.C. 1771 to 1789 establish the requirements for the federal school lunch and child nutrition programs. This administrative regulation establishes requirements necessary to properly protect all funds accruing to the local school nutrition program.

Section 1. A local board of education shall be responsible for the safeguarding of all funds accruing to its school nutrition program and shall adopt a plan for handling those funds and bonding all personnel who receive or handle the funds.
Section 2. All revenue received by the school nutrition program, including funds received as payments for meals by students and adult, federal and state reimbursements, and any interest earned on deposits of federal and state reimbursements, shall be used only for the operation or improvement of the school nutrition program.
Section 3. School nutrition funds shall not be used to purchase land or acquire or construct buildings.
Section 4. Financial records pertaining to the school nutrition program and applications for free and reduced price meals shall be kept by the local board of education for a period of three (3) fiscal years after the close of the fiscal year applicable to the records and those shall be subject to audit by appropriate state or federal officials.
Section 5. All school meals for which federal reimbursement is claimed shall be priced as a complete unit.
Section 6. A local school nutrition program shall be operated on a nonprofit basis. Actual cash balances shall not exceed three (3) months' operating balance.

702 KAR 6:075

17 Ky.R. 694; 1356; eff. 10-14-1990; 35 Ky.R. 2155; 36 Ky.R. 1211; eff. 1-4-2010; Crt eff. 11-16-2018.

STATUTORY AUTHORITY: KRS 156.031, 156.035, 156.070