---
kind: "section"
citation: "7 C.F.R. § 210.20"
title: "7"
number: "210.20"
heading: "Reporting and recordkeeping."
url: "https://uscodex.org/cfr/7/210.20"
---

# §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)](/cfr/7/210.5.md?p=a);
  - (2) Information on the amounts of Federal Program funds expended and obligated to date (FNS-777) as required under [§ 210.5(d)](/cfr/7/210.5.md?p=d);
  - (3) Statewide totals on Program participation (FNS-10) as required under [§ 210.5(d)](/cfr/7/210.5.md?p=d);
  - (4) Information on State funds provided by the State to meet the State matching requirements (FNS-13) specified under [§ 210.17(g)](/cfr/7/210.17.md?p=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](/cfr/7/245.11.md) 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)](/cfr/7/210.5.md?p=a);
  - (2) Documentation supporting all school food authority claims paid by the State agency as required under [§ 210.5(d)](/cfr/7/210.5.md?p=d);
  - (3) Documentation to support the amount the State agency reported having used for State revenue matching as required under [§ 210.17(h)](/cfr/7/210.17.md?p=h);
  - (4) Records supporting the State agency's review of net cash resources as required under [§ 210.19(a)](/cfr/7/210.19.md?p=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)](/cfr/7/210.19.md?p=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)](/cfr/7/210.19.md?p=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)](/cfr/7/210.22.md?p=a);
  - (9) Records pertaining to civil rights responsibilities as defined under [§ 210.23(b)](/cfr/7/210.23.md?p=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)](/cfr/7/210.14.md?p=e-5) and records supplied annually by school food authorities showing paid meal prices charged as required by [§ 210.14(e)(6)](/cfr/7/210.14.md?p=e-6);
  - (12) Records to document compliance with the requirements in [§ 210.14(f)](/cfr/7/210.14.md?p=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)](/cfr/7/235.11.md?p=h) of this chapter.

## Notes

### Amendments

[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]

### Authority

Authority: 42 U.S.C. 1751-1760, 1779.

### Source

Source: 53 FR 29147, Aug. 2, 1988, unless otherwise noted.

### Amendments

[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]