The National School Lunch Program and the School Breakfast Program are central parts of a national policy designed to safeguard the nutritional well-being of the Nation’s children. Despite the progress that has been achieved over the years in enhancing the quality of school meals, results of research conducted in the early 1990s indicated that school meals, on balance, were not meeting certain key nutritional goals. 

To manage the Child Nutrition programs effectively, FNS collects and analyzes information from annual State-level management reports. However, because these State-level reports vary considerably in both format and content, FNS is unable to rely on this source for all of its ongoing information needs.

The study collected data on-site on food, labor, and other meal production costs for a five day period. A major goal was to test the feasibility of identifying meal production costs that were not charged to the SFA account (to obtain full costs) and directly allocating costs to different SFA activities.