This study is the first nationally representative, comprehensive assessment of the school meal programs since the updated nutrition standards for school meals were phased in beginning school year 2012-2013. A study methodology report that describes the study design, sampling and data collection and a summary report that provides a brief overview of the study and key findings from the various reports are also available.

The Healthy, Hunger-Free Kids Act directed USDA to study the extent to which school food authorities  participating in the National School Lunch and School Breakfast programs pay indirect costs to local education agencies. It specifically requested an assessment of the methodologies used to establish indirect costs, the types and amounts of indirect costs that are charged and not charged to the school foodservice account, and the types and amounts of indirect costs recovered by LEAs.

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.