FNS developed the Access, Participation, Eligibility and Certification (APEC) study series, which collects and analyzes data from a nationally representative sample of schools and school food authorities (SFAs) about every 5 years. APEC allows FNS to develop a national estimate of erroneous payment rates and amounts in three key areas: certification error, meal claiming error and aggregation error.  FNS recently completed APEC II, which collected data in School Year 2012-2013 and this report summarizes those findings.

This study examines the cost of producing National School Lunch Program and School Breakfast Program meals during school year 2005-06. It measures both reported costs – costs charged directly to school food service accounts – and unreported costs – those costs paid by school districts in support of school food authority operations – to estimate the full cost of meal production.