The Child and Adult Care Food Program subsidizes nutritious meals and snacks served to participants in child care nationwide, providing different levels or “tiers” of meal reimbursement based on the income level of participating children, providers, and nearby geographic areas. Policymakers have long been concerned that programs such as CACFP are not as accessible to eligible children in rural areas as in urban areas.

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.