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.
This report is meant to be the first systematic study of the roles different organizations play in designing and implementing SNAP based incentive programs, how they choose markets for their programs, and how they evaluate success of their programs.
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.
School food service programs such as we have in 1971 did not just happen over-night nor even during the past decade. Preceding today's programs is a long history of more than a hundred years of development, of testing and evaluating, and of constant research to provide the best in nutrition, nutrition education, and food service for the nation's millions of children in school.