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. 

This report fulfills the request from Congress in the House Appropriations Committee Report (HR 107-116), which accompanied the Agriculture Appropriations Act for fiscal year 2002.