The study examined the costs charged to SFAs (reported costs), as well as those costs incurred by the school district in support of SFA operations, but not charged to the SFA (unreported costs). Together, the reported costs and the unreported costs are the full cost of meal production.
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.
Occasionally, applications for participation in the School Nutrition Programs may be received from organizations that do not clearly meet the definition of “school.”