To manage the Child Nutrition programs effectively, FNS collects and analyzes information from annual State-level management reports. However, because these State-level reports vary considerably in both format and content, FNS is unable to rely on this source for all of its ongoing information needs.
FNS Instruction 796-4 establishes standards, principles, and guidelines to assist state agencies and regional offices in the development and maintenance of financial management systems for the summer food service program.
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.