Prepared by the General Accounting Office (GAO), this document is a report to Congress on the major factors inhibiting expansion of the School Breakfast Program. Based on information gathered at federal, state, and local district levels the following were identified by the GAO as the major factors retarding expansion of the program: (1) many parents and school administrators believe that serving breakfast is the parents' responsibility; (2) students (especially at the secondary school level) have not accepted the breakfast program as readily as the lunch program; (3) operating and cost problems, such as bus and class schedules, food preparation and serving facilities, and lack of funds for program supervision were apparent; (4) promotion has played a limited role in expansion of the program; and (5) little has been done to inform parents about the program. The GAO recommends that steps should be taken to ensure that parents and school officials are aware of the program, that financial assistance is available and that communities have a voice in decisions to provide a breakfast program in their school district. (Author/MP)