ERIC Number: ED477877
Record Type: Non-Journal
Publication Date: 2003-May
Reference Count: N/A
School Meal Programs: Revenue and Expense Information from Selected States. Report to Congressional Requesters.
Bellis, David D.
In school year 1996-97, the Department of Agriculture instituted more stringent requirements for the nutritional content of school meals. The General Accounting Office was asked to study school food-service revenues and expenses and how they had changed since the requirements went into effect. This report contains information of the sources of revenues available for providing meals, the expenses of producing meals, the revenues compared with expenses, and the approaches that local school food authorities had adopted to manage their school food-service finances. It uses data from six selected states. The study found that revenue from federal reimbursements and the sale of food were the principal sources of revenue for school food services in the 6 states reviewed for school years 1996-97 through 2000-01. Labor and food purchases were the principal expenses for the six states, sharing nearly equal proportions and changing only slightly. The 6 states had a small though increasing shortfall in total revenue compared with expenses over the 5-year period. To limit their expenses and maximize their revenues, local school food-authority officials reported buying food in bulk, hiring more part-time staff, expanding a la carte food sales and catering programs, and other strategies. (Author/WFA)
Descriptors: Ancillary School Services, Breakfast Programs, Educational Finance, Elementary Secondary Education, Expenditures, Federal Programs, Government Publications, Lunch Programs, Noninstructional Student Costs, Public Schools, School Funds
U.S. General Accounting Office, 441 G Street, N.W., Washington, DC 20548 (first copy, free; additional copies, $2 each). Tel: 202-512-6000; TDD: 202-512-2537; Fax: 202-512-6061; Web site: http://www.gao.gov. For full text: http://www.gao.gov/new.items/d03569.pdf.
Publication Type: Legal/Legislative/Regulatory Materials; Reports - Research
Education Level: N/A
Authoring Institution: General Accounting Office, Washington, DC.