
Cost Analysis and Reimbursement Guidelines for School Meals
Delve into the rules and regulations governing federal reimbursements for school meals, covering components required, reimbursement rates, indirect costs, and overall production expenses. Learn about meal composition criteria, reimbursement rates, tray costs, and additional expenses involved in producing school meals.
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Presentation Transcript
What makes a reimbursable lunch tray? RULES & REGULATIONS FOR FEDERAL REIMBURSEMENTS MEAT/MEAT ALTERNATIVE National School Lunch Program: 5 components required: meat/meat alternative, grain, fruit, vegetable, and liquid dairy School Breakfast Program: 4 components required: grain, fruit, milk, and one other item (protein) Both meals only qualify for a federal/ state reimbursement if students take 3 items including a fruit or vegetable Each component has a specific serving size required for it to be creditable It must follow the USDA meal patterns which dictate sodium, sugar, grains, colors of vegetables, and more LIQUID DAIRY VEGETABLES FRUIT WHOLE GRAINS
What is the reimbursement rate for each meal? Federal Reimbursement Rates* SY22 SY23** SY24 Breakfast $1.97 $2.26 ?? Lunch $3.66 $4.33 ?? *With State of Maine Free Meals For All this is federal and state reimbursement **Represents temporary increase for SY23
Cost of a Lunch Tray: What else is on the lunch tray? OTHER INDIRECT COSTS NON-FOOD SUPPLIES LABOR & BENEFITS EQUIPMENT FOOD
SCHOOL DISTRICT COST PER TRAY: $X.XX OTHER INDIRECT COSTS NON-FOOD SUPPLIES LABOR & BENEFITS EQUIPMENT FOOD
Summary: How much does it cost to produce school meals? RULES & REGULATIONS FOR FEDERAL REIMBURSEMENTS National School Lunch Program: 5 components required: meat/meat alternative, grain, fruit, vegetable, and liquid dairy School Breakfast Program: 4 components required: grain, fruit, milk, and one other item (protein) Both meals only qualify for a federal/ state reimbursement if students take 3 items including a fruit or vegetable Each component has a specific serving size required for it to be creditable It must follow the USDA meal patterns which dictate sodium, sugar, grains, colors of vegetables, and more MEAT/MEAT ALTERNATIVE LIQUID DAIRY FRUIT VEGETABLES WHOLE GRAINS Federal Reimbursement Rates* SY22 SY23** SY24 OTHER INDIRECT COSTS Are there more costs on a tray besides food? Breakfast $1.97 $2.26 ?? NON-FOOD SUPPLIES LABOR & BENEFITS Lunch $3.66 $4.33 ?? EQUIPMENT ** With State of Maine Free Meals For All this is federal and state reimbursement *Represents temporary increase for SY23 FOOD SCHOOL DISTRICT COST PER TRAY: $X.XX
The following slides are optional ideas of how to represent additional financial information to make your case for local funding support
Nutrition Department Costs Average breakdown of costs from School Nutrition Association
Nutrition Department Revenue Average breakdown of revenue from USDA Meal Cost Study (2014-2015)
How to Make Your Own Pie Chart Suggestion: Make your own pie chart specific to your district to show your costs/ revenue sources to supplement or replace the two pie charts showing national averages Steps: - - - - Go to the drop down menu: Click Insert Select Charts Select Pie When the pie chart appears, click on the link icon in the upper right hand and open source A spreadsheet will open where you can edit the titles and numbers When complete, return to the pie chart in the slideshow and click update - -
School Nutrition Department Costs Food Commodities Local Labor & Benefits Salary Benefits Direct Costs (supplies, equipment) Item 1 Item 2 Indirect Costs (overhead)