The financial condition of the state's school district food service programs is mixed. Although most programs have positive fund balances, almost one half have experienced significant declines in these reserves in recent years and current levels may not be sufficient to cover unforeseen expenses or revenue shortfalls. In addition, fund balances often overstate the financial status of food service programs because most school districts do not charge the programs for all indirect and support costs, and many school districts use general funds to subsidize their food service programs.
Several factors affect meal prices including meal costs, federal reimbursement revenue, levels of student participation, federal commodities, and a la carte sales. Over the past five-year period, about two-thirds of school districts have raised meal prices to cover rising costs. On average, meal prices and meal costs increased by similar rates.
The current methodology used to allocate state general revenue funds to support school district food service programs does not provide incentives to promote fiscal efficiency. If the Legislature continues current funding levels, it could change the methodology to better meet Legislative objectives.

Providing a Free Breakfast to All Public School Students Would Be Costly for Most School Districts
Report 09-05 February 2009
No Changes Are Necessary to the State's Organization of School Nutrition Programs
Report 09-03 February 2009
Best Practices Could Help School Districts Reduce Their Food Service Program Costs
Report 09-02 February 2009
State Food Safety Programs Should Improve Performance and Financial Self-Sufficiency
Report 08-67 December 2008

Copies of this report in print or alternate accessible format may be obtained by email OPPAGA@oppaga.fl.gov, telephone (850) 488-0021, or mail 111 W. Madison St., Room 312 Tallahassee, FL 32399-1475.