School district administrators can decide whether food service components are operating cost effectively. Explains ways to determine costs of energy, personnel, and supplies and equipment. Two tables provide cost-responsibility checklists for school food services and contracted operations. (MLF)

This handbook is designed to serve as a resource guide to New York school district officials who are involved in the application approval, hearing, and verification processes for the National School Lunch and School Breakfast Programs, and for those exercising the free milk option of the Special Milk Program. Detailed information and clarification…