CHAPTER 7


Finance

A DEQUATE and stable income is essential to a sound pro-
 gram. Sufficient income alone does not, however, insure
food services best suited to the nutritional needs of boys and
girls. Nevertheless, the level of expenditure over a long period
of time influences greatly the quality of service rendered.
Under present practices, income and expenditures vary con-
siderably from year to year. This does not tend to stabilize the
program or to encourage growth consistent with need.
 A first step in financing the program is to determine the
needs of the program that influence costs and to translate
them into costs. Funds are needed for: administration and
supervision, equipment, and regularly recurring operating
costs which include food, labor, fuel and consumable or ex-
pendable non-food supplies.


 Responsibilities

 As far back as 1943, a Florida state school lunch advisory
 committee studied the financial needs of the program and
 made sound recommendations for financing it. The committee
 outlined responsibilities in the December, 1944, Florida School
 Bulletin, as follows:
 1. The program should be operated on a non-profit basis.
 2. The county board should provide space, equipment,
 utilities, administration and supervision, without any
 cost to the pupils.
 3. The pupil should pay the cost of food and may pay for
 labor and miscellaneous non-food materials and sup-
 plies.