Financial Performance of Child Nutrition Programs in Kansas Rural School Districts
Kuei-I Lee and Rebecca Gould
Dept. of Hotel, Restaurant, Institution Management and Dietetics, Kansas State Univ.
This study evaluated the financial status of child nutrition programs in Kansas rural schools districts using standard tools provided by the National Food Service Management Institute. School Nutrition Programs Annual Financial Status Summary, Districts Headcount Enrollment, Meal Served and Average Daily Participation for each fiscal year from 2001 through 2005 were provided by the Kansas School Finance office. Rural districts were defined using the U.S. Department of Education guidelines. The NFSMI Financial Management Information tools were then used to calculate percentage of revenue and expenditures, operating ratios and participation rate by rural and non-rural categories and for the five-year period. Descriptive statistics and independent t-test were used in this study. In Kansas, 162 school districts are classified as rural. Free and reduced meals in rural schools ranged from 35 to 41 percent compared to 33 to 39 percent for all Kansas School Districts over the five-year period. Lunch participation rates for rural school districts were higher than non-rural school districts (75 vs.57 percent); however there was a decline in lunches served in rural schools over the five-year period. Federal funding and food sales in these rural districts were principal sources of revenue. Food and labor costs were 38 and 36 percent of revenue, respectively. In 2003 and 2005, 88 out of 162 rural school districts did not require transfer monies. Analysis needs to be conducted on a larger scale and in more states to understand the financial dilemma faced by rural schools.