The purpose of this memorandum is to provide guidance describing the Federal requirements State agencies and school food authorities must comply with in the National School Lunch Program and School Breakfast Program with respect to indirect costs. Includes rules for how districts bill school food programs for utilities, trash collection, and janitors, among other services, that are intended to eliminate variation from one district to the next and keep costs in check. The new guidelines provide examples of how charges could be calculated, what the difference is between indirect and direct costs, and what might be considered egregious charges. Page 21 of the document describes regulations about building a small kitchen; and page 92 details Idle facilities and idle capacity and page 98 discusses rental costs of buildings and equipment.
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