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72-568: (Redirected from Central Fund ) Central Fund or central fund may refer to: In government fund accounting , the main fund for tax and spending Central Fund (Ireland) Consolidated Fund , name in the UK and India A central bank fund Central Fund (Bangladesh) , a Ministry of Labour and Employment fund providing financial support to workers Central Fund of Israel , American non-profit association which funding Israeli settlement projects in

144-897: A cereal which is locally available, made in a way that conforms to prevailing local customs. Each child receives milk, and either soup or vegetables cooked as curry . Under the scheme of the Indian government, each primary level student must be provided with 100 grams of food grains each day, along with 20 grams of protein, 50 grams of leafy vegetables and 5 grams of oil and fat. For upper-primary and senior students, they must be provided with 150 grams of food grains, 30 grams of protein, 75 grams of leafy vegetables and 7.5 grams of oil and fat. In accordance with nutritional guidelines, primary level students are given 450 grams of calories and 12 grams of proteins each day and senior and upper-primary level students are given 700 grams of calories and 20 grams of proteins each day. The rice and other graines served during

216-623: A mutual fund or hedge fund . Investment accounting, however, is a different system, unrelated to government and nonprofit fund accounting. Nonprofit organizations and government agencies have special requirements to show, in financial statements and reports, how money is spent, rather than how much profit was earned. Unlike profit oriented businesses, which use a single set of self-balancing accounts (or general ledger ), nonprofits can have more than one general ledger (or fund), depending on their financial reporting requirements. An accountant for such an entity must be able to produce reports detailing

288-670: A baked food item made with dates. In April 2012, the State of Osun in Nigeria started a statewide school meals programme for all public elementary school pupils. It is called the O'Meals programme (an acronym for the Osun Elementary School Feeding and Health Programme). As of July 2014, it was providing lunch to over 252,000 children in 100% of Osun's elementary schools. In addition to staples such as rice, beans, and yams served with stews, soups, and vegetables,

360-582: A cafeteria. To make lunches affordable for students, municipalities pay for the labor costs, while parents, who are billed monthly, pay for the ingredients. These typically cost about 250 to 300 yen (about US$ 3) per meal per student. There are reduced-price and free options for poorer families. The daily lunches are designed by nutritionists to provide a balanced yet tasty meal for schoolchildren, working especially to appeal to picky or unhealthy eaters. According to Chico Harlan: Though Japan's central government sets basic nutritional guidelines, regulation

432-441: A canteen where they purchase food and drinks from vendors. School canteens usually offer Malay , Chinese , and Indian foods, with varieties of rice, noodles, and breads. The average Malaysian school canteen offers varieties of Nasi Lemak , Nasi Goreng , Chicken Rice , Popiah , and Laksa . School canteens sell food and drinks at reduced prices. Underprivileged students can apply for the free-food program – which, depending on

504-411: A debit to fund balance and a credit to appropriations . In subsidiary ledgers, the appropriation would be divided into smaller amounts authorized for various departments and programs, such as: The complexity of an appropriation depends upon the city council's preferences; real-world appropriations can list hundreds of line item amounts. An appropriation is the legal authority for spending given by

576-540: A degree of assistance with costs. Lower-cost meals are available to students in such countries as France , Italy , Hong Kong , Japan , Portugal , and the United States . In some programs, meals are made available for purchase in school cafeterias/canteens at full price. For example, in the United States, students who do not qualify for reduced price lunches can still purchase food at the full price. In

648-613: A dessert; and a dish (such as daikon ) that changed daily. Other dishes included inexpensive protein such as stewed bean dishes, fried white fish , and, until the 1970s, whale meat . Provisions of rice were introduced in 1976, following a surplus of government-distributed Japanese rice, and became increasingly frequent during the 1980s. Hamburg steak , stew and Japanese curry became staples as well. As of 2004, 99% of elementary school students and 82% of junior high school students in Japan ate kyūshoku (school lunch). The food

720-550: A free school meal program in the United States found that providing free meals to elementary and middle school children in areas characterized by high food insecurity led to better school discipline among the students. As of 2022 in England, 20.8% of the 8.9 million pupils attending schools in 2020–21 are known to be eligible for free school meals. Free school meals available for all students are also called Universal school meals. Sweden , Finland , Estonia and India are among

792-413: A later date under the current appropriation. Some jurisdictions, however, require the amounts to be included in the following period's budget.) Instead of re-applying the unspent balance from the general fund to the same programs, the city council may choose to spend the money on other programs. Alternatively, they may use the balance to cut taxes or pay off a long-term debt. With a large surplus, reducing

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864-404: A later period, while expenses may be paid during an earlier or later period. ( Cash basis accounting, used by some small businesses, recognizes revenue when received and expenses when paid.) Governmental funds, which are not concerned about profitability, usually rely on a modified accrual basis. This involves recognizing revenue when it becomes both available and measurable, rather than when it

936-424: A major update in 2016 that changed reporting net assets from three primary categories to two categories, restricted and unrestricted funds and how these are represented on financial statements. Nonprofit and governments use the same four standard financial statements as profit-making organizations: In the United States there may also be a separate Statement of functional expenses which distributes each expense of

1008-508: A national school food program. A 2021 study of school meal programs across Canada estimated that these programs are found in about 35% of JK–12 schools, with a minimum of 1,018,323 or 21% of students in the country receiving free breakfasts, lunches, and/or snacks. There is considerable diversity in the design of these programs across Canada's provinces and territories. Though non-profit entities implement these programs, governments contributed over Can$ 93 million in 2018/19. School lunches at

1080-422: A number of different reasons. Examples include legal requirements, where the moneys can only be lawfully used for a specific purpose, or a restriction imposed by the donor or provider. These donor/provider restrictions are usually communicated in writing and may be found in the terms of an agreement, government grant, will or gift. When using the fund accounting method, an organization is able to therefore separate

1152-793: A political compromise. To avoid further conflict between the senate and the administration, the USDA has tolerated exemptions pertaining to the whole grain standard and allowed schools to do what they find necessary to finding a more fitting solution. Vending machines in schools are also a major source of food for students. Under pressure from parents and anti-obesity advocates, many school districts moved to ban sodas , junk foods, and candy from vending machines and cafeterias. Various laws have also been passed to limit foods sold in school vending machines. With increasing concern over traditional vending machines in schools, healthier vending options have gained popularity and are steadily being adopted by schools around

1224-620: A reduced (government-subsidized) price, to the children of low-income families. Those who do not qualify for free or reduced price are charged a nominal fee. School lunches must meet over the course of one week the applicable recommendations of the Dietary Guidelines for Americans , which were criticized for high sugar limits. These guidelines state that no more than 30 percent of an individual's calories should come from fat, and less than 10 percent from saturated fat . Regulations also state that school lunches must provide one-third of

1296-464: A region that is deemed food insecure or lower income), school-based (targeting schools with a population of generally poor students), or based on individual characteristics (targeting students based on their household income, ethnic status, or other individual traits). Across different settings and school meal programs, many different approaches are used when targeting school meals. Reduced price meals are also available in some countries to those who need

1368-518: A single General Fund, however many larger organizations use several to help them account for the unrestricted resources. Unrestricted funds may include: Restricted funds may include: Like profit-making organizations, nonprofits and governments will produce Consolidated Financial Statements . These are generated in line with the reporting requirements in the country they are based or if they are large enough they may produce them under International Financial Reporting Standards (IFRS), an example of this

1440-517: A staple food, usually rice . In impoverished rural areas, students' access to nutritious food is limited. The government has funded "nutritious lunch" schemes in rural public schools to combat malnutrition . Government data from June 2017 indicated that 48% of schools were unable to fully meet recommended nutrition standards. School meals are provided for free at public schools in India. The roots of India's school meal program can be traced back to

1512-445: A trust fund generally exists for a longer period of time than an agency fund. State and local governments have two other groups of self-balancing accounts which are not considered funds: general fixed assets and general long-term debts . These assets and liabilities belong to the government entity as a whole, rather than any specific fund. Although general fixed assets would be part of government-wide financial statements (reporting

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1584-677: A variety of foods as well as beverages. To cater to the many races, religions, and cultures in Singapore, canteens often offer a range of cuisines, like Chinese, Indian, Malay, and Western foods. To encourage healthier eating habits among children, the Health Promotion Board of Singapore launched the Healthy Eating in Schools Programme, which gives an award to schools which serve healthy meals. To receive

1656-565: Is a federal nutrition assistance program operating in over 101,000 public schools, non-profit private schools, and residential care institutions. It is regulated and administered at the federal level by the Food and Nutrition Service of the United States Department of Agriculture (USDA). The program provides "nutritionally balanced meals" at low or no cost to more than 31 million children each school day. Since its inception,

1728-423: Is different from Wikidata All article disambiguation pages All disambiguation pages Fund accounting The label fund accounting has also been applied to investment accounting, portfolio accounting or securities accounting – all synonyms describing the process of accounting for a portfolio of investments such as securities , commodities and/or real estate held in an investment fund such as

1800-425: Is earned. Expenditures , a term preferred over expenses for modified accrual accounting, are recognized when the related liability is incurred. Expenditures also include purchases of capital assets, and repayments of debt, which are not considered expenses in business accounting. Proprietary funds, used for business-like activities, usually operate on an accrual basis. Governmental accountants sometimes refer to

1872-475: Is grown locally, is almost never frozen, and (barring dietary restrictions) is the same for every student. Children in most districts cannot bring their own meals to school until they reach high school, nor do schools have vending machines; instead, children are taught to eat what they are served. In both elementary school and middle school , students put on white coats and caps and serve their classmates, who then all eat together in their classrooms instead of in

1944-873: Is surprisingly minimal. Not every meal has to meet precise caloric guidelines......Central government officials say they have ultimate authority to step in if schools are serving unhealthy food, but they can't think of any examples where that actually happened. ... And because this is food-obsessed Japan, those standard meals are restaurant-worthy; in fact, Adachi Ward publishes a full-color cookbook based on its best school meals. [However,] Japanese cuisine isn't automatically healthy; it includes crispy chicken, rich bowls of salty ramen with pork belly and battered and deep-fried tempura . But, like most cuisines, it can be healthy. ... You don't see dessert, other than fruit and yogurt. You occasionally see fried food, but in stark moderation. In most Malaysian schools, regardless of whether they are public or private schools, students eat in

2016-481: Is the UK based charity Oxfam . If the organization is small it may use a cash basis accounting, but larger ones generally use accrual basis accounting for their funds. Nonprofit organizations in the United States have prepared their financial statements using Financial Accounting Standards Board (FASB) guidance since 1993. The financial reporting standards are primarily contained in FAS117 and FIN43 . FASB issued

2088-492: The net income/(loss) reported on an income statement by a business, or the surplus/(deficit) reported by state and local governments. The following is a simplified example of the fiscal cycle for the general fund of the City of Tuscany, a fictitious city government. The fiscal cycle begins with the approval of a budget by the mayor and city council of the City of Tuscany. For Fiscal Year 2009, which began on July 1, 2008,

2160-882: The Form 990 that is an annual informational return required by the Internal Revenue Service for nonprofit organizations. The United Kingdom government has the following funds: The United Kingdom government produces the financial statements called the Whole of Government Accounts . They are produced using the annual basis and generated under the International Financial Reporting Standards like any other large organisation. State and local governments use three broad categories of funds: governmental funds, proprietary funds and fiduciary funds. Governmental funds include

2232-584: The Recommended Dietary Allowances of protein, vitamin A , vitamin C , iron , calcium , and calories. Since the Healthy, Hunger-Free Kids Act of 2010 Michelle Obama has advocated for the importance of healthy school lunches. Schools were having difficulty enforcing nutrition values in fear of being wasteful because children are no longer eating their lunches. The amount of fruits and vegetables, whole grains and sodium levels were

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2304-670: The White Revolution . The reforms' long-term goal was to transform Iran into a global economic and industrial power. The White Revolution consisted of 19 elements that were introduced over a period of 15 years. In 1975, the Shah started a program for 'Free and Compulsory Education and a daily free meal' for all children from kindergarten to 14 years of age. It provided one-third of a pint of free milk to all children in Iran, as well as pistachios , fresh fruit, and biscuits. In Japan ,

2376-572: The cycle of poverty and hunger . They can address micronutrient deficiencies by serving diverse foods or including fortified foods. They also serve as an incentive to send children to school and continue their education, and they can be leveraged specifically to reduce barriers to schooling for girls. When school meals are targeted toward low-income or vulnerable children, they serve as a social safety net. Especially in developed countries , school meals are structured to encourage healthy eating habits. School meal programs can also be aimed at supporting

2448-471: The federal funds group and the trust funds group . The United States government uses accrual basis accounting for all of its funds. Its consolidated annual financial report uses two indicators to measure financial health: unified budget deficit and net operating (cost)/revenue . The unified budget deficit, a cash-basis measurement, is the equivalent of a checkbook balance. This indicator does not consider long-term consequences, but has historically been

2520-758: The manifesto of the All Progressives Congress (APC) advocated for the adoption of a nationwide free meal plan. Since he became president , Muhammadu Buhari has made the implementation of this policy one of his foremost priorities. A national School Meals programme is the subject of a budgetary proposal before the National Assembly . Also, the government of Kaduna State has implemented a school feeding programme. There are serveral non-profit organizations dedicated to student nutrition. In 2024, prime minister Justin Trudeau announced

2592-471: The 19th century by Elizabeth Burgwin and others. The first National School Meals Policy was published across the United Kingdom in 1941. The Policy set the first nutritional guidelines for school lunches, requiring balanced meals which include the appropriate levels of protein , fat , and calories . In the United States , there was a social inequality gap during the industrial era , and there

2664-491: The Mayor's Office estimated general fund revenues of $ 35 million from property taxes, state grants, parking fines and other sources. The estimate was recorded in the fund's general ledger with a debit to estimated revenues and a credit to fund balance . An appropriation was approved by the city council, authorizing the city to spend $ 34 million from the general fund. The appropriation was recorded in fund's general ledger with

2736-637: The Poor People's Institute which employed both adults and children to make uniforms for the German Army . They were fed and clothed for their work and the children were taught reading, writing and arithmetic. Years later, Thompson would feed 60,000 people a day from his soup kitchen in London . In the United Kingdom , significant changes have been made since school meals were introduced in

2808-857: The Program has expanded substantially. It now includes the School Breakfast Program , the Snack Program, a Child and Adult Care Food Program , and the Summer Food Service Program . At the State level, the National School Lunch Program is usually administered by state education agencies, which operate the program through agreements with school food authorities. School meal programs in the United States provide meals free of charge, or at

2880-674: The United Arab Emirates, all food in school cafeterias is available for purchase, though prices reflect only the cost of the food itself. School meals can be cooked in a kitchen (whether in each school or in a centralized kitchen, with the cooked food then delivered to individual schools). School meals can also be uncooked, serving cold sandwiches or packaged biscuits. For example, the National School Nutrition Program in Egypt serves only Ma'amoul ,

2952-581: The West Bank See also [ edit ] Fund (disambiguation) Topics referred to by the same term [REDACTED] This disambiguation page lists articles associated with the title Central fund . If an internal link led you here, you may wish to change the link to point directly to the intended article. Retrieved from " https://en.wikipedia.org/w/index.php?title=Central_fund&oldid=940897829 " Category : Disambiguation pages Hidden categories: Short description

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3024-468: The accrual basis as "full accrual" to distinguish it from modified accrual basis accounting. The accounting basis applied to fiduciary funds depends upon the needs of a specific fund. If the trust involves a business-like operation, accrual basis accounting would be appropriate to show the fund's profitability. Accrual basis is also appropriate for trust funds using interest and dividends from invested principle amounts to pay for supported programs, because

3096-498: The assessment was available and measurable within the current period. The city spent a total of $ 30 million on its employee payroll, including various taxes, benefits and employee withholding. A portion of the payroll taxes will be paid in the next fiscal period, but modified accrual accounting requires the expenditure to be recorded during the period the liability was incurred. The Public Works Department spent $ 1 million on supplies and services for maintaining city streets. At

3168-507: The city council to the various agencies of the city government. In the example above, the city can spend as much as $ 34 million, but smaller appropriation limits have also been established for individual programs and departments. During Fiscal Year 2009, the city assessed property owners a total of $ 37 million for property taxes. However, the Mayor's Office expects $ 1 million of this assessment to be difficult or impossible to collect. Revenues of $ 36 million were recognized, because this portion of

3240-503: The country." The permanent National School Lunch Program was created in 1946, with the National School Lunch Act . This legislation won rural support because it removed surplus food from the market and thus raised prices paid to farmers. Congress intended these meals to promote and protect child nutrition, while also supporting the consumption of American farm products. Today, the National School Lunch Program

3312-651: The domestic or local agricultural sector. The first school lunches were thought to be served in 1790 in Munich, Germany , by an American-born physicist, Benjamin Thompson , also known as Count Rumford. Thompson had spent his early days in New England , but as a royalist during the American Revolutionary War , he had become distrusted and left for England in 1784. In Munich, Thompson founded

3384-420: The end of the fiscal year, the actual revenues of $ 36 million were compared with the estimate of $ 35 million. The $ 1 million difference was recorded as a credit to the fund balance. The city spent $ 31 million of its $ 34 million appropriation. A credit of $ 3 million was applied to the fund balance for the unspent amount. When the current fiscal period ended, its appropriation expired. The balance remaining in

3456-452: The entity as a whole), they are not reported in governmental fund statements. Fixed assets and long-term liabilities assigned to a specific enterprise fund are referred to as fund fixed assets and fund long-term liabilities . The accrual basis of accounting used by most businesses requires revenue to be recognized when it is earned and expenses to be recognized when the related benefit is received. Revenues may actually be received during

3528-422: The expenditures and revenues for each of the organization's individual funds, and reports that summarize the organization's financial activities across all of its funds. Fund accounting distinguishes between two primary classes of fund.: those funds that have an unrestricted use, that can be spent for any purposes by the organization, and those that have a restricted use. The reason for the restriction can be for

3600-425: The federal government for a school lunch program , and an annuity to award teachers working on research projects. At periodic intervals, the school system needs to generate a report to the state about the special education program, a report to a federal agency about the school lunch program, and a report to another authority about the research program. Each of these programs has its own unique reporting requirements, so

3672-646: The few countries which provide universal school meals to all pupils in compulsory education , regardless of their ability to pay. In India , where all Government School students are provided with free lunches through the Midday Meal Scheme , staple foods are provided along with free education. Several states in the US offer universal school meals. School meals can also be targeted, often toward students who are poor or otherwise vulnerable. Such targeting can be geographic (providing school meals in all schools with

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3744-443: The financial resources between those immediately available for ongoing operations and those intended for a donor specified reason. This also provides an audit trail that all moneys have been spent for their intended purpose and thereby released from the restriction. An example may be a local school system in the United States. It receives a grant from its state government to support a new special education initiative, another grant from

3816-472: The focus of budget reporting by the media. Except for the unified budget deficit, the federal government's financial statements rely on accrual basis accounting. Net operating (cost)/revenue, an accrual basis measurement, is calculated in the "Statements of Operations and Changes in Net Position" by comparing revenues with costs. The federal government's net operating (cost)/revenue is comparable with

3888-442: The following. Proprietary funds include the following. Fiduciary funds are used to account for assets held in trust by the government for the benefit of individuals or other entities. The employee pension fund, created by the State of Maryland to provide retirement benefits for its employees, is an example of a fiduciary fund. Financial statements may further distinguish fiduciary funds as either trust or agency funds;

3960-495: The general fund at that time is considered unexpended . City government agencies are not allowed to spend the unexpended balance, even if their expenditures during the now-ended fiscal period were less than their share of the expired appropriation. A new appropriation is necessary to authorize spending in the next fiscal period. (Liabilities incurred at the end of the fiscal period for goods and services ordered, but not yet received, are usually considered expended , allowing payment at

4032-414: The midday meal is fortified with nutrients such as iron, vitamin B 12 and folate. Children in private schools usually carry their own lunch boxes . Many schools also have canteens, and street food vendors can often be found in front of school campuses. In the 1960s, Shah Mohammad Reza Pahlavi had intended a non-violent regeneration of Iranian society through economic and social reforms called

4104-456: The nation. Marketing for such "healthy vending machines" states that they allow students to perform better in school while also attaining better health. A typical school lunch in the People's Republic of China includes staple food , meat diet , vegetable dish , and each school has different kind of dishes. Students can choose between two and three dishes according to their preferences, with

4176-570: The national level began as a temporary New Deal project in 1933. By 1935 it was run by the WPA in 1935–1942, as a way to employ the unemployed, feed hungry children, and reduce crop surpluses. It was ended in World War II when the WPA closed. In 1937 the WPA reported, "In the past year and a half 80,000,000 hot well-balanced meals have been served at the rate of 500,000 daily in 10,000 schools throughout

4248-409: The organization into amounts related to the organization's various functions. These functions are segregated into two broad categories: program services and supporting services. Program services are the mission-related activities performed by the organization. Non-program supporting services include the costs of fund-raising events, management and general administration. This is a required section of

4320-730: The pre-independence era, when a mid day meal programme was introduced in 1925 in Madras Corporation by the British administration. This was one of the oldest free food programmes for schoolchildren. In 1975, the Indian government created the Integrated Child Development Services (ICDS) programme. Under the Midday Meal Scheme , government high schools and partially aided schools, along with Anganwadis , provide midday meals to students. As of 2022,

4392-488: The profitability of those investments would be important. State and local governments report the results of their annual operations in a annual comprehensive financial report (ACFR), the equivalent of a business's financial statements. An ACFR includes a single set of government-wide statements, for the government entity as a whole, and individual fund statements. The Governmental Accounting Standards Board establishes standards for ACFR preparation. Governments do not use

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4464-403: The program has economically empowered over 3,000 previously unemployed women by hiring them as food vendors[.] All food items are sourced locally from farmers and others on the supply chain, enhancing employment within the state. Addressing child malnutrition has raised students' academic performance, and has increased school enrollment by 24% compared to figures from before April 2012. In 2015,

4536-659: The programme provides daily fruits. Its estimated cost is N 50 (US$ 0.31) per child per day. According to a report on O'Meals' benefits: Within four weeks of the O'Meals launch, school enrollment increase[d] by approximately 25%. According to the Nigerian National Bureau of Statistics July 2013 edition, Osun has the highest primary school enrollment rates in Nigeria – a feat largely attributable to O'Meals. [Additionally,] O'Meals promotes and boosts income generation opportunities, particularly for women. To date,

4608-577: The school system needs a method to separately identify the related revenues and expenditures. This is done by establishing separate funds, each with its own chart of accounts . Nonprofit organization's finances are broken into two primary categories, unrestricted and restricted funds. The number of funds in each category can change over time and are determined by the restrictions and reporting requirements by donors, board, or fund providers. Unrestricted funds are, as their name suggests, unrestricted and therefore organizations do not necessarily need more than

4680-751: The school, is either sponsored by the school's parent–teacher association or by the Ministry of Education . Low-income students may also be eligible for the School Milk Program, which is funded by milk companies and non-governmental organizations . School meals in the Philippines appear to be relatively simplistic, consisting mainly of rice, meat, and gravy . School meals in most Singaporean primary and secondary schools, as well as junior colleges , are provided in each school's canteen (or tuckshop). The canteens consist of stalls which sell

4752-486: The tax burden will usually be the preferred choice. School lunch program A school meal (whether it is a breakfast, lunch, or evening meal) is a meal provided to students and sometimes teachers at a school , typically in the middle or beginning of the school day. Countries around the world offer various kinds of school meal programs , and altogether, these are among the world's largest social safety nets . An estimated 380 million school children around

4824-505: The terms profit and loss to describe the net results of their operations. The difference between revenues and expenditures during a year is either a surplus or a deficit . Since making a profit is not the purpose of a government, a significant surplus generally means a choice between tax cuts or spending increases. A significant deficit will result in spending cuts or borrowing. Ideally, surpluses and deficits should be small. Federal government accounting uses two broad groups of funds:

4896-510: The total cost of providing free meals to students in India is ₹ 22,000 crore (US$ 2.6 billion) of which 60% is paid by the federal government and 40% is paid by the states. By 1998, India had deployed the National Programme of Nutritional Support to Primary Education (NP-NSPE) scheme. During the 2013–2014 school year, the scheme covered 104 million children in 1.16 million schools. A single afternoon lunch usually contains

4968-761: The tradition of providing school lunches started in the early 20th century. After World War II , which brought near- famine conditions to the country, the Japanese government re-introduced school lunches in urban areas. School lunch was extended to all elementary schools in Japan in 1952. With the enactment of the School Lunch Law in 1954, school meals were extended to junior high schools as well. These early lunches initially included items such as bread, bread rolls, and skimmed milk powder (replaced in 1958 by milk bottles and cartons). Later, lunches were expanded to include flour donated by an American charity ;

5040-514: The world receive meals (or snacks or take-home rations) at their respective schools. The extent of school feeding coverage varies from country to country, and as of 2020, the aggregate coverage rate worldwide is estimated to be 27% (and 40% specifically for primary school-age children). The objectives and benefits of school meals vary. In developing countries , school meals provide food security at times of crisis and help children to become healthy and productive adults , thus helping to break

5112-606: Was not involved until the Great Depression (1920s), when farmers and labors were not doing well financially and the school lunch program was a solution that benefited everyone. In recent years, school districts have faced government or community pressure to change the foods served in schools. The addition of vegan school meal options and Meatless Mondays are examples of these changes. Free school meals can be universal school meals for all students or limited by income-based criteria, which can vary by country. A study of

5184-489: Was room for improvement in all realms of education. Philadelphia and Boston were the first two cities to institute school lunches in the U.S. Organizations such as Women's Education and the Starr Center Association began serving hot meals to students for a cost that was affordable for most. Soon after, teachers started to notice the benefits for students – both mentally and physically. The federal government

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