Every public school child in America deserves a healthful and delicious lunch that is prepared with fresh ingredients. Cash-strapped parents should be able to r

Every public school child in America deserves a healthful and delicious lunch that is prepared with fresh ingredients. Cash-strapped parents should be able to rely on the government to contribute to their children’s physical well-being, not to the continued spread of youth obesity, Type 2 diabetes and other diet-related problems. Let’s prove that there is such a thing as a good, free lunch. Politely disagree. The article also states that the government is subsidizing school lunches to the tune of something like $2.57 for free lunches, $2.17 for reduced-price lunches, and $0.24 for paid lunches. It then states that most of this subsidization isn't even going into the school lunch program, instead it's going to "heat the cafeteria" or for "custodial services." Utilities aren't free; nor are janitorial services. At first glance, it seems to be an accounting problem: incorrect cost assignments wrapped up with a budgeting problem. One of the things we learn in managerial accounting is that variances (diffs. between "budget" and "actual") is that they are opportunities for improvements. Accounting for "free lunches" isn't free!