financial management information system - National Food Service ...

S ECTION 4FINANCIAL A NALYSIS AND P ROGRAM E VALUATIONIn addition to determining the average daily participation numbers, it is helpful to know the ratio of students eating aschool meal to the total number of students enrolled in the school. This ratio can be expressed as the percent of studentsenrolled in the school or school district who eat in a given period of time. The formulas for calculating the rate of averagedaily participation (ADP) for lunch and breakfast are as follows:Breakfast Participation Rate = Breakfast ADPEnrollmentLunch Participation Rate = Lunch ADPEnrollmentExample: For the reporting period of October, a school district had an enrollment of 7,710 on any given day. It calculatedthat an average of 1754 students ate breakfast on a daily basis, and an average of 4959 students ate the reimbursablelunch.The average participation rate for breakfast among enrolled students during October was -1754 = .2274 or 23%7710The average participation rate for lunch among enrolled students during October was -4959 = .6432 or 64%7710N ATIONAL F OOD S ERVICE M ANAGEMENT I NSTITUTE 78