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Another costly federal mandate—and what other kind of federal mandate is there?—has been slapped on the Rappahannock school system. Superintendent William Bloomer reported at the August 8 School Board meeting that he needed authorization to hire a cafeteria coordinator in order to implement the new cost base accounting system required by the Department of Agriculture.

Dr. Bloomer told the Board members that the Department of Agriculture had ordered all states to institute cost base accounting so the Department will have some measure of comparison between the c«.>st of lunch programs throughout the country. The new system will require 25 to 30 reports filled out per month and these reports will determine the amount of reimbursement that the county receives for school lunches, according to Bloomer. The reports, he said, will cover everything from "pre-costing menus" to the “allocation of percentages to the various parts of the program."

The new system will be much more complicated than Virginia's old "operation only" accounting system. Bloomer continued. "The present cafeteria cooks don't have the necessary expertise to fill out the required forms," he said, noting that the managers had picked up the rudiments of the new accounting system at special classes in Blacksburg. In addition to costing out and planning meals, the coordinator will have to set up a depreciation schedule for all cafeteria equipment at both schitols. Bloomer added. “Will this improve participation (in the lunch program) at the high school?" asked Board member Walter Masterson. "Will it improve the palatability of the food?" As part of the new accounting system, Bloomer answered, the coordinator will be trying to develop menus that will encourage more participation, as well as reduce operation costs. He suggested that the coordinator, who’s salary will be paid out of cafeteria fiinds, be hired for a minimum of three days a week at the beginning. The job, he noted,

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