How is PAL figured?
In July the USDA sets the reimbursement allowance per meal served ($.1725 for the school year 04-05). This rate is multiplied by your ADP and 175 days (Ave. number of school days) for schools or 250 days for child care, or 365 for year rounds. For example a school with a ADP of 150, their total PAL would be: .1725 x 150 x 175 = $4,529.