Special Assistance Provision 2 is an alternative to standard methods of counting and claiming meals for reimbursement used in the National School Lunch Program (NSLP) and the School Breakfast Program. (SBP) In the first year or Base Year of Provision 2, applications are distributed to all enrolled students and collected by the Child Nutrition Programs department in the school food authority (SFA). All students are fed lunch and breakfast at no charge. An SFA establishes percentages for numbers of free, reduced‐price and paid students, by campus, by month, for lunch and for breakfast, in the first or Base Year of Provision 2. In subsequent years, only total meal counts are taken for reimbursable meals served. The Base Year percentages for free, reduced‐price and paid students for each campus, for each month,for lunch and breakfast are multiplied times the corresponding total monthly counts of reimbursable meals served, for each campus, for each month, for lunch and breakfast. This calculation will be the basis for reimbursement claims filed in years after the Base Year of Provision 2.