The Special Milk Program is designed to encourage fluid milk consumption by selling milk to students at the lowest possible price and serving milk free to students determined to be eligible. This program is not available to schools participating in the National School Breakfast or Lunch Programs. The Special Milk Program is restricted to children who do not have available any other Child Nutrition Programs. The subsidy for milk is determined annually and is a set reimbursement rate. The school district must cover the cost not covered by the reimbursement. This may include the cost of labor to handle the milk storage, equipment depreciation, paper supplies, and other overhead. School districts interested in this program may call the Office of Child Nutrition for the current regulations and funding rates.