EXHIBIT  V - A


                        RAW FOOD COST ADJUSTMENT


                                    July     August   September

Unit I

Add:  Items to be accrued

Deduct:  Ending inventory         ______     ______     ______

Adjustment to year-to-date
appropriation ledger Raw Food
Cost                              ______     ______     ______

Unit II

(Same Format)

Unit III

(Same Format)




NOTE:  Items to be accrued are all food items received but
not recorded in the appropriation ledger.