This allowance is designed to pay for that portion of “necessary costs of the state mandated portion of the school lunch programs provided by those districts.”[348] This state mandate for school lunches is described above under “Lunch Programs,” under "State Categorical Grants." The state aid financial status report shows that the Grand Rapids district received $33,913.84 for the state’s mandated school lunch costs in December 2006, with the district receiving an estimated $373,089.51 for this cost in fiscal 2007.