This manual contains information about the selection and implementation of a meal counting and claiming system for the National School Lunch Program (NSLP) and the School Breakfast Program (BSP). Federal reimbursement is provided for each meal that meets program requirements and is served to an eligible student. Part 1 explains the six elements of an acceptable meal-counting and claiming system: eligibility documentation, collection procedures, point-of-service meal counts, reports, claim for reimbursement, and internal controls. Part 2 describes examples of counting and claiming systems, including procedure variations for each. These include roster, coded ticket/token, automated ticket tabs, bar-coded and magnetic strip cards, coded identification cards, and verbal identifier systems. The manual describes each system and its coding alternatives, point-of-service accountability procedures, payment alternatives, advantages and disadvantages, and necessary equipment. Exercises and further information on specific areas of the meal-count system are offered in the third part. Part 4 provides a glossary of terms and sample forms. (Contains 9 references.) (LMI)