The Simplified Summer Food Program (“Simplified Summer”) is a modified version of the Summer Food Service Program (SFSP). The modifications allow reimbursements at a fixed rate rather than limiting reimbursement to administrative and operating costs documented by the individual provider. Simplified Summer was based on the Lugar Pilot Project (“Pilot”) which was in place from FY 2001 to FY 2004. Simplified Summer began operating in FY 2005 and extends the summer food program benefits, first established in the Pilot, to additional States. Meals served are reimbursed at the allowable rates under SFSP without regard to actual or budgeted costs. Sponsoring organizations in Simplified Summer do not have to report costs in order to receive reimbursement, nor are they limited to using administrative funds strictly for administration. The Child Nutrition and WIC Reauthorization Act of 2004 required that the Food and Nutrition Service (FNS) evaluate the impact of Simplified Summer which now operates in 26 States and the Commonwealth of Puerto Rico.