executive summary
DESCRIPTION
AkshayaptraTRANSCRIPT
EXECUTIVE SUMMARY
Role of Ngo is committed to social justice, sustainable development and human rights. The
right to communicate freely is a basic human right and a necessity for sustainable
development. Access to information is essential to informed decision-making at all levels.
For bridging the data gap and improving information availability we are committed to
develop and establish an ideal medium for the Participation and exchange of a trusted and
accurate source of quality information.
A non-governmental organization (NGO) is a legally constituted organization created
by natural or legal persons that operates independently from any form of government. NGOs
are difficult to define and classify, and the term 'NGO' is not used consistently. As a result,
there are many different classifications in use. The most common use a framework that
includes orientation and level of operation. An NGO's orientation refers to the type of
activities it takes on. These activities might include human rights, environmental, or
development work. An NGO's level of operation indicates the scale at which an organization
works, such as local, international or national. Ngos are efficient in improving the standard of
living of the society through these ways
To promote Information collaborations and Constructive communication between
NGOs, to develop effective partnership with each other.
Electronic Networking to strengthen community organizations by boosting its
knowledge base and its ability to share information and experiences with strategic
allies and other partners in relevant field.
Committed to the dissemination of information and promotion of sustainable
development initiatives, in response to the needs of underrepresented and
marginalized sectors of society.
Industry Overview
Non-governmental organization (NGO) is a legally constituted organisation created by
private persons or organisations with no participation or representation of any government. In
the cases in which Ngo’s are funded totally or partially by government, the NGO maintains
its non-governmental status in so far as it excludes representatives from membership in the
organisation.
NGO is an agency devoted to managing resources and implementing projects with the
goal of addressing social problems. NGO are of great importance and value for the modern
1ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
society and hence comes the need of having a marketing strategy for the NGO reach the
masses and make the common man aware of the work it does.
NGO’s fulfil a number of functions in areas which tend to be neglected by the private and
public sectors. Due to the declining public sector/ governmental provision of services in
many countries, Ngo’s have played an increasingly influential role in a variety of activities
which impact upon the lives of many people.
Ngo role in problem-solving , human rights, poverty, environment, peace-building etc.
However this is true only in case of some Ngo’s while most of them are finding great
challenge to collect funds, in building credibility, getting more people involved and in
general to carry out its social activities.
The number of internationally operating NGO is estimated at 40,000 National members are
even higher: Russia has 2, 77,000 Ngos, in India Ngo are estimated to be in between 1
million and 2 million NGO’s.
What is an NGO....?
A group of likeminded people, either at the local , national or international level, with a
definite objective and vision and willingness to do service for an area, without expecting
from their service.
World Bank defines
Ngo as “A non-profit, voluntary, service-oriented or development-oriented organization,
either for the benefit of its members (a grassroots organization) or of the other members of
the population(an agency)”.
A non-governmental organisation (NGO) is any non-profit, voluntary citizens group
which is organised on a local, national or international level. Task-oriented and driven by
people with a common interest, NGOs perform a variety of service and humanitarian
functions , bring citizen concerns to governments, advocate and monitor policies and
encourage political participation through provision of information.
Some Ngo’s are organised around specific issues, such as human rights, environment or
health. They provide analysis and expertise, serve as early warning mechanisms and help
monitor and implement international agreements.
2ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
HISTORY
International non-governmental organisations have a history dating back to at least 1839.
Rotary international was founded in 1904. It has been estimated that by 1914 there were
1083 Ngos. International Ngos were important in the antislavery movement and movement
for women’s suffrage, and reached a peak at the time of the World Disarmament Conference.
However, the phrase “Non- governmental organisation” only came in to popular use with
establishment of United Nations Organisations in 1945 with provisions in article 71 of
chapter 10 of the united nations charter for a consultative role for organisations which are
neither governments nor member states see consultative status.
The definition of “International Ngo” (INGO) is first given in resolution 288(X) of
ESCOSOC on February 27, 1950: it is defined as “any international organisation that is not
founded by an international treaty”.
The vital role of Ngos and other “major groups” in sustainable development was recognized
in chapter 27 of Agenda 21, leading to intense arrangements for a consultative relationship
between the United Nations and non- governmental organizations.
Globalization during the 20th century gave rise to the importance of Ngos; many problems
could not be solved within a nation. International treaties and International organisations such
as the World Trade Organisation were perceived as being too centered on the interests of
capitalist enterprises. Some argued that in an attempt to counterbalance this trend, Ngos
Have developed to emphasize humanitarian issues, developmental aid and sustainable
development.
Type of Ngos
Apart from “Ngo”, often alternative terms are used as for example: independent sector,
volunteer sector, civil society, grass roots organisations, transactional social movement
organisations, private voluntary organisations, self help organisations and non state actors
(NSA’s).
Non-governmental organizations are heterogeneous group. A long list of acronyms has
developed around the term “ Ngo”. These include:
3ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
BINGO: is short form for business-oriented international NGO, or big international
NGO.
CSO: civil society organisation.
DINGO: Donor organised Ngo.
ENGO: Environmental Ngo, such as Global 2000
GONGO: government operated NGOs \, which may have been set up by governments
to look like NGOs in order to qualify for outside aid or promote the interests of the
government in question.
INGO: International Ngo, Education charter international is an international Ngo
QUANGOs: quasi- autonomous non-governmental organisations such as the
International Organisation for Standardization (ISO). ( The ISO is actually not purely
an Ngo, since its membership is by nation, and each nation is represented by what the
ISO council determines to be the most broadly representatives standardization body of
a nation. That body might itself be non-governmental organisations.
For example: the United States is represented in ISO by the American national
standards institute, which is independent of the federal government. However, other
countries can be represented by national governmental organisations: this is the trend
in Europe).
TANGO: technical assistance NGO
GSO: grassroots support organization.
MANGO: market advocacy NGO
There are also numerous classifications of Ngos the typology the World Bank uses them
divides them in to operational and advocacy.
The primary purpose of an operational Ngo is the design and implementation of
development related projects. One frequently used organisation is divided in to relief-
oriented or development-oriented organisations they can also be classified according o
whether they stress service delivery or participation or whether they are religious or
secular and whether they are more public or private-oriented. Operational Ngo can be
community based, national or international.
The primary purpose of an advocacy Ngo is to defend or promote a specific cause. As
opposed to operational project management, those organisations typically try to raise
awareness, acceptance and knowledge by lobbying, press work and activist events.
Ngos exist for a variety of reasons, usually to further the political or social goals of their
members or funders.
4ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Examples include improving the state of natural environment, encouraging the
observances of human rights, improving the welfare of the disadvantaged or representing
a corporate agenda.
However, there are huge number of such organisations and their goals cover a broad
range of political and philosophical positions. This can also easily be applied private
schools and athletic organisations.
Methods
Ngos vary in their methods, some act primarily as lobbyists, while others conduct
programs and activities primarily. For instance, an go such as Oxfam, concerned with
poverty alleviation, might provide needy people with the equipment and skills to find
food and clean drinking water.
Where as an Ngo like AKSHAYA PATRA, INDIA helps the hunger and poverty
issues, especially related to children, providing free nutritious meals in schools to
encourage education among the underprivileged.
Ngo like the FFDA helps through investigation and documentation of human rights
violations and provides legal assistance to victims of human right issues.
Others such as Afghanistan Infor activities implemented on the ground by other
organisations. Mation Management Services , provide specialized technical products
and services to support development activities implemented on the ground by other
organisations.
Registration of society company/Firm/NGO/creche& Non Government Organisation
Functions:
Registration of societies: Educational, cultural scientific & social welfare etc under
SR Act 1860.
Amendment in the memorandum, rules & regulation of the registered society.
Receiving various correspondences mainly list of governing body filed on annual
basis.
Registration: The documents required as under:-
1. Request letter to register a society under SR Act 1860.
2. Two sets of memorandum association including list of proposed governing body &
list of desired persons (founder members of the society).
3. Two sets of rules& regulations framed for functioning of the society.
4. Affidavits (on two rupee stamp paper from president/ secretary society regarding
the name/ title of the society.
5ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
5. Copy of residence proof of all desirous persons.
6. Proof of ownership of the registered office of the society and no objection
certificate ( on two rupees stamp paper).
Name of the society
As per the society registrations act 1860 similar & resemblance of name with existing
registered society is not permitted.
The name of the society should also not attract the provisions of emblem act.
Certified Copy
For certified copy of MOA & RR for a registered application to this effect should contain the
name, Reg no, and must be signed by the general secretary or the president of the society.
Annual Report of the Society
As per the section 4 of the society registration act 1860, it is mandatory for the society to file
its annual report along with list of office bearers/ governing body members to the registrar of
society.
Amendment in the rules & regulation and memorandum of the society registered under the
act
The registered society can make amendment in its rules and regulation as well as in
memorandum of the society by submitting the application with the signature of the general
secretary or president. The amendment shall be approved by the registrar of society.
Procedure for Amendment
The governing body should send a proposal to all the members of the society in
writing or printed form in which the existing provisions proposed to be amended.
The society should give 10 days’ notice to the members for holding a special general
body meeting.
The notice to all the members as per latest membership register should be sent by
special messenger or by registered post.
The general body should pass the resolution by three fifth majorities of the members
of the society and should be recorded.
In the subsequent general body meeting, the resolution of the previous meeting should
be conveyed.
6ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Necessary certificates for an NGO
1. FCRA ( Foreign Contribution Regulation Act 1976)
The Ngos cannot take foreign contribution directly, for this purpose they should be registered
under the Foreign Contribution Regulation Act 1976, commonly known as the FCRA.
There can be two types of contribution from the foreign source, i.e. one time or expected
more than once and even regularly. For any one time contribution the NGOs can receive the
amount by seeking prior permission of the FCRA section of ministry of home affairs,
Government of India; whereas for multiple and regular contributions of the foreign source it
is advisable to seek permanent registration from the said ministry.
For this purpose an application is to be made by the NGO, which should be in working for at
least three years after its due registration, to the secretary to the government of India, ministry
of home affairs, 26 Mansingh road, New Delhi-110003 in the prescribed form Fc-8 along
with desired enclosures ( Certificate of Registration, Memorandum and rules or the trust deed
or any other proof of registration, audited financial statement and activity report of the least
three years, and if possible letter of the prospective donor.
The ministry sends the accepted application to the local intelligence people for verification of
the credentials and records of the organization. On their positive remarks, the FCRA section
of the ministry issues the certificate of registration to the applicant organization.
It is credential to receive foreign contribution only in one designated bank account.
Therefore, the applicant organization should open a fresh bank account with the intention to
operate it for such funds and mention it in the application. The said ministry will directly
inform the concerned bank to keep watch on the use of the foreign contribution and report
back to the ministry in case of any discrepancy.
The organisations registered under the FCRA have to maintain separate accounts incurred
under the FC head and submit a return in the prescribed format to the ministry along with the
audited statement of accounts of the previous year by 31 July every year.
The organisations registered under the FCRA, should inform to the ministry about any
change in name of the organization, its registered office and aims and objectives within 30
days of applicable change. Similarly, prior permission will be required from the said the
ministry for any change in the designated bank or replacement of more than half members of
the governing body at the time of its registered under the FCRA.
The management should be well aware of various provisions of the FCRA and should strictly
follow the same otherwise they may face a number of rigorous punishments under the act.
7ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
2. 12 A & 80 G of INCOME TAX ACT
Income of an organization is exempted if NGO has 12-A registration. All income shall not
be taxable after 12-A registration. This is one time registration. Application for registration
under section 12A and 80G can be applied just after registration of the NGO. Application for
registration under section 12A and 8OG can be applied to the Commissioner of Income-tax
(Exemption) having jurisdiction over the institution.
Procedure for getting registration under section 12A and 80G of Income Tax Act
Step-1: Dully filled-in application will be submitted to the exemption section of the income
Tax Department.
Step-2: NGO will receive notice for clarifications from Income Tax Department in 2-3
months after applying.
Step-3: Reply of notice will be submitted by the consultant along with all relevant desired
documents to the Income Tax Departments.
Step-4: Consultant will personally visit the Income Tax Departments to follow-up the case
on behalf of the applicant organization.
Step-5: Exemption Certificates will be issued.
Validity period of the registration under section 12A and 80G of Income Tax Act
12Aregistration: Lifetime validity
80G registration: 1 to 3 years validity
There are few conditions to be fulfilled under the section 80G:
The NGO should not have any income which are not exempted, such as business
income. lf, the NGO has business income then it should maintain separate books of
accounts and should not divert donations received for the purpose of such business.
The bylaws or objectives of the NGOs should not contain any provision for spending
the income or assets of the NGO for purposes other than charitable.
The NGO is not working for the benefit of particular religious community or caste.
The NGO maintains regular accounts of its receipts & expenditures.
8ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
The NGO is properly registered under the Societies Registration Act 1860 or under
any law corresponding to that act or is registered under section 25 of the Companies
Act 1956.
There is a limit on how much money can be exempted from the Income Tax.
If the amount of deduction to a charitable organisation or trust is more than 10% of
the Gross Total Income computed under the Act (as reduced by income on which
income-tax is not payable under any provision of this Act and by any amount in
respect of which the assessee is entitled to a deduction under any other provision of
this Chapter), then the amount in excess of 10% of Gross Total Income shall not
qualify for deduction under section 80G.
The persons or organization who donate under section 80G gets a deduction of 50%
from their taxable income. Here at times a confusion creeps in, that the tax advantage
under section 80G is 50%, but actually it is not so. 50% of the donation made is
allowed to be deducted from the taxable income and consequently tax is calculated.
The ultimate benefit will depend on the tax rates applicable to the assessee. Let us
take an illustration. Mr. X an individual and M/s. Y Pvt. Ltd., a Company both give
donation of Rs.1,00,000/- to a NGO called Adarsh. The total income for the year
2003-2004 of both Mr. X and Ms. Y Pvt. Ltd. is Rs. 2,00,000/-. Now assuming that
the rates are 30% for the individuals and 40% for the Companies without any
minimum exemption limit.
Documents required for registration u/s 12A AND 80G:
1. Dully filled in Form - 10A for registration u/s 12A registration.
2. Dully filled in Form - 10G for registration u/s 80G registration.
3. Registration Certificate and MOA /Trust Deed (two copies - self attested by NGO
head).
4. NOC from Landlord (where registered office is situated).
5. Copy of PAN card of NGO.
6. Electricity Bill / House tax Receipt /Water Bill (photocopy).
9ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
7. Evidence of welfare activities carried out & Progress Report since inception or last 3
years.
8. Books of Accounts, Balance Sheet & ITR (if any), since inception or last 3years.
9. List of donors along with their address and PAN.
10. List of governing body I board of trustees’ members with their contact details.
11. Original RC and MOA /Trust Deed for verification.
12. Authority letter in favour of NGO Factory.
13. Any other document I affidavit / undertaking I information asked by the Income Tax
department.
3. Section 35 Ac
The Central Government approves certain NGOs and notifies them as eligible for project or
schemes for the purposes of section 35AC. If an NGO succeeds in getting such an approval
for its projects then it stands a very good chance of mobilizing funds from the corporate and
the business sector. Business houses making contribution to such approved projects are
allowed the benefits of deducting such contribution as expenditure.
NATIONAL COMMITTEE
The Central Government has constituted a National Committee to identify projects and
schemes to be notified under section 35AC, such committee normally consists of eminent
persons. All NGOs are entitled to apply to the National Committee to get its projects or
schemes approved.
The application for approval by the National Committee should be made to the Secretary,
National Committee for Promotion of Social & Economic Welfare, Dept. of Revenue, Govt.
of India, North Block, New Delhi - 110001.
10ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
THE APPLICATION AND ITS ENCLOSURE
The application is to be made in 2 Sets, written either in Hindi or English.
Details such as name, address and status of applicant, the district/ ward circle where
assessed/PAN number.
Audited Balance Sheet, Profit& Loss Account or Income& Expenditure Account for
the latest year and two preceding years.
How is it constituted i.e. whether as a trust, society, etc supported by relevant
documents like trust deed, rules & regulation, memorandum of association etc. and
registration certificate, if any.
Name & Addresses of the persons managing the affairs of the association or
institution, including those who left the organisation but were managing the affairs of
the association or institution during the 3 years preceding the date of application.
If the association or institution is notified under section 10(23)(C) or is approved for
the purposes of section 80G, the particulars of such approval granted.
Brief particulars of the activities of the association or institution during 3 years
preceding the date of application or since inception if the association or institution is
less than 3 years old.
Such other information as the association or institution may like to place before the
National Committee.
ADDITIONAL INFORMATION REGARDING THE PROJECT/SCHEME TO BE
SUBMITTED
Title of project or scheme
Date of commencement
Duration and the likely date of completion
Estimated cost of the project
Category or class of persons who are likely to be benefited from the project or scheme
Affirmation that no benefit from the project or scheme other than remuneration or
honorarium, will accrue to persons managing the affairs of the NGO Such other
particulars as the applicant may place before the National Committee.
11ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
CERTIFICATE TO BE ISSUED TO THE DONOR
All approved NGOs are required to issue a certificate to the donor for all contributions &
receipts under section 35AC. The certificate is to be issued in Form 58A.
This certificate will enable the donor to claim exemption from its taxable income. Further, the
NGOs should also send an Annual Report to the National Committee indicating the progress
of the work relating to the project/scheme and the following information in respect of each
contributor:
Name of the contributors & their addresses.
PAN.
Amount of contributions.
The project/scheme for which the contribution is made.
Total amount of contribution received during the year.
Total cost of the project approved by the National Committee.
Such Annual Report should reach the National Committee by 30th June, following the
financial year in which the amount is received.
DEDUCTION OF CONTRIBUTION UNDER SECTION 80GGA
Section 35AC is available to assesses who have income from the head ‘business’ or
‘profession’. Therefore, for the assesses who do not have income from business or
profession, section 80GGA provides for deduction on donations made to eligible projects
under section 35AC. Section 80GGA, is a broader section and deductions are also available
for contributions made for scientific research under section 35CCA & 35CCB, which have
been withdrawn. 100 per cent deduction is available under section 80GGA, subject to the
available gross total income under section 80A. Therefore, unlike section 35AC, deduction
under section 80GGA cannot be carried forward in the form of losses to next year.
Under section 35AC, organisations having income from business or profession can get 100
per cent deduction. Charitable Organisations can get registered themselves u/s. 5AC by
applying to the National Committee under rule 11F to 11-O, if they are carrying on any
business.
12ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
1. The Central Government has specified various types of projects of national needs for
which Charitable Organisations can make donations.
2. Business houses making donations for the purpose of section 35AC, should be
careful that the donee organisation continues to enjoy approval u/s. 35AC. As the
approval under section 35(AC) is not permanent in nature.
3. To get approval u/s. 35AC two sets of application have to be made along with
specified enclosures to secretary of National Committee, New Delhi.
4. The National Committee may recommend or reject the project but when the approval
is recommended then it is for a period of maximum 3 years and it could be further
extended if the National Committee is satisfied with the performance during the
period.
5. A certificate has to be issued to the donor in Form 58A. This certificate will enable
the donor to claim exemptions.
6. The National Committee may withdraw the approval if the project is not carried out
in accordance with the approved conditions. To withdraw a project National
Committee should provide an opportunity of being heard to the aggrieved
organisation.
7. Section 35AC provides deduction from income from business and profession. Similar
deduction is also available u/s. 80GGA, for assesses having income from other heads.
Section 35 ( 1& 2)
The sums paid to the approved organization shall be utilized for research in social
sciences
The approved organization shall carry out research in social science or statistical
research through its faculty members or its enrolled students
The approved organization shall maintain separate books of accounts in respect of the
sums received by it for scientific research, reflect therein the amounts used for
carrying out research, get such books audited by an accountant as defined in the
explanation to sub-section (2) of section 288 of the said Act and furnish the report of
such audit duly signed and verified by such accountant to the Commissioner of
Income-tax or the Director of Income-tax having jurisdiction over the case, by the due
date of furnishing the return of income under sub-section (1) of section 139 of the said
Act.
13ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
COMPANY PROFILE
Table No: 1
Akshayapatra Foundation is a not-for-profit organization providing freshly cooked, hot and
nutritious cooked classroom lunches for nearly 1.3 million underprivileged children in India.
It is a Non-Governmental Organization in India. It runs the world’s largest NGO midday
meal program for underprivileged school children in India
HISTORY
The Foundation was started in 2000 feeding 1500 children in schools in Bangalore. Today it
has grown into a huge organization. The current Chairman, Madhu Pandit Das is an IIT
engineer turned social entrepreneur. The Sanskrit word Akshaya Patra means abundant,
inexhaustible bowl of food), and it has its origin in the Hindu epic Mahabharata.
14ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Akshaya Patra Foundation
Type Midday meal programme for
underprivileged school children in
Government and govt-aided schools
in 8 states in India
Founded 2000
Location India
Motto "Unlimited Food for education"
Website http://www.akshayapatra.org
In June 2000, Akshaya Patra started feeding 1500 children in 5 schools in Bangalore. At that
time there was no State run school meal program in Karnataka. Within just 10 years of its
inception, Akshayapatra today feeds nearly 1.3 million children in 8 states from 18 kitchens
all over India.
A public-private partnership project, Akshayapatra is a secular program that claims to
combine good management, innovative technology and smart engineering to deliver school
lunch at a fraction of the cost of similar programs in other parts of the world.
Mission & Objectives
In India, lack of food poses significant challenge to the education of the underprivileged
children. There are approximately 13.5 million underprivileged children who are out of
school and into child labour in order to earn a single meal in a day. Without proper education,
these children often grow into adulthood without the competitive edge of their educated
peers, and they are often trapped in the vicious cycle of poverty.
The surest way to break out of the cycle of poverty is through education. Education can
significantly improve the quality of life of a family for generations to come. When the basic
needs of a child, such as food are not met, education often becomes the last priority.
The main objective of Akshayapatra Mid-Day Meal Scheme is to help underprivileged
children by providing them with a healthy, balanced meal that they would otherwise have to
work for. The meal is an incentive for them to continue their education. It helps reduce the
dropout rate to an enormous extent and increases classroom attendance.
Other objectives include improve socialization among castes, address malnutrition and
empower women through employment.
Operations
With an average government subsidy of 50 percent, $23 can feed two children for a year. For
many of the children in India], this is their only complete meal for the day. This gives them an
incentive to come to school, stay in school and provides them with the necessary nutrients
they need to develop their cognitive abilities to focus on learning.
Akshayapatra caters to the children according to their taste and so the menu is decided
keeping the child's tastes and nutrition in mind.
15ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Akshayapatra kitchens in 18 locations are of two types: Centralized kitchens and
Decentralized kitchens.
Centralized kitchens
Centralized kitchens have the capacity to cook between 50 000 and 150 000 meals daily, thus
achieving economies of scale. Cooking takes place in mechanized, steam-heated cauldrons
custom built to reduce the cook-to-consume time.
Mechanization also helps Akshaya Patra maintain very high standards of hygiene where there
is much less human interference in the cooking process. Food is cooked in steam-heated
cauldrons and packed in stainless steel containers and transported to various schools in
custom-built vehicles.
The foundation has its largest kitchen located in Hubli-Dharwad, with a capacity to cook for
185,000 students in less than five hours. The organization sources its food stocks from local
markets, thereby reducing costs associated with transportation and food spoilage, while
supporting the local economy.
Decentralized kitchens
A decentralized kitchen model is one where all the cooking activities of a school take place in
an area close to the school itself. Decentralized kitchens are set up in remote areas of the
country where difficult terrain makes setting up of large infrastructures infeasible. In such
areas, Akshayapatra representatives identify self-help groups (in many cases women’s
groups), who will then carry out the cooking process. They are trained and educated to
prepare the meals in a healthy, hygienic manner and provided with all the raw materials and
infrastructure required for cooking.
16ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Kitchen locations
Askhaya Patra provides mid-day meals to school children in 18 locations across India:
Bangalore (Headquarters)
Hubli
Jaipur
Vrindavan
Baran
Nathdwara
Puri
Mangalore
Guwahati
Bellary
Mysore
Ahmedabad Gandhinagar
Nayagarah
Hyderabad
Visakhapatnam
Bhilai
Vadodara
Vasanthpura
Governance
The Akshaya Patra Foundation is a public, charitable, secular Trust, registered in Bangalore.
The Board of Trustees comprise missionaries of ISKCON Bangalore, corporate professionals,
and entrepreneurs.
Board of Trustees
Madhu Pandit Dasa, Chairman While pursuing M.Tech from the Indian Institute of
Technology (IIT), Mumbai, Madhu Pandit Dasa initiated The Akshaya Patra program in the
year 2000, developing a technology-driven operating model.
Chanchalapathi Dasa, Vice-chairman Chanchalapathi Dasa, is a post-graduate from the
premier institution, the Indian Institute of Science, Bangalore and provides strategic
directions to the Akshaya Patra program.
Chitranga Chaitanya Dasa, Program Director A food expert, CC Das brings with him
special skills in fund-raising and was instrumental in setting up the overseas offices of the
Foundation.
T.V.Mohandas Pai, Board member, Infosys Technologies An ace chartered accountant by
profession, Mohandas Pai has held key positions in Infosys since 1994. In addition to his
current responsibilities, Pai is working with governments and decision-makers across India to
improve the quality of education in the country.
17ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Abhay Jain,Head - Group corporate affairs, Manipal Education and Medical Group Abhay
Jain is one of the largest distributors for polymers in South India. He is on the Board of
Governors of the prestigious Indian Institute of Management, Bangalore (IIMB) and the
Maliviya National Institute of Technology, Jaipur. He has also served as the vice president in
the Birla Group of companies.
Ramdas Kamath,Vice-president (finance & admin), Infosys Technologies Ramdas Kamath
is involved in philanthropic activities and is particularly passionate about underprivileged
children's welfare.
V.Balakrishnan,CFO, Infosys Technologies Bringing with him several years of finance and
accounts expertise, Balakrishnan also serves on the boards of Infosys Technologies Australia
Pty Limited and Infosys Consulting, Inc, both wholly owned subsidiaries.
Raj Kondur,Chairman, Nirvana Business Solutions An alumnus of the Harvard Business
School, Raj Kondur has worked for several years in Morgan Stanley and AT Kearney in the
US and is known for his expertise in fund management.
PEOPLE
The foundation employs quality workforce and management to ensure smooth and perfect
operations. The following is how the organization ensures quality in its operations through its
governance
A highly qualified Board of Trustees comprising of successful people from various
walks of life.
An effective management which reports in to the Board of Trustees.
A talented and highly motivated team of professionals in departments of operations
and fund raising.
A dedicated team of selfless volunteers and missionaries.
An experienced and highly qualified advisory panel consisting of veterans from the
corporate world, bureaucrats, successful businessmen.
PROCESS
18ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
The good governance is evident from the way the governing body and management ensures
that there are no loopholes in the process
The process is well organised and managed in professional manner.
Ensuring best possible technology to ensure quality and reduce costs.
Stringent monitoring procedure throughout the preparation and distribution process.
Transparency and high degree of accountability by getting the program audited by one
of the best auditing firm in the world i.e. BS&R company.
Step by step plans and procedures to increase the operations and area of coverage.
TECHNOLOGY
The foundation has one of the best kitchen infrastructures in the world to ensure quality and
cost reduction. It has been implementing science and technology to the highest possible
extent to improve its operations.
The menu that is served to the children is indeed based on scientific research of
nutritional experts. It is prescribed the experts after rigorous research regarding the
best nutritional combination for a child’s over all development.
The highly sophisticated kitchens are one of its kind, which are capable of cooking up
to 2,50,000 meals at a time. This ensures high level of cost reduction as well as
maintains the quality and hygiene of the food. The centralized kitchens cook more
than a lakh meal in less than 5 hours with least human intervention and high quality.
The distribution is one of the best. The food is transferred to thousands of schools in a
systematic and well planned manner. The vehicles carrying the food are custom build
vehicles by advanced technology to retain the heat in the food. The distribution
system of Akshayapatra is indeed a science which has been a matter of study for
various premier management institutions.
The storage system involves advanced technologies as well. It ensures the tons of
food are kept safely and in a good storage facility so as to avoid damage. The correct
temperature has to be for the vegetables. There are cold storage facilities as well as
various other methods to maintain the dryness of the stock.
The organization maintains the accounts electronically and also maintains websites to
educate and inform the people about its mission. It has a strong IT team as well which
ensures that the foundation is always well connected to its well wishers.
19ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
It has technical staff and research and development departments which are working
hard and strive to plan, design, develop and implement new technologies and
programs to increase the efficiency of the operations further.
Achievements of Akshayapatra
Public partnership has been instrumental in ensuring the success of the program. With
the aid of these organizations, the Government has managed to scale the scheme to
massive proportions.
The scheme has impacted children in many ways. Attendance has increased,
classroom hunger has reduced, malnutrition decreased and socialization among
children of all castes improved.
An AC Nielsen Impact Study of the program showed an improvement in school
enrolment, dropout rates with a continuous increase in classroom performance. The
foundation aims to serve 5 million children daily by 2020.
Harvard Business School did a case study on Akshaya Patra in 2007 for its MBA
curriculum on Akshaya Patra's model for precise time management.
US Congressional Hunger Centre (CHC) has awarded an International Fellow to
Akshaya Patra Nearly 120 million children are so far covered under the scheme,
making this school lunch program the largest in the world.
Akshaya Patra has assisted the Government in successfully involving the entire
society to help the children of India. The foundation promotes community
participation through fundraising and volunteering.
The private out of 35 social organizations around the world.
World Economic Forum invited Akshaya Patra to share its experiences for THE
PROJECT HUNGER in Africa.
Vrindavan in the north Indian state of Uttar Pradesh is called the ‘City of Widows’.
This is where upper-caste Hindu widows, disowned by their families, come to live.
They are considered a bad omen so are forced to shave their heads, wear white clothes
and to sing hymns in temples to survive. Akshayapatra has a lunched program even
for them.
Mid- Day Meal Program
Chart No: 1 Mid day meal program
20ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
The Central Government issues guidelines which are taken into consideration by State
Governments when implementing the scheme. However, there are some states which have
issued guidelines that are different from Central Guidelines.
A National Steering-cum-Monitoring Committee is set up at the national level to monitor
the program, assess impact and provide policy advice to Central and State Governments.
Central assistance in the form of subsidies is released upon submission of the committee’s
Annual Work Plan by the Program Approval Board.
Steering-cum-Monitoring Committees are also set up at a state level to monitor the
program. A nodal department is authorized to take responsibility. Implementation cells are
organized by the nodal department and one officer is appointed at each district and block
level to oversee effective implementation of the program.
The Panchayats/ Urban Local Bodies are in charge of the scheme in states where primary
education is entrusted to them.
Flow of Funds
21ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
The Ministry of Human Resource Development is the nodal agency for sanctioning of funds
and supply of food grains (central assistance) to the states on behalf of the Government of
India.
Chart No: 2 Flow of Funds
Flow of Grains
Chart No: 3 Flow of grains
Financials
Akshayapatra, believe in absolute transparency in all our activities. In keeping with this
principle we comply with the International Financial Reporting Standards (IFRS) and, to
22ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
a large extent, with the Indian Accounting Standards issued by the Institute of Chartered
accountants of India. We also apply the latest principles of Fair value accounting and
recognize all in kind donations.
Our best practices have always resulted in keeping the operational expenditure to a fraction
of revenues earned. This has been the result of optimizing the administration and fundraising
cost.
Chart No: 4 Sources of Revenue
Sources of Revenue for last five years 2004-09
Table No: 2 Akshayapatra foundations mid day meal serving school locations in Karnataka
Location Number of schools Number of children
Bangalore 898 2,03,271
Mysore 32 8700
Mangalore 69 14,289
Hubli 790 1,81,456
Bellary 496 1,18,429
Foot Prints of Akshayapatra
Chart No: 5 Locations of Akshayapatra in India
23ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
SWOT ANALYSIS
STRENGTH
Fresh supplies.
Incoming materials, delivery and storage with regards.
Standard operating procedures (SOP’s).
Maintenance of records.
Code of conduct.
Technology to cook food fast.
Hygiene
WEAKNESS
Darker side of trust people who are misusing the public funds.
Less expansion in past 10 years.
24ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
OPPORTUNITIES
Not only for children, poor women also.
To reach more and more in urban areas.
Efficiency and improvement on time consumption for preparing.
THREATS
From other organizations like adhama chetana.
Awards & Recognitions
Marico innovation foundation award.
Akshayapatra has been accredited with ISO22000:2005
Akshayapatra has won two awards at The League of American Communications
Professionals LLC (LACP) 2010/11 Vision Awards.
The Akshayapatra Foundation has been declared the runner-up for the CSO
Partners ‘Outstanding Annual Reporting Award’ for the year 2010-11 in the large
organizations category.
The Akshayapatra Foundation has been awarded the Gold Shield Award for best
financial reporting by the Institute of Chartered Accountants of India (ICAI).
The Akshayapatra Foundation’s Annual Report for 2008-09 has received the
“Certificate of Merit” awarded by the South Asian Federation of Accountants
(SAFA) for the year 2009 in the category of Non Governmental Organizations
(NGOs).
INTRODUCTION
Through industry scanning and organizational scanning the problem identified from the unit
is the quality of the food supplied by the Akshayapatra foundation to schools which consists
of around 1,79,000 students who consume the food provided by Akshayapatra as mid day
meal. There is urgency of resolving this problem as per “The Hunger and Malnutrition
Survey” monitored over 100000 children in 112 districts across nine states in the country
from October 2010 to February 2011. The Hunger and Malnutrition Survey report was
released by Prime Minister Dr. Manmohan Singh on 10 January 2012. The survey stated that
25ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
forty-two percent of children in India younger than 5 are underweight and nearly 60 percent
are stunted.
India, with a population of 1.2 billion people, has the largest number of children in the world.
The survey conducted by a group of non-profits was the largest such study since 2004, when
the Indian government had surveyed child malnutrition. It was found that though India's
economy boomed, with growth over the last few years averaging about 8 percent, the
country's development indicators continue to be abysm.
Thus there is urgency to foresee this problem in order to see that children should get quality
and nutritious meal which will make them healthier.
And the current status of mid day meal in India
All the states provide cooked meal to all school children
In 2012 160 million children got cooked food every day.
And cost incurred per child per day
By providing the quality food to schools the benefits derived are:-
Promoting school participation: Midday meals have big effects on school participation, not
just in terms of getting more children enrolled in the registers but also in terms of regular
pupil attendance on a daily basis.
Preventing classroom hunger: Many children reach school on an empty stomach. Even
children who have a meal before they leave for school get hungry by afternoon and are not
able to concentrate, especially children from families who cannot give them a lunch box or
are staying a long distance away from the school. Midday meals can help to overcome this
problem by preventing "classroom hunger".
Facilitating the healthy growth of children: Midday meals can also act as a regular source
of "supplementary nutrition" for children, and facilitate their healthy growth. For instance,
midday meals rich in iron can help to prevent "anaemia", a widespread cause of weakness
and poor growth among children.
Intrinsic educational value: A well-organized midday meal can be used as an opportunity to
impart various good habits to children (such as washing one's hands before and after eating),
and to educate them about the importance of clean water, good hygiene and related matters.
Fostering social equality: Midday meals can help to spread egalitarian values, as children
from various social backgrounds learn to sit together and share a common meal. In
26ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
particular, midday meals can help to break the barriers of caste and class among school
children. Appointing cooks from Dalit communities is another way of teaching children to
overcome caste prejudices.
Enhancing gender equity: The gender gap in school participation tends to narrow after
midday meals are introduced, as midday meals erode the barriers that prevent girls from
going to school. Midday meals also provide a useful source of employment for women, and
help to liberate working women from the burden of having to feed children at home during
the day. In these and other ways, women and girl children have a special stake in midday
meals.
Intended purpose of research
The purpose of research is to identify various variables affecting the quality of food in mid
day meals and the connection between these affecting variables.
In this case the variables affecting the quality of food are controllable variables and
uncontrollable variables under controllable variables we have factors like style of cooking
food, Hygiene of food, Supplying food uncontrollable variables we have temperature, quality,
taste, odor.
The desired outcomes from this study are
To provide quality food to the school children
To provide nutritious food to school children
To know the bottle necks and loop holes in supplying quality food and resolving
them.
PROBLEM IDENTIFICATION
Stages of evolution of problem
Tamil Nadu was the first Indian state to provide universal midday meals in primary schools.
Pioneer schemes were introduced as early as 1923 in Madras city. Large-scale provision of
midday meals began in the 1960s under the Chief Minister ship of K. Kamaraj. In 1982,
Chief Minister M.G. Ramachandran ("MGR") extended midday meals to all primary schools.
It is said that the idea of midday meals occurred to Kamaraj after an encounter with a small
boy who was looking after his cows and goats. When the Chief Minister asked him, "Why
didn't you go to school today?", the boy replied, "If I go to school, will you give me food to
27ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
eat? I can eat only if I earn." The boy's answer sparked the whole midday meal program.
MGR, too, experienced hunger as a child, and protecting other children from hunger became
his mission.
Initially, MGR's bold move encountered much resistance. Many experts, bureaucrats and
journalists dismissed the scheme as a waste of public money. However, midday meals turned
out to be very popular, and over time, the scheme won wide acceptance. Successive
governments have remained committed to midday meals, irrespective of political affiliation.
Today, midday meals have become an integral part of the school "routine" in Tamil Nadu.
Every primary school has a staff of three: a cook, a helper, and an "organiser" who deals with
logistics and accounts. Because there is adequate staff and infrastructure, the classroom
process is undisturbed. A recent investigation of welfare schemes in Tamil Nadu, reported in
Times of India (21 May 2003), had the following to say about midday meals
Everywhere, the meals were served on time according to a well-rehearsed routine. The
children obviously enjoyed the whole affair, and the teachers also felt very positive about this
arrangement. Nowhere there was sign of the alleged drawbacks of mid-day meals, such as
stomach upsets or disruption of classroom activity. Seeing this first-hand, one wakes up to the
fact that midday meals should really be seen as an essential feature of any decent primary
school, like a blackboard.
From the year 1995 in India all the states were providing were providing "dry rations"
(usually 3 kgs of grain per child per month) under the National Program of Nutritional
Support to Primary Education, initiated in 1995. Under this program, state governments were
actually supposed to start cooked midday meals, but most of them never went beyond "dry
rations", until the Supreme Court intervened in the year 2001. As the cooked meals were far
better than the dry rations, dry rations may help to increase school enrolment, they don't help
to ensure regular attendance. Midday meals, by contrast, are quite effective in that respect:
they prompt children to go to school on their own, without much cajoling or coaxing from
their parents. Midday meals also make it easier to retain pupils at school after the lunch
break: it is easier to reconvene classes in the afternoon session when children take their lunch
on the school premises. When they go home for lunch, they don't always return.
In Karnataka supplying of mid day meals to schools was started in the year June 2000
In November 28, 2001 the Supreme Court of India passed an order which mandated that: "Cooked mid-day meal is to be provided in all the government and government-aided
28ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
primary schools in all the states." Akshayapatra was called in to give testimonies to the Supreme Court in order to implement the mandate.
By the time the Ministry of Human Resource Development (Department of School Health and Education) extended its support to this noble cause in 2003, Akshaya Patra was already reaching out to 23,000 underprivileged children through the support of our donors.
With the partnership of the Government of India & various State governments, as well as the generosity of thousands of our supporters, Akshayapatra has grown from a small endeavour to a mammoth force that stretches across the country. As of now Akshayapatra is feeding 5,26,145 in Dharwad district the Akshayapatra foundation is feeding 1,81,456 children every day.
From the day mid day meal program came under Akshayapatra has been facing challenge to maintain its quality though the grains and vegetables and funds for facilitating the program is contributed both by Akshayapatra donors and governments.
Some of the Challenges faced by mid day meal program of Akshayapatra in maintaining its
quality and variables that affect quality of food
Food storage: Rice and grains brought down from FCI are stored at one place in gunny bags
theses bags must be protected from rats and must be stored in proper containers, safely
protected them from moisture, pests, etc.
Fuel storage: Fuel should also be stored safely and separately from the kitchen, to avoid any
fire hazard.
Hygiene: All persons engaged in handling of ingredients, or in cooking and serving the
midday meal, should follow hygienic habits (e.g. regular cutting of nails, tying of hair in the
kitchen, washing hands and feet with soap before cooking).
Food quality: All ingredients used for cooking (i.e. food grains, pulses, vegetables, cooking
oil, condiments) should be free from adulteration and pest infestation, and should be used
only after proper cleaning, washing, etc.
Cooked food: After the food is cooked and ready to eat, it must be kept covered and
protected from insects.
Checkups: Special attention should be paid to ensure that the cook and helper do not suffer
from contagious disease, so that germs are not passed through the food. They should undergo
regular medical checkups.
Washing up: All cooking and serving utensils should be properly cleaned and dried every
day after use.
29ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
From industry scanning we can come to know that the problem has changed from time to
time earlier the problem was availability of good quality grains then it changed to availability
proper space for cooking food then problem is of adulterating food at various levels of
cooking i.e. at schools but as of now these problems are controlled now the problem is in
supplying quality and nutritious food to schools
Thus problem is related to the service itself problem or challenge faced by Akshayapatra
foundation is in supplying quality nutritious food to school children few variables which
affect quality of food are hygiene, cleanliness of vessels and adulteration of food, storage of
food, temperature of food when it is brought down to school, Efficiency of vehicle in
supplying meal without any break downs, distance from kitchen to schools.
PROBLEM FORMULATION
The problem is providing quality and nutritious food to school children. Variables affecting
this particular problem are divided in to controllable and uncontrollable variables
Controllable variables: Cooking food, storage of food, packaging food, cleanliness of kitchen
Uncontrollable variables: efficiency of vehicle in transporting food without break downs,
Temperature, adulteration of food at various levels right from getting grains to Akshayapatra
still the end consumers.
Though Akshayapatra follows the standards of ISO 22000:2005 there are few loop holes in
order to be more quality efficient in supplying food like
Cooking method followed by` Akshayapatra is gravity flow mechanism more over the unit
follows the norms of ISO 22000:2005 The ISO 22000 international standard specifies the
requirements for a food safety management system that involves interactive communication,
system management, prerequisite programs, HACCP principles.
Storage of food: The food brought down to Akshayapatra is from FCI the rice and cereals are
stored in gunny bags the food is harmed by insects, rats, moisture and stain due to the
temperature, cooked food is packed in to steel containers to deliver the meal to school though
the temperature of the food is retained but the food is not proven to be so nutritious. As
cooking is done in Hubli center for over 1,81,456 lakh children, the cooking process actually
starts the previous afternoon. Vegetables are cut the day before and some other ingredients
like toor dal, spices are added and made the previous night. The cooking starts by night and
the first batch of food is prepared by 12 midnight. This food is served to the children the next
day at around 1 pm or 2 pm. As several batches of food is to be prepared and each cycle takes
over two to three hours for the cooking and cleaning,
30ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Another major variable which affect the quality of food is food is adulterated at FCI store
once the rice is brought down it consists of stones iron pieces and to increase the weight of
rice bag paddy husk is added though these pieces are collected and removed through machine
which consists of magnetic rod which will attract iron pieces but there is chances of husk
coming in.
There are few uncontrollable variables as well like temperature of food the cooked food is
kept in steel containers for over 10 hours for storing the food before it is consumed by the
children. Doctors and nutritionists opine that food that is cooked 8 to ten hours before it is
consumed and kept through some artificial means cannot be considered hot, fresh or
nutritious. Such food is to be considered stale and unhealthy in comparison to the fresh food
served immediately after it is cooked. The nutrition content of the food almost completely
depleted as the cooked food is preserved at high temperatures for over 8 to ten hours in steel
containers.
PROBLEM SPECIFICATION
As the problem is related to the quality of the food supplied to school children the variables
that affect quality of food are
Variables affecting the quality of food are controllable variables and uncontrollable variables
under controllable variables we have factors like style of cooking food, Hygiene of food,
Supplying food, cleaning of kitchen, packaging of food uncontrollable variables we have
temperature, quality, taste, and insects
To understand the relationship between these controllable and uncontrollable variables there
impact on the problem has to be known let us understand the affect of each variable on
quality in detail.
Style of cooking food: One of Akshayapatra most striking innovations is its three-tier
kitchen. Here, the cleaned rice, which is kept in a silo on the ground floor, is first lifted into a
smaller silo on the third floor via bucket elevators. The rice is then dropped to the second
floor through a computer-controlled flow valve. The washing of rice, lentils and cutting of
vegetables are done on the second floor. These are then dropped through a number of
stainless steel chutes to vessels on the first floor where the cooking is done. During this
gravity flow mechanism iron pieces sand stones are removed using magnetic rods and
skimming but there is high amount of paddy husk that is not removed by skimming
Cooked food placed on the conveyor belts is dispensed into the boxes for final packing into
custom designed airtight stainless steel containers and then transported to schools at their
places at the time of lunch.
31ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Once the cooking is over, the vessels are steam washed and the entire kitchen is cleaned. The
systematic procedure ensures timely delivery and utmost hygiene. The containers are
collected and returned to the kitchen where it is washed in hot water, dried and arranged to be
used for the next day.
Not just the utensils, even the workers caps, gloves and boots are also sterilised after every
use. Quality control supervisor conducts regular checks of the kitchens and on the food
handlers. Ensuring the nails of the food handlers are cleaned and trimmed. Face-mask,
cap/head-gear, apron are made mandatory before they enter the kitchen. To eliminate food
contamination, Akshayapatra installed Diversey’s hand sanitizers in the entrance itself.
Similarly, even the gum boots are sterilized at the end of the day. Once in six-months the
aprons and head-caps are replaced to eliminate cross-contamination.
Akshayapatra representatives identify women self-help groups to carry out the cooking
process. They are trained and educated to prepare the meals in a healthy, hygienic manner
style of cooking food is related to temperature of the food as the food as the food is cooked 8
to 10 ten hours before consuming it this amount of time is surely required by Akshayapatra to
foresee that food is supplied to all 1,81,456 children every day as a result temperature of the
food gradually decreases below 60 degree Celsius this makes the food no to so quality and
nutritious to consume.
Temperature of the food also affects quality of food and is connected with style of cooking
food as the ideal temperature of cooked food is said to be 60 Degree Celsius. In Akshayapatra
Hubli centre cooking is done for 1,81,456 lakh children, the cooking process actually starts
the previous evening. Vegetables are cut the day before and some other ingredients are made
the previous night. The cooking starts by night and the first batch of food is prepared by 4 in
the morning. This food is served to the children the next day at around 2 pm. As several
batches of food is to be prepared and each cycle takes over two to three hours for the cooking
and cleaning, the cooked food is kept in containers for over 8 hours before it is consumed by
the children.
Doctors and nutritionists opine that food that is cooked 8 to 10 hours before it is consumed
and kept hot through some artificial means cannot be considered hot, fresh nor nutritious.
Such food is to be considered stale and unhealthy in comparison to the fresh food served
immediately after it is cooked. The nutrition content of the food almost completely depleted
as the cooked food is preserved at high temperatures for over 8 to ten hours. Thus this
constitutes to quality of food is not up to the mark or the food is not nutritious.
32ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Adulteration This is another major variable which affects the quality of food and is
connected with style of cooking food as the persons involved in adulterating food are known
that the particles used in adulterating rice and grains can be removed through the magnetic
rods and skimming as the rice and Cereals used for cooking is brought from Food
Corporation of India the grains get adulterated there itself grains consists of metal pieces and
Paddy husk though these are removed at Akshayapatra but then there is chances of coming all
these items in to the prepared food. adulteration is connected at the first level that is cooking
as the food is cooked by machines the amount of particles like iron pieces and sand can be
removed via skimming and magnetic rods placed in machines to attract iron pieces but the
paddy husk which is added to increase the weight of rice cannot be removed as result often
husk is found in cooked meal which leads to depletion of quality of meal
Packaging of food is connected to the temperature of food if the food is stored in hot case
container then the ideal temperature of the food is maintained but in Akshayapatra once the
cooking is finished food gets dispatched to the nearby school the food is packed in steel
containers though these steel containers will maintain temperature of food but according to
the opinion of experts the nutritious content of food is lost when it is stored in containers for
more than eight hours as in Akshayapatra prepared food is stored for eight hours in containers
thus affecting quality of food.
Supplying of food Supplying of food via trucks is another major which affects quality of
food and is connected with temperature as the food has to be supplied for 790 schools, some
schools are stationed within a distance of 10 kms but schools around 450 are at a distance of
more than 40 kms far away from Akshayapatra kitchen for which the food is supplied to
schools without any delay when at times there is delay it affects the quality of food
temperature starts to go down below 60 degree Celsius as the carriage vehicle has to travel 40
kms by stopping at few intervals and unloading the food containers to the schools that are in
between these 40 kms radius which consumes a lot of time by stopping the vehicle and
restarting vehicle once the food is unloaded which consumes a lot of time that leads to
decrease in temperature of the food.
33ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
PROBLEM RESOLUTION ALTERNATIVES
Akshayapatra kitchen stationed in Hubli has capacity of cooking 1,81,456 meals its
challenging task for Akshayapatra to maintain the quality of food some of the best
alternatives to maintain quality of food are:-
Packaging
Mid day meal prepared by Akshayapatra is supplied in steel containers has no rust in it but
the rice becomes soft due to moist in steel container rice to prevent rice from becoming soft
the existing steel container has to be replaced with hot box containers as it maintains the rice
quality and temperature as well.
Instead of replacing existing steel containers Akshayapatra can also use aluminium foil
which acts as a complete barrier to light and oxygen (which cause fats to oxidise or become
rancid), odours and flavours, moisture, and bacteria, it is used extensively in food and
pharmaceutical packaging. Aluminium foil is used to make long life packs which can also be
a best alternative to maintain quality of food.
Efficiency of vehicle
As of now there is no problem about efficiency of vehicle nor there are no complaints about
efficiency of vehicle these measures can help to maintain efficiency of vehicle:-
Keeping engine tuned up, getting to know this to concerned authorities and making
sure that it is made on time . If oxygen sensor is faulty, it can lower fuel efficiency of
vehicle.
Replacing air filter regularly Checking tire pressure and making sure that it is at the
recommended level.
34ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Changing oil at the recommended times and making sure that the truck has right grade
of oil.
Training
Workers must be well trained from cutting vegetables, preparing food, to loading containers
though they are mechanized, which increases speed, decreases overhead, and protects against
contamination. In addition, vehicles that transport the food to the schools must be custom
designed to allow for optimal storage and minimal spillage. Akshayapatra also adheres to
high standards of quality, particularly in newer kitchens that are designed to meet
International Standard Organization (ISO) guidelines. In addition, employees must trained in
cooking and following hygienic standards that allow Akshayapatra to maintain the nutritional
quality of the meals it serves.
Custom designing of vehicles
Vehicles has to be designed in such a way that the temperature of the food is maintained for
maintaining the quality of food the coolers and warmers have to be built in to the carriage
vehicles. The solution could be feasible in terms of financial requirements as Akshayapatra
receives funds from both the government and general public
RESEARCH METHODOLOGY
Research methodology is a way to systematically solve research problems. It may be
understood as a science of studying how research is done scientifically. When we talk about
research methodology it not only includes research methods but it also considers the logic
behind the methods we use in the context of the research study and why we are not using
other methods so that research results are capable of being evaluated either by the researcher
himself or by others.
TITLE OF THE STUDY:
35ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
The project undertaken by me as a part of my MBA course is an effort made to study
activities in AKSHAYA PATRA FOUNDATION with special emphasis on Evaluation of
quality of food supplied to schools as a mid day meal program.
ABOUT THE STUDY:
This study is all about measurement & analysis of performance of quality of food
supplied by Akshayapatra foundation.
There are about 500 Ngos in Karnataka out which Akshayapatra Operating all over
the state at various places has been chosen for study.
There around 8 Akshayapatra kitchens in Karnataka which serves nearly 1.3 million
schools in Karnataka, among the 8 kitchens Hubli kitchen is chosen for research.
There are around 100 schools in and around Hubli-Dharwad district were the mid day
meal is supplied by Akshayapatra which covers a distance of length 150 kms
There are number of schemes offered by Akshayapatra like vidya Akshayapatra,
Akshayapatra akshaya life skills, awareness programs .but among them, only Mid
Day Meal Schemes chosen for research Study.
Again among Mid day meal schemes of Akshayapatra which serves food for nearly
790 schools around the district only one school which comprises of 500 students who
consume food supplied by Akshayapatra team have been chosen for study.
The performance measurement of quality of food which is affected by variables like
temperature, condition of road, efficiency of vehicles, packaging, transportation break downs,
and performance of workers is done by using parameter.
1. Factor Analysis
OBJECTIVES OF THE STUDY
To study the quality of food supplied by Akshayapatra as per the food industry norms
To know the various quality standards of the firm.
To know other tools to improve quality.
To know the satisfactory level of quality & devise plans for better implementation of
the social issue.
To understand the bottle necks or loop holes in the system & to make corrective
measures (if any).
36ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
To understand the Statistical tools & other important parameters used to make
comparison of quality assurance with regards to its effecting variables.
To find How well the Organization can Excellency in supplying quality food.
The secondary objective of the research is the performance evaluation of different
variables affecting the quality performance of Akshayapatra with the help of various
statistical tools like, standard deviation, Chi-square, coefficient of correlation,
coefficient of determination and portfolio turnover.
To share my knowledge/experience of study with others
This document has been designed to serve a two-fold purpose. The first which is also the
main objective of the project is to reflect the understanding of this industry. The second is to
provide the reader similar detailed knowledge.
RESEARCH DESIGN
Research design is an arrangement of conditions for collection and analysis of data in a
manner that aims to combine relevance to the purpose with economy in procedure. In fact the
research design is a conceptual structure within which research is conducted. It constitutes the
blue print for the collection, measurement and analysis of data. Once the research project is
identified and defined clearly the next stage is to design the research. The research design
provides a complete guideline for analysing the data. Decision regarding what, where, when,
how much, by what means concerning an enquiry or a research study constitute a research
design.
Research design is needed for the smooth sailing of the various research operations thereby
making research as efficient as possible yielding maximal information with minimal
expenditure of efforts, time and money.
SAMPLE SIZE AND METHOD OF SELECTING SAMPLE
Sources of data:
For the purpose of my study I have collected information from the school children by issuing
a likert scale questionnaire
Sample size
Sample size is of 200 respondents who include students as well as teachers.
Method of sampling
37ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Random sampling
Target population
Students of gamangatti school, Government high school Navnagar, Government high school
Sai Nagar, Government high school Bhairidevarakoppa, Government high school Navalgund,
Government high school Byahatti, Government primary school Kusugal who consume the
mid day meal of Akshayapatra
SCOPE OF STUDY
The study on performance evaluation of Mid day meal Program is carried out by
including only one branch stationed in Hubli out of 18 kitchens located at various
places in India
Among various schemes available, the study is on only mid day meal scheme.
There are 9 parameters taken for this study. They are Standard Deviation, co-efficient
of correlation, coefficient of determination, Chi-square & Descriptive statistics.
To know the satisfactory level of quality & devise plans for better implementation of
the social issue.
To understand the bottle necks or loop holes in the system & to make corrective
measures (if any).
To understand the Statistical tools & other important parameters used to make
comparison of quality assurance with regards to its effecting variables.
Measures to be taken to control hazards and ensure fitness for human consumption of
food stuff.
Statistical Technique Used and Its Relevance
Factor analysis
Factor analysis is a multivariate technique also known as data reduction it can be used in
situations where we are studying a large number of variables (50 or more) affecting a
particular situation. Here we combine the related variables in to a smaller number of relevant
factors. This makes study easier. It can also be used in multiple regressions to eliminate
colinearity between the independent variables, by computing non corrected factor scores
In either cases the calculations are done on metric variable only, and in the same procedure.
Factor analysis computes pairs of correlation between all variables and the highly related
variables are combined in to factors.
Factor analysis involves following decisions
Is the factor analysis valid?
38ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
How many factors are to figure in to final solution?
What are the constituent variables of each factor?
Statistics and Decisions
1. Bartlett test of sphericity: This is a badness of fit test. The coefficients should be as
close to 0 as possible, for the factor analysis to be valid. (The coefficient ranges from
0 to 1). The coefficient is also statistically validated by a chi-square test. The
hypotheses are as follows:
Ho: The factor analysis is not valid.
H1: The factor analysis is valid.
We can reject H0 and conclude that the analysis is valid) if the significance value is less
than the assumed value (Typically 0.05)
2. The KMO (Kaiser Meyer olkin) coefficient: This is a goodness of fit coefficient it
should be as near 1 as possible (It also varies between 0 and 1) we usually take values
0.5 to represent a good factor analysis.
3. Correlation matrix: this is a lower triangular matrix, representing the correlations
between various pairs of variables. This table is not useful in analysis.
4. Eigen value: This is total variance explained by each factor, it is used by the
computed program in deciding the number of factors. Only factors with Eigen values
more than 1 are included in the final solution ( we can customize the cut-off Eigen
values with any value we want, instead of 1).
5. Scree plot: This is a plot of the eigen values of factors in the order of extraction. It is
used for deciding the number of factors based on the beginning of the Scree in the
plot.
6. Factor scores: these are the computed values of the factors from the variable values.
These scores are the end result of factor and analysis and are helpful in further
analysis like regression.
7. Percentage variance : this tells us how much of the total variance is explained by each
factor. It can serve as a back up on deciding the number of a high percentage of the
total variance.
8. Factor loading; this is a simple correlation between the facor and all the variables. It
can be used to decide which variable belongs to which factor. This judgment is best
done in the “rotated factor matrix”. Each variable belongs to that factor with which it
has the highest loading (neglect the relative sign) for example, if v1 has loading of -
39ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
0.9, 0.4 and 0.1 with factors f1,f2 and f3 respectively, it belongs to the factor f1. This
process is used to find out all the constituent variables of each factor.
9. Component or factor score coefficient matrix: This matrix gives the coefficient of
variables used for calculating the factor scores.
10. Component factor plot in rotated space: This is a graphical method of identifying the
component variables of each factor. It is very convenient for 2 factor plots. But
becomes cumbersome for high number of factors.
Factor Analysis
First we see the Bartlett test of sphericity. The hypotheses are:
Ho: The factor analysis is not valid.
H1: The Factor analysis is Valid.
KMO and Bartlett's Test
Kaiser-Meyer-Olkin Measure of Sampling Adequacy. .687
Bartlett's Test of Sphericity Approx. Chi-Square 1.097E3
Df 78
Sig. .000
The significance (0.000) is less than the assumed value (0.05). So we reject Ho. This means that factor analysis is valid.
Next we look at the KMO coefficient (0.687). The value is more than 0.5. So implies that the factor analysis for data reduction is effective.
Next we look at Eigen values 1 : is seen that only 5 eigen values over 1 so our result has 5 factors.
Total Variance Explained
Componen
t
Initial Eigenvalues Extraction Sums of Squared Loadings Rotation Sums of Squared Loadings
Total % of Variance Cumulative % Total % of Variance Cumulative % Total % of Variance Cumulative %
1 4.200 32.309 32.309 4.200 32.309 32.309 3.579 27.533 27.533
2 1.610 12.384 44.693 1.610 12.384 44.693 1.743 13.408 40.940
3 1.335 10.273 54.965 1.335 10.273 54.965 1.569 12.070 53.010
40ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
4 1.270 9.773 64.738 1.270 9.773 64.738 1.359 10.452 63.462
5 1.104 8.495 73.232 1.104 8.495 73.232 1.270 9.770 73.232
6 .946 7.277 80.510
7 .677 5.205 85.715
8 .467 3.592 89.307
9 .395 3.038 92.345
10 .353 2.715 95.060
11 .283 2.175 97.235
12 .274 2.108 99.343
13 .085 .657 100.000
Extraction Method: Principal Component Analysis.
The five factors also show a cumulative variance explanation of 73.232%, which means a
good factor analysis, has been done.
We can also use the Scree plot. In this case, Scree starts with 6 th factor so we assume 6 factors
(selected using eigen values over) which shows a very accurate factor analysis.
Rotated Component Matrixa
Component
1 2 3 4 5
Food_concsumed .907 -.267 -.059 -.055 -.116
Meal_is_hygenic -.077 -.181 -.193 .073 .766
Meal_tastes_good -.336 .741 .078 -.040 -.184
41ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Temaprature_of_food .807 -.283 .007 -.156 .049
Complaints_middaymeal .817 .071 .209 .044 .181
Breakdown_deliveringmeal .293 .032 .577 -.180 .554
Midday_Nutritionlevel .148 -.027 -.855 .114 .191
Feedback_on_quality_is_often1 .790 -.246 .121 -.014 -.105
Food_broght_steelcontainer .238 -.130 .598 .354 -.102
Small_stones_paddyhusk -.090 .899 -.098 .052 -.024
Requirement_training -.586 -.053 .172 .041 -.436
Complaints_aboutdiarrohea -.425 .336 -.063 .578 .208
Instance_quality_was_not_mark -.005 -.054 .014 .902 -.043
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
a. Rotation converged in 7 iterations.
The constituents are:
Factor 1- a. food consumed
b. meal hygienic
Factor 2- a. meal tastes
b. nutrition level
c. instance when quality
d. small stones
Factor 3- a. temperature
b. breakdown
Factor 4- a. food brought in steel container
b. meal tastes good
Factor 5- a. complaints of mid day meal
b. complaints about diarrohea
c. Feed back on quality
From the constituent variables we rename the factors as follows:
Factor 1- Taste
Factor 2- Quality
42ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Factor 3- Temperature
Factor 4- Packaging
Factor 5- Complaints
We next look at the component score coefficient matrix. This gives us the equations to
calculate factor scores.
F1= (0.284*1)-(0.111*2)+(0.037*3)+(0.218*4)+(0.284*5)+(0.010*6)+(0.103*7)+(0.235*8)
+(0.052*9)+(0.165*10)-(0.196*11)-(0.054*12)+(0.058*13).
F2= (0.000*1)-(0.133*2)+(0.448*3)-(0.029*4)+(0.215*5)+(0.085*6)+(0.022*7)-(0.013*8)
+(0.060*9)+(0.611*10)-(0.165*11)+(0.137*12)-(0.062*13).
F3=(0.110*1)-(0.058*2)+(0.051*3)+(0.045*4)+(0.091*5)+(0.404*6)-(0.559*7)+(0.017*8)
+(0.366*9)-(0.073*10)+(0.121*11)-(0.005*12)-(0.003*13).
F4=(0.039*1)+(0.029*2)+(0.069*3)-(0.052*4)+(0.086*5)-(0.141*6)+(0.101*7)+(0.058*8)
+(0.288*9)+(0.012*10)+(0.001*11)+(0.392*12)+(0.688*13).
43ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
Component Score Coefficient Matrix
Component
1 2 3 4 5
Food_concsumed .284 .000 -.110 .039 -.178
Meal_is_hygenic -.111 -.133 -.058 .029 .614
Meal_tastes_good ..037 .448 .051 -.069 -.107
Temaprature_of_food .218 -.029 -.045 -.052 -.026
Complaints_middaymeal .284 .215 .091 .086 .095
Breakdown_deliveringmeal .010 .085 .404 -.141 .482
Midday_Nutritionlevel .103 .022 -.559 .101 .070
Feedback_on_quality_is_often1 .235 -.013 .017 .058 -.146
Food_broght_steelcontainer .052 -.060 .366 .288 -.070
Small_stones_paddyhusk .165 .611 -.073 .012 -.013
Requirement_training -.196 -.165 .121 .001 -.295
Complaints_aboutdiarrohea -.054 .137 -.005 .392 .185
Instance_quality_was_not_mark .058 -.062 -.003 .688 -.066
Extraction Method: Principal Component Analysis.
Rotation Method: Varimax with Kaiser Normalization.
Component Scores.
F5=(0.178*1)+(0.614*2)-(0.107*3)-(0.026*4)+(0.095*5)+(0.482*6)+(0.070*7)-(0.146*8)
-(0.070*9)+(0.013*10)-(0.295*11)+(0.185*12)-(0.066*13).
F1, F2, F3, F4, F5 are five factors
*1=Food Consumed
*2= Meal Hygienic
*3= Meal Tastes
*4= Nutrition Level
*5=Instance When Quality
*6= Small Stones
*7=Temperature
*8=Breakdown
*9=Food Brought In Steel Container
*10=Meal Tastes Good
*11=Complaints of Mid Day Meal
*12=Complaints about Diarrohea
*13=Feed Back on quality
Calculation of Factor scores:
F1=(0.284*0.907)-(0.111*-0.077)+(0.037*-0.336)+(0.218*0.807)+(0.284*0.817)
+(0.010*0.293)+(0.103*0.146)+(0.235*0.790)+(0.052*0.238)+(0.165*-0.090)-
(0.196*0.586)-(0.054*-0.425)+(0.058*-0.005).
F1= 0.768
F2= (0.000*-0.267)-(0.133*-0.181)+(0.448*0.741)-(0.029*-0.283)+(0.215*0.071)
+(0.085*0.032)+(0.022*-0.027)-(0.013*-0.246) +(0.060*-0.130)+(0.611*-0.899)-
(0.165*-0.053)+(0.137*0.336)-(0.062*-0.054).
F2= -0.186
F3=(0.110*-0.059)-(0.058*-0.193)+(0.051*0.078)+(0.045*0.007)+(0.091*0.209)+
(0.404*0.577)-(0.559*0.855)+(0.017*0.121) +(0.366*0.598)-(0.073*-0.098)+(0.121*0.172)-
(0.005*-0.063)-(0.003*0.014).
44ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
F3=0.042
F4=(0.039*-0.055)+(0.029*0.073)+(0.069*-0.040)-(0.052*-0.156)+(0.086*0.044)-
(0.141*-0.180)+(0.101*0.114)+(0.058*-0.014)+(0.288*0.354)+(0.012*0.052)+(0.001*0.041)
+(0.392*0.578)+(0.688*0.902).
F4=0.992
F5=(0.178*-0.116)+(0.614*0.766)-(0.107*-0.184)-(0.026*0.049)+(0.095*0.181)+
(0.482*0.554)+(0.070*0.191)-(0.146*-0.105) -(0.070*-0.102)+(0.013*-0.024)-
(0.295*-0.436)+(0.185*0.208)-(0.066*-0.043).
F5=0.055
Hence we can come to know there is high amount of scores or loading on taste and packaging
thus the Akshayapatra has to concentrate more in terms of preparing tasteful healthy food and
on its packaging.
BEST PROBLEM RESOLUTION SELECTION
Taste
The food provided by Akshayapatra is same all the days that is Rice and Sambar which is
consumed by the children in schools and there is no change in menu provided by
Akshayapatra.
45ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
LIMITATIONS OF THE STUDY
The major constraint faced by me in making the project was time. The time was not
sufficient to measure the quality of food supplied in all the schools in Dharwad
district.
Study is made using only statistical parameters.
The study is mainly on the quality of food supplied and is measured with temperature
of food other factors affecting are not considered.
46ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE
47ALOYSIUS INSTITUTE OF MANAGEMENT & INFORMATION TECHNOLOGY (AIMIT). MANGALORE