Commodities Allocation

The allocation information below is organized by public and private entities.

The valuation of the commodities is based on the product of the allocation of commodities by the Tennessee Department of Agriculture and a valuation amount at a point in time from USDA. The amount may be used by the CPA in calculating the dollar threshold for a Single Audit. The amount may not tie to the amount calculated by the organization, since different pricing may be used. This amount or the amount calculated by the organization may be used on the schedule of federal financial assistance.

Following are guidelines from the Tennessee Department of Agriculture:

Guidance Regarding Value of USDA Donated Foods for Audits – Revised July 2021. This guidance can be accessed by clicking here.

Following are guidelines from the U.S. Department of Agriculture:

Policy Memo FD-104 dated December 2, 2016 - Value of USDA Donated Foods for Audits: Revised | Food and Nutrition Service

Policy Memo FD-119 dated February 13, 2012 - Soliciting Bids from Commercial Distributors for End Products | Food and Nutrition Service (usda.gov)

Please see the Compliance Supplement for the applicable year to determine federal assistance listing numbers and identification of programs that are part of a cluster. Current and past compliance supplements can be accessed at this link:  Office of Federal Financial Management | OMB | The White House

Allocation Information