Commodities Allocation

The following allocation information is organized by public and private entities. The private entities include a few county organizations.

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 will not tie to the amount calculated by the organization, since different pricing will be used. This amount or the amount calculated by the schools may be used on the schedule of federal financial assistance.

New Tennessee Department of Agriculture commodity food value guidelines dated August 2013 for Public Schools, Private Schools, and Residential Child Care Institutions can be accessed by clicking here

New guidlines dated December 2, 2016 for Commodities can be accessed by clicking here

Guidelines for Commodities Procurement can be accessed by clicking here

Additional guidelines regarding CFDA #s can be accessed by clicking here


Change In CFDA Number
The example Schedule of Expenditures of Federal Awards and State Financial Assistance included in the Audit Manual and the Tennessee Internal School Uniform Accounting Policy Manual includes noncash assistance under the commodities program. The CFDA number for that program is listed as 10.550, which is no longer included in the CFDA. The following information was included in an email, dated September 18, 2008, from USDA's southeast regional office:

It has recently come to our attention that 10.550, Food Donation, has been deleted from the Catalog of Federal Domestic Assistance (CFDA). Although this was done without FDD input or knowledge, we have long felt that 10.550 was redundant (and even misleading), as it simply included a general description of USDA food donation in the various programs, each of which have their own citation in the CFDA. The primary purpose of the CFDA is for organizations (or individuals) to determine which types of Federal assistance or programs they should apply for. However, auditors sometimes referenced 10.550 in doing commodity audits at State distributing agencies or recipient agencies, and its deletion has generated some questions. If you receive such questions from auditors, or others, please assure them that the deletion of 10.550 does not reflect any change in donated food distribution in any of our programs, and refer them to the appropriate CFDA citation for the specific program or programs for which their activities would apply. The CFDA citations for programs in which donated foods are provided are as follows:

School Breakfast Program (SBP) 10.553
National School Lunch Program (NSLP) 10.555
Child and Adult Care Food Program (CACFP) 10.558
Summer Food Service Program for Children (SFSPC) 10.559
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561
Commodity Supplemental Food Program (CSFP) 10.565
Emergency Food Assistance Program (Administrative Costs) 10.568
Emergency Food Assistance Program (Food Commodities) 10.569
Fresh Fruit and Vegetable Program 10.582

2018 Commodities Public and Private Schools CAA's, HRA's and Food Banks
2017 Commodities Public and Private Schools CAA's, HRA's and Food Banks
2016 Commodities Public and Private Schools CAA's, HRA's and Food Banks
2015 Commodities Public and Private Schools CAA's, HRA's and Food Banks
2014 Commodities Public and Private Schools CAA's, HRA's and Food Banks
2013 Commodities Public and Private Schools CAA's, HRA's and Food Banks
2012 Commodities Public and Private Schools CAA's, HRA's and Food Banks
2011 Commodities Public and Private Schools CAA's, HRA's and Food Banks