Tennessee Comptroller of the Treasury
Division of Municipal Audit

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Change In CFDA Number (Commodities Program)

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:

 

NSLP: 10.555
CACFP: 10.558
SFSP: 10.559
CSFP: 10.565
FDPIR: 10.567
TEFAP (admin. funds): 10.568
TEFAP (commodities): 10.569