This memorandum provides clarification on the value pass through methods available under 7 CFR 250.36 and on the timing of processor inventory reductions of USDA Foods under each system.
FNS is cancelling Policy Memoranda FD-010, FD-027, FD-028, FD-029, FD-032, FD-053, FD-055, FD-071, FD-073, FD-074, FD-083, FD-086, FD-087, FD-090, FD-105, and FD-115. The guidance provided by these memoranda are either outdated, obsolete, or otherwise captured in more current memoranda.
The purpose of this policy memorandum is to clarify the options available to state distributing agencies or recipient agencies in assigning value to USDA donated foods for audit purposes.
The purpose of this memorandum is to outline the procedures for each food distribution program in addressing organizations that have lost tax-exempt status for failing to meet IRS filing requirements.
This memorandum provides instructions on how to reconcile the physical inventory conducted at a distributing agency- or subdistributing agency-level storage facility with the book inventory required to be maintained for that facility.