Value of USDA Donated Foods for Audits

Last Published: 12/09/2016

Policy Number - FD-104: National School Lunch Program (NSLP), Child and Adult Care Food Program (CACFP), Summer Food Service Program (SFSP), Commodity Supplemental Food Program (CSFP), Food Distribution Program on Indian Reservations (FDPIR), the Emergency Food Assistance Program (TEFAP), and Charitable Institutions

Subject: Value of USDA Donated Foods for Audits (Revised)

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.

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