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 under OMB Circular A-133. 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.

Please access the memos from the Tennessee Department of Education (Memo 1, Memo 2) for inventory procedures for the public organizations.

2009 Commodities Allocations

2008 Commodities Allocations

2007 Commodities Allocations

2006 Commodities Allocations

2005 Commodities Allocations

If you received a detailed listing for a private organization, please use that information for audit purposes.