Superintendents
Co-op Directors
other: General Business Managers

Regulatory Authority:
N/A

Phone Number:
501-682-4887

E-mail:
kathleen.crain@arkansas.gov

For purposes of audited financial statements, the value of the commodities received must be included in Food Service Revenue. Also, since the commodities are used to offset food cost, the value of the commodities must be included in expenditures. An example of these transactions is attached for reference.

Also, attached to this memo is a spreadsheet listing the value of USDA donated foods & Department of Defense (DOD) Fresh Fruit and Vegetables (FFV) received by districts through the National School Lunch Program (NSLP) for July 1, 2008, through June 30, 2009. The commodities in the attached list must be posted in period 13 of 2009 before submitting the State Reporting Cycle 9, which is due by August 31, 2009.