ADE Director's Communication Memo Form

Memo Number : FIN-10-011

Date Created : 08/07/2009


Co-op Directors
other: General Business Managers

Type of Memo: Informational
Response Required: No
Section:   Fiscal and Administrative Services - William J. Goff, Assistant Commissioner
Value of Commodities List

Regulatory Authority:

Contact Person:
Kathleen Crain

Phone Number:


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.


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