The purpose of this audit guidance 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.
This memorandum supersedes SP 25-2012, CACFP 12-2012, SFSP 10-2012, Disaster Response and provides an overview of ways state agencies, school food authorities participating can respond to situations resulting from damage or disruptions due to natural disasters such as hurricanes, tornadoes, and flood as well as other exceptional emergency situations or man-made disasters. Allows state agencies to designate any appropriate facility, which is providing meals to displaced families who are being temporarily housed elsewhere, as a CACFP emergency shelter during a natural disaster or other emergency situation.