Navigation

Public Records Request
Natural Resources Building
P.O. Box 42560
1111 Washington ST SE
Olympia, WA 98504-2560
Phone: (360) 902-1800

EFAP-T Section 6

Back
Home / Services / Food Access / Hunger Relief Agency Hub / EFAP-T / EFAP-T Manual / Section 6

What do you need today?

EFAP-Tribal Procedures Manual Section 6: Fiscal Management and Reporting

6.1 Allowable Activities and Expenses

  1. EFAP is supported with both state and federal funding.
  2. Bill only allowable activities and expenses.
    1. Tribal Lead Agencies and Sub Agencies are allowed to use funds for eligible administrative and operational expenses, including direct service expenses, agency indirect expenses (as allowable), equipment purchases, and capital improvement projects.
      1. Allowable administrative activities and expenses may include:
        1. Personnel costs - salaries, wages, and fringe benefits for administrative staff.
        2. Office supplies and lease, rental, and repairs of equipment.
        3. Travel expenses for administrative staff.
        4. Rental or lease of space.
        5. Telephone, postage, mailing, printing, and copying.
        6. Insurance and audit costs.
      2. Allowable operational activities and expenses may include:
        1. Personnel costs – salaries, wages, and fringe benefits for personnel performing duties related to EFAP.
        2. Travel/Transportation – mileage expense related to the direct provision of services.
        3. Food purchases for distribution to clients.
        4. Space Costs – rent or lease payments for facilities and costs of power, heat, and water for space occupied by program staff and for storage and warehouse areas.
        5. Communication costs (telephone, mailing, and printing) for direct program services.
        6. Equipment, and computer purchases costing less than $5,000. EFAP is following the Uniform Guidance that defines equipment and computer purchases costing less than $5,000 as supplies.
        7. Essential non-food expenses are limited to the allowable percentage as outlined in the Agreement. These items include cleaning supplies, dental adhesive, deodorant, detergent, diapers, dish soap, facial tissue, feminine products, hand soap, paper towels, napkins, shampoo, shaving products, teeth/denture cleaner products, toilet paper, and toothbrushes.
        8. Other operational costs, such as supplies, lease, and repair of equipment directly related to providing services.
        9. Facilities maintenance and repair costs are allowable. Prevailing wage requirements may apply. 
        10. There is no limit on the percentage Tribal Lead Agencies and Sub Agencies may spend on operational costs.
    2. Allowable voucher expenses, if participating in the EFAP-Tribal Voucher Program include only the value of the voucher. This may include essential food and non-food items.
    3. Capital expenditures including equipment purchases, repairs, and capital improvements are allowable. Prior Food Assistance approval is required for equipment purchases and capital improvements costing $5,000 or more.
    4. For Capital Improvement projects that cost $5,000 or more, state prevailing wage laws may apply even if Davis-Bacon and related Acts (federal prevailing wage) are not required under the federal source of funding. 
    5. Expenses must be necessary and reasonable for proper and efficient performance and administration of EFAP.
    6. Reimbursement for travel expenditures must comply with state policies published in Chapter 10 of the State Administrative & Accounting Manual (SAAM) at https://ofm.wa.gov/sites/default/files/public/legacy/policy/10.pdf. Mileage reimbursement and per diem rates must not exceed the rates published in SAAM Ch. 10, Sec. 90, which may be periodically updated. Airfare costs in excess of the customary standard commercial airfare (coach or equivalent), Federal Government contract airfare, or the lowest commercial airfare is unallowable.
    7. Expenses must be determined in accordance with the Generally Accepted Accounting Principles, except as otherwise stipulated.
    8. If the Tribal Lead Agency or Sub Agency has more restrictive policies, the more restrictive policies take precedence.
  3. Must not be reimbursed for unallowable expenses. Funds awarded under the Agreement must not be used for:
    1. Activities not related to the Food Assistance programs.
    2. Administrative and/or indirect expenses above the allowable 10 percent of the EFAP Agreement or 15 percent of the EFAP Agreement if the Tribal Lead Agency plays more than one role. See Section 6.2 Administration Cap.
    3. Essential non-food expenses above the allowable percentage as outlined in the Agreement.
    4. Payment of mortgages or leases with option to buy.
    5. Purchases of new buildings and/or land.
    6. Late fees.
    7. Expenses reimbursed by other programs.
    8. Expenses incurred outside of the program’s funding period (July 1- June 30).
  4. Food Assistance will make payment on a reimbursement basis only.
    1. No advance payments.
    2. Food Assistance will reimburse for eligible expenditures up to the Agreement amount.
    3. Funds not spent in the first year may not be carried over to the second year of the Agreement.
    4. Second-year funds must not be spent in the first year.

6.2 Administration Cap

  1. Allowable administrative activities and expenses up to the Administration CAP.
    1. EFAP-Tribal Lead Agencies and Sub Agencies are limited to 10 percent administrative costs of the total award if performing one function (e.g. Tribal Lead Agency) and 15 percent administrative costs if performing two or more functions (e.g. Tribal Lead Agency and/or Food Bank services and/or direct client Food Pantry services, or direct Voucher Program services). The Administration Cap includes administrative direct expenses and indirect expenses.
      1. Tribal Lead Agencies and Sub Agencies including Food Pantries, Food Banks, Voucher Programs, shall only bill for allowable administrative activities and expenses, including agency indirect expenses not attributable to any one specific program. It is essential that each item of the cost incurred for the same purpose be treated consistently in like circumstances either as a direct or an indirect cost in order to avoid possible double charging of state or federal awards.
  2. Allowable indirect activities and expenses include:
    1. Administrative activities that are not directly billed. 
    2. Tribal Lead Agencies and Sub Agencies may use their negotiated federal indirect rate or the 10 percent de minimis indirect cost rate of 10 percent.
      1. If the indirect rate charged is above the 10 percent de minimis rate, the agency must provide proof of the federally approved indirect rate.
      2. Indirect costs must be classified within two broad categories: “Facilities” and “Administration”.
        1. “Facilities” is defined as depreciation on buildings, equipment, and capital improvement, interest on debt associated with certain buildings, equipment, and capital improvements, and operations and maintenance expenses.
        2. “Administration” is defined as general administration and general expenses such as the director's office, accounting, personnel, and all other types of expenditures not directly or easily attributable to this program.
      3. Allowable indirect costs must be determined in accordance with Generally Accepted Accounting Principles (GAAP) and charged on the basis of modified total direct costs. Includes membership dues that cannot be readily identified with a particular program.
        1. Indirect expenses on the basis of modified total direct costs excludes equipment, capital expenditures, rental costs, and the portion of each subaward in excess of $25,000.
      4. Costs not directly charged and that are spread among more than one program shall be charged to appropriate programs according to the agency’s cost allocation plan and state and federal regulations, policies, and laws, as applicable.
      5. For additional guidance refer to 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
      6. If you have questions regarding how to determine your agency’s indirect, please contact your auditor.
  3. Allowable direct administrative activities and expenses.
    1. Direct administrative costs are those that can be identified specifically with EFAP or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Costs incurred for the same purpose in like circumstances must be treated consistently as direct costs.
      1. Includes membership dues specific to this program or its purpose.
      2. Unless otherwise authorized by statute, costs must meet the following criteria:
        1. Be necessary and reasonable for the performance of the award and be applicable to this program or its purpose.
        2. Conform to any limitations or exclusions associated with this program or any applicable state and federal regulations, policies, and laws.
        3. Be consistent with policies and procedures and other activities of the state pass-through agency.
        4. Be consistently applied and may not be assigned to an award as a direct cost if any other cost incurred for the same purpose has been allocated to the award as an indirect cost.
        5. Be determined in accordance with Generally Accepted Accounting Principles (GAAP).
        6. Be adequately documented per program and policy requirements.
        7. Be reasonable and allocable to this program or its purpose.
        8. Have prior written approval if applicable (e.g. equipment or capital expenditures over $5,000 in value).
        9. For additional guidance refer to 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
  4. Administrative funds are returned proportionately to the Agreement budget.
    1. Tribal Lead Agencies returning unexpended funds to Food Assistance during the Agreement period must return administrative funds in an amount proportionate to the Agreement budget unless administrative funds have already been transferred to another budget category during the course of the Agreement.

6.3 Allowable Direct Operational Activities and Expenses

  1. Allowable direct operational activities and expenses.
    1. Direct costs are those costs that can be identified specifically with EFAP and its purpose, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Costs incurred for the same purpose in like circumstances must be treated consistently as direct costs. Unless otherwise authorized by statute, costs must meet the following criteria:
      1. Be necessary and reasonable for the performance of the award and be applicable to this program or its purpose.
      2. Conform to any limitations or exclusions associated with this program or any applicable state and federal regulations, policies, and laws.
      3. Be consistent with policies and procedures and other activities of the state pass-through agency.
      4. Be consistently applied and may not be assigned to an award as a direct cost if any other cost incurred for the same purpose has been allocated to the award as an indirect cost.
      5. Be determined in accordance with Generally Accepted Accounting Principles (GAAP).
      6. Be adequately documented per program and policy requirements.
      7. Have prior written approval if applicable (e.g. equipment per-unit, repairs, and capital expenditures over $5,000, etc.).
      8. Activities and expenses that are not charged to other programs. Expenses may not be charged more than once.
      9. For additional guidance refer to 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
  2. Operational activities and expenses.
    1. Operational activities and expenses are those activities clearly identifiable with providing services required under the EFAP Agreement. Operational costs may include:
      1. Personnel costs - salaries, wages, and fringe benefits for personnel who are actually performing duties related to EFAP.
      2. Travel/Transportation – mileage expense related to the direct provision of services.
      3. Food purchases for distribution to clients.
      4. Space Costs – rent or lease payments for facilities and costs of power, heat, and water for space occupied by program staff and for storage and warehouse areas.
      5. Communication costs (telephone, mailing, and printing) for direct program services.
      6. Equipment and computer purchases that cost less than $5,000. EFAP is following the Uniform Guidance that defines equipment and computer purchases costing less than $5,000 as supplies.
      7. Essential non-food expenses are limited to the allowable percentage as outlined in the Agreement. These items include cleaning supplies, dental adhesive, deodorant, detergent, diapers, dish soap, facial tissue, feminine products, hand soap, paper towels, napkins, shampoo, shaving products, teeth/denture cleaner products, toilet paper, and toothbrushes.
      8. Other operational costs, such as supplies, lease, and repair of equipment directly related to providing services.
      9. There is no limit on the percentage Tribal Lead Agencies and Sub Agencies may spend on operational costs.
  3. Operational expenses returned proportionally to the Agreement budget.
    1. Tribal Lead Agencies returning unexpended funds to Food Assistance must return operational funds in an amount proportionate to the Agreement budget unless operational funds have been transferred to another budget category during the Agreement.

6.4 Allowable Equipment and Capital Improvement Expenditures

  1. Procurement of equipment, equipment repairs, and capital improvements supported by Food Assistance funding must comply with this guidance. If your agency has internal equipment procurement and capital improvement policies that are more restrictive, then you should adhere to the stricter of the two policies.
  2. Allowable equipment purchases.
    1. Equipment is defined as any tangible nonexpendable personal property with a useful life of more than one year and costs $5,000 or more. The purchase of equipment to be used in the EFAP is an allowable expenditure. See the FA Equipment and Equipment Repairs Procurement Guidelines (AGR-454).
    2. Equipment costing $5,000 or more per unit must be approved prior to purchasing, using the FA Equipment Procurement Request / Approval Form (AGR-2204).
    3. Equipment costing $30,000 or $40,000 per unit requires three bids in writing and must be submitted with and approved prior to purchasing using the FA Equipment Procurement Request / Approval Form (AGR-2204). Equipment Procurement Guidelines are located on the Food Assistance Forms and Publications webpage.
    4. Tribal Lead Agencies must have written procurement and inventory policies for equipment and procedures for disposing of equipment that at a minimum meet the Food Assistance standards. If an agency’s internal equipment procurement policies are more restrictive, then they should adhere to the stricter of the two policies.
    5. If the Tribal Lead Agency allows equipment purchases under their EFAP Agreement with the Sub Agency, then the Tribal Lead Agency submits the FA Equipment Procurement Request / Approval Form (AGR-2204) to Food Assistance on behalf of the Sub Agency.
    6. Additional reporting requirements apply. See Section 7: Property Management.
  3. Allowable equipment purchases.
    1. Equipment is defined as any tangible nonexpendable personal property with a useful life of more than one year and costs $5,000 or more. The purchase of equipment to be used in the EFAP is an allowable expenditure. See the FA Equipment and Equipment Repairs Procurement Guidelines (AGR-454).
    2. Equipment costing $5,000 or more per unit must be approved prior to purchasing, using the FA Equipment Procurement Request / Approval Form (AGR-2204).
    3. Equipment costing more than $30,000 or $40,000 per unit requires three bids in writing and must be submitted with and approved prior to purchasing using the FA Equipment Procurement Request / Approval Form (AGR-2204). Equipment Procurement Guidelines are located on the Food Assistance Forms and Publications webpage.
    4. Tribal Lead Agencies must have written procurement and inventory policies for equipment and procedures for disposing of equipment that at a minimum meet Food Assistance standards. If an agency’s internal equipment procurement policies are more restrictive, then they should adhere to the stricter of the two policies.
    5. If the Tribal Lead Agency allows equipment purchases under their EFAP Agreement with the Sub Agency, then the Tribal Lead Agency submits the FA Equipment Procurement Request / Approval Form (AGR-2204) to Food Assistance on behalf of the Sub Agency.
    6. Additional reporting requirements apply. See Section 7: Property Management.
  4. Allowable equipment repairs.
    1. Equipment repairs with a cost of $5,000 or more are defined as a Capital Expenditure and should be capitalized when they prolong the useful life of the equipment being repaired. Equipment Repair costs which equal or exceed the lesser of the capitalization level established by the non-federal entity for financial statement purposes, or $5,000. Equipment Repairs funded in part or entirely with Food Assistance funds must be pre-approved by Food Assistance.
    2. See the FA Equipment and Equipment Repairs Procurement Guidelines (AGR-454).
    3. Equipment repairs costing $5,000 or more per unit must be approved prior to purchasing, using the FA Equipment Repair Request / Approval Form (AGR-2615).
    4. Equipment repairs costing more than $30,000 or $40,000 per unit requires three bids in writing and must be submitted with and approved prior to purchasing using the FA Equipment Repairs Request / Approval Form (AGR-2615). Equipment Procurement Guidelines are located on the Food Assistance Forms and Publications webpage.
    5. Tribal Lead Agencies must have written procurement and inventory policies for equipment repairs and procedures for disposing of Food Assistance repaired equipment that at a minimum meet the Food Assistance standards. If an agency’s internal equipment repair policies are more restrictive, then they should adhere to the stricter of the two policies.
    6. If the Tribal Lead Agency allows equipment repairs under their EFAP Agreement with the Sub Agency, then the Tribal Lead Agency submits the FA Equipment Repairs Request / Approval Form (AGR-2615) to Food Assistance on behalf of the Sub Agency.
    7. Additional reporting requirements apply. See Section 7: Property Management.
  5. Allowable capital improvement projects.
    1. Capital improvement means expenditures to acquire permanently located capital assets, or expenditures to make additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that are permanently located that materially increase their value or useful life. See the FA Capital Improvement Procurement Guidelines (AGR-898).
    2. The purchase of buildings and/or land is not allowable.
    3. Capital improvements costing $5,000 or more require prior approval. Tribal Lead Agencies should reach out to their regional representatives to make sure they understand what will be required of them before beginning the project and bid process.
    4. Capital improvements are most easily approved for buildings that are owned by the Tribal Lead Agency or Sub Agency. Capital improvements may be approved if a building is leased under certain circumstances. Be advised that a lease term minimum may apply.
    5. Procurement and bid process requirements for capital improvements will vary depending on the cost of the capacity project and/or funding sources.
    6. Tribal Lead Agencies must have written procurement and inventory policies for capital improvements that at a minimum meet the Food Assistance standards. If an agency’s internal capital improvement policies are more restrictive, then they should adhere to the stricter of the two policies.
    7. If the Tribal Lead Agency allows capital improvement purchases under their EFAP Agreement with the Sub Agency, then the Tribal Lead Agency submits the FA Capital Improvement Procurement Request / Approval Form (AGR-2308) to Food Assistance on behalf of the Sub Agency.
    8. Additional reporting requirements apply. See Section 7: Property Management.

6.5 Required Invoicing and Data Reports

  1. Required expenditure and data reports. EFAP is supported with both state and federal funding, separate reporting required.
    1. Each Tribal Lead Agency reports the total activity for themselves and their Sub Agencies, if applicable. The Tribal Lead Agency expenditure and data information is reported in the required Tribal Lead Agency Invoice Voucher (EFAP State: AGR-2228, EFAP State (Enhanced): AGR-2228E, EFAP State (Supplemental): 2228S, EFAP Federal: AGR-2476 [SFY 2024 only]); the Sub Agency’s expenditure and data information is reported as required by the Tribal Lead Agency.
      1. The EFAP Tribal Lead Agency Invoice Voucher - State Funding (AGR-2228) includes financial data and non-financial data (clients served and pounds of food distributed data).
      2. The EFAP Tribal Lead Agency Invoice Voucher - Federal Funding (AGR-2476) includes only financial data.
    2. There are multiple tabs in the Tribal Lead Agency and Sub Agency Invoice Voucher that include instructions, year rollup (auto populates), each month in the state fiscal year, and the closeout report (auto populates most fields).
    3. Tribal Lead Agency reports are due to Food Assistance by the 20th of the month following the month in which the costs were incurred, or the client activity occurred. Even if a Tribal Lead Agency doesn’t have any fiscal activity, it still must submit the Tribal Lead Agency invoice voucher, including any client activity. Food Assistance may require the last report of each fiscal year, the June report, be submitted earlier than July 20th.
    4. The Tribal Lead Agency determines report due dates for Sub Agencies.
  2. The Tribal Lead Agency and Sub Agency Invoice Vouchers include the following sections:
    1. Expenditure Detail:
      1. The invoice voucher includes compiled costs by budget category, incurred for the Tribal Lead Agency and their Sub Agencies.
        1. The Tribal Lead Agency must reimburse Sub Agency before requesting reimbursement from Food Assistance.
        2. Costs are reportable for the month in which the expenditures are incurred, and goods must be received prior to reimbursement.
      2. The Tribal Lead Agency must include with each monthly invoice voucher a detailed Expanded General Ledger indicating the EFAP costs charged each month by the budget category in which they are charging costs.
        1. Additional documentation is required for equipment, equipment repairs, and capital improvements of $5,000 or more.
        2. For Sub Agencies’ expenses, the Tribal Lead Agency must include, in the detailed Expanded General Ledger, at least the aggregate amounts spent by all Food Pantries and Food Banks by budget category.
      3. Sub Agencies backup expenditure documentation will be determined by the Tribal Lead Agency.
        1. Costs are reportable for the month in which the expenditures are incurred, and goods must be received prior to reimbursement.
      4. Food Assistance staff may, at its discretion, request additional backup documentation for charged expenditures.
    2. Food Purchases Report:
      1. Tribal Lead Agencies must break out and report the amount of EFAP funds spent on food purchases by Food Pantries and Food Bank distribution centers (if applicable). This must include funding spent for special dietary needs food.
        1. Special Dietary Needs (SDN) Food is identified as a unique expenditure category on the EFAP Invoice Voucher. This refers to food purchases that meet the nutritional needs of special populations.
        2. Food purchased without the purpose of meeting a special dietary need as defined above should be included in the expenditure details under either Food Pantry or Food Bank operations as applicable.
    3. Food Pantry Clients Served:
      1. For demographic reporting, there are four different groups of Food Pantry clients: Full-service clients, supplemental clients, special dietary needs clients, and kids weekend bags clients. Food Assistance requires Tribal Lead Agencies and Food Pantry Sub Agencies to report full-service client data but also requests that you report client data for special dietary needs, supplemental, and kid’s weekend bags. This data is critical in telling the story of your unique hunger relief efforts that are taking place in your county and the state.
        1. Full-service clients (mandatory): Food Pantries must report full-service clients, including special dietary needs clients. A full-service distribution must include at least three of any of the five main food groups as identified by USDA and are expected to supply full-service clients with nutritionally balanced meals.
          1. The number of full-service clients by age group and households served each month.
          2. The number of new clients
            1. A new client is defined as the first time a client visits ANY Food Pantry in the State of Washington in a calendar year (starting January 1 of each year).
          3. The number of returning clients
            1. A returning client is defined as any subsequent visit a client makes to ANY Food Pantry in the State of Washington in a calendar year (starting January 1 of each year).
        2. Supplemental clients (optional): Food Pantries typically offer clients additional food that is not part of a complete food bag. Supplemental clients are clients who receive only items that are comprised of fewer than 3 of the 5 food groups and nothing else.
          1. Though clients receiving solely supplemental food must be tracked separately from full-service clients, clients who pick up the supplemental items and the full-service products must be included in the full-service count only.
        3. Special dietary needs clients (optional): New and returning clients. Special dietary needs clients are reported in both the full-service clients’ data and the special dietary needs clients’ data. In addition, Food Pantries may track clients who receive special dietary bags, and whether or not the Food Pantry uses EFAP funds to purchase SDN food. As identified by the Washington State legislature, these groups include infants under one year of age, children with disabilities, pregnant and lactating women, people with chronic diseases such as cancer and diabetes, people with Acquired Immune Deficiency Syndrome (AIDS), people with lactose intolerance, people with chewing difficulties, alcoholics, intravenous drug users, and people with cultural food preferences.
        4. Kids weekend bag clients (optional): New and returning clients. Kids weekend bag clients that are full-service are reported in both the full-service clients’ data and the kids weekend bag clients’ data. In addition, Food Pantries may track clients who receive kids weekend bags. Bags are expected to supply clients with nutritionally balanced meals. Bags must include at least three of any of the five main food groups as identified by USDA and provide food for at least two days.
          1. Bags that do not meet the definition above should be considered supplemental.
        5. Total kids weekend bags (optional): The total number of kids weekend bags distributed each month.
        6. Sub Agency match (mandatory, as required by the Tribal Lead Agency): Sub Agencies have an additional section for tracking match.
    4. Food Voucher Clients Served:
      1. All Tribal Lead Agencies must submit reports to Food Assistance summarizing the client information. This includes the number of households and individual clients served each month by age group.
        1. The number of new clients
          1. A new client is defined as the first time a client visits ANY Voucher Program in the State of Washington in a calendar year (starting January 1 of each year).
        2. The number of returning clients
          1. A returning client is defined as any subsequent visit a client makes to ANY Voucher Program in the State of Washington in a calendar year (starting January 1 of each year).
      2. Tribal Lead Agencies must submit monthly or quarterly demographic information, depending on the report schedule they have chosen.
      3. Sub Agencies must submit monthly or quarterly demographic information to their contractor summarizing the number of households and individual clients served each month, new and returning by age group.
    5. Pounds of Food Distributed:
      1. The number of pounds of food distributed to clients by Food Pantries – all sources. The number of pounds of food (all sources) its Food Bank(s) delivered to the EFAP Food Pantries, if applicable.
        1. Food Pantry full service (mandatory): The total number of pounds of food (all sources) distributed to full-service clients by the Tribal Lead Agency and Food Pantry Sub Agencies. This includes full-service special dietary foods.
        2. Food Bank distribution center (mandatory, if applicable): The number of pounds of food (all sources) distributed to EFAP Food Pantries by the Food Bank(s).
        3. Supplemental (optional): The number of pounds (all sources) of food distributed to supplemental clients. In order to quantify the additional food that providers sometimes offer clients; providers have the option to additionally track supplemental pounds of food.
        4. Kids weekend bags (optional): The number of pounds of food (all sources) distributed through Kids Weekend Bags.
  3. Failure to submit expenditure and data reports.
    1. Food Assistance may recapture unclaimed funds if the Tribal Lead Agency does not submit invoice vouchers in a timely manner.
      1. If the Tribal Lead Agency fails to file an invoice voucher within any two consecutive month period, Food Assistance may elect to terminate the Agreement.
      2. The Tribal Lead Agency may recapture unclaimed funds or terminate the Agreement with the Sub Agency based on the same criteria as long as it is not inconsistent with the Agreement.
  4. EFAP Closeout Report required:
    1. The Tribal Lead Agency must submit closeout reports after the close of each fiscal year as required by Food Assistance, during the transfer of obligations to another Tribal Lead Agency, or upon termination of the Agreement for any reason.
      1. The Closeout Report is located on the last tab of the Fiscal Invoice Voucher.
    2. The closeout report must accurately reflect the work completed, the funds expended by the Tribal Lead Agency during the Agreement period, the demographics required by Food Assistance, and the reporting of the required match.
  5. Tribal Lead Agencies must complete reports throughout the Agreement period.
    1. FA Annual Equipment Inventory (AGR-2201) and FA Annual Capital Improvement Inventory (AGR-2614) report(s) as applicable – See Section 7.2 Annual Reporting of Capital Assets.
    2. Monthly Invoice Vouchers – Client data and expenditure information
    3. Other reports as required.
  6. Required reports and schedule of submittals for Tribal Lead Agencies.
  7. Tribal Lead Agencies determine due dates for Sub Agency reporting.
Click here to return to EFAP-Tribal page
EFAP-Tribal Procedures Manual Table of Contents
Section 5 Section 7
Revision History
Section 6 Revision 2024-07-01