An official report for supplemental food program managers, administrators, and policy makers prepared by the US General Accounting Office provides a brief overview of USDA's Temporary Emergency Food Asssistance Program (TEFAP) at the federal and state levels, including the criteria and methods used to allocate and distribute TEFAP commodities and funds. Views of selected states are included on the appropriateness of USDA's procedure for allocating such commodities and funds among states, and on the perceived potential effects that the continuance of the TEFAP might have on states. Attention also was directed to the commodity of cheese as it relates to the TEFAP. Ancillary information and data are included in 3 appendices concerning the distribution of commodities to the needy under the TEFAP, states' issues relating to TEFAP, and the amount of cheese allocated to and received by states during fiscal year 1986.