Title 7: Agriculture
Subtitle B: Regulations of the Department of Agriculture (Continued)
CHAPTER II: FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE
SUBCHAPTER A: CHILD NUTRITION PROGRAMS
PART 210: NATIONAL SCHOOL LUNCH PROGRAM
Subpart E: State Agency and School Food Authority Responsibilities
210.22 - Audits.
(a) General. Unless otherwise exempt, audits at the State and school food authority levels shall be conducted in accordance with Office of Management and Budget Circular A-133 and the Department's implementing regulations at 7 CFR part 3052. For availability of the OMB Circular mentioned in this paragraph, please refer to 5 CFR 1310.3.
(b) Audit procedure. These requirements call for organization-wide financial and compliance audits to ascertain whether financial operations are conducted properly; financial statements are presented fairly; recipients and subrecipients comply with the laws and regulations that affect the expenditures of Federal funds; recipients and subrecipients have established procedures to meet the objectives of federally assisted programs; and recipients and subrecipients are providing accurate and reliable information concerning grant funds. States and school food authorities shall use their own procedures to arrange for and prescribe the scope of independent audits, provided that such audits comply with the requirements set forth in 7 CFR part 3015.
[53 FR 29147, Aug. 2, 1988, as amended at 71 FR 39516, July 13, 2006]