[Code of Federal Regulations]
[Title 7, Volume 4]
[Revised as of January 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR247.13]

[Page 416]
 
                          TITLE 7--AGRICULTURE
 
    CHAPTER II--FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE
 
PART 247_COMMODITY SUPPLEMENTAL FOOD PROGRAM--Table of Contents
 
Sec. 247.13  Records and reports.

    (a) Recordkeeping requirements. Each State agency shall, in 
accordance with Sec. 250.6(r), maintain accurate and complete records 
with respect to the receipt, disposal, and inventory of supplemental 
foods, including the determination made as to liability for any improper 
distribution or use of, or loss of, or damage to, such foods and the 
result obtained from the pursuit of claims arising in favor of the State 
agency. Accurate and complete records shall also be maintained with 
respect to the receipt and disbursement of administrative funds. State 
agencies shall require all local agencies to maintain accurate and 
complete records with respect to the receipt, disposal and inventory of 
supplemental foods and with respect to receipt and disbursement of 
administrative funds. All records required by this section shall be 
retained for a period of 3 years following the date of submission of the 
annual expenditure report for the period to which the reports pertain. 
All records, except medical case rec ords of participants (unless they 
are the only source of certification data), shall be available during 
normal business hours for representatives of the Department and the 
General Accounting Office of the United States to inspect, audit, and 
copy. Any reports resulting from such examinations shall not divulge 
names of individuals.
    (b) Financial reports. All financial data shall be submitted 
quarterly on the S.F. 269(WIC/CSFP) and/or the S.F. 272 for State 
agencies on the check payment system.
    (c) Participation and food distribution reports. Participation and 
Food Distribution reports FNS-153 and FNS-155 shall be submitted as 
required by FNS, at a frequency prescribed by FNS. Annually, a physical 
inventory of all foods at each storage and distribution site is required 
to be submitted to FNS at a date specified by FNS.
    (d) Civil rights. Each local agency participating under the Program 
shall submit a report of racial and ethnic participation data FNS-191, 
at a frequency prescribed by FNS.
    (e) Audit acceptability of reports. To be acceptable for audit 
purposes, all financial and Program performance reports shall be 
traceable to source documentation.
    (f) Certification of reports. Financial and Program reports shall be 
certified as to their completeness and accuracy by the person given that 
responsibility by the State agency.
    (g) Use of reports. FNS shall use State agency reports to measure 
progress in achieving objectives set forth in the State Plan. If it is 
determined, through review of State agency reports, Program or financial 
analysis, or an audit, that a State agency is not operating according to 
its State Plan, FNS may request additional information and take other 
appropriate actions.

(Approved by the Office of Management and Budget under control number 
0584-0063)

(44 U.S.C. 3506)

[46 FR 6341, Jan. 21, 1981, as amended at 47 FR 746, Jan. 7, 1982]