[Code of Federal Regulations]

[Title 7, Volume 4]

[Revised as of January 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 7CFR210.22]



[Page 57-58]

 

                          TITLE 7--AGRICULTURE

 

    CHAPTER II--FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE

 

PART 210_NATIONAL SCHOOL LUNCH PROGRAM--Table of Contents

 

    Subpart E_State Agency and School Food Authority Responsibilities

 

Sec. 210.22  Audits.



    (a) General. State agencies and school food authorities shall comply 

with the requirements of 7 CFR part 3015 concerning the audit 

requirements for recipients and subrecipients of the Department's 

financial assistance.

    (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



[[Page 58]]



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.