[Code of Federal Regulations]
[Title 7, Volume 4]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR210.22]

[Page 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. 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]