[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: 7CFR235.8]

[Page 276-277]
 
                          TITLE 7--AGRICULTURE
 
    CHAPTER II--FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE
 
PART 235_STATE ADMINISTRATIVE EXPENSE FUNDS--Table of Contents
 
Sec.  235.8  Management evaluations and audits.

    (a) Unless otherwise exempt, audits at the State level 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. 
(To obtain the OMB circular referenced in this definition, see 5 CFR 
1310.3.)
    (b) While OIG shall rely to the fullest extent feasible upon State 
sponsored audits, it shall, whenever considered necessary, (1) perform 
on-site test audits, and (2) review audit reports and related working 
papers of audits performed by or for State agencies.
    (c) Each State agency shall provide FNS with full opportunity to 
conduct management evaluations of all operations of the State agency 
under this

[[Page 277]]

part and shall provide OIG with full opportunity to conduct audits of 
all such operations. Each State agency shall make available its records, 
including records of the receipt and expenditure of funds, upon a 
reasonable request by FNS, OIG, or the U.S. Comptroller General.

(Sec. 7, Pub. L. 95-627, 92 Stat. 3621 (42 U.S.C. 1776); secs. 804, 805, 
812, 814, 816, 817 and 819, Pub. L. 97-35, 95 Stat. 521-535 (42 U.S.C. 
1753, 1754, 1756, 1759, 1759a, 1771, 1773, 1774, 1776, and 1785))

[41 FR 32405, Aug. 3, 1976, as amended at 44 FR 51186, Aug. 31, 1979; 
Amdt. 7, 47 FR 18567, Apr. 30, 1982; Amdt. 9, 48 FR 195, Jan. 4, 1983; 
54 FR 2991, Jan. 23, 1989; 71 FR 39519, July 13, 2006]