CFR > Title 7 - Agriculture > SUBTITLE B—Regulations of the Department of Agriculture > CHAPTER II—FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE (parts 210 to 296) > SUBCHAPTER A—CHILD NUTRITION PROGRAMS (parts 210 to 249) > PART 235—STATE ADMINISTRATIVE EXPENSE FUNDS > 235.8—Management evaluations and audits.

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 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.

Code of Federal Regulations

(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))

Code of Federal Regulations

[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]