FNS Documents & Resources

This memorandum provides guidance on reporting expenditures of SNAP funds in order to comply with reporting requirements of OMB Circular A-133 and OMB guidance implementing the American Recovery and Reinvestment Act of 2009. Our Oct. 31, 2013 subject memorandum pertained to A-133 audits of fiscal year 2013. This memorandum updates that document by providing parallel information on fiscal year 2014 audits.

The annual report, Expenditures on Children and Families, also known as the Cost of Raising a Child, shows that a middle-income family with a child born in 2013 can expect to spend about $245,340 ($304,480 adjusted for projected inflation) for food, housing, childcare and education, and other child-rearing expenses up to age 18. Costs associated with pregnancy or expenses occurred after age 18, such as higher education, are not included.