Beginning in 2000, the USDA began conducting a demonstration project, known as the National Master Processing Agreements, under which USDA Food and Nutrition Service arranges for national processing of federally donated foods.
The Prime Vendor Pilot was conducted as part of USDA's Business Process Re-engineering efforts to improve the administration and operation of the Food Distribution Program on Indian Reservations. Under this pilot, USDA partnered with the Department of Defense, which had an existing contract with commercial vendors and distributors.
The Single Audit Act and Office of Management and Budget (OMB) Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations,” govern the auditing of Federal awards made to non-Federal entities. The purpose of this pamphlet is to provide basic information on the single audit process in straightforward and concise language. Users should refer to the Circular and other referenced documents for the language of the actual requirements.
Each year, the Federal Government provides over $300 billion–one-sixth of the Federal budget–in grants to non-Federal entities (States, local and tribal governments, colleges and universities, and other nonprofit organizations). Audits are a primary tool used by the Federal government to ensure that these funds are expended properly.