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.

This memorandum provides revised policy guidance on certification periods pertaining to zero income households in FDPIR. FNS Handbook 501 provides that households who report zero income month after month must be asked as to how they sustain themselves and other household members.