FNS Documents & Resources

This memorandum is in response to questions raised by the Connecticut state agency.

Several data sources, including information on free and reduced price eligibility status changed as a result of verification, indicate that there is a significant problem with inaccurate certifications for free/reduced price meal benefits in the National School Lunch Program (NSLP). Therefore, it is imperative that both state agencies and FNS make every effort to validate the accuracy of eligibility determinations.

We are issuing policy that will allow states to consider the information contained in an Upward Bound participant’s application to be equivalent to that of the Summer Food Service Program meal application when making eligibility determinations to participant in the SFSP.

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.