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 the FY 2015 Cost of Living Adjustments to the SNAP maximum allotments, income eligibility standards, and deductions. Under the Food and Nutrition Act of 2008, COLAs are effective as of Oct. 1, 2014.