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Food Stamp Program: Electronic Benefits Transfer Benefit (EBT) Statement on Auditing Standards 70 (SAS 70) Audit Requirements

Last Published: 08/24/2017

The Food and Nutrition Service (FNS) proposes to revise Food Stamp Program (FSP) regulations about approval of Electronic Benefits Transfer (EBT) systems and how States arrange for those systems to be audited. States with EBT systems delivering FSP benefits would be required to obtain an annual audit of their FSP EBT system. States could direct their EBT system contractor to have audits done, contract separately for the audits, or have competent state personnel conduct them. The audits would be a new requirement recommended by the United States Department of Agriculture (USDA) Office of the Inspector General (OIG). EBT audits must comply with the American Institute of Certified Public Accountants (AICPA) Statement on Auditing Standards No. 70, Reports on the Processing of Transactions by Service Organizations (SAS 70). Audits would also follow EBT review guidelines developed by the USDA OIG to the extent the guidelines refer to FSP benefits.

Proposed Rule
Publication Date: 
Tuesday, February 23, 1999
Comment Period End Date: 
Monday, May 24, 1999