| Nutrition Services Division |
|
| To: Child Nutrition Program Sponsors |
Number: 02-127, 02-225, 02-717 |
| Attention: Food Service Director |
Date: November 2002 |
| Subject: Office of Management and Budget Circular A-133 March 2000 Compliance Supplement |
|
This Management Bulletin announces the availability of the March 2002 Compliance Supplement to the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.
The Compliance Supplement is the guidance used by auditors to audit child nutrition programs and contains the objectives, procedures, and compliance requirements for audits of federal programs. Part 4 of the Compliance Supplement provides audit information for the Child Nutrition Cluster (School Breakfast [Catalog of Federal Domestic Assistance [CFDA] number 10.553], National School Lunch [CFDA 10.555], Special Milk [CFDA 10.556], Summer Food Service [CFDA 10.559], and the Child and Adult Care Food Programs [CFDA 10.558]). This Compliance Supplement supersedes the March 2001 edition.
The Compliance Supplement is available on the following Web site http://www.whitehouse.gov/omb/grants_circulars.
