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A-133 March 2000 Compliance Supplement


Nutrition Services Division Management Bulletin

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 White House Office of Management and Budget Web site at http://www.whitehouse.gov/omb/grants_circulars.

Questions:   School Nutrition Programs Unit | 800-952-5609
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