Guide for the Audit of School Food Authorities Participating in Federally Supported Child Nutrition Programs |
From inside the book
Results 1-5 of 6
Page 5
... audit should cover a portion of the preceding fiscal year . Audit coverage should be extended to cover all or part of the preceding fiscal year if the audit findings warrant such coverage . 7.4 Preparation for Audit . A thorough survey ...
... audit should cover a portion of the preceding fiscal year . Audit coverage should be extended to cover all or part of the preceding fiscal year if the audit findings warrant such coverage . 7.4 Preparation for Audit . A thorough survey ...
Page 6
7.4 Preparation for Audit . A thorough survey in preparation for an audit is ... audit program . ( See Section 8.3 ) 7.5 7.6 Conferences with Local Officials . a ... findings . These comments could influence the manner in which program ...
7.4 Preparation for Audit . A thorough survey in preparation for an audit is ... audit program . ( See Section 8.3 ) 7.5 7.6 Conferences with Local Officials . a ... findings . These comments could influence the manner in which program ...
Page 8
7.7 7.8 Audit Working Papers . a . Sufficient , complete , and relevant evidential matter shall be recorded in the working papers in support of statements of audit findings , conclusions and recommendations contained in the audit report ...
7.7 7.8 Audit Working Papers . a . Sufficient , complete , and relevant evidential matter shall be recorded in the working papers in support of statements of audit findings , conclusions and recommendations contained in the audit report ...
Page
... audit reports are to be submitted to the appropriate officials of the organizations requiring or arranging for the audits . Copies of the reports should be sent to other officials who may be responsible for taking action on audit findings ...
... audit reports are to be submitted to the appropriate officials of the organizations requiring or arranging for the audits . Copies of the reports should be sent to other officials who may be responsible for taking action on audit findings ...
Page
... audited on the auditor's findings , conclu- sions , and recommendations . Except where the possibility of fraud or other compelling reason may require different treatment , the auditor's tentative findings and conclusions should be ...
... audited on the auditor's findings , conclu- sions , and recommendations . Except where the possibility of fraud or other compelling reason may require different treatment , the auditor's tentative findings and conclusions should be ...
Common terms and phrases
accounting records accurate agency or FNSRO agreements application audit findings audit report Audit Step 8.4p Audit Working Papers auditee's auditing standards auditors CFR Title Child Nutrition Programs claim for reimbursement competitive foods Determining Eligibility eligibility for free ensure equipment established evaluate Exit Conferences Federal funds financial management fiscal food Assistance funds food service account free and reduced free or reduced included inventory laws and regulations meals and free meals served National School Lunch needy children Nonfood Assistance Program Obtain copies organization presented fairly procedures program is administered purchased recommendations reduced price meals Reference Parts 210.8 regulations and instructions responsible officials Review School Breakfast Program School Food Authority school food service School Lunch Program school or institution schools participating scope SFA's Special Milk Program storage submitted test basis ticket Type A lunches U. S. Department U. S. General Accounting USDA donated foods Verify XYZ County Board