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.
Recently, we have received several questions about the use of funds from the nonprofit school food service account to cover expenditures related to farm to school activities and school gardens. The questions and answers below address specific scenarios that school food authorities may be dealing with when considering the allowability of such costs.