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THE STATE EDUCATION DEPARTMENT / THE UNIVERSITY OF THE STATE OF NEW YORK / ALBANY, NY 12234

Office of P-20 Education Policy
Child Nutrition Program Administration
89 Washington Avenue, Room 375 EBA, Albany, NY 12234
Phone: (518) 473-8781 Fax: (518) 473-0018

To: 
School Food Service Directors/Managers
From: 
Frances N. O'Donnell, Coordinator
Date: 
Thursday, January 20, 2011
Subject: 
Single Audit Issues-Sanctions for Non-Compliance School Food Authorities (SFAs)

School Food Authorities (SFAs) expending more than $500,000 in Federal dollars must conduct single audits in accordance with OMB Circular A-133.

Both Federal regulations (3052.225) and Circular A-133 mandate that State agencies take immediate corrective action when sub-recipients (SFAs) either do not conduct single audits, or conduct single audits not in accordance with A-133.

The performance of a single audit in accordance with A-133 is the primary, at times, the only assurance that sub-recipients (SFAs) have expended Federal funds in accordance with Federal regulations. If a single audit is not conducted, or not conducted properly, the total grant award may be considered a "questioned cost".

State agencies must also ensure that sub-recipients (SFAs) are procuring audit services in accordance with A-133. Sub-grantees, as well as grantees, must conduct all procurement in a manner providing for full and open competition. The auditor's, or the auditing firm's, objectivity must never be brought into question. Only by ensuring that full and open competition has occurred can USDA determine and conclude the objectivity of the single audit.

Refer to OMB Circular A-133, Subpart B-Audits, .225, Sanctions; Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments; Circular A-110, Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals and Other Non-Profit Organizations, for further information on the above issues.

Another issue that has surfaced is that SFAs are requesting extensions of the due date for their A-133 audits covering fiscal year 2009 through 2011. State Agencies have been directed not to approve grantee (SFA) requests for such extensions. This requirement improves accountability of all Federal funds and also assures uniform application of the reporting requirement to all recipients (SFAs).

If an SFA is subject to the requirement of Single Audits, they must comply with all audit requirements, including the required filing date.

SFAs are compromising their ability to participate in the federal child nutrition programs and subsequently to receive federal funds for those meals when they opt not to fully cooperate with the federal audit requirements. Penalties are much harsher now and can result in the termination of the program which in turn can ultimately result in an SFA being declared ineligible to participate in the Child and Adult Care Food Program, and the Summer Food Service Program as well as the National School Lunch Program and the School Breakfast Program. USDA will be establishing the disqualification requirements as a result of passage of the Healthy, Hunger Free Kids Act of 2010 in order to comply with Section 362 of the Act.

Questions on A-133 Audit requirements should be directed to Paula Tyner-Doyle at 518-474-3279.

USDA Nondiscrimination Statement

In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from discriminating based on race, color, national origin, sex, disability, age, or reprisal or retaliation for prior civil rights activity in any program or activity conducted or funded by USDA. 

Persons with disabilities who require alternative means of communication for program information (e.g. Braille, large print, audiotape, American Sign Language, etc.), should contact the Agency (State or local) where they applied for benefits. Individuals who are deaf, hard of hearing or have speech disabilities may contact USDA through the Federal Relay Service at (800) 877-8339.  Additionally, program information may be made available in languages other than English.

To file a program complaint of discrimination, complete the USDA Program Discrimination Complaint Form, (AD-3027) found online at: http://www.ascr.usda.gov/complaint_filing_cust.html, and at any USDA office, or write a letter addressed to USDA and provide in the letter all of the information requested in the form. To request a copy of the complaint form, call (866) 632-9992. Submit your completed form or letter to USDA by:

(1)     mail: U.S. Department of Agriculture
         Office of the Assistant Secretary for Civil Rights
         1400 Independence Avenue, SW
         Washington, D.C. 20250-9410;

(2)     fax: (202) 690-7442; or

(3)     email: program.intake@usda.gov.

This institution is an equal opportunity provider.

 

For Nondiscrimination Statement translations, click here.

Los demás programas de asistencia nutricional del FNS, las agencias estatales y locales, y sus beneficiarios secundarios, deben publicar el siguiente Aviso de No Discriminación:

De conformidad con la Ley Federal de Derechos Civiles y los reglamentos y políticas de derechos civiles del Departamento de Agricultura de los EE. UU. (USDA, por sus siglas en ingles), se prohíbe que el USDA, sus agencias, oficinas, empleados e instituciones que participan o administran programas del USDA discriminen sobre la base de raza, color, nacionalidad, sexo, discapacidad, edad, o en represalia o venganza por actividades previas de derechos civiles en algún programa o actividad realizados o financiados por el USDA.

Las personas con discapacidades que necesiten medios alternativos para la comunicación de la información del programa (por ejemplo, sistema Braille, letras grandes, cintas de audio, lenguaje de seas americano, etc.), deben ponerse en contacto con la agencia (estatal o local) en la que solicitaron los beneficios. Las personas sordas, con dificultades de audición o discapacidades del habla pueden comunicarse con el USDA por medio del Federal Relay Service [Servicio Federal de Retransmisión] al (800) 877-8339. Además, la información del programa se puede proporcionar en otros idiomas.

Para presentar una denuncia de discriminación, complete el Formulario de Denuncia de Discriminación del Programa del USDA, (AD-3027) que está disponible en linea en:http://www.ocio.usda.gov/sites/default/files/docs/2012/Spanish_Form_508_Compliant_6_8_12_0.pdf. y en cualquier oficina del USDA, o bien escriba una carta dirigida al USDA e incluya en la carta toda la información solicitada en el formulario. Para solicitar una copia del formulario de denuncia, llame al (866) 632-9992. Haga llegar su formulario lleno o carta al USDA por:

(1)     correo: U.S. Department of Agriculture
         Office of the Assistant Secretary for Civil Rights
         1400 Independence Avenue, SW
         Washington, D.C. 20250-9410;

(2)     fax: (202) 690-7442; o

(3)     correo electrónicoprogram.intake@usda.gov.

Esta institución es un proveedor que ofrece igualdad de oportunidades.

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