Audit Guide for the Child Nutrition Programs


Book Description

Abstract: Information necessary for performing financial and program management audits of federally funded child feeding programs at the state agency level is provided in this interim guide. Specific programs in this category are: National School Lunch Program, Special Milk Program, School Breakfast Program, Child Care Food Program, Summer Food Service Program for Children, Food Service Equipment Assistance Program, State Administrative Expenses, and the Food Distribution Program as it relates to the child feeding programs. Background information, audit objectives, and specific audit steps are provided.




Audit Guide for the Child Nutrition Programs - Schools


Book Description

Abstract: Background information, audit guidelines, audit objectives, and minimum audit coverage are provided in this guide written to assist state auditors or audit firms auditing federally financed child nutrition programs in schools. Specific programs referred to are National School Lunch Program, School Breakfast Program, Special Milk Program, and Nonfood Assistance Program.










Audit and Accounting Guide


Book Description

State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include: • Financial reporting and the financial reporting entity • Revenue and expense recognition • Capital asset accounting • The elements of net position • Accounting for fair value • Municipal securities offerings • Tax abatements
















Managing Child Nutrition Programs


Book Description

This valuable resource for dietetic educators, community health and public health professionals is also an essential tool for school districts and state departments of education. With chapters prepared by recognized child nutrition practitioners and academic leaders, this publication addresses the strategic needs of child nutrition programs today. The Second Edition has been fully updated to reflect changes in legislation and school nutrition programs. This resource addressses the latest issues in the school nutrition environment such as a school's responsibility to curb student obesity, school board policy and the sale of non-nutritious foods, and the need for collaboration to balance healthy eating and physical activity. Managing Child Nutrition Programs, Second Edition offers updated competency statements for school nutrition directors, managers and food service assistants.