(1)OFB and their recipient agencies will use funds made available under the federal guidelines in 7 CFR 251.8 for direct expenses associated with the distribution of USDA foods and foods secured from other sources to the extent that the foods are ultimately distributed by eligible recipient agencies. OFB will furnish reports as required by OMB Circular A-133 to provide these assurances.
(2)Internal controls including, but not limited to, the use of vouchers and receipts to substantiate all expenditures will be maintained by the OFB and recipient agencies. The Department will conduct monitoring of expenses and the accounting system on an annual basis.
(3)The OFB shall provide the department with an annual audit of program and fiscal transactions within nine (9) months after the close of the fiscal audit period in accordance with OMB Circular A-133.
(4)Records of program activities and fiscal transactions shall be maintained by the OFB and their recipient agencies for a period of three (3) years from the close of the federal fiscal year to which they pertain. These records shall be made available to federal, state and OFB monitoring staff upon request.
(5)The OFB and their recipient agencies shall insure that proper records are kept at all distribution sites.
(6)Fiscal reports and program reports, audit requirements, as well as storage and distribution costs for the month shall be maintained by the OFB.
(7)Each recipient agency shall provide monthly reports to the OFB in a format prescribed by the OFB and the department.
(8)Allowable administrative cost may be used to pay direct expenses associated with the distribution of USDA foods and foods secured from other sources. Direct expenses include the following:
(a)Intrastate and interstate transport, storing, handling, repackaging, processing, and distribution of foods.
(b)Costs associated with determination of eligibility, verification, and documentation.
(c)Costs of providing information to persons receiving USDA foods concerning the appropriate storage and preparation of such foods.
(d)Costs involved in publishing announcements of times and locations of distribution, and
(e)Costs of recordkeeping, auditing, and other administrative procedures required for program participation.
Rule 461-191-0050 — Fiscal Controls,