Section 235.8 - Management evaluations and audits(a) Unless otherwise exempt, audits at the State level shall be conducted in accordance with 2 CFR part 200 , subpart F and Appendix XI, Compliance Supplement and USDA implementing regulations 2 CFR part 400 and part 415 .(b) While OIG shall rely to the fullest extent feasible upon State sponsored audits, it shall, whenever considered necessary,(1) perform on-site test audits, and(2) review audit reports and related working papers of audits performed by or for State agencies.(c) Each State agency shall provide FNS with full opportunity to conduct management evaluations of all operations of the State agency under this part and shall provide OIG with full opportunity to conduct audits of all such operations. Each State agency shall make available its records, including records of the receipt and expenditure of funds, upon a reasonable request by FNS, OIG, or the U.S. Comptroller General.41 FR 32405, Aug. 3, 1976, as amended at 44 FR 51186, Aug. 31, 1979; Amdt. 7, 47 FR 18567, Apr. 30, 1982; Amdt. 9, 48 FR 195, Jan. 4, 1983; 54 FR 2991, Jan. 23, 1989; 71 FR 39519, July 13, 2006; 81 FR 66493, Sept. 28, 2016 Sec. 7 , Pub. L. 95-627 , 92 Stat. 3621 (42 U.S.C. 1776 ) ; secs. 804 , 805 , 812 , 814 , 816 , 817 and 819 , Pub. L. 97-35 , 95 Stat. 521-535 (42 U.S.C. 1753 , 1754 , 1756 , 1759 , 1759a , 1771 , 1773 , 1774 , 1776 , and 1785 )