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.