This guide is designed to assist independent auditors in conducting audits of the operations of the Summer Food Service for Children. The summer program provides nutritional help to children who would otherwise be deprived of food assistance received at other times of the year under the National School Lunch and Breakfast Programs. During the summer months, public and private nonprofit sponsors organize and operate food assistance sites. These sites are established to benefit areas in which at least one-third of the children are eligible for free or reduced-price school meals under the state's family-size income standards. Federal regulations require that each sponsor whose total claim exceeds $50,000 secure an audit by an independent certified public accountant or state or local government auditor. This guide is not intended to be a substitute for the program regulations and handbooks listed but is presented to assist in evaluating the sponsor's claim for reimbursement. (Author/MLF)