TFC Consulting, Inc. (TFC), an independent licensed Certified Public Accounting firm, was contracted by the Department of Agriculture (USDA), Office of Inspector General (OIG) to conduct an agreed-upon procedures engagement (AUP) to assess aspects of five selected States’ compliance with the Supplemental Nutrition Assistance Program (SNAP) regulations. TFC was also responsible for providing the Food and Nutrition Service (FNS) with recommendations to enhance program efficiency and effectiveness.