10.002 - 1 Monitoring and Audits

Revised August 2019 X. Monitoring and Audits - Audits

PROCEDURE 10.002 Implementing Office: Community Health Administration (CHA) Revised August 2019

Approved by:

_______________________ LaQuandra S. Nesbitt MD, MPH; Agency Director Review by Legal Counsel:

____________________ Phillip Husband, Esq.; General Counsel Effective Date: 08/11/2015

I. Authority USDA

II. Reason for the Policy CFR § 246.20 Audits (b)(3) III. Applicability DC WIC Local Agency

IV. Policy Statement 1. Local agency sponsored audit reports of Program operations shall be made available for State Agency and the U.S. Department of Agricultural (USDA) review upon requests.

2. The local agency shall submit the current A-133 audit to the State Agency along with the Local Agency Annual Plan of Operations. The A-133 audit must provide a line item audit review of the Special Supplemental Nutrition Program for Women, Infants and Children (WIC) with the CFDA No. 10.557. The A-133 audit must cover at least the second year prior to the current fiscal year (for example in Fiscal Year 2010—October 1, 2009– September 30, 2010, the A-133 Audit that is submitted will cover FY 2009, not FY 2010).

3. The State Agency will monitor submission of the most current A-133 Audit during site visits (10.003) and the management evaluation process (10.004).

V. Procedures The following concerns auditing procedures: 1. Submit current A-133 Audit to the State Agency along with the Local Agency Workplan and Quarterly Narrative Report (see appendix 10.001B). 2. Provide other audits reports upon request from State Agency or USDA.

VI. Appendix

N/A VII. Reference 10.001B Local Agency Workplan and Quarterly Narrative Report 10.003 State Monitoring, Technical Assistance, and Site Visits 10.004 State Management Evaluations