GEORGIA WIC PROGRAM PROCEDURES MANUAL NSA External Entities Audit Standards and Sanctions Policy No. NSA- 500.03 Effective date: October 1, 2016

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Policy Entities that contract with the Georgia Department of Public Health (DPH) must meet certain financial reporting requirements. These requirements are defined in the Single Audit Act Amendment of 1996; 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F - Audit Requirements ; Contract Provisions; DPH Policy; and the O.C.G.A. §§50-20-1 through 50-20-8. The requirements vary according to the dollar amount expended by the entity during its accounting year. Purpose The purpose of the policy is to ensure that those non-federal entities which receive funds from the Department of Public Health (DPH) conform to the standards and requirements imposed by federal and state law and by DPH’s Contracts. Sanctions are imposed on those entities that do not comply with the standards and/or audit requirements.

Procedures I. The Georgia Department of Public Health (DPH) has established standards and sanctions for external entities’ audits under DPH

II. See DPH policy number AU-02001 for detail.

Authority 2 CFR § Part 200, 7 CFR § 277.17, O.C.G.A. §§50-20-1 through 50-20-8. DPH Policy AU-02001 Definitions/Supporting Information (none)