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X. MONITORING AND AUDITS audits. ☐Other (specify): Click or tap here to enter text. c. The State agency maintains a listing of all planned audits for the coming Fiscal Year. ☒Yes ☐No (Indicate recent FYs which included WIC in the single audit report): On the State of WV A-133 Audit, WIC was not considered a major program in SFY 2023 ending 6/30/2023 but it was pulled and considered a major program for SFY 2024 ending 6/30/2024. d. The State agency ensures WIC participation in the single audit and other audits by (check all that apply): ☐Developing a tracking system that monitors the status of each audit ☒Establishing a contact person for each audit ☒Including this audit requirement in the local agency contract ☐Other (specify): Click or tap here to enter text. ADDITIONAL DETAIL: Monitoring & Audits Appendix and/or Procedure Manual (citation): P&P 6.17, 6.18, 6.19 10