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X. MONITORING AND AUDITS Health/Office of Nutrition Services LLP Clay County Board of Health (Central) David L. Howell, CPA 06/30/2023 Complete Mid-Ohio Valley Board of Health Perry & Associates, CPA, A.C. 06/30/2023 Complete Monongalia County Health Department Ferrari& Associates, PLLC 06/30/2023 Complete Randolph Elkins Board of Health David L. Howell, CPA 06/30/2023 Complete Shenandoah Valley Medical System, Inc. SEK & Co., LLC 04/01/2023 - 03/31/2024 Audit Occurring Valley Health Systems, Inc. Hayflich, CPAs 05/31/2023 Complete West Virginia Emergency Medical Services, Technical Support Network, Inc. (TSN) Herman & Cormany CPA, A.C. 06/30/2023 Complete Wheeling-Ohio County Board of Health Ferrari & Associates, PLLC. 06/30/2023 Complete

If additional audits were conducted, please provide separately. c. Entities not audited and reason (e.g., local office is not a subrecipient local agency, non-federal entity did not expend $750,000 or more in Federal funds during the fiscal year, etc.) Entities not audited (includes Reason Entity Not Audited both State and local agencies) N/A – Not applicable All eight Local WIC Agencies and the State Agency were audited for FY ending June 30, 2023. ADDITIONAL DETAIL: Monitoring & Audits Appendix and/or Procedure Manual (citation): Click or tap here to enter text. 2. Audit Management Decision a. Methods used by the State agency to ensure that corrective action is taken on audit findings include (check all that apply): ☒State agency has a copy of the corrective action plan on file. ☒State agency tracks audits to determine if the same problems are recurring from year to year. ☒Local agency must file periodic reports. ☒State agency contacts local agency by phone or in writing periodically. 8