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X. MONITORING AND AUDITS ☒State agency visits local agency. ☐Other (specify): Click or tap here to enter text. b. State agency actions taken to ensure that all claim amounts are recovered include (check all that apply): ☐Local agency files periodic reports. ☒State agency contacts local agency by phone or in writing. ☒State agency monitors receipt of a check in the amount of an audit claim. ☒State agency establishes and employs billing/offsetting of account procedures. ☐Other (specify): Click or tap here to enter text. c. State agency accounting procedures for claim amounts recovered: ☒Recovered claim amounts from prior fiscal years are returned to FNS. ☒Recovered claim amounts are reallocated if collected within the same fiscal year. ☐Claim amounts are verified with local agency. ☐Other (specify): Click or tap here to enter text. ADDITIONAL DETAIL: Monitoring & Audits Appendix and/or Procedure Manual (citation): Click or tap here to enter text. 3. Availability of Audit Reports a. The State agency receives and maintains for at least three years copies of all organization-wide audits involving the WIC Program and maintains a listing of those audits. ☐Yes ☒No, copies are retained by: WV Office of Shared Administration – Office of Internal Control and Policy Development Division of Compliance and Monitoring. All audits are scanned and made available on the WV State Auditor’s Office website b. Procedures used for maintaining files to reflect the trail from the receipt of the audit to final action include: ☒Detailed breakdown of each audit finding is tracked separately. ☐Individuals are assigned to monitor each audit. ☒One individual is assigned to monitor all 9