1. 1. Audits (Federal, State, and Local)
  2. 2. Audit Management Decision
  3. 3. Availability of Audit Reports

Do not include management evaluations or other reviews conducted by FNS regional offices or by WIC State agencies. This section concerns the audits conducted under 7 CFR 3052, and audits conducted by USDA's OIG.

1. Audits (Federal, State, and Local)

  1. Number of audits conducted during FY-07: (see Appendix X. State FY 2007 Fiscal/Administrative Monitoring, Analysis of WIC Providers for listing of those audited for response in section b below).
  2. Entities audited (includes both State and local agencies), Auditor(s), Period of Audit, Status/disposition of audit at this time (management decision, final action, etc.)
    • see Appendix H
  3. Entities not audited and reason (e.g., local office is not a subrecipient local agency, entity did not expend $500,000 or more in Federal funds during the fiscal year, etc.)
    • Entities not audited (includes both State and local agencies)
    • Reason Entity Not Audited

ADDITIONAL DETAIL: Monitoring & Audits Appendix See Office of Contract Administration EXHIBIT 2 and/or Procedure Manual (citation):

2. Audit Management Decision

  1. 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.  - Checked
    • State agency tracks audits to determine if the same problems are recurring from year to year.  - Checked
    • Local agency must file periodic reports.
    • State agency contacts local agency by phone or in writing periodically.  - Checked
    • State agency visits local agency.  - Checked
    • Other (specify):
  2. 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.  - Checked
    • State agency monitors receipt of a check in the amount of an audit claim.  - Checked
    • State agency establishes and employs billing/offsetting of account procedures.  - Checked
    • Other (specify):
  3. State agency accounting procedures for claim amounts recovered:
    • Recovered claim amounts from prior fiscal years are returned to FNS.  - Checked
    • Recovered claim amounts are reallocated if collected within the same fiscal year.  - Checked
    • Claim amounts are verified with local agency.
    • Other (specify):

ADDITIONAL DETAIL: Monitoring & Audits Appendix nd/or Procedure Manual (citation):

3. Availability of Audit Reports

  1. 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 f those audits.
    • Yes  - Checked
    • No, copies are retained by:
  2. 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.  - Checked
    • One individual is assigned to monitor all audits.  - Checked
    • Other (specify):
  3. The State agency maintains a listing of all planned audits for the coming Fiscal Year.
    • Yes - Checked
    • No
  4. (Indicate recent FYs which included WIC in A-133 audits): FY 06, FY 05 - these are done every year, see 12th column in Appendix H. Analysis of WIC Providers
  5. The State agency ensures WIC participation in A-133 and other audits by (check all that apply):
    • developing a tracking system that monitors the status of each audit  - Checked
    • establishing a contact person for each audit
    • including this audit requirement in the local agency contract  - Checked
    • other (specify): mailing reporting packet and mailing funding notifications

ADDITIONAL DETAIL: Monitoring & Audits Appendix State FY 2007 Fiscal/Administrative Monitoring Analysis of WIC Providers (CFDA#10.557) and/or Procedure Manual (citation):