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7 <br /> Consolidated AO"`°°'t"Find Page 5 of 19 <br /> 13.Audits/Monitoring <br /> a. The Department shall have an annual audit performed in accordance with"The Single Audit Act of <br /> 1984 as implemented by OMB Circular A-133." The audit report shall be submitted to the Local <br /> Government Commission(LGC)by the County Administration(if single county health department)or <br /> the District Health Department or Public Health Authority(if so organized)within(six)6 months <br /> following the close of the agreement. Audit findings referred to the DHHS Controller's Office by LGC <br /> will be investigated and findings verified by the DHHS Controller's Office staff with assistance of the <br /> Division of Public Health Program Staff. <br /> b. All District Health Departments and Public Health Authorities must complete quarterly a Fiscal <br /> Monitoring Report and submit to the DHHS Controller's Office based on the schedule published by the <br /> DHHS Controller's Office. <br /> 14. Equipment is a type of fixed asset consisting of specific items of property that:(1)are tangible in nature;(2) <br /> have a life longer than one year;and(3)have a significant value. <br /> a. For Inventory Purposes <br /> Equipment must be accounted for in accordance with the North Carolina Department of State <br /> Treasurer Policies Manual,Chapter 20,and Fixed Assets Policy. <br /> All equipment with an acquisition cost of$500.00 or more which is purchased with Women,Infants <br /> and Children(WIC)Program Funds,must be inventoried with the Women's and Children's Health <br /> Section. <br /> b. For Prior Approval Purposes <br /> i. All equipment purchased or leased with an acquisition cost exceeding$2500.00(except in WIC; <br /> see item ii below for WIC requirements),where there is an option to purchase with State/Federal <br /> funds must receive prior written approval from the appropriate Branch/Section. For PHP&R <br /> Grant funds only this is any purchase exceeding$2500 per invoice(e.g.,if the agency is <br /> purchasing a computer,monitor,printer,etc.totaling more than$2500 or purchasing 6 <br /> computers at$500 each,this should be treated as one purchase for purposes of prior approval.) <br /> ii. For WIC,all computer and medical equipment purchased or leased,must receive prior written <br /> approval from the Branch regardless of cost. In addition,all other tangible assets(non <br /> computer/medical)with an acquisition cost exceeding$500.00 must receive prior approval. <br /> iii. The use of Womeir's and Children's Health Medicaid fees for capital improvements requires <br /> prior written approval from the Women's and Children's Health Section. <br /> c. For Accounting Purposes:The Department must utilize the depreciation schedule provided by the State <br /> for all assets with an acquisition cost of$5,000 or greater. The accumulated depreciation should be <br /> recorded in the general fixed assets account group. - <br /> 15. The Department agrees to execute the following Federal Certifications attached to this agreement as <br /> applicable when receiving Federal funds: <br /> • <br /> Certification regarding Lobbying. <br /> b. Certification regarding Debarment. <br /> c. Certification regarding Drug-Free Workplace Requirements. <br /> d. Certification regarding Environmental Tobacco Smoke <br />