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c~wsa.ra ~ _ r"..~ <br />3. Audits/Mvnitoring <br />Page S of 19 <br />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 />Govantnent 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 refcrred 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 Ot1ice. <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 y'~: and (3) have a significant value. <br />a. For Inventory Purooses <br />Equipment must be accounted for in accordance with the North Carolina Department of State <br />Treasure Policies Manual, Chapter 20, and Fixed Assets Policy. <br />u. AU equipment with an acgnisiti~ cost of 5500.00 or mare 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 Anoroval Purooses <br />i. A11 equipment pur+dtased m leased with as acquisition cost exceeding 52500.00 (earcept in WIC; <br />see item ii below for WIC requirements), where there is an option to purchase with State/Foderal <br />funds must deceive prior written approval from the appropriate Branch/Section. For PHPdrR <br />Grant funds only this is aay purchase exceeding 52500 per invoice (c.g., if the agency is <br />purchasing a computer, monitor, printer, etc. totaling more than 52500 m purchasing 6 <br />computers at SS00 each, this should be treated as one purchase for pwpases of prim approval.) <br />For WIC, all computer and medical equipment purchased m leased, must receive prior written <br />approval from the Branch regardless of ccet. In addition, all other tangible assets (non <br />computer/medical} with an acquisition cost exceeding 5500.00 must receive prim approval. <br />iii. The use of Women's and Children's Health Medicaid fees fm capital improvements roquirzs <br />prior written approval from the Women's and Ch~7dren's Health Section. <br />For Accountin¢,The Department must utilize the depreciation schedule provided by the State <br />fm all assets with an acquisition cost of SS,000 m greater. The accumulated depreciation should be <br />recorded in the general fixed assets account group. <br />S. The Department agrees to execute the following Federal Certifications attached to this agreement as <br />applicable when receiving Federal funds: <br />a. Certification regarding Lobbying. <br />b. Certification regarding Debarment <br />G Certification regarding Drug-Free Workplace Requir+enxnts. <br />d Certification regarding Environmental Tobacco Stroke <br />