Orange County NC Website
Consolidated Agreement FYI Page 5 of 28 <br /> department)or the District Health Department or Public Health Authority(if so organized) <br /> within six months following the close of the Agreement. Audit findings referred to the DHHS <br /> Controller's Office by LGC will be investigated and findings verified by the DHHS Controller's <br /> Office staff with assistance of the Division of Public Health Program Staff. <br /> b. The Department, if it is a District Health Department or a Public Health Authority, must <br /> complete quarterly a Fiscal Monitoring Report and submit to the DHHS Controller's Office <br /> based on the schedule published by the DHHS Controller's Office. <br /> 14. Equipment is a type of fixed asset consisting of specific items of property that: (1) is tangible in <br /> nature; (2)has a life longer than one year; and (3)has a significant value. <br /> a. For Inventory Purposes <br /> 1) 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 /> 2) All equipment with an acquisition cost of$500.00 or more which is purchased with Women, <br /> Infants and Children(WIC) Program Funds, must be inventoried with the Women's and <br /> Children's Health Section. <br /> b. For Prior Approval Purposes <br /> 1) All equipment purchased or leased with an acquisition cost exceeding $2500.00 (except in <br /> WIC; see subparagraph 2)below for WIC requirements), where there is an option to purchase <br /> with State/Federal funds, the purchase or lease must receive prior written approval from the <br /> appropriate Branch/Section. For those purchased with Public Health Preparedness & <br /> Response Grant funds only, any purchase exceeding $2500 per invoice(e.g., if the <br /> Department is purchasing a computer, monitor, printer, etc. totaling more than $2500 or <br /> purchasing six computers at$500 each)should be treated as one purchase for purposes of <br /> prior approval. <br /> 2) For WIC, all computer and medical equipment purchased or leased, must receive prior <br /> written approval from the Branch regardless of cost. In addition, all other tangible assets <br /> (non-computer/medical) with an acquisition cost exceeding$500.00 must receive prior <br /> approval. <br /> c. For Accounting Purposes: The Department must utilize the depreciation schedule provided by <br /> the State for all assets with an acquisition cost of$5,000 or greater. The accumulated <br /> depreciation should be recorded in the general fixed assets account group. <br /> 15. Prior approval required for purchases other than equipment. <br /> a. For Public Health Preparedness &Response grant funds, purchases for meals and refreshments <br /> must receive prior written approval from the PHP&R Branch. <br /> b. The use of Women'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 /> 16. The Department agrees to execute the following Consolidated Federal Certifications attached to this <br /> Agreement as applicable when receiving Federal funds: <br /> a. Certification regarding Lobbying <br />