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13 <br /> 6. Process for drawingfrom revenue funds. <br /> a. Budget item or resolution required. Opioid Settlement Funds can be used for a <br /> purpose when the Governing Body includes in its budget or passes a separate <br /> resolution authorizing the expenditure of a stated amount of Opioid Settlement <br /> Funds for that purpose or those purposes during a specified period of time. <br /> b. Budget item or resolution details. The budget or resolution should(i) indicate that <br /> it is an authorization for expenditure of opioid settlement funds; (ii) state the <br /> specific strategy or strategies the county or municipality intends to fund pursuant <br /> to Option A or Option B, using the item letter and/or number in Exhibit A or <br /> Exhibit B to identify each funded strategy, and (iii) state the amount dedicated to <br /> each strategy for a stated period of time. <br /> 7. Coordination group. A coordination group with the composition and responsibilities <br /> described in Exhibit D shall meet at least once a year during the first three years that this <br /> MOA is in effect. Thereafter, the coordination group shall meet at least once every three <br /> years until such time as Opioid Settlement Funds are no longer being spent by Local <br /> Governments. <br /> F. Auditing, Compliance,Reporting, and Accountability <br /> 1. Audits under Local Government Budget and Fiscal Control Act. Local Governments' <br /> Opioid Settlement Funds are subject to financial audit by an independent certified public <br /> accountant in a manner no less than what is required under G.S. 159-34. Each Local <br /> Government must file an annual financial audit of the Opioid Settlement Funds with the <br /> Local Government Commission. If any such audit reveals an expenditure inconsistent with <br /> the terms of this MOA, the Local Government shall immediately report the finding to the <br /> Attorney General. <br /> 2. Audits under other acts and requirements. The expenditure of Opioid Settlement Funds <br /> is subject to the requirements of the Local Government Budget and Fiscal Control Act, <br /> Chapter 159 of the North Carolina General Statutes; Local Government Commission rules; <br /> the Federal Single Audit Act of 1984 (as if the Opioid Settlement Funds were federal <br /> funds); the State Single Audit Implementation Act; Generally Accepted Government <br /> Auditing Standards; and all other applicable laws, rules, and accounting standards. For <br /> expenditures for which no compliance audit is required under the Federal Single Audit Act <br /> of 1984, a compliance audit shall be required under a compliance supplement approved by <br /> the coordination group. <br /> 3. Audit costs. Reasonable audit costs that would not be required except for this Section F <br /> may be paid by the Local Government from Opioid Settlement Funds.. <br /> 4. Access to persons and records. During and after the term of this MOA, the State Auditor <br /> and Department of Justice shall have access to persons and records related to this MOA <br /> and expenditures of Opioid Settlement Funds to verify accounts and data affecting fees or <br /> 9 <br />