tailieunhanh - CHAPTER 14 FINANCIAL AUDITS AND REVIEWS, AND VARIOUS APPEALS

Hàng năm kiểm toán tài chính Cơ quan WIC địa phương được yêu cầu phải được kiểm toán bởi kiểm toán độc lập như là một phần của một tổ chức rộng A-133 "kiểm toán hàng năm duy nhất" (A-133) hoặc "kiểm tra sức khỏe và an toàn" (H & S) mỗi năm một lần , dựa trên 7 CFR 246,20 để xác định xem tất cả các áp dụng sau đây: hoạt động tài chính được thực hiện khá trình bày báo cáo tài chính được cơ quan chủ quản và cơ quan địa phương WIC. | CHAPTER 14 FINANCIAL AUDITS AND REVIEWS AND VARIOUS APPEALS Introduction This chapter provides information regarding the requirements and process for financial audits financial management reviews and appeals such as A-133 Single Annual Audits Health and Safety Audits WIC Local Agency Financial Management Review Appeals for Financial Management Review Denial of Funding Application and Cancellation of a WIC Local Agency Contract I. General Information Audit Types and Requirements A. Annual Financial Audit A WIC local agency is required to be audited by an independent auditor as part of an organization wide A-133 single annual audit A-133 or health and safety audit H S once per year based upon 7 CFR to determine if all of the following apply Financial operations are properly conducted Financial reports are fairly presented The parent agency and WIC local agency have complied with all applicable laws regulations and administrative requirements that affect the expenditure of WIC Program funds. Pro-rata share costs associated with A-133 or H S audits by an independent auditor are allowable and can be charged to the State WIC Program. Financial Management Reviews The State WIC Program is required to perform a biennial evaluation of WIC local agency operations called a program evaluation PE . The PE includes a review of WIC local agency financial operations per 7 CFR . The State WIC Program contracts with the State Controller s Office SCO to perform the financial management review This1 isnetri alP v ersion 14-1 Financial Audits and Reviews B. September 2011 C. Other Financial Audits The State WIC Program shall request SCO to perform periodic random financial reviews for the purpose of ensuring WIC operations are transparent in compliance with program requirements and to measure the timeliness of implementing new program requirements. The State WIC Program shall also request SCO to perform targeted financial reviews audits or investigations in