Laserfiche WebLink
Exhibit <br />VVmsh|mut*n State Military Department <br />GENERAL TERMS AND CONDITIONS <br />Department ¢fHomeland Security (DH0)/ <br />Federal Emergency Management Agency (FE80A) <br />Grants <br />A.1 DEFINITIONS <br />As used throughout this Grant Agreement, terms will have the same meaning as defined in 2 CFR 200 <br />Subpart A (which Is incorporated herein by reference), except as otherwise set forth below: <br />o. "A0reernent"means this Grant Agreement. <br />b. "Department" means the Washington State Military Department, as state agency, any division, <br />section, office, unit or other entity of the Department, or any of the officers or other officials lawfully <br />representing that Department. The Department Is a recipient of federal award directly from o <br />federal awarding agency and |epass-through entity making a subaw0rdhoomubnao|piantunder this <br />Agreement. <br />G. "Swbrecip|ent"wheD capitalized is primarily used throughout this Agreement in reference tuthe <br />non-federal entity identified on the Face Sheet of this Agreement that has PoGg|Vmd a mUbaVva[d <br />from the Department. However, the definition of"aub[eoipient" is the same as in 2 CFF( 200.93 for <br />all other purposes. <br />cl. "Monitoring Activities" means all adrn|niot,ativo, finono|o|, or other review activities that are <br />conducted to ensure compliance with all state and federal |awm, rules, nagu|aUOMo, eVthVr|Ugs and <br />policies. <br />a. "Investment" means the grant application submitted by the Sub[goip|ant describing the project(s) <br />for which federal funding is sought and provided under this Agreement. Such grant application is <br />hereby incorporated into this Agreement by reference. <br />A^2 SINGLE AUDIT ACT REQUIREMENTS (including all AMENDMENTS) <br />Non-federal entities, as subrecipients of a federal award, that expend $750,000 or more in one fiscal year <br />of federal funds from all sources, direct and indirect, are required to have a single or a program -specific <br />audit cohducted in accordance with 2 CFR Part 200 Subpart F. Non-federal entities that spend less than <br />$750,000 a year in federal awards are exempt from federal audit requirements for that year, except as <br />noted in 2 CFR Part 200 Subpart F. As defined in 2 CFR Part 200, the term "non-federal entity" means a <br />State, local government, Indian tribe, Institution of higher education, or non-profit organization that carries <br />out ahadona| ovVmrd as a recipient o[subrecipient. <br />Subreciplents that are required to have an audit must ensure the audit is performed in accordance with <br />Generally Accepted Government Auditing Standards (GAGA8) as found in the Government Auditing <br />Standards (the Revised Yellow Book) developed by the United States Comptroller General and the OMB <br />Compliance Supplement. The GUbrgcip|ent has the responsibility ofnotifying its auditor and requesting <br />an audit in compliance with 2 CFR Part 200 Subpart F, to include the Washington State Auditor's Office, <br />a federal auditor, or $ public oonuUntent performing work using GAGAS, as appr¢pr|ahu. Costs of the <br />audit may be an allowable grant expenditure as authorized by 2 CFR Part 200 Subpart F. <br />The Subreciplent shall maintain auditable records and accounts so as to facilitate the audit requirement <br />and shall ensure that any sub -contractors also maintain auditable records. The OVbvgo|p|ent Is <br />nuapono|b|m for any audit oXompt|ona incurred by its own organization orthat ofits sub -contractors. <br />Responses to any unresolved management findings and disallowed or questioned costs shall be included <br />with the audit report. <br />The 8Ubrecip|ent must respond to Department requests for Information or corrective action concerning <br />audit Issues or findings within 30 days of the date of request, The Department reserves the right to recover <br />from the GVbrao|p|entoU disallowed costs neoU|UDg from the audit. <br />After the s|nQ|g audit has been conOp|eted, and if it includes any audit findings, the 8ubnao|p|eDt must <br />send a full copy of the audit and Its corrective action plan to the Department at the following address no <br />later than Smonths after the end ofthe Subnocip|8nt'gfiscal yeor/s\: <br />DHS-FEMA-H8GP-8HSP-FFY1 6 Page 10 of 25 Kittitas, County of, E 17-075 <br />