E16-071 Amendment C - Laserfiche WebLink

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A.1 DEFINITIONS Washington State Military Department GENERAL TERMS AND CONDITIONS Department of Homeland S-ecurity (OHS)/ Federal Emergency Management Agency (FEMA) Grants Exhibit B As used throughout this Grant Agreement, terms will have the same meaning as defined in 2 CFR 200 Subpart A (which is incorporated herein by reference), except as otherwise set forth below: a. "Agr-eement" means this Grant Agreement. b. "Department" means the Washington State Military Department, as a state agency, any division, section, office, unit or other entity of the Department, or any of the officers or other officials lawfully representing that Department. The Department is a recipient of a federal award directly from a federal awarding agency and is pass - through entity making a subaward to a subrecipient under this Agreement. c. "Subrecipient" when capitalized is primarily used throughout this Agreement in reference to the non-federal entity identified on the Face Sheet of this Agreement that has received a subaward from the Department. However, the definition of "subrecipient" is the same as in 2 CFR 200 .93 for all other purposes. d. "Monitoring Activities" means all administrative, financial, or other review activities that are conducted to ensure compliance with all state and federal laws, rules , regulations, authorities and policies . f. "Investment" means the grant application submitted by the Subrecipient describing the project(s) for which federal funding is sought and provided under this Agreement. Such grant application is hereby incorporated into this Agreement by reference . A.2 SINGLE AU DIT ACT REQUIREMENTS (includir:ig all AM END ME NT S) Non-federal entities, as subrecipients of a federal award, that expend $750 ,000 or more in one fiscal year of federal funds from all sources , direct and indirect. are required to have a single or a program-specific audit conducted in accordance with 2 CFR Part 200 Subpart F. Non-federal entities that spend less than $750 ,000 a year in federal awards are exempt from federal audit requirements for that year, except as noted in 2 CFR Part 200 Subpart F. As defined in 2 CFR Part 200, the term "non-federal entity" means a State, local government, Indian tribe, institution of higher education, or non-profit organization that carries out a federal award as a recipient or subrecipient. Subrecipients that are required to have an audit must ensure the audit is performed in accordance with Generally Accepted Government Auditing Standards (GAGAS) as found in the Government Auditing Standards (the Revised Yellow Book) developed by the United States Comptroller General and the 0MB Compliance Supplement. The Subrecipient has the responsibility of notifying its auditor and requesting an audit in compliance with 2 CFR Part 200 Subpart F, to include the Washington State Auditor's Office, a federal auditor, or a public accountant performing work using GAGAS, as appropriate. Costs of the audit may be an allowable grant expenditure as authorized by 2 CFR Part 200 Subpart F. The Subrecipient shall maintain auditab le records and accounts so as to facilitate the audit requirement and shall ensure that any sub-contractors also maintain auditable records . The Subrecipient is responsible for any audit exceptions incurred by its own organization or that of its sub-contractors. Responses to any unresolved management findings and disallowed or questioned costs shall be included with the audit report. The Subrecipient must respond to Department requests for information or corrective action concerning audit issues or findings within 30 days of the date of request. The Department reserves the right to recover from the Subrecipient all disallowed costs resulting from the audit. DHS-FEMA-HSGP-SHSP -FFY15 Page 11 of 26 Kittitas County Sheriffs Office, E 16-07 1