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The responsibility for the design, development, construction, implementation, operation and maintenance
<br />of the project, as these phrases are applicable to this project, is solely that of the Subrecipient, as is
<br />responsibility for any claim or suit of any nature by any third party related in any way to the project.
<br />Prior to the start of any construction activity, the Subrecipient shall ensure that all applicable federal,
<br />state, and local permits and clearances are obtained, including, but not limited to, FEMA compliance with
<br />the National Environmental Policy Act, the National Historic Preservation Act, the Endangered Species
<br />Act, and all other environmental laws, regulations, and executive orders.
<br />The Subreciplent shall defend, at its own cost, any and all claims or suits at law or in equity, which may
<br />be brovght against the Subrecipient in connection with the project. The Subrecipient shall not look to the
<br />Department, or to any state or federal agency, or to any of their employees or agents, for any
<br />performance, assistance, or any payment or indemnity, Including, but not limited to, cost of defense
<br />and/or attorneys' fees, in connection with any claim or lawsuit brought by any third party related to any
<br />design, development, construction, implementation, operation and/or maintenance of a project.
<br />A.27 SEVERABILITY
<br />If any court of rightful jurisdiction holds any provision or condition under this Agreement or its application
<br />to any person or circumstances invalid, this Invalidity does not affect other provisions, terms or conditions
<br />of the Agreement, which can be given effect without the invalid provision. To this end, the terms and
<br />conditions of this Agreement are declared severable.
<br />A.28 SINGLE AUDIT ACT RE-QUlREMENTS Qncludlng 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 seurces, direct and Indirect, are required to have a single or a program-specific
<br />audit conducted 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
<br />a State, local government, Indian tribe, institution of higher education, or non-profit organization tha t
<br />carries out a federal award as a recipient or subrecipient.
<br />Subrecipients that are required to have an audit must ensure the audit is performed in accordance with
<br />Generally Accepted Government Auditing Standards (GAGAS) as found In the Government Auditing
<br />Standards (tt,e Revised Yellow Book) developed by the United States Comptroller General and the 0MB
<br />Compliance ·supplement. The Subreclplent has the responsibility of notifying 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 aud itor, or a public accountant performing work using GAGAS, as appropriate. Costs of the
<br />audit may be an allowable grant expenditure as authorized by 2 CFR Part 200.425.
<br />The Subrecipient 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 Subrecipient is
<br />responsible for any audit exceptions incurred by its own organization or that of its sub-
<br />contractors. Responses to any unresolved management findings and disallowed or questioned costs
<br />shall be included with the audit report. The Subrecipient must respond to Department requests for
<br />information or corrective action concerning audit issues or findings within 30 days of the date of
<br />request. The Department reserves the right to recover from the Subrecipient ail disallowed costs
<br />resulting from the audit.
<br />After the single audit has been completed, and if it includes any audit findings, the Subreciplent 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 nine (9) months after the end of the Subrecipient's fiscal year(s):
<br />Contracts Office
<br />Washington Mllltary Department
<br />Finance Division, Building #1 TA-20
<br />Camp Murray. WA 98430-5032
<br />If the Subrecipient claims it is exempt from the audit requirements of 2 CFR Part 200 Subpart F, the
<br />Subrecipient must send a completed "2 CFR Part 200 Subpart F Audit Certification Form"
<br />(htlps://www .mll .wa .gov/emergency-management-division/grants/requiredgrantforms) to the Department
<br />at the address listed above identifying this Agreement and explaining the criteria for exemption no later
<br />than nine (9) months after the end of the Subrecipient's fiscal year(s).
<br />DHS-FEMA-HSGP-SHSP-FFY17 Page 17 of 34 Killilas County, E20-168
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