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Priortothestadofanyconstructionactivity,theSubrecipientshallensurethatallapplicablefederal,state,andlocalpermitsandclearancesareobtained,including,butnotlimitedto,FEMAcompliancewiththeNationalEnvironmentalPolicyAct,theNationalHistoricPreservationAct,theEndangeredSpeciesAct,andallotherenvironmentallaws,regulations,andexecutiveorders.TheSubrecipientshalldefend,atitsowncost,anyandallclaimsorsuitsatlaworinequity,whichmaybebroughtagainsttheSubrecipientinconnectionwiththeproject.TheSubrecipientshallnotlooktotheDepadment,ortoanystateorfederalagency,ortoanyoftheiremployeesoragents,foranyperformance,assistance,oranypaymentorindemnity,including,butnotlimitedto,costofdefenseand/orattorneys'fees,inconnectionwithanyclaimorlawsuitbroughtbyanythirdpartyrelatedtoanydesign,development,construction,implementation,operationand/ormaintenanceofaproject.A.27SEVERABILITYIfanycourtofrightfuljurisdictionholdsanyprovisionorconditionunderthisAgreementoritsapplicationtoanypersonorcircumstancesinvalid,thisinvaliditydoesnotaffectotherprovisions,termsorconditionsoftheAgreement,whichcanbegiveneffectwithouttheinvalidprovision.Tothisend,thetermsandconditionsofthisAgreementaredeclaredseverable.A.28SINGLEAUDITACTREQUIREMENTS(includinqallAMENDMENTS)Non-federalentities,assubrecipientsofafederalaward,thatexpend$750,000ormoreinonefiscalyearoffederalfundsfromallsources,directandindirect,arerequiredtohaveasingleoraprogram-specificauditconductedinaccordancewith2CFRPart200SubpartF.Non-federalentitiesthatspendlessthan$750,000ayearinfederalawardsareexemptfromfederalauditrequirementsforthatyear,exceptasnotedin2CFRPart200SubpartF.Asdefinedin2CFRPart200,theterm"non-federalentity"meansaState,localgovernment,Indiantribe,institutionofhighereducation,ornon-profitorganizationthatcarriesoutafederalawardasarecipientorsubrecipient.SubrecipientsthatarerequiredtohaveanauditmustensuretheauditisperformedinaccordancewithGenerallyAcceptedGovernmentAuditingStandards(GAGAS)asfoundintheGovernmentAuditingStandards(theRevisedYellowBook)developedbytheUnitedStatesComptrollerGeneralandtheOMBComplianceSupplement.TheSubrecipienthastheresponsibilityofnotifyingitsauditorandrequestinganauditincompliancewith2CFRPart200SubpartF,toincludetheWashingtonStateAuditor'sOffice,afederalauditor,orapublicaccountantperformingworkusingGAGAS,asappropriate.Costsoftheauditmaybeanallowablegrantexpenditureasauthorizedby2CFRPart200.425.TheSubrecipientshallmaintainauditablerecordsandaccountssoastofacilitatetheauditrequirementandshallensurethatanysubcontractorsalsomaintainauditablerecords.TheSubrecipientisresponsibleforanyauditexceptionsincurredbyitsownorganizationorthatofitssubcontractors.Responsestoanyunresolvedmanagementfindingsanddisallowedorquestionedcostsshallbeincludedwiththeauditreport.TheSubrecipientmustrespondtoDepartmentrequestsforinformationorcorrectiveactionconcerningauditissuesorfindingswithin30daysofthedateofrequest.TheDepadmentreservestherighttorecoverfromtheSubrecipientalldisallowedcostsresultingfromtheaudit.Afterthesingleaudithasbeencompleted,andifitincludesanyauditfindings,theSubrecipientmustsendafullcopyoftheauditanditsCorrectiveActionPlantotheDepartmentatthefollowingaddressnolaterthannine(9)monthsaftertheendoftheSubrecipient'sfiscalyear(s):ContractsOfficeWashingtonMilitaryDepartmentFinanceDivision,Building#1TA-20CampMurray,WA98430-5032IftheSubrecipientclaimsitisexemptfromtheauditrequirementsof2CFRPart200SubpartF,theSubrecipientmustsendacompleted"2CFRPart200SubpartFAuditCertificationForm"(https://www.mil.wa.gov/emergency-management-division/qrants/requiredqrantforms)totheDepartmentattheaddresslistedaboveidentifyingthisAgreementandexplainingthecriteriaforexemptionnolaterthannine(9)monthsaftertheendoftheSubrecipient'sfiscalyear(s).TheDepartmentretainsthesolediscretiontodeterminewhetheravalidclaimforanexemptionfromtheauditrequirementsofthisprovisionhasbeenestablished.TheSubrecipientshallincludetheaboveauditrequirementsinanysubawards.DHS-FEMA-HSGP-SHSP-FFY18Page17of38KittitasCountySheriffsOffice,E21-187
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