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4.27
<br />4.28
<br />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 allother environmental laws, regulations, and executive orders.
<br />The Subrecipient shall defend, at its own cost, any and all claims or suits at law or in equity, which may
<br />be brought 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 />SEVERABTL]LY
<br />lf any court of rightfuljurisdiction holds any provision or condition under this Agreement or its application
<br />to any person or circumstances invalid, this invalidig 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 />SINGLE AUDIT AGT REQUIREMENTS (includino all AMENDMENTS)
<br />The Subrecipient shall comply with and include the following audit requirements in any subawards,
<br />Non-federal entities, as $ubrecipients of a federal award, that expend $750,000 or more in one fiscal
<br />year of federal funds from all sources, direct and indirect, are required to have a single or a program-
<br />specific audit conducted in accordance with 2 CFR Part 200 Subpart F. Non-federal entities that spend
<br />less than $750,000 a year in federal awards are exempt from federal audit requirements for that year,
<br />except as noted in 2 CFR Part 200 Subpart F. As defined in 2 CFR Part 200, the term "non-federal entity"
<br />means a state, local government, lndian tribe, institution of higher education, or nonprofit organization
<br />that canies 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 (the Revised Yellow Book) developed by the United States Comptroller General and the OMB
<br />Compliance Supplement. The Subrecipient has the responsibility of notiffing its auditor and requesting
<br />an audit in compliance with 2 CFR Part2QO Subpart F, to include the Washington State Auditor's Office,
<br />a federal auditor, 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 sha{l maintain auditable records and accounts so as to facilitate the audit requirement
<br />and shall ensure that any subcontradors also maintain auditable records. The Subrecipient is
<br />responsible for any audit exceplions incurred by its own organization or that of its
<br />subcontractors, 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 conective action concerning audil issues or findings within 30 days of the date of
<br />request. The Department reserves the right to recover from the Subrecipient all disallowed costs
<br />resulting from the audit.
<br />After the single audit has been completed, and if it includes any audit findings, the Subrecipient must
<br />send a full copy of the audit and its Conective Action Plan to the Department at the following address no
<br />later than nine (9) months after the end of the Subrecipient's fiscal yea(s):
<br />Was hington Mil itary Department
<br />AfiN: Contract's Office
<br />1 Militia Drive; TA-20
<br />Camp Murray, WA 98430-5032
<br />The Subrecipient must send a completed '2 CFR Part 200 Subpart F Audit Certification Form"
<br />(https:/lwww.mil.wa.oov/emeroency-manaqementdivision/grants/requiredgraqtfprylg) to the Department
<br />at the address listed above before this Agreement is executed and timely submit annual updates to the
<br />DHS-FEMA-HSGP-SHSP.FFY'I9 Page 17 of37 Kittitas County . E22-26O
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