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meansastate,localgovernment,Indiantribe,institutionofhighereducation,ornonprofitorganizationthatcarriesoutafederalawardasarecipientorsubrecipient.SubrecipientsthatarerequiredtohaveanauditmustensuretheauditisperformedinaccordancewithGenerallyAcceptedGovernmentAuditingStandards(GAGAS)asfoundintheGovernmentAuditingStandards(theRevisedYellowBook)developedbytheUnitedStatesComptrollerGeneralandtheOMBComplianceSupplement.TheSubrecipienthastheresponsibilityofnotifyingitsauditorandrequestinganauditincompliancewith2CFRPart200SubpartF,toincludetheWashingtonStateAuditor'sOffice,afederalauditor,orapublicaccountantperformingworkusingGAGAS,asappropriate.Costsoftheauditmaybeanallowablegrantexpenditureasauthorizedby2CFRPart200.425.TheSubrecipientshallmaintainauditablerecordsandaccountssoastofacilitatetheauditrequirementandshallensurethatanysubcontractorsalsomaintainauditablerecords.TheSubrecipientisresponsibleforanyauditexceptionsincurredbyitsownorganizationorthatofitssubcontractors.Responsestoanyunresolvedmanagementfindingsanddisallowedorquestionedcostsshallbeincludedwiththeauditreport.TheSubrecipientmustrespondtoDepartmentrequestsforinformationorcorrectiveactionconcerningauditissuesorfindingswithin30daysofthedateofrequest.TheDepartmentreservestherighttorecoverfromtheSubrecipientalldisallowedcostsresultingfromtheaudit.Afterthesingleaudithasbeencompleted,andifitincludesanyauditfindings,theSubrecipientmustsendafullcopyoftheauditanditsCorrectiveActionPlantotheDepartmentatthefollowingaddressnolaterthannine(9)monthsaftertheendoftheSubrecipient'sfiscalyear(s):ContractsOfficeWashingtonMilitaryDepartmentFinanceDivision,Building#1TA-20CampMurray,WA98430-5032ORContracts.Office@mil.wa.govTheDepartmentretainsthesolediscretiontodeterminewhetheravalidclaimforanexemptionfromtheauditrequirementsofthisprovisionhasbeenestablished.Conductingasingleorprogram-specificauditincompliancewith2CFRPad200SubpartFisamaterialrequirementofthisAgreement.Intheabsenceofavalidclaimofexemptionfromtheauditrequirementsof2CFRPart200SubpartF,theSubrecipient'sfailuretocomplywithsaidauditrequirementsmayresultinoneormoreofthefollowingactionsintheDepartment'ssolediscretion:apercentageoffederalawardsbeingwithhelduntiltheauditiscompletedinaccordancewith2CFRPart200SubpartF;thewithholdingordisallowingofoverheadcosts,thesuspensionoffederalawardsuntiltheauditisconductedandsubmitted,orterminationofthefederalaward.A.29SUBRECIPIENTNOTEMPLOYEETheSubrecipient,and/oremployeesoragentsperformingunderthisAgreement,arenotemployeesoragentsoftheDepartmentinanymannerwhatsoever.TheSubrecipientwillnotbepresentedasnorclaimtobeanofficeroremployeeoftheDepartmentoroftheStateofWashingtonbyreasonhereof,norwilltheSubrecipientmakeanyclaim,demand,orapplicationtoorforanyright,privilegeorbenefitapplicabletoanofficeroremployeeoftheDepartmentoroftheStateofWashington,including,butnotlimitedto,Workers'Compensationcoverage,unemploymentinsurancebenefits,socialsecuritybenefits,retirementmembershiporcredit,orprivilegeorbenefitwhichwouldaccruetoacivilserviœemployeeunderChapter41.06RCW;OFMReg.4.3.1.1.8.ItisunderstoodthatiftheSubrecipientisanotherstatedepartment,stateagency,stateuniversity,statecollege,statecommunitycollege,stateboard,orstatecommission,thattheoftlcersandemployeesareemployedbytheStateofWashingtonintheirownright.IftheSubrecipientisanindividualcurrentlyemployedbyaWashingtonStateagency,theDepartmentshallobtainproperapprovalfromtheemployingagencyorinstitutionbeforeenteringintothiscontract.Astatementof"noconflictofinterest"shallbesubmittedtotheDepadment.A.30TAXES,FEESANDLICENSESUnlessotherwiseprovidedinthisAgreement,theSubrecipientshallberesponsiblefor,payandmaintainincurrentstatusalltaxes,unemploymentcontributions,fees,licenses,assessments,permitchargesandDHS-FEMA-EMPG-FY22Page19of39KittitasCounty,E23-184