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meansastate,localgovernment,Indiantribe,institutionofhighereducation,ornonprofitorganizationthatcarriesoutafederalawardasarecipientorsubrecipient.SubrecipientsthatarerequiredtohaveanauditmustensuretheauditisperformedinaccordancewithGenerallyAcceptedGovernmentAuditingStandards(GAGAS)asfoundintheGovernmentAuditingStandards(theRevisedYellowBook)developedbytheUnitedStatesComptrollerGeneralandtheOMBComplianceSupplement,TheSubrecipienthastheresponsibilityofnotifyingitsauditorandrequestinganauditincompliancewith2CFRPart200SubpartF,toincludetheWashingtonStateAuditor'sOffice,afederalauditor,orapublicaccountantperformingworkusingGAGAS,asappropriate.Costsoftheauditmaybeanallowablegrantexpenditureasauthorizedby2CFRPart200.425.TheSubrecipientshallmaintainauditablerecordsandaccountssoastofacilitatetheauditrequirementandshallensurethatanysubcontractorsalsomaintainauditablerecords.TheSubrecipientisresponsibleforanyauditexceptionsincurredbyitsownorganizationorthatofitssubcontractors.Responsestoanyunresolvedmanagementfindingsanddisallowedorquestionedcostsshallbeincludedwiththeauditrepod.TheSubrecipientmustrespondtoDepartmentrequestsforinformationorcorrectiveactionconcerningauditissuesorfindingswithin30daysofthedateofrequest.TheDepadmentreservestherighttorecoverfromtheSubrecipientalldisallowedcostsresultingfromtheaudit.Afterthesingleaudithasbeencompleted,andifitincludesanyauditfindings,theSubrecipientmustsendafullcopyoftheauditanditsCorrectiveActionPlantotheDepartmentatthefollowingaddressnolaterthannine(9)monthsaftertheendoftheSubrecipient'sfiscalyear(s):ContractsOfficeWashingtonMilitaryDepartmentFinanceDivision,Building#1TA-20CampMurray,WA98430-5032ORContracts.Office(å)mil.wa.govTheDepartmentretainsthesolediscretiontodeterminewhetheravalidclaimforanexemptionfromtheauditrequirementsofthisprovisionhasbeenestablished.Conductingasingleorprogram-specificauditincompliancewith2CFRPart200SubpartFisamaterialrequirementofthisAgreement.Intheabsenceofavalidclaimofexemptionfromtheauditrequirementsof2CFRPart200SubpadF,theSubrecipient'sfailuretocomplywithsaidauditrequirementsmayresultinoneormoreofthefollowingactionsintheDepadment'ssolediscretion:apercentageoffederalawardsbeingwithhelduntiltheauditiscompletedinaccordancewith2CFRPart200SubpadF;thewithholdingordisallowingofoverheadcosts;thesuspensionoffederalawardsuntiltheauditisconductedandsubmitted;orterminationofthefederalaward.A.29SUBREClPIENTNOTEMPLOYEETheSubrecipient,and/oremployeesoragentspedormingunderthisAgreement,arenotemployeesoragentsoftheDepartmentinanymannerwhatsoever.TheSubrecipientwillnotbepresentedasnorclaimtobeanofficeroremployeeoftheDepadmentoroftheStateofWashingtonbyreasonhereof,norwilltheSubrecipientmakeanyclaim,demand,orapplicationtoorforanyright,privilegeorbenefitapplicabletoanofficeroremployeeoftheDepartmentoroftheStateofWashington,including,butnotlimitedto,Workers'Compensationcoverage,unemploymentinsurancebenefits,socialsecuritybenefits,retirementmembershiporcredit,orprivilegeorbenefitwhichwouldaccruetoacivilserviceemployeeunderChapter41.06RCW;OFMReg.4.3.1.1.8.ItisunderstoodthatiftheSubrecipientisanotherstatedepadment,stateagency,stateuniversity,statecollege,statecommunitycollege,stateboard,orstatecommission,thattheofficersandemployeesareemployedbytheStateofWashingtonintheirownright.IftheSubrecipientisanindividualcurrentlyemployedbyaWashingtonStateagency,theDepartmentshallobtainproperapprovalfromtheemployingagencyorinstitutionbeforeenteringintothiscontract.Astatementof"noconflictofinterest"shallbesubmittedtotheDepartment.A.30TAXES,FEESANDLICENSESUnlessotherwiseprovidedinthisAgreement,theSubrecipientshallberesponsiblefor,payandmaintainincurrentstatusa11taxes,unemploymentcontributions,fees,licenses,assessments,permitchargesandDHS-FEMA-HSGP-SHSP-FY22Page19of44KittitasCounty,E23-116