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means a state, local government, lndian tribe, institution of higher education, or nonprofit organization lhat canies out a federal award as a recipienl or subrecipient. Subrecipients that are required to have an audit must ensure the audit is performed in accordance with Generally Accepted Government Auditing Standards (GAGAS) as found in the Governrnent Auditing Standards (the Revised Yellow Book) developed by the United States Comptroller General and the OMB Compliance Supplement. The Subrecipient has the responsibility of notiffing its auditor and requesting an audit in compliance with 2 CFR Part 200 Subpart F, to include the Washington State Audito/s Office, a federal auditor, or a public accountant performing work using GAGAS, as appropriate. Costs of the audit may be an allowable grant expenditure as authorized by 2 CFR Part 200.425, The Subrecipient shall maintain auditable records and accounts so as to facilitate the audit requirement and shall ensure that any subcontractors also maintain auditable records. The Subrecipient is responsible for any audit exceptions incurred by its own organization or that of its subcontractors. Responses to any unresolved management findings and disallowed or questioned costs shall be included with the audit report. The Subrecipient must respond to Department requests for information or corrective action concerning audit issues or findings within 30 days of the date of request. The Department reserves the right to recover from the Subrecipient all disallowed costs resulting from the audit. After the single audit has been completed, and if it includes any audit findings, the Subrecipient must send a full copy of the audit and its Corrective Action Plan to the Department at the following address no later than nine (9) months after the end of the Subrecipient's fiscal year(s): Gontracts Office Washington Military Department Finance Divlslon, Bulldlng #1 TA-20 Camp Murray, WA 98430-5032 OR Cont racts.Off ice@m il.wa.o ov The Department retains the sole discretion to determine whether a valid claim for an exemption from the audit requirements of this provision has been established, Conducting a single or program-specific audit in compliance with 2 CFR Part 200 Subpart F is a material requirement of this Agreemenl. ln the absence of a valid claim of exernption from the audit requirements of 2 CFR Part 200 Subpart F, the Subrecipient's failure to comply with said audit requirements may result in one or more of the following ac{ions in the Department's sole discretion: a percentage of federal awards being withheld untilthe audit is completed in accordance with 2 CFR Part 200 Subpart F; the withholding or disallowing of overhead costs; the suspension of federal awards until the audit is conducted and submitted; or termination of the federal award. SUBRECIPIENT NOT EMPLOYEE The Subrecipient, and/or employees or agents performing under this Agreement, are not employes or agents of the Department in any manner whatsoever. The Subrecipient will not be presented as nor claim to be an officer or employee of the Department or of the State of Washington by reason hereof, nor will the Subrecipient make any claim, demand, or application to or for any right, privilege or benefit applicable to an officer or employee of the Department or of the State of Washington, including, but not limited to, Workers'Compensation coverage, unemployment insurance benefits, social security benefits, relirement membership or credit, or privilege or benefit which would accrue to a civil service employee under Chapter 41.06 RCW; OFM Reg. 4.3.1,1.8. It is understood that if the Subrecipient is another state department, state agency, state university, state college, state community college, state board, or state commission, that the officers and employees are employed by the State of Washington in their own right. lf the Subrecipient is an individual cunently employed by a Washington State agency, the Department shall obtain proper approvalfrom the employing agency or institution before entering into this contract. A statement of "no conflict of interest" shall be submitted to the Department. TAXES. FEES AND LICENSES Unless otherwise provided in this Agreement, the Subrecipient shall be responsible for, pay and maintain in cunent status alltaxes, unemployment contributions, fees, licenses, assessments, permit charges and 4,29 A.30 DHS.FEMA.HSGP.SHSP-FY22 Page 19 of44 Kittitas Gounty, 823-1 16