SH24-025 FFY24 E25-224 HSGP (SHSP) all partially signed

Home Browse Search

except as noted in 2 CFR Part 200 Subpart F. As defined In 2 CFR mart 200, the term "non-federal entity° moans a state, local government, Indian tribe, institution of higher education, or nonprofit organization that carries out a federal award as a recipient or subrecipient. Subrecipients that area required to have an audit must ensure the audit is performed in accordance with Generally Accepted Government Auditing Standards (GALAS) as found in the Government Auditing Standards (the Devised Yellow Book) developed by the United States Comptroller General and the OMB Compliance Supplement, The Subrecipiont has the responsibility of notifying Its auditor and requeasting an audit in compliance with 2 CFR Part 200 Subpart F, to include the Washington State Auditor'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 Dart 200.42. 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 Subreaciplent 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 they date of request. The Department reserves the right to recover from the Subreciplent 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 Correctives Action Flan to the Department at the following address no later than nine (9) months sifter the end of the Subrecipient's fiscal year(s). Contracts Office Washington military Department `inanco Division, Building #1 TA-20 Camp Murray, WA 98430.6032 OR 2ntr ,Ls.Cfflce mil.wa. 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 estebliisheda - - Conducting a single or program -specific audit in compliance with 2 CFR Dart 200 Subpart F is a material requirement of this Agreement. In the absence of a valid claim of exemption from the audit requirements of 2 CFR Part 200 Subpart. F, the Subreclpient's failure to comply with said audit requirements may result In one or more of the following actions In the Department's sole discretion. a percentage of federal awards being withheld until the 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 then audit is conducted and submitted; or termination of the federal award, A.20 SUBRECIPIENT NOT EMPLOYEE The Subrecipent, and/or employees or agents performing under this Agreement, are not employees or agents of the Department In any manner whatsoever. The Strbrecipient 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 insurances benefits, social security benefits, retirement membership or credit; or privilege or benefit which would accrue to a civil service employee Linder Chapter 41.06 RCW; OFIv1 Reg. 4.3.1.1.8. It Is understood that If the Subreciple:nt is another state department, stated agency, state university, stated 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. If the Subreciplent Is an individual Currently employed by a Washington State agency, the Department shall obtain proper approval from the employing agency or institution before entering Into this contract. A statement of conflict of Interest!' shall be submitted to the Department. Did -4= M4A-HSGP- HSP-FY24 Page 21 of 48 Kittitas County, E26.224