Homeland Security Grant Program Agreement

Home Browse Search

except as noted in 2 CFR Parl 200 $ubpart F. As defined in 2 CFR Part 200, the term "non-federal entity" mean$ a state, local government, lndian tribe, institution of higher education, or nonprofit organization lhat carries out a federal award as a recipient or subrecipient. Subrecipients that are required to have an audit must ensure the audit is performed in accordanee with Generaily Accepted Government Auditing Standards (GAGAS) as found in the Government Auditing $tandards (the Revised Yellow Book) deviloped by the United $tates Comptroller General and the OMB Compliance Supplement. The Subrecipient has the responsibility of notifying its auditor and requesting an audit in compiiance wilh 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 Part 200.425. The $ubrecipient shall maintain auditable records and accounts so as to facilitate the audit requirement and shallensure thal any subcontractors also maintain auditable records. The $ubrecipient is responsible for any audit exceptions incurred by its own organization or that of its subcontractors. Responses to any unresolved managernent findings and disallowed or questioned costs shall be included with the audit report, The Subricipient 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 feserves the right to recover from the $ubrecipient all disallowed costs resulting from the audit. After the single audit has been ccmpleted, and if it includes any audit findings, the Subrecipient must send a full copy of the audit and its Corrective Action Plan to the Departmenl at the following address no later than nine (9) months after the end of lhe Subrecipient's fiscal year(s): Contracts Office Washington Military Department Finance Division, Building #1 TA-20 Camp Murray, WA 98430-5032 OR Contracts.Off ice@m ll.wa.qov The Department retains the sole discreticn to determine whether a valid claim for an exemption from the audit requirements of this provision has been established. Condueting a single or program-specific audit in compliance with 2 CFR Part 200 Subpart F is a material requirenrent of this Agreement. ln the absence of a valid elaim of exemption from the audit requirements of 2 CFR Part 200 $u-bpart F, the $ubrecipient's failure to comply with said audit requirements may result in one or more oithe foilowing actians in the Department's sole discretion: a percentage of federal awards being withheld until the auditls ccmpleted in accordance with 2 CFR Part 200 $ubpart F; the withholding or disallowing of overhead costs; ihe suspension of federal awards until the audit is conducted and submitted: or termination of the federal award. $U BRECI PI ENT NOJ EMPISYE.E @oyeesoragentsperformingunderthisAgreement'arenotemployeesor agents of the Department in any manner whatsoever, The $ubrecipient will not.be presented as nor eEim to be an officer or employee of the Depa*ment or of the state of Washington by reason hereof, nor wltl the Subreeipient 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 timiteO to, Workers'Compensation coverage, unemployment insurance benefils, socialsecurity bene{its, retirement 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 lhe 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 lheir own right. lf the Subrecipient is an individual currently employed by a Washington $tate ageney, the Department shall obtain pioper approval irom the employing agency or institution before entering into this contract. A statemenl Of "no conflict of interest" shall be submitted to the Department' A^29 DHS-FEMA-HSGP-SHSP"FY24 Page 21 of48 Kitlitas County . 825-224