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means a state, local government, lndian tribe, institution of higher education, or nonprofit organization that 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 accordance with Generaily Accepted Government Auditing Standards (GAGAS) as fo_und in the Government Auditing Standards (the Revised yellow Book) developed by the United States Comptroller General and the oMB Compliance Supplement. The Subrecipient has the responsibility of notifying its auditor.and.requesting an audit in compiiance with 2 cFR pari zoo 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 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 exceptioni incurred by its own organization or that of its subcontractors. Responses to any unresolved management findings Lnd disallowed or questioned costs shall be included with the audit report. The Subrlcipient 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 Subrecifient 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 nineig) months after the ehd of the SUbrecipient's fiscal year(s): Contracts Office Washi ngton Military DePartment Finance Division, Building #1 T A'20 Camp Murray, WA 98430-5032 OR Contracts.Off ice@m i I'wa. q 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 Agreerient. ln the absence of a valid claim of exemption from the audit requirements of 2 cFR part 200 su-bpart F, the subrecipient's failure to comply with said audit requirements may result in one or more of the foilowing actions in the Department's solediscretion: a percentage_of federalawards being withheld until the audit is completed in accordance with 2 CFR Part 200 Subpart F; the withholding or disaltowing of overhead costs; ihe .rsp"nsion of federal awards until the audit is conducted and submitted; or termination of the federal award. A.29 SUBRECIPIENT NOT EMPLOYEE soragentsperformingunderthisAgreement,arenotemployeeSor agents of the Department in any mannei 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, socialsecurity benefits, 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 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 currently employed by a Washington State agency, the Department shall obtain piop"r approval from the employing agency or institution before entering into this contract. A statement of ino conflict of interest" shall be submitted to the Department. A.30 TAXES, FEES AND LICENSES Unlessotrre@Agreement,theSubrecipientshallberesponsiblefor,payandmaintain in current status all taxes, unemploiment contributions, fees, licenses, assessments, permit charges and DHS-FEMA-EMPG-FY24 Page 21 of 44 Kittitas County ' E25-254