2014/07/16 Council Agenda Packet

7 Exhibit B GENERAL TERMS AND CONDITIONS Department of Homeland Security (DHS)/ Federal Emergency Management Agency (FEMA) Grants A.1 DEFINITIONS As used throughout this Grant Agreement, the following terms will have the meaning set forth below: a. "Department' means the Washington State Military Department, as a state agency, any division, section, office, unit or other entity of the Department, or any of the officers or other officials lawfully representing that Department. b. "Subgrantee" means the government or other eligible legal entity to which a sub - grant is awarded and which is accountable to the Grantee for the use of the funds provided under this Grant Agreement, and includes all employees of the Subgrantee and any sub -contractor retained by the Subgrantee as permitted under the terms of this Grant Agreement. The term "Subgrantee" and "Contractor" may be used interchangeably in this Grant Agreement. c. "Subgrantee Agent" means the official representative and alternate designated or appointed by the Subgrantee in writing and authorized to make decisions on behalf of the Subgrantee. d. "Grantee" means the government to which a grant is awarded and which is accountable for the use of the funds provided. The Grantee is an entire legal entity even if only a particular component of the entity is designated in the grant award document. For the purpose of this Grant Agreement, Snohomish County is the Grantee. The Grantee and the County are one and the same. e. "Monitoring Activities" means all administrative, financial, or other review activities that are conducted to ensure compliance with all state and federal laws, rules, authorities and policies. f. "Investment Justification" means grant application investment justification submitted by the Subgrantee describing the project for which federal funding is sought and provided under this Grant Agreement. Such grant application investment justification is hereby incorporated into this Grant Agreement by reference. g. "PL" — is defined and used herein to mean the Public Law. h. "CFR" — is defined and used herein to mean the Code of Federal Regulations. i. "OMB" — is defined and used herein to mean the Office of Management and Budget. j. "WAC" — is defined and used herein to mean the Washington Administrative Code. k. "RCW" — is defined and used herein to mean the Revised Code of Washington. A.2 SINGLE AUDIT ACT REQUIREMENTS (INCLUDING ALL AMENDMENTS) Non-federal entities as subrecipients that expend $500,000 or more in one fiscal year of federal funds from all sources, direct and indirect, are required to have a single or a program -specific audit conducted in accordance with the Office of Management and Budget (OMB) Circular A-133-Audits of States, Local Governments, and Non -Profit Organizations (amended June 27, 2003, effective for fiscal years ending after December 31, 2003, and further amended June 26, 2007). Non-federal entities that spend less than $500,000 a year in federal awards are exempt from federal audit requirements for that year, except as noted in Circular No. A-133. As defined in Circular A-133, the term "non-federal entity" means a State, local government, or non-profit organization, and the term "State" includes Indian tribes. Circular A-133 is available on the OMB Home Page at http://www.omb.gov. A Subgrantee required to have an audit must ensure the audit is performed in accordance with Generally Accepted Government Auditing Standards (GAGAS) as found in the Government Auditing Standards (the Revised Yellow Book) developed by the Comptroller General and the OMB Compliance Supplement. The Subgrantee- grantee has the responsibility of notifying its auditor and requesting an audit in SHSP-FFY 12 Page 10 of 25 E13-152 — Everett -DEM 49