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3 <br /> The Sub-grantee has the responsibility of notifying its auditor and requesting an audit in <br /> compliance with Circular A-133, to include the Washington State Auditor's Office, a <br /> federal auditor, or a public accountant performing work using GAGAS, as appropriate. <br /> Costs of the audit may be an allowable grant expenditure as authorized by Circular A- <br /> 133. <br /> The Sub-grantee shall maintain auditable records and accounts so as to facilitate the <br /> audit requirement and shall ensure that any sub-contractors also maintain auditable <br /> records. <br /> The Sub-grantee is responsible for any audit exceptions incurred by its own organization <br /> or that of its sub-contractors. Responses to any unresolved management findings and <br /> disallowed or questioned costs shall be included with the audit report. The Sub-grantee <br /> must respond to Department requests for information or corrective action concerning <br /> audit issues or findings within 30 days of the date of request. The Department reserves <br /> the right to recover from the Sub-grantee all disallowed costs resulting from the audit. <br /> Once the single audit has been completed, the Sub-grantee must send a full copy of the <br /> audit to the Department and a letter stating there were no findings, or if there were <br /> findings, the letter should provide a list of the findings. The Sub-grantee must send the <br /> audit and the letter no later than nine (9) months after the end of the Sub-grantee's fiscal <br /> year(s)to: <br /> Contracts Office <br /> Washington Military Department <br /> Finance Division, Building#1 TA-20 <br /> Camp Murray, WA 98430-5032 <br /> In addition to sending a copy of the audit, the Sub-grantee must include a corrective <br /> action plan for any audit findings and a copy of the management letter if one was <br /> received. <br /> If Sub-grantee claims it is exempt from the audit requirements of Circular A-133, Sub- <br /> grantee must send a letter identifying this Grant Agreement and explaining the criteria <br /> for exemption no later than nine (9) months after.the end of the Sub-grantee fiscal <br /> year(s)to: <br /> Contracts Office <br /> Washington Military Department <br /> Finance Division,Building#1 TA-20 <br /> Camp Murray, WA 98430-5032 <br /> The Department retains the sole discretion to determine whether a valid claim for an <br /> exemption from the audit requirements of this provision has been established. <br /> The Sub-grantee shall include the above audit requirements in any sub-contracts.• <br /> Conducting a single or program-specific audit in compliance with Circular A-133 is a <br /> material requirement of this Grant Agreement. In the absence of a valid claim of <br /> exemption from the audit requirements of Circular A-133, the Sub-grantees failure to <br /> comply with said audit requirements may result in one or more of the following actions in <br /> the Department's sole discretion: a percentage of federal awards being withheld until the <br /> audit is completed in accordance with Circular A-133; the withholding or disallowing of <br /> overhead costs; the suspension of federal awards until the audit is conducted and <br /> submitted;or termination of the federal award. <br /> A.3 ADVANCE PAYMENTS PROHIBITED <br /> The Department shall make no payments in advance or in anticipation of goods or <br /> services to be provided under this Agreement. Sub-grantee shall not invoice the <br /> Department in advance of delivery and invoicing of such goods or services. <br /> HMGP/DR-4083 Pag212 of 37 City of Everett, D15-002 <br />