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respond to County requests for information or corrective action concerning audit <br /> issues within thirty (30) calendar days of the date of request. <br /> B. OMB Audits <br /> 1. Effective for fiscal years beginning prior to December 26, 2014, the Agency shall <br /> follow OMB Circular A-133, Audits of States, Local Governments and Non-Profit <br /> Organizations. <br /> 2. Effective for fiscal years beginning on or after December 26, 2014, the Agency <br /> shall follow OMB Uniform Guidance: Cost Principles, Audit, and Administrative <br /> Requirements for Federal Awards. <br /> • 3. If the Agency is a subrecipient of federal awards as defined by OMB, the Agency <br /> shall maintain records that identify all federal funds received and expended by <br /> Catalog of Federal Domestic Assistance (CFDA) title and number, award number <br /> and year, name of the federal agency, and name of the pass-through entity. The <br /> Agency shall make its records available for review or audit by officials of the <br /> federal awarding agency, the General Accounting Office, and the County. The <br /> Agency shall incorporate OMB audit requirements into all Contracts between the <br /> Agency and its Subagencies that are subrecipients. The Agency shall comply <br /> with any future amendments to OMB Uniform Guidance and any successor or <br /> replacement circular or regulation. <br /> 4. The Agency shall maintain internal controls that provide reasonable assurance <br /> that the Agency is managing federal awards in compliance with laws, regulations, <br /> and provisions of contracts or grant agreements that could have a material effect <br /> on each of its federal programs. <br /> 5. The Agency shall comply with the Omnibus Crime Control and Safe Streets Act <br /> of 1968 (Pub. L. 90-351, 84 Stat. .197); Title VI of the Civil Rights Act of 1964 <br /> (Pub. L. 86-449, 47 Stat. 634); the Rehabilitation Act of 1973; Title II of the ADA; <br /> Title IX of the Education Amendments of 1972 (Pub. L. 92-318, 86 Stat. 235); the <br /> Age Discrimination Act of 1975 (Pub. L. 94-135, 89 Stat. 728, codified at 42 <br /> U.S.C. § 6101 et seq.); and The Department of Justice Non-Discrimination <br /> Regulations, 28 CFR Part 42, Subparts C, D, E, and G, and 28 CFR Parts 35 <br /> and 39. <br /> 6. If the subrecipient Agency expends $500,000 or more in federal awards from any <br /> and/or all sources in for fiscal years beginning prior to December 26, 2014 <br /> ($750,000 or more for fiscal years beginning on or after December 26, 2014), the <br /> Agency shall procure and pay for a single or program-specific audit for that year. <br /> This requirement also applies when a subrecipient Agency has received a federal <br /> loan with continuing compliance requirements, regardless of when the loan <br /> originally occurred. Upon completion of each audit, the Agency shall submit to <br /> the Federal Audit Clearinghouse the data collection form and reporting package <br /> specified in OMB Uniform Guidance. This documentation shall be submitted on <br /> the earlier of thirty (30) calendar days after receipt of the auditor's report(s) or <br /> nine (9) months after the end of the audit period unless a longer period is agreed <br /> to in writing and in advance by the cognizant or oversight agency for audit. <br /> Basic Terms and Ccndacns Ao,earrier�. <br /> City at Evara« <br /> LSD-2015-101-193 <br /> Page 19 of 31 <br /> 53 <br />