Laserfiche WebLink
R <br /> A copy of the audit report (including any management letters) shall also be sent <br /> to: <br /> Administrative Services Division Manager <br /> Human Services Department <br /> 3000 Rockefeller Avenue, M/S 305 <br /> Everett, WA 98201 <br /> Or emailed to: HSD.Fiscal@snoco.org <br /> 7. The Agency shall follow up on and develop corrective action plans for all audit <br /> findings, in accordance with OMB Uniform Guidance, and prepare a "Summary <br /> Schedule of Prior Audit Findings." <br /> 8. If the Agency is a state or local government entity, the audit shall be conducted <br /> by the Office of the State Auditor, or designee of the State Auditor. Audits of <br /> non-profit organizations are to be conducted by a certified public accountant <br /> selected by the Agency in accordance with OMB Uniform Guidance. . <br /> C. Other Audits <br /> 1. Agencies that expend less than $500,000 in federal awards ($750,000 for fiscal <br /> years beginning on or after December 26, 2014), Agencies that are private for- <br /> profit agencies, Agencies that are solely state funded and/or Agencies that are <br /> identified as Contractors currently do not fall under the requirements of the Single <br /> Audit Act and shall have a financial audit performed by a licensed CPA, as <br /> defined by. Government Auditing Standards (The Revised Yellow Book) and <br /> according to Generally Accepted Auditing Standards (GAAS). <br /> 2. The financial audit requirement may be waived for small Agencies, at the <br /> County's sole discretion. For small Agencies, a review engagement by a <br /> licensed CPA will be required when the County has waived the financial audit <br /> provision. The County reserves the right to require an audit described in C.1 <br /> above, should the results of the review engagement be unfavorable. <br /> 3. The Agency must send a copy of the audit report/review engagement no later <br /> than nine (9) months after the end of the Agency's fiscal year(s) to: <br /> Administrative Services Division Manager <br /> Snohomish County Human Services Department <br /> 3000 Rockefeller Avenue, M/S 305 <br /> Everett, WA 98201 <br /> Or emailed to: HSD.Fiscal@snoco.org <br /> XXXIV. OVERPAYMENTS AND ASSERTION OF LIEN <br /> In the event that the County establishes that overpayments or erroneous payments <br /> have been made to the Agency under any Contract, the County may secure repayment, <br /> plus interest, if any, through the filing of a lien against the Agency's real property, or by <br /> requiring the posting of a bond, assignment of deposit, or some other form of security <br /> acceptable to the County, or by doing both. <br /> Sas c Terms and Conditions Agreement <br /> City of Everett <br /> HSD-2015-101-198 <br /> Page 20 of 31 <br /> 54 <br />