Laserfiche WebLink
Exhibit B <br /> GENERAL TERMS AND CONDITIONS <br /> Department of Homeland Security(OHS)/ <br /> Federal Emergency Management Agency (FEMA) Grants <br /> • <br /> A.1 DEFINITIONS <br /> As used throughout this Grant Agreement, terms will have the same meaning as defined <br /> in 2 CFR 200 Subpart A(which is incorporated herein by reference), except as otherwise <br /> set forth below: <br /> a. "Agreement" means this Grant Agreement. <br /> b. "Department " means the Washington State Military Department, as a state <br /> agency, any division, section, office, unit or other entity of the Department, or any <br /> of the officers or other officials lawfully representing that Department. The <br /> Department is a recipient of a federal award directly from a federal awarding <br /> agency and is pass-through entity to the Department. <br /> C "County" or "City" means, a political sub-division of the State of Washington, or <br /> any of the officers or other officials lawfully representing the County or City. €he <br /> County or City is a recipient of a federal award indirectly from a federal awarding <br /> agency and is a pass-through entity making and/or receiving a subaward as a <br /> subrecipient under this Agreement. <br /> d. "Subrecipient" when capitalized is primarily used throughout this Agreement in <br /> reference to the non-federal entity identified on the Face Sheet of this Agreement <br /> that has received a subaward from the County. However, the definition of <br /> "subrecipient" is the same as in 2 CFR 200.93 for all other purposes. <br /> e. "Monitoring Activities" means all administrative, financial, or other review <br /> activities that are conducted to ensure compliance with all state and federal laws, <br /> rules, regulations, authorities and policies. <br /> f. "Investment" means the grant application submitted by the Subrecipient <br /> describing the project(s) for which federal funding is sought and provided under <br /> this Agreement. Such grant application is hereby incorporated into this Agreement <br /> by reference. <br /> A.2 SINGLE AUDIT ACT REQUIREMENTS (including all AMENDMENTS) <br /> Non-federal entities, as subrecipients of a federal award, that expend $750,000 or more <br /> in one fiscal year of federal funds from all sources, direct and indirect, are required to <br /> have a single or a program-specific audit conducted in accordance with 2 CFR Part 200 <br /> Subpart F. Non-federal entities that spend less than $750;000 a year in federal awards <br /> are exempt from federal audit requirements for that year, except as noted in 2 CFR Part <br /> 200 Subpart F. As defined in 2 CFR Part 200, the term "non-federal entity" means a <br /> State, local government, Indian tribe, institution of higher education, or non-profit <br /> organization that carries out a federal award as a recipient or subrecipient. <br /> Subrecipients that are required to have an audit must ensure the audit is performed in <br /> accordance with Generally Accepted Government Auditing Standards (GAGAS) as <br /> found in the Government Auditing Standards (the Revised Yellow Book) developed by <br /> the United States Comptroller General and the OMB Compliance Supplement. The <br /> Subrecipient has the responsibility of notifying its auditor and requesting an audit in <br /> compliance with 2 CFR Part 200 Subpart F, to include the Washington State Auditor's <br /> Office, a federal auditor, or a public accountant performing work using GAGAS, as <br /> appropriate. Costs of the audit may be an allowable grant expenditure as authorized by <br /> 2 CFR Part 200 Subpart F. <br /> The Subrecipient 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. The Subrecipielt is responsible for any audit exceptions incurred by its own <br /> DHS-EMD—Snohomish Co. SHSP-15 PSS 617 or 3/ City of=v rail, E16-053 <br />