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8 <br /> Exhibit A <br /> Subrecipient <br /> Snohomish County Department of Emergency Management <br /> GENERAL TERMS AND CONDITIONS <br /> 1. DEFINITIONS <br /> As used throughout this contract, the following terms shall have the meaning set forth below: <br /> a. "Department" shall mean the Snohomish County Department of Emergency Management, as a <br /> municipal agency, or any of the officers or other officials lawfully representing that Department. <br /> b. "Contractor" shall mean that firm, organization, group, individual, or other entity performing <br /> services under this contract, and shall include all employees of the Contractor. It shall include <br /> any subcontractor retained by the prime Contractor as permitted under the terms of this <br /> contract. "Contractor" shall be further defined as one or the other of the following and so <br /> indicated on face sheet of the contract. <br /> 1) "Subrecipient' shall mean a contractor that operates a federal or state assistance <br /> program for which it receives federal funds and which has the authority to determine <br /> both the services rendered and disposition of program funds. <br /> 2) "Vendor" shall mean a contractor that agrees to provide the amount and kind of service <br /> or activity requested by the Department and that agrees to provide goods or services to <br /> be utilized by the Department. <br /> c. "Cognizant State Agency" shall mean the state agency from which the subrecipient receives <br /> federal financial assistance. If funds are received from more than one state agency, the <br /> cognizant state agency shall be the agency who contributes the largest portion of federal <br /> financial assistance to the subrecipient unless the designation has been reassigned to a <br /> different state agency by mutual agreement. <br /> d. "Subcontractor" shall mean one, not in the employment of the Contractor, who is performing all <br /> or part of those services under this contract under a separate contract with the Contractor. The <br /> terms "subcontractor" and "subcontractors" mean subcontractor(s) in any tier. <br /> e. "CFR" —Code of Federal Regulations <br /> f. "OMB" — Office of Management and Budget <br /> g. "RCW" - Revised Code of Washington <br /> h. "WAC" -Washington Administrative Code. <br /> 2. SINGLE AUDIT ACT REQUIREMENTS(INCLUDING ALL AMENDMENTS) <br /> Non-federal contractors receiving financial assistance of $500,000 or more in federal funds from all <br /> sources, direct and indirect, are required to have a single or a program-specific audit conducted in <br /> accordance with the Office of Management and Budget (OMB) Circular A-133-Audits of States, Local <br /> Governments, and Non-Profit Organizations (revised June 27, 2003, effective for fiscal years ending <br /> after December 31, 2003). Non-federal entities that spend less than $500,000 a year in federal awards <br /> are exempt from federal audit requirements for that year, except as noted in Circular No. A-133. <br /> Circular A-133 available on the OMB Home Page at http://www.omb.qov and then select "Grants <br /> Management" followed by "Circulars". <br /> Contractors required to have an audit must ensure the audit is performed in accordance with Generally <br /> Accepted Auditing Standards (GAAS); Government Auditing Standards (the Revised Yellow Book) <br /> developed by the Comptroller General and the OMB Compliance Supplement. <br /> The Contractor has the responsibility of notifying the State Auditor's Office and requesting an audit. <br /> Costs of the audit may be an allowable grant expenditure. <br /> The Contractor shall maintain records and accounts so as to facilitate the audit requirement and shall <br /> ensure that any subcontractors also maintain auditable records. <br /> The Contractor is responsible for any audit exceptions incurred by its own organization or that of its <br /> subcontractors. Responses to any unresolved management findings and disallowed or questioned <br /> costs shall be included with the audit report. The Contractor must respond to Department requests for <br /> information or corrective action concerning audit issues within 30 days of the date of request. The <br /> Department reserves the right to recover from the Contractor all disallowed costs resulting from the <br /> audit. <br /> Once the single audit has been completed, the Contractor must send a full copy of the audit to the <br /> Department and a letter stating there were no findings or if there were findings, the letter should provide <br /> a list of the findings. The Contractor must send the audit and the letter no later than nine (9) months <br /> after the end of the Contractor's fiscal year(s) to: <br /> 31 <br /> E06-022 FFY 05 SHSP Page 4 of 14 Reg 1 Sno. Co DEM—City of Everett <br />