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14 <br /> the Comptroller General and the OMB Compliance Supplement. The SUB-GRANTEE- <br /> 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 <br /> organization or that of its sub-contractors. Responses to any unresolved management <br /> findings and disallowed or questioned costs shall be included with the audit report. The <br /> SUB-GRANTEE must respond to Department requests for information or corrective <br /> action concerning audit issues or findings within 30 days of the date of request. The <br /> DEPARTMENT reserves the right to recover from the SUB-GRANTEE all disallowed <br /> costs resulting from the audit. <br /> Once the single audit has been completed, the SUB-GRANTEE must send a full copy of <br /> the audit to the DEPARTMENT and a letter stating there were no findings, or if there <br /> were findings, the letter should provide a list of the findings. The SUB-GRANTEE must <br /> send the audit and the letter no later than nine (9) months after the end of the SUB- <br /> GRANTEE's fiscal year(s) to: . <br /> Accounting Manager <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, <br /> SUB-GRANTEE must send a letter identifying this Grant Agreement and explaining the <br /> criteria for exemption no later than nine (9) months after the end of the SUB-GRANTEE <br /> fiscal year(s) to: <br /> Accounting Manager <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 /> DHS-FEMA-EMPG-FFY 11 Page 9 of 24 Everett Emergency Management <br /> 9 0 E12-041 <br />