2012/09/05 Council Agenda Packet

17 d. Sub-grantee shall provide right of access to its facilities and records to the Department and any other authorized agent or official of the state of Washington or the federal government, at all reasonable times, in order to monitor and evaluate performance, compliance, and/or quality assurance under this Grant Agreement. 4. SINGLE AUDIT ACT REQUIREMENTS (INCLUDING ALL AMENDMENTS) Non-federal entities as subrecipients that expend $500,000 or more in one fiscal year of federal funds from all sources, direct and indirect, are required to have a single or a program-specific audit conducted in accordance with the Office of Management and Budget (OMB)Circular A-133-Audits of States, Local Governments, and Non-Profit Organizations (revised June 27, 2003, effective for fiscal years ending after December 31, 2003). Non-federal entities that spend less than $500,000 a year in federal awards are exempt from federal audit requirements for that year, except as noted in Circular No. A-133. Circular A-133 is available on the OMB Home Page at http://www:omb.gov and then select "Grants Management"followed by"Circulars". . Sub-grantees required to have an audit must ensure the audit is performed in accordance with Generally Accepted Auditing Standards (GAAS) as found in the Government Auditing Standards (the Revised Yellow Book) developed by the Comptroller General and the OMB Compliance Supplement. The Sub-grantee has the responsibility of notifying the Washington State Auditor's Office and requesting an audit. Costs of the audit may be an allowable grant expenditure. The Sub-grantee shall maintain auditable records and accounts so as to facilitate the audit requirement and shall ensure that any subSub-grantees also maintain auditable records. The Sub-grantee is responsible for any audit exceptions incurred by its own organization or that of its subSub-grantees. Responses to any unresolved management findings and disallowed or questioned costs shall be included with the audit report. The Sub-grantee must respond to Department requests for information or corrective action concerning audit issues or findings within 30 days of the date of request. The Department reserves the right to recover from the Sub-grantee all disallowed costs resulting from the audit. Once the single audit has been completed, the Sub-grantee must send a full copy of the audit to the Department and a letter stating there were no findings, or if there were findings, the letter should provide a list of the findings. The Sub-grantee must send the audit and the letter no later than nine (0) months after the end of the Sub-grantee's fiscal year(s) to: Accounting Manager Washington Military Department Finance Division, Building#1 TA-20 - Camp Murray,WA 98430-5032 In addition to sending a copy of the audit, the Sub-grantee must include a corrective action plan for any audit findings and a copy of the management letter if one was received. The Sub-grantee shall include the,aboveaudit requirements in any subGrant Agreements. 5. RECAPTURE PROVISIONS In the event that the Sub-grantee fails to expend funds under this Grant Agreement in accordance with applicable state and federal laws and/or the provisions of this Grant Agreement, the Department reserves the right to recapture funds in an amount equivalent to the extent of the noncompliance in addition to any other remedies available at law or in equity. Such right of recapture shall exist for a period not to exceed six (6) years following Grant Agreement termination or audit resolution, whichever is later. Repayment by the Sub-grantee of funds under this recapture provision shall occur within 30 days of demand. The Department is required to institute legal proceedings to enforce the recapture provision. 6. • COMPLIANCE WITH APPLICABLE LAW The Sub-grantee and all subSub-grantees shall comply with all applicable federal, state, tribal government, and local laws, regulations, and policies. BZPP 2010 1 $5ge 8 of 19 . Everett Police Department E12-215