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4 <br /> 3. The County reserves the right to recover from the Agency all disallowed costs <br /> resulting from the audit. <br /> 4. As applicable, the Agency required to have an audit must ensure the audits are <br /> performed in accordance with Generally Accepted Auditing Standards (GAAS), <br /> Government Auditing Standards (the Revised Yellow Book) developed by the <br /> Comptroller General, and the OMB Compliance Supplement for Single Audits of <br /> Educational Institutions and Other Nonprofit Organizations. <br /> 5. Responses to any unresolved management findings and disallowed or questioned <br /> costs shall be included with the audit report. The Agency must respond to County <br /> requests for information or corrective action concerning audit issues within thirty <br /> (30) calendar days of the date of request. <br /> B. OMB Audits <br /> 1. The Agency shall follow OMB Uniform Guidance: Cost Principles, Audit, and <br /> Administrative Requirements for Federal Awards. <br /> 2. If the Agency is a subrecipient of federal awards as defined by OMB, the Agency <br /> shall maintain records that identify all federal funds received and expended by <br /> Catalog of Federal Domestic Assistance (CFDA) title and number, award number <br /> and year, name of the federal agency, and name of the pass-through entity. The <br /> Agency shall make its records available for review or audit by officials of the federal <br /> awarding agency, the General Accounting Office, and the County. The Agency <br /> shall incorporate OMB audit requirements into all Contracts between the Agency <br /> and its Subagencies that are subrecipients. The Agency shall comply with any <br /> future amendments to OMB Uniform Guidance and any successor or replacement <br /> circular or regulation. <br /> 3. The Agency shall maintain internal controls that provide reasonable assurance that <br /> the Agency is managing federal awards in compliance with laws, regulations, and <br /> provisions of contracts or grant agreements that could have a material effect on <br /> each of its federal programs. <br /> 4. The Agency shall comply with the Omnibus Crime Control and Safe Streets Act of <br /> 1968 (Pub. L. 90-351, 84 Stat. 197); Title VI of the Civil Rights Act of 1964 (Pub. <br /> L. 86-449, 47 Stat. 634); the Rehabilitation Act of 1973; Title II of the ADA; Title IX <br /> of the Education Amendments of 1972 (Pub. L. 92-318, 86 Stat. 235); the Age <br /> Discrimination Act of 1975 (Pub. L. 94-135, 89 Stat. 728, codified at 42 U.S.C. <br /> § 6101 et seq.); and The Department of Justice Non-Discrimination Regulations, <br /> 28 CFR Part 42, Subparts C, D, E, and G, and 28 CFR Parts 35 and 39. <br /> 5. If the subrecipient Agency expends $750,000 or more in federal awards from any <br /> and/or all sources, the Agency shall procure and pay for a single or program- <br /> specific audit for that year. This requirement also applies when a subrecipient <br /> Agency has received a federal loan with continuing compliance requirements, <br /> regardless of when the loan originally occurred. Upon completion of each audit, <br /> the Agency shall submit to the Federal Audit Clearinghouse the data collection <br /> form and reporting package specified in OMB Uniform Guidance. This <br /> documentation shall be submitted on the earlier of thirty (30) calendar days after <br /> receipt of the auditor's report(s) or nine (9) months after the end of the audit period <br /> Basic Terms and Conditions Agreement <br /> City of Everett <br /> HSD-2018-101-198 <br /> Page 19 of 31 <br /> 44 <br />