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4 <br /> unless a longer period is agreed to in writing and in advance by the cognizant or <br /> oversight agency for audit. <br /> A copy of the audit report (including any management letters) shall also be sent to: <br /> Administrative Services Division Manager <br /> Human Services Department <br /> 3000 Rockefeller Avenue, M/S 305 <br /> Everett, WA 98201 <br /> Or emailed to: HSD.Fiscal@snoco.org <br /> 6. The Agency shall follow up on and develop corrective action plans for all audit <br /> findings, in accordance with OMB Uniform Guidance, and prepare a "Summary <br /> Schedule of Prior Audit Findings." <br /> 7. If the Agency is a state or local government entity, the audit shall be conducted by <br /> the Office of the State Auditor, or designee of the State Auditor. Audits of non- <br /> profit organizations are to be conducted by a certified public accountant selected <br /> by the Agency in accordance with OMB Uniform Guidance. <br /> C. Other Audits <br /> 1. Agencies that expend less than $750,000 in federal awards, Agencies that are <br /> private for-profit agencies, Agencies that are solely state funded and/or Agencies <br /> that are identified as Contractors currently do not fall under the requirements of the <br /> Single Audit Act and shall have a financial audit performed by a licensed CPA, as <br /> defined by Government Auditing Standards (The Revised Yellow Book) and <br /> according to Generally Accepted Auditing Standards (GAAS). <br /> 2. The Agency must send a copy of the audit report no later than nine (9) months <br /> after the end of the Agency's fiscal year(s) to: <br /> Administrative Services Division Manager <br /> Snohomish County Human Services Department <br /> 3000 Rockefeller Avenue, M/S 305 <br /> Everett, WA 98201 <br /> Or emailed to: HSD.Fiscal(a.snoco.orq <br /> 3. The financial audit requirement may be waived for small Agencies, at the County's <br /> sole discretion. <br /> a. A written request shall be mailed or emailed to the address above, detailing the <br /> justification for the waiver request. <br /> b. Within 10 working days upon receipt of the waiver request, the County will notify <br /> the Agency of its decision. If the County grants a waiver, the County will also <br /> inform the Agency of the documentation required in lieu of the financial audit. <br /> c. Should review of the required documentation raise questions or concerns, the <br /> County reserves the right to require an audit described in C.1 above. <br /> Basic Terms and Conditions Agreement <br /> City of Everett <br /> NSD-2018-101-198 <br /> Page 20 of 31 <br /> 45 <br />