12-045 - City of Seattle - 2012 Edward Byrne Memorial Justice Assistance Grant (JAG)

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1) Non -Federal entities that expend $500,000 or more in one fiscal year in Federal awards shall have a single or program -specific audit conducted for that year in accordance with the Office of Management and Budget (OMB) Circular A -133 -Audits of States, Local Governments, and non -Profit Organizations. 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, but records must be available for review or audit by appropriate officials of the Federal agency, pass-through entity, and General Accounting Office (GAO). 2) Recipients required to have an audit must ensure the audit is performed in accordance with Generally Accepted Auditing Standards (GRAS), as found in the Government Auditing Standards (the Revised Yellow Book) developed by the Comptroller General and the OMB Compliance Supplement. The Recipient has the responsibility of notifying the Washington State Auditors Office and requesting an audit. 3) The Recipient shall maintain auditable records and accounts so as to facilitate the audit requirement and shall ensure that any sub -recipients also maintain auditable records. 4) The Recipient is responsible for any audit exceptions incurred by its own organization or that of its subcontractors. Responses to any unresolved management findings and disallowed or questioned costs shall be included with the audit report submitted to the Seattle Police Department. The Recipient must respond to requests for information or corrective action concerning audit issues or findings widiin 30 days of the date of request. The City reserves the right to recover from the Recipient all disallowed costs resulting from the audit. 5) If applicable, once any single audit has been completed, the Recipient must send a frill copy of the audit to the City and a letter stating there were no findings, or if there were findings, the letter should provide a list of the findings. The Recipient must send the audit and the letter no later than nine months after the end of the Recipient's fiscal year(s) to: Diane Pilon, JAG Program Manager Seattle Police Department 610 5di Avenue PO Box 34986 Seattle, WA 98124-4986 206-386-1996 6) In addition to sending a copy of the audit, the Recipient must include a corrective action plan for any audit findings and a copy of the management letter if one was received. 7) The Recipient shall include the above audit requirements in any subcontracts. • The Recipient agrees to cooperate with any assessments, national evalivation efforts, or information or data collection requirements, including, but not limited to, the provision of any information FY 12 JAG Interagency Agreement, Page 4 of 7