Common use of Audit Requirements Clause in Contracts

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient recipient expends $750,000 or more in federal awards during the Sub-Recipientrecipient’s fiscal year, the Sub- Recipient recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: ANNEX A – Sub-recipient Responsibilities Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient recipient expends less than $750,000 during any Sub-Recipient recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the 9th month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient recipient must be made available if needed and upon request at the Sub-Recipientrecipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If the Sub-Recipient expends $750,000 750,000.00 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-F - Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx Xxxxxx % 000 Xxxx Xxxxxxx Xxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 750,000.00 during any Sub-Recipient fiscal year, the State SECOG, State, FHWA, or FTA may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall will be completed and filed with and approved by the Department of Legislative Audit State Auditor General by the end of the ninth month following the end of the fiscal year of the entity being auditedaudited or thirty (30) days after receipt of the auditor’s report, whichever is earlier. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit audit, or an audit under 2 CFR Part 200 200, Subpart F, the Sub- Sub-Recipient shall will resolve all interim audit findings to the satisfaction of the auditor. The Sub-Sub- Recipient shall will facilitate and aid any such reviews, examinations, and agreed upon procedures etc.procedures, the State SECOG, State, FHWA, or FTA or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or and awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall will be responsible for payment of any and all audit exceptions which are identified by the SECOG, State, FHWA, or FTA. The State SECOG, State, FHWA, or FTA may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. CFR 200.84, at the discretion of the SECOG, State, FHWA, or FTA. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the SECOG, State, FHWA, or FTA. The State and/or federal agency SECOG, State, FHWA, and FTA each has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, the Sub-Recipient agrees to will comply in full with the administrative requirements and cost principles as outlined in OMB U.S. Office of Management & Budget (OMB) uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 Seller shall provide to Purchaser (at Purchaser’s expense) copies of, or more shall provide Purchaser reasonable access to, such factual information as may be reasonably requested by Purchaser, and in federal awards during the Sub-Recipient’s fiscal yearpossession or control of Seller, the Sub- Recipient must have or its property manager or accountants, to enable Purchaser's auditor to conduct an audit conducted audit, in accordance with 2 CFR Part 200Rule 3-14 of Securities and Exchange Commission Regulation S-X, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion income statements of the Agreement objects, Property for the eligibility of services or costs, and adherence year to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end date of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-widein which Closing occurs plus one (1) prior calendar year (provided, independent financial however, such audit or shall not include an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditormanagement fees). The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient Purchaser shall be responsible for payment all out-of-pocket costs associated with this audit. Seller shall reasonably cooperate (at no cost to Seller) with Purchaser’s auditor in the conduct of such audit. In addition, Seller agrees to provide to Purchaser or any affiliate of Purchaser, if requested by such auditor, historical financial statements for the Property, including (without limitation) income and balance sheet data for the Property, whether required before or after Closing. Without limiting the foregoing, (i) Purchaser or its designated independent or other auditor may audit Seller’s operating statements of the Property, at Purchaser’s expense, and Seller shall provide such documentation as Purchaser or its auditor may reasonably request in order to complete such audit, and (ii) Seller shall furnish to Purchaser such financial and other information as may be reasonably required by Purchaser or any affiliate of Purchaser to make any required filings with the Securities and Exchange Commission or other governmental authority. Seller shall maintain its records for use under this Section 11.1 for a period of not less than one (1) year after the Closing Date. The provisions of this Section shall survive Closing. Notwithstanding anything contained herein to the contrary, Seller shall not be liable to Purchaser based on the results of any and all audit exceptions which are identified by audit, or the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment lack of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and information required to conduct recovery audits including such audit, unless the recovery Purchaser’s inability to obtain such information is caused by Seller’s breach of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)its obligations under this Section 11.1.

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s 's fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s General 's approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 5070 If the Sub-Recipient expends Expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the 9th month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient Sub -Recipient shall resolve all interim audit findings to the satisfaction statisfaction of the auditor. The Sub-Recipient Sub -Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned question costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s 's regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-outcloseout, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – - 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If the Sub-Recipient expends $750,000 750,000.00 or more in federal awards during the Sub-Sub- Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-F - Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx Xxxxxx % 000 Xxxx Xxxxxxx Xxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 750,000.00 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall will be completed and filed with and approved by the Department of Legislative Audit State Auditor General by the end of the ninth month following the end of the fiscal year of the entity being auditedaudited or thirty (30) days after receipt of the auditor’s report, whichever is earlier. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit audit, or an audit under 2 CFR Part 200 200, Subpart F, the Sub- Sub-Recipient shall will resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall will facilitate and aid any such reviews, examinations, and agreed upon procedures etc.procedures, the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or and awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall will be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. CFR 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or and federal agency each has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, the Sub-Recipient agrees to will comply in full with the administrative requirements and cost principles as outlined in OMB U.S. Office of Management & Budget (OMB) uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Sub- Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the auditaudit . On continuing audit engagements, the Auditor General’s approval should be obtained annuallyannually . Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 5070 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the 9th month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Sub-Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the StateState . The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – - 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more SUBRECIPIENT agrees to comply with the applicable requirements and standards as set forth in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart FAudits of States, Local Governments and Non-Audit Requirements, by an auditor approved by the Auditor General to perform the auditProfit organizations. On continuing audit engagements, the Auditor General’s approval should be obtained annually(Please see Exhibit G attached hereto and incorporated herein for all purposes and any subsequent amendments thereto). Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient SUBRECIPIENT expends less than Seven Hundred Fifty Thousand Dollars ($750,000 during any Sub-Recipient fiscal year750,000.00) a year in federal awards, then they are exempt from the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under requirements implemented in 2 CFR Part 200 Subpart Ffor that year; however, records must be available for review or audit by appropriate officials of the federal agency, pass-through entity and the General Accounting Office. However, if SUBRECIPIENT expends Seven Hundred Fifty Thousand Dollars ($750,000.00) or more in federal funds, SUBRECIPIENT must, within nine (9) months from the end of its fiscal year, supply ENTITY with an audit of revenues and expenditures conducted by a certified public accountant. Grant funds will automatically be forfeited if the SUBRECIPIENT fails to submit an audit within the allotted time. SUBRECIPIENT agrees to furnish ENTITY with a current Financial Management Letter (financial statements) within six (6) months from the end of its fiscal year covering the period of this Agreement that includes detailed receipts and disbursement of payments to SUBRECIPIENT hereunder. Grant funds will automatically be forfeited if the SUBRECIPIENT fails to submit a Financial Management Letter. SUBRECIPIENT is required to submit a 990 Tax Return (Return of Organization Exempt from Income Tax) for the most recent fiscal year within six (6) months if submitting a Financial Management Letter or within nine (9) months if submitting a Financial Audit. If the subrecipient is not classified as an exempt entity, the Sub- Recipient shall resolve all interim audit findings subrecipient will not be awarded grant funds. SUBRECIPIENT is required to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipientsubmit 941 Employer’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriateQUARTERLY Federal Tax Return reports. If applicable, Sub-Recipient SUBRECIPIENT agrees to comply in full cooperate with ENTITY relating to any inquiries regarding the administrative requirements Financial Audit or Financial Management Letter and cost principles as outlined in OMB uniform administrative requirements, cost principlesSUBRECIPIENT acknowledges that a Financial Audit or Financial Management Letter shall be provided to ENTITY at the expense of the SUBRECIPIENT. Financial Audit or Financial Management Letter shall be available to ENTITY staff, and audit requirements any and all applicable federal agencies, and be of unrestricted access, as listed in 2 CFR Part 200. (Please see Exhibit G-1 attached hereto and incorporated herein for federal awards – 2CFR Part 200 (Uniform Administrative Requirementsall purposes and any subsequent amendments thereto).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Sub- Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the auditaudit . On continuing audit engagements, the Auditor General’s approval should be obtained annuallyannually . Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the 9th month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Sub-Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the StateState . The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – - 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If the Sub-Recipient expends $750,000 750,000.00 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-F - Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx Xxxxxx % 000 Xxxx Xxxxxxx Xxxxxx Xxxxxx, XX 00000-0000 5070 If the Sub-Recipient expends less than $750,000 750,000.00 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall will be completed and filed with and approved by the Department of Legislative Audit State Auditor General by the end of the ninth month following the end of the fiscal year of the entity being auditedaudited or thirty (30) days after receipt of the auditor’s report, whichever is earlier. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit audit, or an audit under 2 CFR Part 200 200, Subpart F, the Sub- Sub-Recipient shall will resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall will facilitate and aid any such reviews, examinations, and agreed upon procedures etc.procedures, the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or and awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall will be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. CFR 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or and federal agency each has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, the Sub-Recipient agrees to will comply in full with the administrative requirements and cost principles as outlined in OMB U.S. Office of Management & Budget (OMB) uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If the Sub-Recipient expends $750,000 750,000.00 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-F - Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained o btained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx Xxxxxx % 000 Xxxx Xxxxxxx Xxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 750,000.00 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall will be completed and filed with and approved by the Department of Legislative Audit State Auditor General by the end of the ninth month following the end of the fiscal year of the entity being auditedaudited or thirty (30) days after receipt of the auditor’s report, whichever is earlier. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit audit, or an audit under 2 CFR Part 200 200, Subpart F, the Sub- Sub-Recipient shall will resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall will facilitate and aid any such reviews, examinations, and agreed upon procedures etc.procedures, the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or and awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall will be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. CFR 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or and federal agency each has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, the Sub-Recipient agrees to will comply in full with the administrative requirements and cost principles as outlined in OMB U.S. Office of Management & Budget (OMB) uniform administrative requirements, cost principles, and audit a xxxx requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 5070 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the 9th month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient Sub -Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient Sub -Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the StateState . The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-outclose -out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – - 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 CRA agrees that an independent auditor selected by QuintilesIMS may, upon ten (10) days advance written notice to CRA, perform an audit of the processes, systems, records and documentation of CRA relating to any requirement or more in federal awards during the Sub-Recipient’s fiscal yearobligation under Article VIII and this Exhibit D. Upon request of CRA, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved will execute a mutually agreed form of confidentiality agreement governing the treatment of any information or materials received by the Auditor General to perform auditor from CRA in connection with the audit. On continuing The audit engagements, the Auditor General’s approval should may be obtained annually. Approval of an auditor must be obtained conducted at QuintilesIMS’ reasonable discretion by forwarding a copy any one or more of the following: questionnaires, review of records or other documents, interviews or by other means designated by QuintilesIMS. CRA shall maintain records of all documents required under this Exhibit D, as well as records maintained in the ordinary course of business that document or memorialize compliance with the terms of this Exhibit D. CRA shall implement processes that allow for all documentation required pursuant to this Exhibit D to be collected and maintained by CRA for four (4) years from the Effective Date. The costs incurred by each party relating to an audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits normally shall be completed and filed with the Department of Legislative Audit borne by the end of the month following end of the fiscal year being auditedparty incurring such costs. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wideHowever, independent financial audit or CRA shall reimburse QuintilesIMS for any costs incurred by QuintilesIMS in connection with an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim of CRA if such audit findings reveals a material breach by CRA of this Exhibit D. Notwithstanding anything written in this Exhibit D and subject to the satisfaction Articles VI and VII of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the this Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has QuintilesIMS reserves the right to return (a) pursue all legal action available to audit protect its property or enforce its rights, including the program during performance under the grant or after close-outseeking of injunctive relief, and at any time during (b) use information disclosed to QuintilesIMS to evaluate CRA’s participation in the record retention periodQuintilesIMS TPA Program. This Exhibit D shall be subject to data protection, data privacy and to conduct recovery audits including the recovery of fundscompliance with all applicable laws, as appropriatewell as subject to reasonable redactions necessary to protect CRA or CRA client confidential or proprietary information, subject to QuintilesIMS’ audit rights pursuant to this Exhibit D. Compliance with such data protection and/or data privacy laws shall not be a breach of this Agreement; provided, however, CRA shall reasonably cooperate with QuintilesIMS to avoid frustration of QuintilesIMS’ audit rights. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).EXHIBIT E UK CONSENT ORDER Claim No. HQ17X01283 IN THE HIGH COURT OF JUSTICE QUEEN’S BENCH DIVISION Before: BETWEEN: IMS WORLD PUBLICATIONS LIMITED Claimant and

Audit Requirements. If Sub-Recipient expends the total of all Department of Human Service funding is greater than $750,000 or more in federal awards during the Sub-RecipientProvider’s fiscal year, the Sub- Recipient must Provider agrees to submit to the State a copy of an annual entity- wide, independent financial audit. The audit shall be completed and filed with the Department of Human Services by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the auditor’s report, whichever is earlier. The audit should be sent to: Department of Human Services Provider Reimbursements and Grants 0000 Xxxx Xxxxxxx 00 c/o 500 East Capitol Pierre, SD 57501 If federal funds of $750,000 or more have an been received by the Provider the audit shall be conducted in accordance with OMB Uniform Guidance 2 CFR Chapter I, Chapter II, Part 200, Subpart F-Audit et al Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval Audits shall be completed and filed with the Department of an auditor Legislative Audit by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the Auditor’s report, whichever is earlier. For a Uniform Guidance audit, approval must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION 5070 For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart Fa Uniform Guidance audit, the Sub- Recipient shall resolve Provider assures resolution of all interim audit findings to the satisfaction of the auditorfindings. The Sub-Recipient Provider shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(sits’ contractor(s)/subrecipient(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, required will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)satisfied.

Audit Requirements. If the Sub-Recipient expends $750,000 750,000.00 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-F - Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx Xxxxxx % 000 Xxxx Xxxxxxx Xxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 750,000.00 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall will be completed and filed with and approved by the Department of Legislative Audit State Auditor General by the end of the ninth month following the end of the fiscal year of the entity being auditedaudited or thirty (30) days after receipt of the auditor’s report, whichever is earlier. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit audit, or an audit under 2 CFR Part 200 200, Subpart F, the Sub- Sub-Recipient shall will resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall will facilitate and aid any such reviews, examinations, and agreed upon procedures etc.procedures, the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or and awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall will be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. CFR 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or and federal agency each has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, the Sub-Recipient agrees to will comply in full with the administrative requirements and cost principles as outlined in OMB U.S. Office of Management & Budget (OMB) uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month nine months following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Sub-Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % ℅ 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 5070 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient recipient expends $750,000 or more in federal awards during the Sub-Recipient’s recipient's fiscal year, the Sub- Recipient recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s 's approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: ANNEX A – Sub-recipient Responsibilities Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient recipient expends less than $750,000 during any Sub-Recipient recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the 9th month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient recipient must be made available if needed and upon request at the Sub-Recipient’s recipient's regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % C/O 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 5070 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month 9 months following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-close- out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient recipient must comply with all federal audit requirements, including: 2 CFR Part 200 Subpart F – Audit Requirements; and any other application law or regulation. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. The audit shall be completed and filed with the State by the end of the eighth month following the end of the fiscal year being audited. The audit should be sent to: SD Department of Labor and Regulation Xxxxx Xxxx, Director of Administrative Services 000 X. Xxxxxxxx Xxx. Xxxxxx, XX 00000 For nonprofit sub-recipients, if federal funds of $750,000 or more in federal awards have been expended by the Sub-Recipient during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit shall be conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Audits shall be completed and filed with the Department of Legislative Audit by the end of the eighth month following the end of the fiscal year being audited. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % c/o 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Sub-Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Sub- Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolvedsatisfied. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends the total of all Department of Human Service funding is greater than $750,000 or more in federal awards during the Sub-RecipientCooperative Agency’s fiscal year, the Sub- Recipient must have Cooperative Agency agrees to submit to the State a copy of an annual entity-wide, independent financial audit. The audit shall be completed and filed with the Department of Human Services by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the auditor’s report, whichever is earlier. The audit should be sent to: Department of Human Services Provider Reimbursements and Grants 0000 Xxxx Xxxxxxx 00 c/o 500 East Capitol Pierre, SD 57501 Audits conducted in accordance with this provision shall contain, as part of the supplementary information for Division of Developmental Disabilities (DDD), a DDD cost report as outlined by the Department of Human Services to include Schedule A, Schedule B, Attachment A, and Attachment B. Attachment 1 shall be submitted annually and directly to the Department of Human Services within the same time frame and is not considered part of the audit. If federal funds of $750,000 or more have been received by the Cooperative Agency the audit shall be conducted in accordance with OMB Uniform Guidance 2 CFR Chapter I, Chapter II, Part 200, Subpart F-Audit et al Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval Audits shall be completed and filed with the Department of an auditor Legislative Audit by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the Auditor’s report, whichever is earlier. For a Uniform Guidance audit, approval must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION 5070 For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart Fa Uniform Guidance audit, the Sub- Recipient shall resolve Cooperative Agency assures resolution of all interim audit findings to the satisfaction of the auditorfindings. The Sub-Recipient Cooperative Agency shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(sits’ contractor(s)/subrecipient(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, required will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)satisfied.

Audit Requirements. If Sub-Recipient expends the total of all Department of Human Service funding is greater than $750,000 or more in federal awards during the Sub-RecipientConsultant’s fiscal year, the Sub- Recipient must Consultant agrees to submit to the State a copy of an annual entity-wide, independent financial audit. The audit shall be completed and filed with the Department of Human Services by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the auditor’s report, whichever is earlier. The audit should be sent to: Department of Human Services Provider Reimbursements and Grants 0000 Xxxx Xxxxxxx 34 c/o 000 Xxxx Xxxxxxx Xxxxxx, XX 00000 If federal funds of $750,000 or more have an been received by the Consultant the audit shall be conducted in accordance with OMB Uniform Guidance 2 CFR Chapter I, Chapter II, Part 200, Subpart F-Audit et al Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval Audits shall be completed and filed with the Department of an auditor Legislative Audit by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the Auditor’s report, whichever is earlier. For a Uniform Guidance audit, approval must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart Fa Uniform Guidance audit, the Sub- Recipient shall resolve Consultant assures resolution of all interim audit findings to the satisfaction of the auditorfindings. The Sub-Recipient Consultant shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(sits’ contractor(s)/subrecipient(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, required will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).satisfied..

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 5070 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the 9th month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends the total of all Department of Human Service funding is greater than $750,000 or more in federal awards during the Sub-RecipientProvider’s fiscal year, the Sub- Recipient must Provider agrees to submit to the State a copy of an annual entity- wide, independent financial audit. The audit shall be completed and filed with the Department of Human Services by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the auditor’s report, whichever is earlier. The audit should be sent to: Department of Human Services Provider Reimbursements and Grants 0000 Xxxx Xxxxxxx 34 c/o 000 Xxxx Xxxxxxx Xxxxxx, XX 00000 If federal funds of $750,000 or more have an been received by the Provider the audit shall be conducted in accordance with OMB Uniform Guidance 2 CFR Chapter I, Chapter II, Part 200, Subpart F-Audit et al Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval Audits shall be completed and filed with the Department of an auditor Legislative Audit by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the Auditor’s report, whichever is earlier. For a Uniform Guidance audit, approval must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart Fa Uniform Guidance audit, the Sub- Recipient shall resolve Provider assures resolution of all interim audit findings to the satisfaction of the auditorfindings. The Sub-Recipient Provider shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(sits’ contractor(s)/subrecipient(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, required will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)satisfied.

Audit Requirements. If SubThe NGO shall submit to the UNDP Resident Representative in the Slovak Republic a certified annual financial statement on the status of funds advanced by UNDP. The Project will be audited at least once during its lifetime but may be audited annually, as will be reflected in the annual audit plan prepared by UNDP Headquarters (Office of Audit and Performance Review) in consultation with the Parties to the Project. The audit shall be carried out by qualified audit firm, which will produce an audit report and certify the financial statement. Notwithstanding the above, UNDP shall have the right, at its own expense, to audit or review such Project-Recipient expends $750,000 related books and records as it may require and to have access to the books and record of the NGO, as necessary. Each invoice paid by UNDP shall be subject to a post-payment audit by auditors, whether internal or more in federal awards external, of UNDP or the authorized agents of the UNDP at any time during the Sub-Recipient’s fiscal year, term of the Sub- Recipient must Agreement and for a period of three (3) years following the expiration or prior termination of the Agreement. The UNDP shall be entitled to a refund from the NGO for any amounts shown by such audits to have an audit conducted been paid by the UNDP other than in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, the terms and conditions of the Agreement. Should the audit determine that any funds paid by an auditor approved by the Auditor General to perform the audit. On continuing audit engagementsUNDP have not been used as per contract clauses, the Auditor General’s approval should be obtained annuallyNGO shall reimburse such funds forthwith. Approval of an auditor must be obtained by forwarding a copy of Where the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx XxxxxxNGO fails to reimburse such funds, XX 00000-0000 If UNDP reserves the Sub-Recipient expends less than $750,000 during right to seek recovery and/or to take any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditorother action as it deems necessary. The Sub-Recipient shall facilitate NGO acknowledges and aid any such reviewsagrees that, examinationsat anytime, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State UNDP may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of investigations relating to any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition aspect of the Agreement, the cooperative audit resolution process appliesobligations performed under the Agreement, as appropriateand the operations of the NGO generally. The books right of UNDP to conduct an investigation and records the NGO’s obligation to comply with such an investigation shall not lapse upon expiration or prior termination of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the StateAgreement. The State and/or federal agency has NGO shall provide its full and timely cooperation with any such inspections, post-payment audits or investigations. Such cooperation shall include, but shall not be limited to, the right NGO’s obligation to return to audit the program during performance under the grant or after close-out, make available its personnel and at any time during the record retention period, documentation for such purposes and to conduct recovery grant to UNDP access to the NGO’s premises. The NGO shall require its agents, including, but not limited to, the NGO’s attorneys, accountants or other advisers, to reasonably cooperate with any inspections, post-payment audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)or investigations carried out by UNDP hereunder.

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the ninth month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. Determine whether the Contractor is a vendor or sub-recipient, then select the appropriate audit language and delete the remaining audit language. If Sub-Recipient expends $750,000 or more the contract is 100% state funds, delete audit language in federal awards during its entirety. | Vendor Relationship This Agreement constitutes a vendor relationship with DHS. No audit requirements are imposed by DHS as a result of this Agreement. No audit costs are allowed to be billed to this Agreement. In the Sub-Recipient’s fiscal yearevent the Contractor elects to have a financial audit performed, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy submission of the audit engagement letter to: Department report to DHS is not required nor desired. The Contractor must immediately report to the DHS Office of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform Monitoring and Internal Controls accounting irregularities including noncompliance with provisions of this Agreement. | Subrecipient Relationship This Agreement constitutes a more limited program or performance audit subrecipient relationship with DHS. The Contractor is required to comply with all federal regulations related to the completion accounting and auditing of the Agreement objectsfederal award used to fund this Agreement. This includes, but is not limited to, compliance with OMB Circular A-133. Regulations applicable to funding sources are included in the eligibility Catalog of services or costsFederal Domestic Assistance (CFDA). The Federal Program Title, CFDA number, and adherence to federal financial participation (FFP) rate DHS will use for this Agreement provisionsare: Federal Program Title CFDA # FFP% | | |Tab here if entering multiple CFDA# However, DHS may change the CFDA number and/or FFP rate during the course of this Agreement. Audits CFDA numbers and FFP rates for this Agreement shall be completed and filed with posted monthly on the Department of Legislative Audit DHS website. The Contractor is required to check the website to obtain up to date information regarding the CFDA numbers (unless notified otherwise by the end DHS Division of Logistics and Rate Setting). The Contractor shall consult the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATIONwebsite to obtain CFDA numbers, payments, program updates, and other audit information: http:xxx.xxxx.xxxxx.xx.xx/xxx/xxxx-DELETE THIS INSTRUCTION For either an entityxxx-wide, independent financial xxx.xxx DHS agrees to participate in audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings cost related to the satisfaction audit as described in other sections of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etcthis Agreement., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. Determine whether the Contractor is a vendor or sub-recipient, then select the appropriate audit language and delete the remaining audit language. If Sub-Recipient expends $750,000 or more the contract is 100% state funds, delete audit language in federal awards during its entirety. Vendor Relationship This Agreement constitutes a vendor relationship with DHS. No audit requirements are imposed by DHS as a result of this Agreement. No audit costs are allowed to be billed to this Agreement. In the Sub-Recipient’s fiscal yearevent the Contractor elects to have a financial audit performed, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy submission of the audit engagement letter to: Department report to DHS is not required nor desired. The Contractor must immediately report to the DHS Office of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform Monitoring and Internal Controls accounting irregularities including noncompliance with provisions of this Agreement. | Subrecipient Relationship This Agreement constitutes a more limited program or performance audit subrecipient relationship with DHS. The Contractor is required to comply with all federal regulations related to the completion accounting and auditing of the Agreement objectsfederal award used to fund this Agreement. This includes, but is not limited to, compliance with OMB Circular A-133. Regulations applicable to funding sources are included in the eligibility Catalog of services or costsFederal Domestic Assistance (CFDA). The Federal Program Title, CFDA number, and adherence to federal financial participation (FFP) rate DHS will use for this Agreement provisionsare: Federal Program Title CFDA # FFP% | | |Tab here if entering multiple CFDA# However, DHS may change the CFDA number and/or FFP rate during the course of this Agreement. Audits CFDA numbers and FFP rates for this Agreement shall be completed and filed with posted monthly on the Department of Legislative Audit DHS website. The Contractor is required to check the website to obtain up to date information regarding the CFDA numbers (unless notified otherwise by the end DHS Division of Logistics and Rate Setting). The Contractor shall consult the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATIONwebsite to obtain CFDA numbers, payments, program updates, and other audit information: http:xxx.xxxx.xxxxx.xx.xx/xxx/xxxx-DELETE THIS INSTRUCTION For either an entityxxx-wide, independent financial xxx.xxx DHS agrees to participate in audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings cost related to the satisfaction audit as described in other sections of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etcthis Agreement., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. Pursuant to the federal Single Audit Act of 1984, P.L. 98-502 (the "Audit Act"), and the Single Audit Act Amendments of 1996, P.L. 104-156, federal OMB Circulars X-000 Xxxxxxx, xxx X-000 xx X-000, and the appropriate federal common rule, whichever would be applicable under federal law, any grant to a local government funded by the federal government is subject to the single-audit provisions of the Audit Act. Pursuant to State Circular Letter 04-04-OMB, the State of New Jersey has adopted by reference the standards and provisions of the Audit Act and the federal OMB Circulars. If Sub-Recipient the Grantee expends a total of $750,000 500,000 or more in federal awards during financial assistance or State financial assistance in the Sub-Recipient’s Grantee's fiscal year, the Sub- Recipient Grantee must have an a single audit conducted performed. Grantees that expend less than $500,000 in federal or State financial assistance within their fiscal year, but expend $100,000 or more in State and/or federal financial assistance within their fiscal year, must have either a financial statement audit performed in accordance with 2 CFR Part 200Government Auditing Standards (Yellow Book) or a program-specific audit performed in accordance with the Act, Subpart F-Audit RequirementsAmendments, by an auditor approved OMB Circular No. A-133 Revised and State policy. Where a single audit or other audit conducted hereunder indicates any noncompliance by the Auditor General to perform Grantee with the audit. On continuing audit engagementsmaterial terms and conditions of this agreement, the Auditor General’s approval Grantee shall forthwith take corrective action as permitted or required by Section XVI of the General Terms and Conditions of this agreement, Agreement Amendment; Section XVIII of the General Terms and Conditions of this agreement, Termination, Expiration, and Suspension; or as otherwise required by the Department. As a result of any audit hereunder, recommendations shall be made whether any costs incurred by the Grantee should be obtained annuallydisallowed as beyond the scope or the purpose of this agreement, excessive, or otherwise impermissible. Approval of an auditor must be obtained by forwarding a copy of The Department retains the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxxright to recover any disallowed expenditures, XX 00000-0000 If and the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related Grantee shall return to the completion of Department any disallowed expenditures no later than thirty (30) days after the Agreement objectsrequest. In any case, the eligibility of services whether or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings not it is subject to the satisfaction of the auditor. The Subsingle-Recipient shall facilitate and aid any such reviewsaudit requirements, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84this agreement is, at the discretion of the State. Notwithstanding any other condition of the AgreementDepartment, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized subject to audits by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and Department at any time during prior to closeout and subject to a follow-up compliance audit which may build upon the record retention periodsingle audit or other audit required in Section VIII of Attachment A, Additional Provisions and Special Modifications. Copies of all audit reports involving this agreement must be sent to conduct recovery audits including the recovery DEP, Office of fundsAudit and the Granting Agency identified in Section I of the General Terms and Conditions of this agreement, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements Grant Award Data and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)Signatures.

Audit Requirements. If Sub-Recipient expends $750,000 or more SUBRECIPIENT agrees to comply with the applicable requirements and standards as set forth in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart FAudits of States, Local Governments and Non-Audit Requirements, by an auditor approved by the Auditor General to perform the auditProfit organizations. On continuing audit engagements, the Auditor General’s approval should be obtained annually(Please see Exhibit G attached hereto and incorporated herein for all purposes and any subsequent amendments thereto). Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient SUBRECIPIENT expends less than Seven Hundred Fifty Thousand Dollars ($750,000 during any Sub-Recipient fiscal year750,000.00) a year in federal awards, then they are exempt from the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under requirements implemented in 2 CFR Part 200 Subpart Ffor that year; however, records must be available for review or audit by appropriate officials of the federal agency, pass-through entity and the General Accounting Office. However, if SUBRECIPIENT expends Seven Hundred Fifty Thousand Dollars ($750,000.00) or more in federal funds, SUBRECIPIENT must, within nine (9) months from the end of its fiscal year, supply ENTITY with an audit of revenues and expenditures conducted by a certified public accountant. Grant funds will automatically be forfeited if the SUBRECIPIENT fails to submit an audit within the allotted time. SUBRECIPIENT agrees to furnish ENTITY with a current Financial Management Letter (financial statements) within six (6) months from the end of its fiscal year covering the period of this Agreement that includes detailed receipts and disbursement of payments to SUBRECIPIENT hereunder. Grant funds will automatically be forfeited if the SUBRECIPIENT fails to submit a Financial Management Letter. SUBRECIPIENT is required to submit a 990 Tax Return (Return of Organization Exempt from Income Tax) for the most recent fiscal year within six (6) months if submitting a Financial Management Letter or within nine (9) months if submitting a Financial Audit. If the subrecipient is not classified as an exempt entity, the Sub- Recipient shall resolve all interim audit findings subrecipient will not be awarded grant funds when applicable. SUBRECIPIENT is required to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipientsubmit 941 Employer’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriateQUARTERLY Federal Tax Return reports when applicable. If applicable, Sub-Recipient SUBRECIPIENT agrees to comply in full cooperate with ENTITY relating to any inquiries regarding the administrative requirements Financial Audit or Financial Management Letter and cost principles as outlined in OMB uniform administrative requirements, cost principlesSUBRECIPIENT acknowledges that a Financial Audit or Financial Management Letter shall be provided to ENTITY at the expense of the SUBRECIPIENT. Financial Audit or Financial Management Letter shall be available to ENTITY staff, and audit requirements any and all applicable federal agencies, and be of unrestricted access, as listed in 2 CFR Part 200. (Please see Exhibit G-1 attached hereto and incorporated herein for federal awards – 2CFR Part 200 (Uniform Administrative Requirementsall purposes and any subsequent amendments thereto).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State Authority may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the sixth month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Authority or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead administrative costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the StateAuthority. The State Authority may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Sub- Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the StateAuthority. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the StateAuthority. The State Authority and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % X/X 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month 9 months following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-close- out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 5070 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-SITUATION- DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Sub-Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends $750,000 or more The Subrecipient is subject to the audit requirements contained in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-, hereinafter collectively referred to as the “Federal Audit Requirements”, by which may require the Subrecipient to obtain an auditor approved audit as set forth therein. In the event, that during the period of this Agreement, the Subrecipient expends more than $750,000.00 in federal funds in an operating year from this and other federal grants, the Subrecipient shall, at its own cost and expense, cause to be carried out an independent audit. The audit shall be completed, and a copy furnished to the County, within the earlier of thirty (30) days after receipt of the auditor’s report(s), unless a longer period is agreed to in advance by the Auditor General County. For purposes of this Agreement, an operating and/or audit year is the equivalent to perform the auditSubrecipient’s fiscal year. On continuing The determination of when CDBG Funds are expended is based on when the activity related to the expenditure occurs. The audit engagementsshall be conducted in compliance with 2 CFR § Part 200, Subpart F, which is made a part of this Agreement by reference thereto. In the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of event the audit engagement letter to: Department shows that the entire funds disbursed hereunder, or any portion thereof, were not expended in accordance with the conditions of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxxthis Agreement, XX 00000Subrecipient shall be held liable for reimbursement to the County of all funds not expended in accordance with these applicable regulations and Agreement provisions within thirty (30) days after the County has notified the Subrecipient of such non-0000 compliance. Said reimbursement shall not preclude the County from taking any other action as provided in Article V herein. If the Sub-Recipient expends less than expenditure does not exceed $750,000 750,000.00 during any Sub-Recipient fiscal an operating year, the State may perform a more limited program or performance audit related Subrecipient shall submit to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by County within one hundred eighty (180) days after the end of the month following end Subrecipient’s fiscal year, and otherwise upon request by the County, audited financial statements, which must comply with Generally Accepted Accounting Principles (GAAP), covering the entire Term of this Agreement. If the Subrecipient fails to provide its audited financial statements within the one hundred eighty (180) day time period referenced above, then, the Subrecipient shall be in default hereunder. Notwithstanding the foregoing, the County may grant the Subrecipient an extension of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wideone hundred eighty (180) day time period to provide its audited financials, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any but such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient extension shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, solely at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-RecipientCounty’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)discretion.

Audit Requirements. If Sub-Recipient expends the total of all Department of Human Service funding is greater than $750,000 or more in federal awards during the Sub-RecipientProvider’s fiscal year, the Sub- Recipient must have Provider agrees to submit to the State a copy of an annual entity- wide, independent financial audit. The audit shall be completed and filed with the Department of Human Services by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the auditor’s report, whichever is earlier. The audit should be sent to: Department of Human Services Provider Reimbursements and Grants 0000 Xxxx Xxxxxxx 34 c/o 000 Xxxx Xxxxxxx Xxxxxx, XX 00000 Audits conducted in accordance with this provision shall contain, as part of the supplementary information, a cost report as outlined by the Department of Human Services to include Schedule A, Schedule B, Attachment A, and Attachment B. Attachment 1 shall be submitted annually and directly to the Department of Human Services within the same time frame and is not considered part of the audit. If federal funds of $750,000 or more have been received by the Provider the audit shall be conducted in accordance with OMB Uniform Guidance 2 CFR Chapter I, Chapter II, Part 200, Subpart F-Audit et al Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval Audits shall be completed and filed with the Department of an auditor Legislative Audit by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the Auditor’s report, whichever is earlier. For a Uniform Guidance audit, approval must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart Fa Uniform Guidance audit, the Sub- Recipient shall resolve Provider assures resolution of all interim audit findings to the satisfaction of the auditorfindings. The Sub-Recipient Provider shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(sits’ contractor(s)/subrecipient(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, required will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)satisfied.

Audit Requirements. If Sub-Recipient expends the total of all Department of Human Service funding is greater than $750,000 or more in federal awards during the Sub-RecipientGrantee’s fiscal year, the Sub- Recipient must Grantee agrees to submit to the State a copy of an annual entity- wide, independent financial audit. The audit shall be completed and filed with the Department of Human Services by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the auditor’s report, whichever is earlier. The audit should be sent to: Department of Human Services Provider Reimbursements and Grants 0000 Xxxx Xxxxxxx 00 c/o 500 East Capitol Pierre, SD 57501 If federal funds of $750,000 or more have an been received by the Grantee the audit shall be conducted in accordance with OMB Uniform Guidance 2 CFR Chapter I, Chapter II, Part 200, Subpart F-Audit et al Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval Audits shall be completed and filed with the Department of an auditor Legislative Audit by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the Auditor’s report, whichever is earlier. For a Uniform Guidance audit, approval must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION 5070 For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart Fa Uniform Guidance audit, the Sub- Recipient shall resolve Grantee assures resolution of all interim audit findings to the satisfaction of the auditorfindings. The Sub-Recipient Grantee shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(sits’ contractor(s)/subrecipient(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, required will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)satisfied.

Audit Requirements. If Sub-Recipient expends $750,000 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION 5070 For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart F, the Sub- Recipient shall resolve all interim audit findings to the satisfaction of the auditor. The Sub-Recipient shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends the total of all Department of Human Service funding is greater than $750,000 or more in federal awards during the Sub-RecipientProvider’s fiscal year, the Sub- Recipient must Provider agrees to submit to the State a copy of an annual entity- wide, independent financial audit. The audit shall be completed and filed with the Department of Human Services by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the auditor’s report, whichever is earlier. The audit should be sent to: Department of Human Services Provider Reimbursements and Grants 0000 Xxxx Xxxxxxx 34 c/o 000 Xxxx Xxxxxxx Xxxxxx, XX 00000 If federal funds of $750,000 or more have an been received by the Provider the audit shall be conducted in accordance with OMB Uniform Guidance 2 CFR Chapter I, Chapter II, Part 200, Subpart F-Audit et al Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval Audits shall be completed and filed with the Department of an auditor Legislative Audit by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the Auditor’s report, whichever is earlier. For a Uniform Guidance audit, approval must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart Fa Uniform Guidance audit, the Sub- Recipient shall resolve Provider assures resolution of all interim audit findings to the satisfaction of the auditorfindings. The Sub-Recipient provider shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(sits’ contractor(s)/subrecipient(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, required will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)satisfied.

Audit Requirements. If the Sub-Recipient expends $750,000 750,000.00 or more in federal awards during the Sub-Recipient’s fiscal year, the Sub- Sub-Recipient must have an audit conducted in accordance with 2 CFR Part 200, Subpart F-F - Audit Requirements, by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval of an auditor must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx A-133 Coordinator 000 Xxxxx Xxxxxxxx Xxxxxx % 000 Xxxx Xxxxxxx Xxxxxx Xxxxxx, XX 00000-0000 5070 If the Sub-Recipient expends less than $750,000 750,000.00 during any Sub-Recipient fiscal year, the State SECOG, State, FHWA, or FTA may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall will be completed and filed with and approved by the Department of Legislative Audit State Auditor General by the end of the ninth month following the end of the fiscal year of the entity being auditedaudited or thirty (30) days after receipt of the auditor’s report, whichever is earlier. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION For either an entity-wide, independent financial audit audit, or an audit under 2 CFR Part 200 200, Subpart F, the Sub- Sub-Recipient shall will resolve all interim audit findings to the satisfaction of the auditor. The Sub-Sub- Recipient shall will facilitate and aid any such reviews, examinations, and agreed upon procedures etc.procedures, the State SECOG, State, FHWA, or FTA or its contractor(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or and awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall will be responsible for payment of any and all audit exceptions which are identified by the SECOG, State, FHWA, or FTA. The State SECOG, State, FHWA, or FTA may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. CFR 200.84, at the discretion of the SECOG, State, FHWA, or FTA. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the SECOG, State, FHWA, or FTA. The State and/or federal agency SECOG, State, FHWA, and FTA each has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, the Sub-Recipient agrees to will comply in full with the administrative requirements and cost principles as outlined in OMB U.S. Office of Management & Budget (OMB) uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR 2 CFR Part 200 (Uniform Administrative Requirements).

Audit Requirements. If Sub-Recipient expends the total of all Department of Human Service funding is greater than $750,000 or more in federal awards during the Sub-RecipientGrantee’s fiscal year, the Sub- Recipient must have Grantee agrees to submit to the State a copy of an annual entity- wide, independent financial audit. The audit shall be completed and filed with the Department of Human Services by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the auditor’s report, whichever is earlier. The audit should be sent to: Department of Human Services Provider Reimbursements and Grants 0000 Xxxx Xxxxxxx 00 c/o 500 East Capitol Pierre, SD 57501 Audits conducted in accordance with this provision shall contain, as part of the supplementary information, a cost report as outlined by the Department of Human Services to include Schedule A, Schedule B, Attachment A, and Attachment B. Attachment 1 shall be submitted annually and directly to the Department of Human Services within the same time frame and is not considered part of the audit. If federal funds of $750,000 or more have been received by the Grantee the audit shall be conducted in accordance with OMB Uniform Guidance 2 CFR Chapter I, Chapter II, Part 200, Subpart F-Audit et al Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards by an auditor approved by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval should be obtained annually. Approval Audits shall be completed and filed with the Department of an auditor Legislative Audit by the end of the fourth month following the end of the fiscal year being audited or 30 days after receipt of the Auditor’s report, whichever is earlier. For a Uniform Guidance audit, approval must be obtained by forwarding a copy of the audit engagement letter to: Department of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx Xxxxxx500 East Capitol Pierre, XX 00000SD 57501-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal year, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits shall be completed and filed with the Department of Legislative Audit by the end of the month following end of the fiscal year being audited. THE NUMBER OF MONTHS CAN BE ANYTHING 9 MONTHS OR LESS AS APPROPRIATE IN THE GIVEN SITUATION-DELETE THIS INSTRUCTION 5070 For either an entity-wide, independent financial audit or an audit under 2 CFR Part 200 Subpart Fa Uniform Guidance audit, the Sub- Recipient shall resolve Grantee assures resolution of all interim audit findings to the satisfaction of the auditorfindings. The Sub-Recipient Grantee shall facilitate and aid any such reviews, examinations, agreed upon procedures etc., the State Department or its contractor(sits’ contractor(s)/subrecipient(s) may perform. Failure to complete audit(s) as required, including resolving interim audit findings, required will result in the disallowance of audit costs as direct or indirect charges to programs. Additionally, a percentage of awards may be withheld, overhead costs may be disallowed, and/or awards may be suspended, until the audit is completely resolved. The Sub-Recipient shall be responsible for payment of any and all audit exceptions which are identified by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible for payment of any and all questioned costs, as defined in 2 C.F.R. 200.84, at the discretion of the State. Notwithstanding any other condition of the Agreement, the cooperative audit resolution process applies, as appropriate. The books and records of the Sub-Recipient must be made available if needed and upon request at the Sub-Recipient’s regular place of business for audit by personnel authorized by the State. The State and/or federal agency has the right to return to audit the program during performance under the grant or after close-out, and at any time during the record retention period, and to conduct recovery audits including the recovery of funds, as appropriate. If applicable, Sub-Recipient agrees to comply in full with the administrative requirements and cost principles as outlined in OMB uniform administrative requirements, cost principles, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)satisfied.