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. 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 1,000,000 or more in federal awards during the Sub-Recipient’s fiscal yearyear ($750,000 for fiscal years on or before September 30, 2024), 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 000 Xxxxx Xxxxxxxx A-133 Coordinator 427 South Chapelle % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 1,000,000 during any Sub-Recipient fiscal yearyear ($750,000 for fiscal years on or before September 30, 2024), 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. 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 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. 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 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. 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 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. 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 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. 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 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. 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. 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- 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. 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 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. 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 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. 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-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. 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 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. 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 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. 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. 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- 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. 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. 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 $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. 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- 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. 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 A. Provider shall conduct or more cause to be conducted an annual independent audit of its financial statements in federal awards during accordance with the Sub-Recipient’s fiscal yearaudit requirements of ORC Chapter 117. Audits will be conducted using a “sampling” method. Depending on the type of audit conducted, the Sub- Recipient must have areas to be reviewed using the sampling method may include but are not limited to months, expenses, total units, and billable units. B. Provider agrees to accept responsibility for receiving, replying to and complying with any audit exception or finding, related to the provision of Service under this Contract. Provider agrees to repay HCJFS the full amount of payment received for duplicate xxxxxxxx, erroneous xxxxxxxx, or false or deceptive claims. When an overpayment is identified and the overpayment cannot be repaid in one month, Provider may be asked to sign a Repayment Agreement with HCJFS. Provider agrees HCJFS may withhold any money due and recover through any appropriate method any money erroneously paid under this Contract if evidence exists of less than full compliance with this Contract. If repayments are not made according to the agreed upon terms, future checks may be held until the repayment of funds is current. Checks held more than sixty (60) days may be canceled and may not be re-issued. HCJFS also reserves the right to not increase the rate(s) of payment or the overall Contract amount for services purchased under this Contract if there is any outstanding or unresolved issue related to an audit finding. Any change to the Repayment Agreement will require a formal amendment to be signed by all parties. C. Provider agrees to give HCJFS a copy of Provider’s most recent annual report, most recent annual independent audit report and any report associated management letters within fifteen (15) days of receipt of such reports. D. To the extent applicable, Provider will cause a single or program-specific audit to be conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the auditOMB Circular A-133. On continuing audit engagements, the Auditor General’s approval Provider should be obtained annually. Approval of an auditor must be obtained by forwarding submit a copy of the completed audit engagement letter to: Department report to HCJFS within forty-five (45) days after receipt from the accounting firm performing such audit. E. HCJFS reserves the right to evaluate programs of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx XxxxxxProvider and its subcontractors. The evaluation may include, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal yearbut is not limited to reviewing records, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costsobserving programs, and adherence to Agreement provisionsinterviewing program employees and Consumers. Audits HCJFS 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. 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 not be responsible for payment of any and all audit exceptions which are identified costs incurred by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible Provider 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)these evaluations.

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. 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 % 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. 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 % 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. 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-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 9th month following end of the fiscal year being audited. 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 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. 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 % 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. 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 1,000,000 or more in federal awards during the Sub-Recipient’s fiscal yearyear ($750,000 for fiscal years on or before September 30, 2024), 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 000 Xxxxx Xxxxxxxx A-133 Coordinator 427 South Chapelle % 000 Xxxx Xxxxxxx Xxxxxx, XX 00000-0000 If the Sub-Recipient expends less than $750,000 1,000,000 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. 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. A. All agreements are subject to audit by the State, including by the State Comptroller and the Department. This agreement may be audited at the discretion of the State up to seven (7) years after the date of last payment under this agreement. Any such audit must be made in accordance with applicable Federal and State requirements. The Grantee shall comply with applicable Federal and State requirements for auditees. B. If Sub-Recipient the Grantee expends a total of $750,000 or more in federal awards during Federal financial assistance or State financial assistance within the Sub-RecipientGrantee’s fiscal year, the Sub- Recipient Grantee must have an annual single audit conducted or program-specific audit performed in accordance with Subpart F of 2 CFR Part 200, Subpart F-200 – Audit Requirements, by an auditor approved and State Policy. Grantees that expend less than $750,000 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 or a program-specific audit performed in accordance with Generally Accepted Government Auditing Standards, Subpart F of 2 CFR Part 200 – Audit Requirements, and State Policy. C. The Grantee is responsible for follow-up and corrective action on all audit findings. As a result of any audit hereunder, recommendations shall be made whether any costs incurred by the Auditor General to perform the audit. On continuing audit engagements, the Auditor General’s approval Grantee should be obtained annuallydisallowed as beyond the scope or the purpose of this agreement, excessive, or otherwise impermissible. Approval The Department retains the right to recover any disallowed expenditures, and the Grantee shall return to the Department any disallowed expenditures no later than thirty (30) days after the request. D. Copies of an auditor all audit reports involving this agreement must be obtained by forwarding a copy of sent to the audit engagement letter to: Department of Legislative Department’s Internal Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % Unit at PO Box 000, 000 Xxxx Xxxxxxx XxxxxxXxxxx Xx, Xxxxxxx, XX 00000-0000 If 0420 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 to the completion Granting Agency identified in Grant Award Data. E. The provisions of the Agreement objects, the eligibility of services or costs, and adherence to Agreement provisions. Audits this Section XVII 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. 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 continue in full with force and effect after the administrative requirements and cost principles as outlined in OMB uniform administrative requirementstermination, cost principlesexpiration, and audit requirements for federal awards – 2CFR Part 200 (Uniform Administrative Requirements)or suspension of this agreement.

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. 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 $750,000 1,000,000 or more in federal awards during the Sub-Recipient’s fiscal yearyear ($750,000 for fiscal years on or before September 30, 2024), 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 000 Xxxxx Xxxxxxxx A-133 Coordinator 427 South Chapelle % 000 Xxxx Xxxxxxx 500 East Capitol Xxxxxx, XX 00000SD 57501-0000 5070 If the Sub-Recipient expends less than $750,000 1,000,000 during any Sub-Recipient fiscal yearyear ($750,000 for fiscal years on or before September 30, 2024), 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. 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 000 Xxxxx Xxxxxxxx A-133 Coordinator 427 South Chapelle % 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. 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-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. 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 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. 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 $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 % A-133 Coordinator 427 South Chapelle 000 Xxxx Xxxxxxx Xxxxxx, 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 nine months following end of the fiscal year being audited. 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 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. 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. 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 A. Provider shall conduct or more cause to be conducted an annual independent audit of its financial statements in federal awards during accordance with the Sub-Recipient’s fiscal yearaudit requirements of ORC Chapter 117. Audits will be conducted using a “sampling” method. Depending on the type of audit conducted, the Sub- Recipient must have areas to be reviewed using the sampling method may include but are not limited to months, expenses, total units, and billable units. B. Provider agrees to accept responsibility for receiving, replying to and complying with any audit exception or finding, related to the provision of Service under this Contract. Provider agrees to repay HCJFS the full amount of payment received for duplicate xxxxxxxx, erroneous xxxxxxxx, or false or deceptive claims. When an overpayment is identified and the overpayment cannot be repaid in one month, Provider may be asked to sign a Repayment Agreement with HCJFS. Provider agrees HCJFS may withhold any money due and recover through any appropriate method any money erroneously paid under this Contract if evidence exists of less than full compliance with this Contract. If repayments are not made according to the agreed upon terms, future checks may be held until the repayment of funds is current. Checks held more than sixty (60) days may be canceled and may not be re-issued. HCJFS also reserves the right to not increase the rate(s) of payment or the overall Contract amount for services purchased under this Contract if there is any outstanding or unresolved issue related to an audit finding. Any change to the Repayment Agreement will require a formal amendment to be signed by all parties. C. Provider agrees to give HCJFS a copy of Provider’s most recent annual report and most recent annual independent audit report within fifteen (15) days of receipt of such reports. D. To the extent applicable, Provider will cause a single or program-specific audit to be conducted in accordance with 2 CFR Part 200, Subpart F-Audit Requirements, by an auditor approved by the Auditor General to perform the auditOMB Circular A-133. On continuing audit engagements, the Auditor General’s approval Provider should be obtained annually. Approval of an auditor must be obtained by forwarding submit a copy of the completed audit engagement letter to: Department report to HCJFS within forty-five (45) days after receipt from the accounting firm performing such audit. E. HCJFS reserves the right to evaluate programs of Legislative Audit X-000 Xxxxxxxxxxx 000 Xxxxx Xxxxxxxx % 000 Xxxx Xxxxxxx XxxxxxProvider and its subcontractors. The evaluation may include, XX 00000-0000 If the Sub-Recipient expends less than $750,000 during any Sub-Recipient fiscal yearbut is not limited to reviewing records, the State may perform a more limited program or performance audit related to the completion of the Agreement objects, the eligibility of services or costsobserving programs, and adherence to Agreement provisionsinterviewing program employees and Consumers. Audits HCJFS 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. 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 not be responsible for payment of any and all audit exceptions which are identified costs incurred by the State. The State may conduct an agreed upon procedures engagement as an audit strategy. The Sub-Recipient may be responsible Provider 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)these evaluations.

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. 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 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. 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 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. 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- 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 A-133 Coordinator 427 South Chapelle % 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. 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- 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 A-133 Coordinator 427 South Chapelle % 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. 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).