Common use of Compliance with Audit and Reporting Requirements; Maintenance of Records Clause in Contracts

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-5- 11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C Attachment D (Guidelines for Non- governmental Entities). D. The Grantee must provide a copy of its Audit Report to: Indiana State Department of Health 0 Xxxxx Xxxxxxxx Xxxxxx, Audit Section 2C-99 Xxxxxxxxxxxx, XX 00000

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee Grantee, any fiscal agent of Grantee, and Subrecipients shall submit to an audit by the State, or its authorized designee, of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three five (35) years after final payment for inspection by the State IEDC or its authorized designee. Copies One (1) Copy shall be furnished to the State IEDC at no cost. B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements).. DRAFT C. If Separate and apart from the Grantee’s status in paragraph 8.B, if the Grantee is a non-non- governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-11- 1-9. Audits required under this section must comply with the State Board of Accounts (“SBA”) Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Entities)found at: xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial- assistance-government-sources.pdf, as amended from time to time.

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C Attachment D (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost. B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331, the Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial- assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C B (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C Exhibit____ attached hereto and incorporated herein (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C Attachment D (Guidelines for Non- Non-governmental Entities). D. The Grantee must provide a copy of its Audit Report to: Indiana State Department of Health 0 Xxxxx Xxxxxxxx Xxxxxx, Audit Section 2C-99 Xxxxxxxxxxxx, XX 00000

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Entities).Exhibit

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit Attachment C (Guidelines for Non- Non-governmental Entities). D. The Grantee must provide a copy of its Audit Report to: Indiana Department of Health 0 Xxxxx Xxxxxxxx Xxxxxx, Audit Section 2C-99 Xxxxxxxxxxxx, XX 00000

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities- receiving-financial-assistance-government -sources.pdf. Guidelines for filing the annual report are included in Exhibit C Attachment D (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three two (32) years after final payment for inspection by the State IEDC or its authorized designee. Copies shall be furnished to the State IEDC at no cost. B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State IEDC Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. In A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- xxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C ATTACHMENT D (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C Attachment D (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines B. Annual Financial Report for Non- governmental Non-Governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee Awardee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost. B. If the Grantee Awardee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331, Grantee the Awardee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee Awardee is a non-governmental unit, the Grantee Awardee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-non- governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving- financial-assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C B (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost. B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities- receiving-financial-assistance-government -sources.pdf. Guidelines for filing the annual report are included in Exhibit C 2 attached hereto and incorporated herein (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-5- 11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines- examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C ATTACHMENT D (Guidelines for Non- governmental Entities). D. The Grantee/Subrecipient must provide a copy of its Audit Report to:

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit Attachment C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination- entities-receiving-financial-assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-non- governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C B (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial- assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Entities).in D. A copy of the Audit will be sent to: Indiana Department of Health Contracts and Audit Section Finance Division 0 X. Xxxxxxxx Xxxxxx Xxxx 0X Xxxxxxxxxxxx, XX 00000

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial- assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C ATTACHMENT D (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receivi ng-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit Attachment C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial -assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Non-governm ental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial -assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost. B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331, the Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-5- 11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- xxxxx://xxx.xx.xxx/sboa/files/guidelines- examination-entities-receiving-financial-assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C A (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost. B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C 3 attached hereto and incorporated herein (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities). D. The Grantee must provide a copy of its Audit Report to: Indiana State Department of Health 0 Xxxxx Xxxxxxxx Xxxxxx, Audit Section 2C-99 Xxxxxxxxxxxx, XX 00000

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during duri ng the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental governm ental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental governm ental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C Attachment B (Guidelines for Non- governmental Non-governm ental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. C. F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit Attachment C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 E -1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-115 -11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit Attachment C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-non- governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C B (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit Attachment C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost. B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities- receiving-financial-assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C 4 attached hereto and incorporated herein (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost. B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities- receiving-financial-assistance-government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C 2 attached hereto and incorporated herein (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C Attachment D (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources , xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit Attachment C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C B (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. cost If the Grantee is a "“subrecipient" ” of federal grant funds under 2 C.F.R. 200.331200.330, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. . If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/erfa_2016.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).

Compliance with Audit and Reporting Requirements; Maintenance of Records. A. The Grantee shall submit to an audit of funds paid through this Grant Agreement and shall make all books, accounting records and other documents available at all reasonable times during the term of this Grant Agreement and for a period of three (3) years after final payment for inspection by the State or its authorized designee. Copies shall be furnished to the State at no cost B. If the Grantee is a "subrecipient" of federal grant funds under 2 C.F.R. 200.331, Grantee shall arrange for a financial and compliance audit that complies with 2 C.F.R. 200.500 et seq. if required by applicable provisions of 2 C.F.R. 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements). C. If the Grantee is a non-governmental unit, the Grantee shall file the Form E-1 annual financial report required by IC § 5-11-1-4. The E-1 entity annual financial report will be used to determine audit requirements applicable to non-governmental units under IC § 5-11-1-9. Audits required under this section must comply with the State Board of Accounts Uniform Compliance Guidelines for Examination of Entities Receiving Financial Assistance from Governmental Sources Sources, xxxxx://xxx.xx.xxx/sboa/files/guidelines-examination-entities-receiving-financial-assistance-government- sources.pdfxxxxx://xxx.xx.xxx/sboa/files/guidelines -examination-entities-receiving-financial-assistance- government-sources.pdf. Guidelines for filing the annual report are included in Exhibit C (Guidelines for Non- Non-governmental Entities).