Common use of FEDERALLY FUNDED Clause in Contracts

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient shall consider all sources of Federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Sub-Recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient shall consider all sources of Federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Sub-Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Contractor is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient Contractor expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Contractor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP Department by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient Contractor shall consider all sources of Federal awards, including federal resources received from the AAAPPDepartment. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient Contractor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Contractor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Contractor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP Department shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP Department shall be fully disclosed in the audit report with reference to the AAAPP Department contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP Department in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientContractor’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Sub-Recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient shall consider all sources of Federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § §200.508. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, 200 the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Sub-Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP Florida Department of Elder Affairs contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, §200.510 the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Contractor is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient Contractor expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Contractor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP Agency by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient Contractor shall consider all sources of Federal awards, including federal resources received from the AAAPPAgency. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient Contractor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Contractor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Contractor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP Agency shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP Agency shall be fully disclosed in the audit report with reference to the AAAPP Agency contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP Agency in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientContractor’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200Part200, Subpart A. In the event that the Sub-Recipient expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Sub-Recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient shall consider all sources of Federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient expends less than $750,000.00 in federal awards federalawards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Sub-Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP shall be based on the contract’s requirements, including any rulesanyrules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient vendor is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient vendor expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient vendor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient vendor shall consider all sources of Federal awards, including federal resources received from the AAAPP/Department. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200. An audit of the Sub-Recipient vendor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 200, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient vendor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. Section 200.508 If the Sub-Recipient vendor expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 200, as revised, is not required. In the event that the Sub-Recipient vendor expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-non- federal resources (i.e., the cost of such audit must be paid from Sub- Recipient vendor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP AAAPP/Department shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP AAAPP/Department shall be fully disclosed in the audit report with reference to the AAAPP contract AAAPP/Department of Elder Affairs agreement involved. If not otherwise disclosed as required by 2 CFR § Section 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP AAAPP/Department in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientvendor’s fiscal year end.

FEDERALLY FUNDED. 1. This part is applicable if the Sub-Recipient recipient is a State state or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. as revised. 2. In the event that the Sub-Recipient subrecipient expends $750,000.00 750,000 or more in federal Federal awards during in its fiscal year, the Sub- Recipient subrecipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200, as revised. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal DEO will indicate the Federal resources awarded through the AAAPP by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient subrecipient shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPDEO. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200, as revised. An audit of the Sub-Recipient subrecipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 200, as revised, will meet the requirements of this part. 3. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508200 Subpart F (Audit Requirements), §§.508 thru .512, as revised. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal yearThis includes, an audit conducted in accordance with the provisions of 2 CFR Part 200 but is not requiredlimited to, preparation of financial statements, a schedule of expenditure of federal awards, a summary schedule of prior audit findings, and a corrective action plan. 4. In the event that the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part Such audits shall cover the entire recipient organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP DEO shall be based on the contract’s contract requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP DEO shall be fully disclosed in the audit report with reference to the AAAPP DEO contract involved. Additionally, the results from DEO’s annual financial monitoring reports must be included in the audit procedures and the 2 CFR 200 Subpart F (Audit Requirements) audit reports. 5. If not otherwise disclosed as required by Section .510(b)(2) of 2 CFR § 200.510200 Subpart F (Audit Requirements), as revised, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP DEO contract or grant in effect during the audit period. 6. Financial reporting packages required under this part must be submitted within If the earlier recipient expends less than $750,000 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 30 days after receipt 2 CFR 200 Subpart F (Audit Requirements), as revised, is not required. In the event that the recipient expends less than $750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR 200 Subpart F (Audit Requirements), as revised, the cost of the audit report must be paid from non-federal resources (i.e., the cost of such an audit must be paid from recipient resources obtained from other than federal entities). 7. Although 2 CFR 200 Subpart F (Audit Requirements) does not apply to commercial (for-profit) organizations, the pass-through entity has an obligation to ensure for-profit subrecipients that expend $750,000 or 9 months after more in federal awards must comply with federal awards guidelines (see 2 CFR 200.501(h)). Federal funding provided by the end U.S. Department of Health and Human Services requires compliance with 45 CFR 75 Subpart F (Audit Requirements) or a financial related audit in accordance with government auditing standards if the Suborganization meets the expenditure threshold. See 45 CFR 75.501(i) for further details. Additionally, for-Recipient’s fiscal year end.profit entities may be subject to certain specific audit requirements of individual federal grantor agencies. For example, per 20 CFR 683.210(a)(2), commercial or for-profit grant recipients and subrecipients of WIOA Title I and Xxxxxx-Xxxxxx funds that are commercial or for-profit entities must adhere to the requirements contained in 2 CFR Part 200, Subpart

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Contractor is a State state or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient Contractor expends $750,000.00 500,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Contractor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal resources awarded through the AAAPP by this contractagreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient Contractor shall consider all sources of Federal federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient Contractor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Contractor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient Contractor expends less than $750,000.00 500,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient Contractor expends less than $750,000.00 500,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Contractor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s Contractors fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient provider expends $750,000.00 500,000.00 or more in federal Federal awards during its fiscal year, the Sub- Recipient provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP Department of Elder Affairs by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient provider shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPDepartment of Elder Affairs. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient provider expends less than $750,000.00 500,000.00 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient provider expends less than $750,000.00 500,000.00 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient provider resources obtained from other than federal Federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Department of Elder Affairs shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Department of Elder Affairs shall be fully disclosed in the audit report with reference to the AAAPP contract Department of Elder Affairs agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal Federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP Department of Elder Affairs in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientprovider’s fiscal year end.. July 2012 Contract XT220

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient vendor is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient vendor expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient vendor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 Attachment II to this agreement indicates federal resources awarded through the AAAPP AAAPP/Department by this contractagreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient vendor shall consider all sources of Federal awards, including federal resources received from the AAAPP/Department. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200. An audit of the Sub-Recipient vendor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed above in Part I, paragraph 1, the Sub-Recipient vendor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient provider expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 200, is not required. In the event that the Sub-Recipient provider expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-non- federal resources (i.e., the cost of such audit must be paid from Sub- Recipient vendor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP AAAPP/Department shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP AAAPP/Department shall be fully disclosed in the audit report with reference to the AAAPP contract AAAPP/Department of Elder Affairs agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP AAAPP/Department in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 thirty (30) days after receipt of the audit report or 9 nine (9) months after the end of the Sub-Recipientprovider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient recipient is a State state or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient recipient expends $750,000.00 500,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Sub-recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal resources awarded through the AAAPP by this contractagreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient recipient shall consider all sources of Federal federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient recipient expends less than $750,000.00 500,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient recipient expends less than $750,000.00 500,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Sub-recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientrecipient’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Provider is a State state or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient Provider expends $750,000.00 500,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this Agreement indicates federal resources awarded through the AAAPP Agency by this contractAgreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient Provi der shall consider all sources of Federal federal awards, including federal resources received from the AAAPPAgency. The determination of amounts of Federal federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient Provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient Provider expends less than $750,000.00 500,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient Provider expends less than $750,000.00 500,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Provider resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Agency shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Agency shall be fully disclosed in the audit report with reference to the AAAPP contract Agency agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP Agency in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientProvider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Contractor is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient Contractor expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Contractor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP Department of Elder Affairs as a pass-through to the Agency by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient Contractor shall consider all sources of Federal awards, including federal resources received from the AAAPPDepartment of Elder Affairs through the Agency. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient Contractor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Contractor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Contractor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP Department of Elder Affairs and/or the Agency shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP Department of Elder Affairs and/or the Agency, shall be fully disclosed in the audit report with reference to the AAAPP Agency contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP Agency in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientContractor’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Contractor is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient Contractor expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Contractor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP SRA by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient Contractor shall consider all sources of Federal awards, including federal resources received from the AAAPPDepartment. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient Contractor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Contractor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Contractor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP SRA shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP SRA shall be fully disclosed in the audit report with reference to the AAAPP SRA contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP SRA in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientContractor’s fiscal year end.

FEDERALLY FUNDED. If this Agreement includes a Federal award, then the following provisions apply: A. This part is applicable if the Sub-Recipient Subrecipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200Sections 200.90, Subpart A. 200.64, or 200.70, respectively, OMB Uniform Guidance. B. In the event that the Sub-Recipient Subrecipient expends $500,000.00 ($750,000.00 for fiscal years beginning on or after December 26, 2014) or more in federal Federal awards during in its fiscal year, the Sub- Recipient Subrecipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200the Federal Single Audit Act of 1996 and Sections 200.500-200.521, OMB Uniform Guidance. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this Attachment indicates federal Federal resources awarded through the AAAPP Commission by this contractAgreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient Subrecipient shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPCommission. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by Sections 200.500-200.521, OMB Uniform Guidance. An audit of the Sub-Recipient Subrecipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Uniform Guidance, will meet the requirements of this part. . C. In connection with the audit requirements addressed in Part I, paragraph 1A. herein, the Sub-Recipient Subrecipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § Section 200.508, OMB Uniform Guidance. This includes, but is not limited to, preparation of financial statements, a schedule of expenditure of Federal awards, a summary schedule of prior audit findings, and a corrective action plan. D. If the Sub-Recipient Subrecipient expends less than $500,000.00 ($750,000.00 for fiscal years beginning on or after December 26, 2014) in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 Sections 200.500-200.521, OMB Uniform Guidance, is not required. In the event that the Sub-Recipient Subrecipient expends less than $500,000.00 ($750,000.00 for fiscal years beginning on or after December 26, 2014) in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200Sections 200.500-200.521, OMB Uniform Guidance, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such an audit must be paid from Sub- Recipient Subrecipient resources obtained from other than federal Federal entities).) An audit conducted in accordance with this part E. Such audits shall cover the entire Subrecipient’s organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Commission shall be based on the contract’s agreement requirements, including any rules, regulations, or statutes referenced in the contractAgreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Commission shall be fully disclosed in the audit report with reference to the AAAPP contract Commission agreement involved. Additionally, the results from the Commission's annual financial monitoring reports must be included in the audit procedures and the Sections 200.500-200.521, OMB Uniform Guidance audit reports. F. If not otherwise disclosed as required by 2 CFR § Section 200.510, OMB Uniform Guidance, the schedule of expenditures of federal Federal awards shall identify expenditures by contract number for each contract agreement with the AAAPP Commission in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Provider is a State or local government or a non-profit nonprofit organization as defined in 2 CFR Part 200, Subpart A. §200.500. 1. In the event that the Sub-Recipient Provider expends $750,000.00 750,000 or more in federal Federal awards during its fiscal year, the Sub- Recipient Provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200§200.501. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP Council by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient Provider shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPCouncil. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200§200.502-§503. An audit of the Sub-Recipient Provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 200.500 will meet the requirements of this part. 1. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Part §200.508 - §200.512. 2. If the Sub-Recipient Provider expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 §200.501(d) is not required. In the event that the Sub-Recipient Provider expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200§200.506, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Provider resources obtained from other than federal Federal entities.) ) 3. An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Council shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Council shall be fully disclosed in the audit report with reference to the AAAPP contract Council agreement involved. If not otherwise disclosed as required by 2 CFR § Part §200.510, the schedule of expenditures of federal Federal awards shall identify expenditures by funding source and contract number for each contract agreement with the AAAPP Council in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientProvider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. 1. In the event that the Sub-Recipient provider expends $750,000.00 500,000 or more in federal Federal awards during its fiscal year, the Sub- Recipient provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP Department of Health by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient provider shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPDepartment of Health. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. 3. If the Sub-Recipient provider expends less than $750,000.00 500,000 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient provider expends less than $750,000.00 500,000 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient provider resources obtained from other than federal Federal entities.) ) 4. An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Department of Health shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Department of Health shall be fully disclosed in the audit report with reference to the AAAPP contract Department of Health agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal Federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP Department of Health in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientprovider’s fiscal year end.

FEDERALLY FUNDED. 1. This part is applicable if the Sub-Recipient recipient is a State state or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. as revised. 2. In the event that the Sub-Recipient subrecipient expends $750,000.00 750,000 or more in federal Federal awards during in its fiscal year, the Sub- Recipient subrecipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200, as revised. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal Commerce will indicate the Federal resources awarded through the AAAPP by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient subrecipient shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPCommerce. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200, as revised. An audit of the Sub-Recipient subrecipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 200, as revised, will meet the requirements of this part. 3. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508200 Subpart F (Audit Requirements), §§.508 thru .512, as revised. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal yearThis includes, an audit conducted in accordance with the provisions of 2 CFR Part 200 but is not requiredlimited to, preparation of financial statements, a schedule of expenditure of federal awards, a summary schedule of prior audit findings, and a corrective action plan. In the event that the SubDocuSign Envelope ID: 0F00B2E6-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from nonB666-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part 4032-881D-662CD79B2C4D 4. Such audits shall cover the entire recipient organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP Commerce shall be based on the contract’s contract requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP Commerce shall be fully disclosed in the audit report with reference to the AAAPP Commerce contract involved. Additionally, the results from Commerce’s annual financial monitoring reports must be included in the audit procedures and the 2 CFR 200 Subpart F (Audit Requirements) audit reports. 5. If not otherwise disclosed as required by Section .510(b)(2) of 2 CFR § 200.510200 Subpart F (Audit Requirements), as revised, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP Commerce contract or grant in effect during the audit period. 6. Financial reporting packages required under this part must be submitted within If the earlier recipient expends less than $750,000 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 30 days after receipt 2 CFR 200 Subpart F (Audit Requirements), as revised, is not required. In the event that the recipient expends less than $750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR 200 Subpart F (Audit Requirements), as revised, the cost of the audit report must be paid from non-federal resources (i.e., the cost of such an audit must be paid from recipient resources obtained from other than federal entities). 7. Although 2 CFR 200 Subpart F (Audit Requirements) does not apply to commercial (for-profit) organizations, the pass-through entity has an obligation to ensure for-profit subrecipients that expend $750,000 or 9 months after more in federal awards must comply with federal awards guidelines (see 2 CFR 200.501(h)). Federal funding provided by the end U.S. Department of Health and Human Services requires compliance with 45 CFR 75 Subpart F (Audit Requirements) or a financial related audit in accordance with government auditing standards if the Suborganization meets the expenditure threshold. See 45 CFR 75.501(i) for further details. Additionally, for-Recipient’s fiscal year endprofit entities may be subject to certain specific audit requirements of individual federal grantor agencies. For example, per 20 CFR 683.210(a)(2), commercial or for-profit grant recipients and subrecipients of WIOA Title I and Xxxxxx-Xxxxxx funds that are commercial or for-profit entities must adhere to the requirements contained in 2 CFR Part 200, Subpart F. In addition, federal funding provided by the U.S. Department of Health and Human Services requires compliance with 2 CFR 200 Subpart F (Audit Requirements) or a financial related audit in accordance with government auditing standards if the organization meets the expenditure threshold. See 45 CFR 75.501(i) for further details. A web site that provides links to several Federal Single Audit Act resources can be found at: xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/resources.aspx.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient provider expends $750,000.00 500,000.00 or more in federal Federal awards during its fiscal year, the Sub- Recipient provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP Department of Elder Affairs by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient provider shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPDepartment of Elder Affairs. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient provider expends less than $750,000.00 500,000.00 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient provider expends less than $750,000.00 500,000.00 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient provider resources obtained from other than federal Federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Department of Elder Affairs shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Department of Elder Affairs shall be fully disclosed in the audit report with reference to the AAAPP contract Department of Elder Affairs agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal Federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP Department of Elder Affairs in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientprovider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient is a State Recipients of federal funds (i.e. state, local government, or local government or a non-profit organization organizations as defined in 2 CFR Part 200200 Subpart F, Subpart A. et seq., as revised) are to have audits done annually using the following criteria: 1. In the event that the SubCOG or their sub-Recipient recipient expends $750,000.00 750,000 or more in federal Federal awards during in its fiscal year, the Sub- Recipient COG and the sub-recipient must have a single or program-specific audit Single Audit conducted in accordance with the provisions of 2 CFR Part 200200 Subpart F, et seq. Financial Any non-Federal entity that expends less than $750,000 in Federal awards during the non-Federal entity's fiscal year is exempt from Federal audit requirements for that year, except as noted in 2 CFR §200.503: Relation to Other Audit Requirements, but records must be available for review or audit by appropriate officials of the Federal agency, pass-through entity, the State, ADOT, and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP by this contractGovernment Accountability Office (GAO). In determining the federal Federal awards expended in its fiscal year, the SubCOG and sub-Recipient recipient shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPADOT. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200200 Subpart F, et seq. An audit of the Sub-Recipient COG conducted by the Arizona Auditor General or an independent auditor in accordance with the provisions of 2 CFR Part 200 Subpart F, et seq. will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1requirements, the Sub-Recipient COG shall fulfill the requirements relative to auditee responsibilities as provided in "2 CFR § 200.508, et seq." 3. If the Sub-Recipient COG expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 Subpart F, et seq. is not required. In However, if the event that the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year and COG elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200200 Subpart F, et seq. the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such an audit must be paid from Sub- Recipient COG resources obtained from other than federal Federal entities).) An 4. If the COG is exempt from the Federal audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due pursuant to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract involved. If not otherwise disclosed as required by 2 CFR § 200.510200.501(d), the schedule of expenditures of federal awards shall identify expenditures records must be available for review or audit by contract number for each contract with the AAAPP in effect during the audit period. Financial reporting packages required under this part appropriate officials and an annual financial report must be submitted within to ADOT MPD Finance. 5. Federal awards are to be identified using the earlier Catalog of 30 days after receipt Federal Domestic Assistance (CFDA) title and number, award number and year, and name of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year endawarding federal agency. 6. In compliance with 2

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient provider expends $750,000.00 500,000 or more in federal Federal awards during its fiscal year, the Sub- Recipient provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP Department of Elder Affairs by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient provider shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPDepartment of Elder Affairs. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient provider expends less than $750,000.00 500,000 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient provider expends less than $750,000.00 500,000 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient provider resources obtained from other than federal Federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Department of Elder Affairs shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Department of Elder Affairs shall be fully disclosed in the audit report with reference to the AAAPP contract Department of Elder Affairs agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal Federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP Department of Elder Affairs in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientprovider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient Provider expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP Agency by this contractAgreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient Provider shall consider all sources of Federal awards, including federal resources received from the AAAPPDepartment. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § §200.508. If the Sub-Recipient Provider expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient Provider expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, 200 the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient provider resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Agency shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Agency shall be fully disclosed in the audit report with reference to the AAAPP contract Department of Elder Affairs agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510, §200.510 the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP Agency in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientProvider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. §200.500 and is expending Federal awards. 1. In the event that the Sub-Recipient provider expends $750,000.00 750,000 or more in federal Federal awards during its fiscal year, the Sub- Recipient provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200§200.501. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP Network by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient provider shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPNetwork. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200§200.502-§503. An audit of the Sub-Recipient provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 200.500 will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Part §200.508 - §200.512. 3. If the Sub-Recipient provider expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 §200.501(d) is not required. In the event that the Sub-Recipient provider expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200§200.506, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient provider resources obtained from other than federal Federal entities.) ) 4. An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Network shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Network shall be fully disclosed in the audit report with reference to the AAAPP contract Network agreement involved. If not otherwise disclosed as required by 2 CFR § Part §200.510, the schedule of expenditures of federal Federal awards shall identify expenditures by funding source and contract number for each contract agreement with the AAAPP Network in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientprovider’s fiscal year end.

FEDERALLY FUNDED. 1. This part is applicable if the Sub-Recipient recipient is a State state or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. as revised. 2. In the event that the Sub-Recipient subrecipient expends $750,000.00 750,000 or more in federal Federal awards during in its fiscal year, the Sub- Recipient subrecipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200, as revised. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal DEO will indicate the Federal resources awarded through the AAAPP by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient subrecipient shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPDEO. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200, as revised. An audit of the Sub-Recipient subrecipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 200, as revised, will meet the requirements of this part. 3. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508200 Subpart F (Audit Requirements), §§.508 thru .512, as revised. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal yearThis includes, an audit conducted in accordance with the provisions of 2 CFR Part 200 but is not requiredlimited to, preparation of financial statements, a schedule of expenditure of federal awards, a summary schedule of prior audit findings, and a corrective action plan. In the event that the SubDocuSign Envelope ID: 161549B1-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non9523-federal resources 4783-A23D-CD2AC6A632DD DocuSign Envelope ID: 161549B1-9523-4783-A23D-CD2AC6A632DD Agreement No.:BCS03 (i.e., the cost of such audit must be paid from Sub- Recipient resources obtained from other than federal entitiesTo Replace Agreement No.) An audit conducted in accordance with this part : BCS02) 4. Such audits shall cover the entire recipient organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP DEO shall be based on the contract’s contract requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP DEO shall be fully disclosed in the audit report with reference to the AAAPP DEO contract involved. Additionally, the results from DEO’s annual financial monitoring reports must be included in the audit procedures and the 2 CFR 200 Subpart F (Audit Requirements) audit reports. 5. If not otherwise disclosed as required by Section .510(b)(2) of 2 CFR § 200.510200 Subpart F (Audit Requirements), as revised, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP DEO contract or grant in effect during the audit period. 6. Financial reporting packages required under this part must be submitted within If the earlier recipient expends less than $750,000 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 30 days after receipt 2 CFR 200 Subpart F (Audit Requirements), as revised, is not required. In the event that the recipient expends less than $750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR 200 Subpart F (Audit Requirements), as revised, the cost of the audit report must be paid from non-federal resources (i.e., the cost of such an audit must be paid from recipient resources obtained from other than federal entities). 7. Although 2 CFR 200 Subpart F (Audit Requirements) does not apply to commercial (for-profit) organizations, the pass-through entity has an obligation to ensure for-profit subrecipients that expend $750,000 or 9 months after more in federal awards must comply with federal awards guidelines (see 2 CFR 200.501(h)). Federal funding provided by the end U.S. Department of Health and Human Services requires compliance with 45 CFR 75 Subpart F (Audit Requirements) or a financial related audit in accordance with government auditing standards if the Suborganization meets the expenditure threshold. See 45 CFR 75.501(i) for further details. Additionally, for-Recipient’s fiscal year endprofit entities may be subject to certain specific audit requirements of individual federal grantor agencies. For example, per 20 CFR 683.210(a)(2), commercial or for-profit grant recipients and subrecipients of WIOA Title I and Xxxxxx-Xxxxxx funds that are commercial or for-profit entities must adhere to the requirements contained in 2 CFR Part 200, Subpart F. In addition, federal funding provided by the U.S. Department of Health and Human Services requires compliance with 2 CFR 200 Subpart F (Audit Requirements) or a financial related audit in accordance with government auditing standards if the organization meets the expenditure threshold. See 45 CFR 75.501(i) for further details. A web site that provides links to several Federal Single Audit Act resources can be found at: xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/resources.aspx.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient subrecipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. A. 1. In the event that the Sub-Recipient subrecipient expends $750,000.00 750,000 or more in federal awards during in its fiscal year, the Sub- Recipient subrecipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources Federal funds awarded through the AAAPP by department and the agency, if any, are identified in the program and service contract(s) referencing this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient subrecipient shall consider all sources of Federal federal awards, including federal resources received from or passed through the AAAPPagency and the department. The determination of amounts of Federal federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200. An audit of the Sub-Recipient subrecipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient subrecipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § CFR, section 200.508. 3. If the Sub-Recipient subrecipient expends less than $750,000.00 750,000 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient subrecipient expends less than $750,000.00 750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, 200 the cost of the audit must be paid from non-federal resources (i.e., the cost of such an audit must be paid from Sub- Recipient subrecipient resources obtained from other than federal entities).) 4. An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP agency shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP agency shall be fully disclosed in the audit report with reference to the AAAPP contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year end.agency contract

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Contractor is a State state or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient Contractor expends $750,000.00 500,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Contractor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal resources awarded through the AAAPP Department of Elder Affairs by this contractagreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient Contractor shall consider all sources of Federal federal awards, including federal resources received from the AAAPPDepartment of Elder Affairs. The determination of amounts of Federal federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient Contractor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Contractor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient Contractor expends less than $750,000.00 500,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient Contractor expends less than $750,000.00 500,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Contractor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Department of Elder Affairs shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Department of Elder Affairs shall be fully disclosed in the audit report with reference to the AAAPP contract Department of Elder Affairs agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP Department of Elder Affairs in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientContractor’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Subrecipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. as revised. 1. In the event that the Sub-Recipient Subrecipient expends $750,000.00 750,000 or more in federal awards during in its fiscal year, the Sub- Recipient Subrecipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance 200 Subpart F (Audit AttachmentRequirements), Exhibit 2 indicates federal resources awarded through the AAAPP by this contractas revised. In determining the federal awards expended in its fiscal year, the Sub-Recipient Subrecipient shall consider all sources of Federal federal awards, including federal resources received from the AAAPPDEO. The determination of amounts of Federal federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200200 Subpart F (Audit Requirements), as revised. An audit of the Sub-Recipient Subrecipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 Subpart F (Audit Requirements), as revised, will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Subrecipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508200 Subpart F (Audit Requirements), as revised. 3. If the Sub-Recipient Subrecipient expends less than $750,000.00 750,000 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 Subpart F (Audit Requirements), as revised, is not required. In the event that the Sub-Recipient Subrecipient expends less than $750,000.00 750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200200 Subpart F (Audit Requirements), as revised, the cost of the audit must be paid from non-federal resources (i.e., the cost of such an audit must be paid from Sub- Recipient Subrecipient resources obtained from other than federal entities).) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year 4. Compliance findings related to contracts with the AAAPP shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract involved. If not otherwise disclosed as required by Although 2 CFR § 200.510200 Subpart F (Audit Requirements) does not apply to commercial (for-profit) organizations, the schedule of expenditures of pass-through entity has an obligation to ensure that for-profit subrecipients that expend $750,000 or more in federal awards shall identify expenditures by contract number for each contract must comply with the AAAPP in effect during the federal awards guidelines (see 2 CFR 200.501(h)). Additionally, for-profit entities may be subject to certain specific audit periodrequirements of individual federal grantor agencies. Financial reporting packages required under this part must Additional Federal Single Audit Act resources can be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year end.found at:

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200Part200, Subpart A. In the event that the Sub-Recipient expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient shall consider all sources of Federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientRecipient ’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Subsub-Recipient recipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Subsub-Recipient recipient expends $750,000.00 500,000.00 or more in federal Federal awards during its fiscal year, the Sub- Recipient sub-recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP AAAPP/DOEA by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Subsub-Recipient recipient shall consider all sources of Federal awards, including federal Federal resources received from the AAAPP/DOEA. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Subsub-Recipient recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Subsub-Recipient recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Subsub-Recipient recipient expends less than $750,000.00 500,000.00 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Subsub-Recipient recipient expends less than $750,000.00 500,000.00 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A- 133, as revised, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient sub- recipient resources obtained from other than federal Federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP AAAPP/DOEA shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP AAAPP/DOEA shall be fully disclosed in the audit report with reference to the AAAPP contract AAAPP/DOEA agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal Federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP AAAPP/DOEA in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Subsub-Recipientrecipient’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient vendor expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient vendor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit AttachmentAttachment II, Exhibit 2 o this agreement indicates federal resources awarded through the AAAPP AAAPP/Department by this contractagreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient vendor shall consider all sources of Federal awards, including federal resources received from the AAAPP/Department. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200. An audit of the Sub-Recipient vendor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed above in Part I, paragraph 1, the Sub-Recipient vendor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient vendor expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 200, is not required. In the event that the Sub-Recipient vendor expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-non- federal resources (i.e., the cost of such audit must be paid from Sub- Recipient vendor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP AAAPP/Department shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP AAAPP/Department shall be fully disclosed in the audit report with reference to the AAAPP contract AAAPP/Department of Elder Affairs agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP AAAPP/Department in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 thirty (30) days after receipt of the audit report or 9 nine (9) months after the end of the Sub-Recipientprovider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Contractor is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. In the event that the Sub-Recipient Contractor expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Contractor must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP Agency by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient Contractor shall consider all sources of Federal awards, including federal resources received from the AAAPPDepartment. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient Contractor conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Contractor shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient Contractor expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Contractor resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP Agency shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP Agency shall be fully disclosed in the audit report with reference to the AAAPP Agency contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP Agency in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientContractor’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient provider expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Recipient provider must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular A-133, as revised. EXHIBIT 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 to this agreement indicates federal resources awarded through the AAAPP by this contractagreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient provider shall consider all sources of Federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient provider expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient provider expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient provider resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientprovider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient recipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. 1. In the event that the Sub-Recipient recipient expends $750,000.00 500,000 or more in federal Federal awards during in its fiscal year, the Sub- Recipient Sub-recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial the Federal Single Audit Act of 1996 and Compliance Audit AttachmentOMB Circular A-133, Exhibit 2 indicates federal resources awarded through the AAAPP by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient shall consider all sources of Federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200as revised. An audit of the Sub-Recipient recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal yearThis includes, an audit conducted in accordance with the provisions of 2 CFR Part 200 but is not requiredlimited to, preparation of financial statements, a schedule of expenditure of Federal awards, a summary schedule of prior audit findings, and a corrective action plan. 3. In the event that the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part Such audits shall cover the entire Sub-recipient organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP Coalition shall be based on the contract’s contract requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP AWI via the Coalition shall be fully disclosed in the audit report with reference to the AAAPP contract involved. Additionally, the results from the Coalition’s annual financial monitoring reports must be included in the audit procedures and the OMB A-133 audit reports. 4. If not otherwise disclosed as required by 2 CFR § 200.510Section .310(b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal Federal awards shall identify expenditures by contract number for each contract with the AAAPP Coalition in effect during the audit period. 5. Financial reporting packages required under this part must be submitted within If the earlier Sub-recipient expends less than $500,000 in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 30 days after receipt OMB Circular A-133, as revised, is not required. In the event that the Sub-recipient expends less than $500,000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, the cost of the audit report or 9 months after must be paid from non-Federal resources (i.e., the end cost of the such an audit must be paid from Sub-Recipient’s fiscal year endrecipient resources obtained from other than Federal entities). 6. Although the audit provisions of OMB Circular A-133 ordinarily do not apply to for-profit Sub- recipients, in the case of Federal funding provided by the U.S. Department of Health and Human Services, Circular A-133 does apply. See 45 CFR, Part 74.26 for further details. 7. A web site that provides links to several Federal Single Audit Act resources can be found at: xxxx://xxxxxxxxx.xxxxxx.xxx/sac/sainfo.html

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient is a State or local government or a non-profit organization as defined in 2 CFR Part 200Part200, Subpart A. In the event that the Sub-Recipient expends $750,000.00 or more in federal awards during its fiscal year, the Sub- Sub-Recipient must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200. Financial and Compliance Audit Attachment, Exhibit 2 indicates federal resources awarded through the AAAPP by this contract. In determining the federal awards expended in its fiscal year, the Sub-Recipient shall consider all sources of Federal awards, including federal resources received from the AAAPP. The determination of amounts of Federal awards expended should be in accordance with 2 CFR Part 200. An audit of the Sub-Recipient conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508. If the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 is not required. In the event that the Sub-Recipient expends less than $750,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts with the AAAPP shall be based on the contract’s requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the AAAPP shall be fully disclosed in the audit report with reference to the AAAPP contract involved. If not otherwise disclosed as required by 2 CFR § 200.510, the schedule of expenditures of federal awards shall identify expenditures by contract number for each contract with the AAAPP in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient provider is a State or local government or a non-profit organization as defined in 2 CFR Part 200, Subpart A. §200.500. 1. In the event that the Sub-Recipient provider expends $750,000.00 750,000 or more in federal Federal awards during its fiscal year, the Sub- Recipient provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200§200.501. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP Lead Agency by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient provider shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPLead Agency. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200§200.502-§503. An audit of the Sub-Recipient provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 200.500 will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Part §200.508 - §200.512. 3. If the Sub-Recipient provider expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 §200.501(d) is not required. In the event that the Sub-Recipient provider expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200§200.506, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient provider resources obtained from other than federal Federal entities.) ) 4. An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Lead Agency shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Lead Agency shall be fully disclosed in the audit report with reference to the AAAPP contract Lead Agency agreement involved. If not otherwise disclosed as required by 2 CFR § Part §200.510, the schedule of expenditures of federal Federal awards shall identify expenditures by funding source and contract number for each contract agreement with the AAAPP Lead Agency in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipientprovider’s fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Provider is a State state or local government or a non-profit organization as defined in 2 CFR Part 200OMB Circular A-133, Subpart A. as revised. In the event that the Sub-Recipient Provider expends $750,000.00 500,000.00 or more in federal awards during its fiscal year, the Sub- Recipient Provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal resources awarded through the AAAPP ElderSource by this contractagreement. In determining the federal awards expended in its fiscal year, the Sub-Recipient Provider shall consider all sources of Federal federal awards, including federal resources received from the AAAPPElderSource. The determination of amounts of Federal federal awards expended should be in accordance with 2 CFR Part 200the guidelines established by OMB Circular A-133, as revised. An audit of the Sub-Recipient Provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, will meet the requirements of this part. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Subpart C of OMB Circular A-133, as revised. If the Sub-Recipient Provider expends less than $750,000.00 500,000.00 in federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 OMB Circular A-133, as revised, is not required. In the event that the Sub-Recipient Provider expends less than $750,000.00 500,000.00 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200OMB Circular A-133, as revised, the cost of the audit must be paid from non-federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Provider resources obtained from other than federal entities.) An audit conducted in accordance with this part shall cover the entire organization for the organization’s 's fiscal year. Compliance findings related to contracts agreements with the AAAPP ElderSource shall be based on the contract’s agreement's requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP ElderSource shall be fully disclosed in the audit report with reference to the AAAPP contract ElderSource agreement involved. If not otherwise disclosed as required by 2 CFR § 200.510Section .31O (b)(2) of OMB Circular A-133, as revised, the schedule of expenditures of federal awards shall identify expenditures by contract agreement number for each contract agreement with the AAAPP ElderSource in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-Recipient’s Providers fiscal year end.

FEDERALLY FUNDED. This part is applicable if the Sub-Recipient Provider is a State or local government or a non-profit nonprofit organization as defined in 2 CFR Part 200, Subpart A. §200.500. 1. In the event that the Sub-Recipient Provider expends $750,000.00 750,000 or more in federal Federal awards during its fiscal year, the Sub- Recipient Provider must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR Part 200§200.501. Financial and Compliance Audit Attachment, Exhibit 2 EXHIBIT 1 to this agreement indicates federal Federal resources awarded through the AAAPP Council by this contractagreement. In determining the federal Federal awards expended in its fiscal year, the Sub-Recipient Provider shall consider all sources of Federal awards, including federal Federal resources received from the AAAPPCouncil. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by 2 CFR Part 200§200.502-§503. An audit of the Sub-Recipient Provider conducted by the Auditor General in accordance with the provisions of 2 CFR Part 200 200.500 will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1, the Sub-Recipient Provider shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR § 200.508Part §200.508 - §200.512. 3. If the Sub-Recipient Provider expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year, an audit conducted in accordance with the provisions of 2 CFR Part 200 §200.501(d) is not required. In the event that the Sub-Recipient Provider expends less than $750,000.00 750,000 in federal Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR Part 200§200.506, the cost of the audit must be paid from non-federal Federal resources (i.e., the cost of such audit must be paid from Sub- Recipient Provider resources obtained from other than federal Federal entities.) ) 4. An audit conducted in accordance with this part shall cover the entire organization for the organization’s fiscal year. Compliance findings related to contracts agreements with the AAAPP Council shall be based on the contractagreement’s requirements, including any rules, regulations, or statutes referenced in the contractagreement. The financial statements shall disclose whether or not the matching requirement was met for each applicable contractagreement. All questioned costs and liabilities due to the AAAPP Council shall be fully disclosed in the audit report with reference to the AAAPP contract Council agreement involved. If not otherwise disclosed as required by 2 CFR § Part §200.510, the schedule of expenditures of federal Federal awards shall identify expenditures by funding source and contract number for each contract agreement with the AAAPP Council in effect during the audit period. Financial reporting packages required under this part must be submitted within the earlier of 30 days after receipt of the audit report or 9 months after the end of the Sub-RecipientProvider’s fiscal year end.