Common use of Audits and Inspections Clause in Contracts

Audits and Inspections. The Subrecipient must establish an adequate accounting system on a current basis in accordance with generally accepted accounting principles and standards and in accordance with any specific requirements of the Controller of the City of Wichita. Subrecipient personnel will make available to City staff and any other auditor authorized by the City, all program and accounting records and financial statements needed to meet the requirements of 2 CFR § 200.300 through 200.309 and Subpart F. If any portion of the funds approved by this Agreement is subcontracted to other organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance records of the subcontractor will be available for inspection by Controller Office personnel or duly authorized auditors; by including appropriate clauses in all of its subcontracts. Subrecipients that expend $750,000 or more during the Subrecipient’s fiscal year in Federal awards, including funds disbursed under this agreement, must have a single audit conducted for that year in accordance with the provisions of 2 CFR Part 200, Subpart F. Single audit requirements will remain in effect until all sub-award funds are expended and audited. Any Subrecipient receiving less than $750,000 in Federal funding shall not be required by the City to undergo an annual independent single audit of the ARPA expenditures under this Agreement; however, records must be available for review or audit by the appropriate officials of the Federal agency, pass-through entity, and the Government Accountability Office. Furthermore, no expenditures with respect to any such audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds under this Agreement. All audit reports are to be completed within six months of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuance. Before the due date, the Subrecipient should submit to the City either (a) an audit report or (b) a letter giving the reason for non-compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In event of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the request.

Audits and Inspections. The Subrecipient must establish an adequate accounting system on a current basis in accordance with generally accepted accounting principles and standards and in accordance with any specific requirements of the Controller of the City of Wichita. Subrecipient personnel will make available to City staff and any other auditor authorized by the City, all program accounting records needed to conduct an evaluation of the accounting system and accounting records and financial statements needed to meet the requirements of 2 CFR § 200.300 Statutory and national policy requirements through 200.309 Period of performance, and Subpart F. F- Audit requirements. If any portion of the funds approved by this Agreement contract is subcontracted to other organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance accomplishment records of the subcontractor will be available for inspection by Controller Office personnel City of Wichita or duly authorized auditors; by including . In order to ensure this, the Subrecipient will include an appropriate clauses clause in all of its subcontracts. Subrecipients that expend $750,000 or more during the Subrecipient’s fiscal year in Federal awards, including funds disbursed under this agreement, must have a single audit conducted for that year in accordance The Subrecipient shall comply as applicable with the provisions of 2 CFR Part 200, 200 Subpart F. Single F.. A single or program-specific audit requirements will remain is required if $750,000 or more in effect until all sub-award funds Federal awards are expended and auditedduring the fiscal year. Any Subrecipient receiving less than $750,000 in Federal funding shall not be required by the City to undergo an annual independent single audit of the ARPA ESG expenditures under this Agreement; however, records must be available for review or audit by the appropriate officials of the Federal agency, pass-through entity, and the Government Accountability Office. Furthermore, no expenditures with respect to any such audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds under this Agreement. All audit reports are to be completed within six months due on or before one year after the close of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuanceprogram year. Before the due date, the Subrecipient should submit to the City either (a) an audit report or (b) a letter giving the reason for non-compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In the event of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the request.

Audits and Inspections. The Subrecipient must establish an adequate accounting system on a current basis in accordance with generally accepted accounting principles and standards and in accordance with any specific requirements of the Controller of the City of Wichita. Subrecipient personnel will make available to City staff and any other auditor authorized by the City, all program accounting records needed to conduct an evaluation of the accounting system and accounting records and financial statements needed to meet the requirements of 2 CFR § C.F.R. 200.300 through 200.309 200.309, and Subpart F. If any portion of the funds approved by this Agreement contract is subcontracted to other organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance accomplishment records of the subcontractor will be available for inspection by Controller Office personnel City of Wichita or duly authorized auditors; by including . In order to ensure this, the Subrecipient will include an appropriate clauses clause in all of its subcontracts. Subrecipients that expend $750,000 or more during the Subrecipient’s fiscal year in Federal awards, including funds disbursed under this agreement, must have a single audit conducted for that year in accordance The Subrecipient shall comply as applicable with the provisions of 2 CFR C.F.R. Part 200, 200 Subpart F. Single A single or program-specific audit requirements will remain is required if $750,000 or more in effect until all sub-award funds Federal awards are expended and auditedduring the fiscal year. Any Subrecipient receiving less than $750,000 in Federal funding shall not be required by the City to undergo an annual independent single audit of the ARPA ESG expenditures under this Agreement; however, records must be available for review or audit by the appropriate officials of the Federal agency, pass-through entity, and the Government Accountability Office. Furthermore, no expenditures with respect to any such audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds under this Agreement. All audit reports are to be completed within six months due on or before one year after the close of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuanceprogram year. Before the due date, the Subrecipient should submit to the City either (a) an audit report or (b) a letter giving the reason for non-compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In the event of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the request.

Audits and Inspections. The Subrecipient must establish an adequate accounting system on a current basis in accordance with generally accepted accounting principles and standards and in accordance with any specific requirements of the Controller of the City of Wichita. Subrecipient personnel will make available to City staff and any other auditor authorized by the City, all program and accounting records and financial statements needed to meet the requirements of 2 CFR § 200.300 through 200.309 and Subpart F. If any portion of the funds approved by this Agreement contract is subcontracted to other organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance records of the subcontractor will be available for inspection by Controller Comptroller Office personnel or duly authorized auditors; by including appropriate clauses in all of its subcontracts. Subrecipients that expend $750,000 or more during the Subrecipient’s fiscal year in Federal awards, including funds disbursed under this agreement, Awards must have a single audit conducted for that year in accordance with the provisions of 2 CFR Part 200, Subpart F. Single audit requirements will remain in effect until all sub-award funds are expended and audited. Any Subrecipient receiving less than $750,000 in Federal funding shall not be required by the City to undergo an annual independent single audit of the ARPA CDBG expenditures under this Agreement; however, records must be available for review or audit by the appropriate officials of the Federal agency, pass-through entity, and the Government Accountability Office. Furthermore, no expenditures with respect to any such audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds under this Agreement. All audit reports are to be completed within six months due on or before one year after the close of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuanceprogram year. Before the due date, the Subrecipient should submit to the City either (a) an audit report or (b) a letter giving the reason for non-compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In event of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the request.

Audits and Inspections. The Subrecipient must establish an adequate accounting system on a current basis in accordance with generally accepted accounting principles and standards and in accordance with any specific requirements of the Controller of the City of Wichita. Subrecipient personnel will make available to City staff and any other auditor authorized by the City, all program accounting records needed to conduct an evaluation of the accounting system and accounting records and financial statements needed to meet the requirements of 2 CFR § 200.300 Statutory and national policy requirements through 200.309 Period of performance, and Subpart F. F- Audit requirements. If any portion of the funds approved by this Agreement contract is subcontracted to other organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance accomplishment records of the subcontractor will be available for inspection by Controller Office personnel City of Wichita or duly authorized auditors; by including . In order to ensure this, the Subrecipient will include an appropriate clauses clause in all of its subcontracts. Subrecipients that expend $750,000 or more during the Subrecipient’s fiscal year in Federal awards, including funds disbursed under this agreement, must have a single audit conducted for that year in accordance The Subrecipient shall comply as applicable with the provisions of 2 CFR Part 200, 200 Subpart F. Single F.. A single or program-specific audit requirements will remain is required if $750,000 or more in effect until all sub-award funds Federal awards are expended and auditedduring the fiscal year. Any Subrecipient receiving less than $750,000 in Federal funding shall not be required by the City to undergo an annual independent single audit of the ARPA expenditures under this Agreement; however, records must be available for review or audit by the appropriate officials of the Federal agency, pass-through entity, and the Government Accountability Office. Furthermore, no expenditures with respect to any such audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds under this Agreement. All audit reports are to be completed within six months due on or before one year after the close of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuanceprogram year. Before the due date, the Subrecipient should submit to the City either City (a) an audit report or (b) a letter giving the reason for non-compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In the event of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the request.

Audits and Inspections. The Subrecipient must establish an adequate accounting system on a current basis in accordance with generally accepted accounting principles At any time during normal business hours and standards and in accordance with any specific requirements as often as Housing & Grants, the County, HUD, or the Comptroller General of the Controller United States may deem necessary, there shall be made available by the SUBRECIPIENT to Housing & Grants, the County, HUD, or the Comptroller General for examination all its records with respect to all matters covered by this Agreement. The SUBRECIPIENT agrees to comply with the provisions of the City Single Audit Act of Wichita. Subrecipient personnel will make available 1984, as amended, as it pertains to City staff this Agreement and any other auditor authorized by subcontracts entered into under this Agreement. This will require the City, all program and accounting records and financial statements needed SUBRECIPIENT to meet the requirements of 2 CFR § 200.300 through 200.309 and Subpart F. If any portion of the funds approved by this Agreement is subcontracted to other organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance records of the subcontractor will be available for inspection by Controller Office personnel or duly authorized auditors; by including appropriate clauses in all of its subcontracts. Subrecipients that expend $750,000 or more during the Subrecipient’s fiscal year in Federal awardssubmit a single audit, including funds disbursed under this agreementany management letter, must have a single audit conducted for that year made in accordance with the provisions general program requirements of 2 CFR Part 200OMB Circulars A-110 (Uniform Administrative Requirement for Federal Grants), Subpart F. Single A-122 (Cost Principles for Non-Profit Organizations), A-133 (Audits of State, Local Governments, and Non-Profit Organizations), and other applicable regulations within one hundred and eighty (180) days after the end of any fiscal year covered by this agreement in which Federal funds from all sources are expended. Said audit requirements will remain shall be made by a Certified Public Accountant of the SUBRECIPIENT’s choosing. The SUBRECIPIENT shall provide such audit to Housing & Grants. In the event the SUBRECIPIENT anticipates a delay in effect until all sub-award funds are expended and auditedproducing such audit or audited financial statements, the SUBRECIPIENT shall request an extension in advance of the deadline. Any Subrecipient receiving less than $750,000 in Federal funding The cost of said audit shall not be required borne by the City SUBRECIPIENT. In the event the SUBRECIPIENT is exempt from having an audit conducted under A-133 (Audits of State, Local Governments, and Non-Profit Organizations), the County reserves the right to undergo an annual independent single audit require submission of audited financial statements and/or to conduct a “limited scope audit” of the ARPA expenditures under this Agreement; howeverSUBRECIPIENT as defined in A-133. The County will be responsible for providing technical assistance to the SUBRECIPIENT, records must be available for review or audit as deemed necessary by the appropriate officials of the Federal agency, pass-through entity, and the Government Accountability Office. Furthermore, no expenditures with respect to any such audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds under this Agreement. All audit reports are to be completed within six months of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuance. Before the due date, the Subrecipient should submit to the City either (a) an audit report or (b) a letter giving the reason for non-compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In event of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the requestCounty.

Audits and Inspections. The Subrecipient must establish an adequate accounting system on a current basis in accordance with generally accepted accounting principles and standards and in accordance with any specific requirements of the Controller Director of Finance of the City of WichitaCity. Subrecipient personnel will make available to City staff staff, and any other auditor authorized by the City, all program and accounting records and financial statements needed to meet the requirements of 2 CFR § 200.300 through 200.309 and Subpart F. If any portion of the funds Appropriation approved by this Agreement is subcontracted to other organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance records of the subcontractor will be available for inspection by Controller Office City personnel or duly authorized auditors; auditors by including appropriate clauses in all of its subcontracts. Subrecipients that expend $750,000 or more during the Subrecipient’s fiscal year in Federal awards, including funds Appropriation disbursed under this agreementAgreement, must have a single audit conducted for that year in accordance with the provisions of 2 CFR Part 200, Subpart F. Single audit requirements will remain in effect until all sub-award funds are expended and audited. Any Subrecipient receiving less than $750,000 in Federal funding shall not be required by the City to undergo an annual independent single audit of the ARPA expenditures under this Agreement; however, records must be available for review or audit by the appropriate officials of the Federal agency, pass-through entity, and the Government Accountability Office. Furthermore, no No expenditures with respect to any such audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds Appropriation under this Agreement. All audit reports are to be completed within six months of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuance. Before the due date, the Subrecipient should submit to the City either (a) an audit report or (b) a letter giving the reason for non-non- compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In event of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the request.

Audits and Inspections. All Sub-recipient’s records with respect to any matters covered by this Agreement shall be made available to the County, grantor agency, (HUD,) grant program administrator, (MAG,) and the Comptroller General of the United States or any of their authorized representatives, at any time during normal business hours, as often as deemed necessary, to audit, examine, and make excerpts or transcripts of all relevant data. Any deficiencies noted in audit reports must be fully cleared by the Sub-recipient within 30 days after receipt by the Sub-recipient. Failure of the Sub-recipient to comply with the above audit requirements will constitute a violation of this Agreement and may result in the withholding of future payments. The Subrecipient must establish Sub-recipient hereby agrees to have an adequate accounting system on a current basis annual agency audit conducted in accordance with generally accepted accounting principles current County policy concerning Sub-recipient audits and standards and in 2 CFR Part 200 Subpart F, "Audit Requirements." In accordance with any specific requirements of the Controller of the City of Wichita. Subrecipient personnel will make available to City staff and any other auditor authorized by the City, all program and accounting records and financial statements needed to meet the requirements of 2 CFR § 200.300 through 200.309 Part 200 Subpart F, "Audit Requirements," state and Subpart F. If any portion of the funds approved by this Agreement is subcontracted to other local governments or non-profit organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance records of the subcontractor will be available for inspection by Controller Office personnel or duly authorized auditors; by including appropriate clauses in all of its subcontracts. Subrecipients that expend $750,000 or more during in total federal financial assistance (from all sources) in the Subrecipientrecipient’s fiscal year in Federal awards, including funds disbursed under this agreement, must shall have a single audit conducted for Single Audit completed. Determining the amount of federal funds received shall be based on actual cash spent, not notice of an award or execution of this or any other contracts. Recipients that year in accordance with the provisions of 2 CFR Part 200, Subpart F. Single audit requirements will remain in effect until all sub-award funds are expended and audited. Any Subrecipient receiving expend less than $750,000 in Federal funding shall not be required by the City to undergo an annual independent single audit federal assistance threshold are exempt from the Single Audit requirement. All Sub-recipient’s, regardless of the ARPA expenditures under this Agreement; howeverSingle Audit eligibility, will make all pertinent financial records must be available for review review, monitoring or audit by the audit, in a timely manner to appropriate officials of the Federal federal granting agency, Utah County, Mountainland Association of Governments, any pass-through entity, and thru entity and/or the Government Accountability General Accounting Office. FurthermoreLikewise, no expenditures with respect recipients may be asked to any such confirm in writing that their expenditure of federal funds did not exceed the designated threshold in the appropriate fiscal year. The Sub- recipient’s most recent audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds under this Agreement. All audit reports are to be completed within six months of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuance. Before the due date, the Subrecipient should submit to the City either (a) an audit report or (b) County and/or program administrator in a letter giving the reason for non-compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In event timely manner upon completion of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the requestCDBG project.

Audits and Inspections. The Subrecipient must establish an adequate accounting system on a current basis in accordance with generally accepted accounting principles and standards and in accordance with any specific requirements of the Controller of the City of Wichita. Subrecipient personnel will make available to City staff and any other auditor authorized by the City, all program and accounting records and financial statements needed to meet the requirements of 2 CFR § CFR§ 200.300 through 200.309 and Subpart F. If any portion of the funds approved by this Agreement is subcontracted to other organizations for the delivery of objectives and criteria, the Subrecipient will ensure that the fiscal and performance records of the subcontractor will be available for inspection by Controller Office personnel or duly authorized auditors; by including appropriate clauses in all of its subcontracts. Subrecipients that expend $750,000 or more during the Subrecipient’s fiscal year in Federal awards, including funds disbursed under this agreement, must have a single audit conducted for that year in accordance with the provisions of 2 CFR Part 200, Subpart F. Single audit requirements will remain in effect until all sub-award funds are expended and audited. Any Subrecipient receiving less than $750,000 in Federal funding shall not be required by the City to undergo an annual independent single audit of the ARPA expenditures under this Agreement; however, records must be available for review or audit by the appropriate officials of the Federal agency, pass-through entity, and the Government Accountability Office. Furthermore, no expenditures with respect to any such audit undertaken by the Subrecipient of its own initiative shall be chargeable to the funds under this Agreement. All audit reports are to be completed within six months of the Subrecipient’s fiscal year end and the completed audit report must be submitted to the City within 60 days of issuance. Before the due date, the Subrecipient should submit to the City either (a) an audit report or (b) a letter giving the reason for non-compliance with the due date and requesting an extension of time with a specific date the report will be submitted. In event of the latter, the City will respond in writing to the Subrecipient to approve or disapprove the request.