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Standard Grant Template Version 1.2 Grant Agreement Number Between the Minnesota Department of Health and The City of New Brighton statutes; or c) committing embezzlement,theft, forgery, bribery, falsification or destruction of records, making false statement or receiving stolen property; and (d) Are not aware of any information and possess no knowledge that any subcontractor(s)that will perform work pursuant to this grant/contract are in violation of any of the certifications set forth above. 17.2 Audit Requirements to be Included in Grant Agreements with Subrecipients (a) For subrecipients (grantees)that are state or local governments, non-profit organizations, or Indian Tribes: If the Grantee expends total federal assistance of$500,000 or more per year, the grantee agrees to: a) obtain either a single audit or a program-specific audit made for the fiscal year in accordance with the terms of the Single Audit Act of 1984, as amended (31 U.S. Code Chapter 75) and OMB Circular A-133; and, b) to comply with the Single Audit Act of 1984, as amended(31 U.S. Code Chapter 75) and OMB Circular A-133. Audits shall be made annually unless the grantee is a state or local government that has,by January 1, 1987, a constitutional or statutory requirement for less frequent audits. For those governments, the federal cognizant agency shall permit biennial audits, covering both years, if the government so requests. It shall also honor requests for biennial audits by state or local governments that have an administrative policy calling for audits less frequent than annual, but only audits prior to 1987 or administrative policies in place prior to January 1, 1987. For subrecipients (grantees)that are institutions of higher education or hospitals: If the Grantee expends total direct and indirect federal assistance of$500,000 or more per year,the Grantee agrees to obtain a financial and compliance audit made in accordance with OMB Circular A-110, "Requirements for Grants and Agreements with Universities, Hospitals and Other Nonprofit Organization" as applicable. The audit shall cover either the entire organization or all federal funds of the organization. The audit must determine whether the Grantee spent federal assistance funds in accordance with applicable laws and regulations. (b) The audit shall be made by an independent auditor. An independent auditor is a state or local government auditor or a public accountant who meets the independence standards specified in the General Accounting Office's "Standards for Audit of Governmental Organizations, Programs, Activities, and Functions." (c) The audit report shall state that the audit was performed in accordance with the provisions of OMB Circular A-133 (or A-110 as applicable). The reporting requirements for audit reports shall be in accordance with the American Institute of Certified Public Accountants' (AICPA) audit guide, "Audits of State and Local Governmental Units," issued in 1986. The Federal Government has approved the use of the audit guide. Page 9 of 12