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A TRUE COPY
<br />CERTIFICATION ON LAST PAGE
<br />RYAN L. BUTLER, CLLRK
<br />Contract# IRL2024N-08
<br />Encumbrance# GLO1-2309
<br />the United States for any work of the United States Government. On occasion and as
<br />permitted under 17 U.S.C. § 105, DOC may require the non -Federal entity to transfer to
<br />DOC a copyright in a particular work for Government purposes or when DOC is
<br />undertaking primary dissemination of the work.
<br />e. Freedom of Information Act (FOIA). In response to a FOIA request for research data
<br />relating to published research findings (as defined by 2 C.F.R. § 200.315(e)(2)) produced
<br />under a Federal award that were used by the Federal government in developing an agency
<br />action that has the force and effect of law, the DOC will request, and the non -Federal
<br />entity must provide, within a reasonable time, the research data so that they can be made
<br />available to the public through the procedures established under the FOIA.
<br />D. AUDITS
<br />Under the Inspector General Act of 1978, as amended, 5 U.S.C. App. 3, §§ 1 et seq., an audit of
<br />the award may be conducted at any time. The Inspector General of the DOC, or any of his or her
<br />duly authorized representatives, must have the right to access any pertinent books, documents,
<br />papers, and records of the non -Federal entity, whether written, printed, recorded, produced, or
<br />reproduced by any electronic, mechanical, magnetic, or other process or medium, to make audits,
<br />inspections, excerpts, transcripts, or other examinations as authorized by law. This right also
<br />includes timely and reasonable access to the non -Federal entity's personnel for interview and
<br />discussion related to such documents. See 2 C.F.R. § 200.337 (Access to records). When the DOC
<br />Office of Inspector General (OIG) requires a program audit on a DOC award, the OIG will
<br />usually make the arrangements to audit the award, whether the audit is performed by OIG
<br />personnel, an independent accountant under contract with DOC, or any other Federal, State, or
<br />local audit entity.
<br />1. Organization -Wide, Program -Specific, and Project Audits
<br />a. A subrecipient must, within 60 days of the end of its fiscal year, notify the Council Grants
<br />Officer if the organization is subject to the provisions of Subpart F of 2 C.F.R. Part 200.
<br />b. Subrecipients that are subject to the provisions of Subpart F of 2 C.F.R. Part 200 and that
<br />expend $750,000 or more in a year in Federal awards during their fiscal year must have
<br />an audit conducted for that year in accordance with the requirements contained in Subpart
<br />F of 2 C.F.R. Part 200. Within the earlier of 30 calendar days after receipt of the auditor's
<br />report(s), or nine months after the end of the audit period, unless a different period is
<br />specified in a program -specific audit guide, a copy of the audit must be submitted
<br />electronically to the Federal Audit Clearinghouse (FAC) through the FAC's Internet Data
<br />Entry System (IDES) (https://harvester.census.gov/facides/). In accordance with 2 C.F.R.
<br />§ 200.425 (Audit services), the subrecipient may include a line item in the budget for the
<br />allowable costs associated with the audit, which is subject to the approval of the Grants
<br />Officer.
<br />c. Unless otherwise specified in the terms and conditions of the award, entities that are not
<br />subject to Subpart F of 2 C.F.R. Part 200 (e.g., for-profit entities, foreign public entities
<br />and foreign organizations) and that expend $750,000 or more in DOC funds during their
<br />fiscal year (including both as a recipient and a subrecipient) must submit to the Grants
<br />Officer either: (i) a financial related audit of each DOC award or subaward in accordance
<br />with Generally Accepted Government Auditing Standards (GAGAS); or (ii) a project
<br />specific audit for each award or subaward in accordance with the requirements contained
<br />in 2 C.F.R. § 200.507. Within the earlier of 30 calendar days after receipt of the auditor's
<br />report(s), or nine months after the end of the audit period, unless a different period is
<br />specified in a program -specific audit guide, a copy of the audit must be submitted to the
<br />Grants Officer. In accordance with 2 C.F.R. § 200.425, the recipient may include a line
<br />item in the budget for the allowable costs associated with the audit, which is subject to the
<br />approval of the Grants Officer. Entities that are not subject to Subpart F of 2 C.F.R. Part
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