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D. County shall ensure that Contractor's single -audit reports meet 2 CFR Part <br />200 -Subpart F -Audit Requirements [formerly OMB Circular A-1331 <br />requirements: <br />Performed timely - not less frequently than annually and a report <br />submitted timely. The audit is required to be submitted to the County <br />within 30 days after Contractor's receipt of the auditor's report or nine <br />months after the end of the audit period, whichever occurs first [2 CFR <br />200.512]; <br />Property procured — use procurement standards for auditor selection [2 <br />CFR ]_200.509]; <br />Performed in accordance with General Accepted Government Auditing <br />Standards [2 CFR_§_200.5141; <br />4. All inclusive — includes an opinion (or disclaimer of opinion) of the financial <br />statements; a report on internal control related to the financial statements <br />and major programs; an opinion (or disclaimer of opinion) on compliance <br />with laws, regulations, and the provisions of contracts; and the schedule <br />of findings and questioned costs [2 CFR L200.515]; and <br />5. Performed in accordance with provisions applicable to this program as <br />identified in 2 CFR Part 200, Subpart F- Audit Requirements [formerly <br />OMB Circular A-133 Compliance Supplement]. <br />E. Contractor shall be required to include in its contract with the independent <br />auditor that the auditor will comply with all applicable audit <br />requirements/standards; County shall have access to all audit reports and <br />supporting work papers, and County has the option to perform additional work, <br />as needed. <br />A reasonably proportionate share of the costs of audits required by, and <br />performed in accordance with, the Single Audit Act Amendments of 1996, as <br />implemented by requirements of this part, are allowable. However, the <br />following audit costs are unallowable: <br />Any costs when audits required by the Single Audit Act and 2 CFR Part <br />200, Subpart F -Audit Requirements have not been conducted or have <br />been conducted but not in accordance therewith; and <br />2. Any costs of auditing a non-federal entity that is exempted from having an <br />audit conducted under the Single Audit Act and 2 CFR Part 200, Subpart <br />F -Audit Requirements because its expenditures under federal awards are <br />less than SEVEN HUNDRED FIFTY THOUSAND DOLLARS ($750,000) <br />during the non-federal entity's fiscal year. <br />22 <br />REV: 01.17-18 RL <br />