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4.26
<br />4.27
<br />A.28
<br />c. The records shall be made available by the Subrecipient for such inspection and audit, together
<br />with suitable space for such purpose, at any and all times during the Subrecipient's norrnal
<br />working day,
<br />d. The Subrecipient shall retain and allow access to all records related to this Agreement and the
<br />funded project(s) for a period of at least six (6) years following final payment and closure of the
<br />grant under this Agreement. Despite the minimum federal retention requirement of three (3)
<br />years, the more stringent State reguirement of six (6) years must be followed.
<br />RESPONSIBILITY FOR PROJECT/STATEMENT OF WORKMORK PLAN
<br />\Mtile the Department undertakes to assist the Subrecipient with the projecVstatement of worUwork plan
<br />(project) by providing federal award funds pursuant to this Agreement, the project itself remains the sole
<br />responsibility of the $ubrecipient. The Department undertakes no responsibility to the Subrecipient, or
<br />to any third party, other than as is expressly set out in this Agreement.
<br />The responsibility for the design, development, construction, implementation, operation and maintenance
<br />of the project, as these phrases are applicable to this project, is solely that of the Subrecipient, as is
<br />responsibility for any claim or suit of any nature by any third party related in any way to the project.
<br />Prior to the start of any construction ac{ivity, the Subrecipient shall ensure that all applicable federal,
<br />state, and local permits and clearances are obtained, including, but not limited to, FEMA compliance with
<br />the National Environmental Policy Act, the National Historic Preservation Act, the Endangered Species
<br />Act, and all other environmental laws, regulations, and executive orders.
<br />The Subrecipient shall defend, at its own cost, any and all claims or suits at law or in equity, which may
<br />be brought against the Subrecipient in connection with the project. The Subrecipient shall not look to the
<br />Department, or to any state or federal agency, or to any of their employees or agents, for any
<br />performance, assistance, or any payment or indemnity, including, but not limited to, cost of defense
<br />andlor attorneys' fees, in connection with any claim or lawsuit brought by any third party related to any
<br />design, development, construction, implementation, operation and/or maintenance of a project.
<br />SEVERABILITY
<br />lf any court of rightful jurisdiction holds any provision or condition under this Agreement or its application
<br />to any person or circumstances invalid, this invalidity does not affect other provisions, terms or conditions
<br />of the Agreement, which can be given effect without the invalid provision, To this end, the terms and
<br />conditions of this Agreement are declared severable.
<br />$INGLE AUDITACT REQUIREMENTS (includino all AMENDMENTS)
<br />The Subrecipient shall comply with and include the following audit requirements in any subawards.
<br />Non-federal entities, as Subrecipients of a federal award, that expend $750,000 or more in one fiscal
<br />year of federal funds from all sources, direct and indirecl, are required to have a single or a program-
<br />specific audit conducted in accordance with 2 CFR Part 200 Subpart F. Non-federal entities that spend
<br />less than $750,000 a year in federal awards are exempt from federal audit requirements for that year,
<br />except as noted in 2 CFR Part 200 Subpart F. As defined in 2 CFR Part 200, the term "non-federal entity"
<br />means a state, local government, lndian tribe, institution of higher education, or nonprofit organization
<br />that carries out a federal award as a recipient or subrecipient.
<br />Subrecipients that are required to have an audit must ensure the audit is performed in accordance with
<br />Generally Accepted Government Auditing Standards (GAGAS) as found in the Government Auditing
<br />Standards (the Revised Yellow Book) developed by the United States Comptroller General and the OMB
<br />Compliance Supplement, The Subrecipient has the responsibility of notifying its auditor and requesting
<br />an audit in compliance with 2 CFR Part 200 Subpart F, to include the Washington State Audito/s Office,
<br />a federal auditor, or a public accountanl performing work using GAGAS, as appropriate. Costs of the
<br />audit may be an allowable grant expenditure as authorizedby 2 CFR Part 2AO/25.
<br />The Subrecipient shall maintain auditable records and accounts so as to facilitate the audit requirement
<br />and shall ensure that any subcontractors also maintain auditable records, The $ubrecipient is
<br />responsible for any audit exceptions incurred by its own organization or that of its
<br />subcontractors. Responses to any unresolved managementfindings and disallowed or questioned costs
<br />shall be included with the audit report. The Subrecipient must respond to Department requests for
<br />information or corrective action concerning audit issues or flndings within 30 days of the date of
<br />DHS.FEMA.EMPG.S.FY2O Page 17 of 35 Kittitas County Sheriffs Office, E20-Z7O-Revised
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