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c.
<br />d.
<br />state or federal officials authorized by law, for the purposes of determining compliance by the
<br />Subrecipient with the terms of this Agreement and to determine the appropiiate tevel of turiding
<br />to be paid under the Agreement.
<br />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 normal
<br />working day.
<br />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 finat payment ind closure of thegrant under this Agreeme-nt. Despite the minimum federal ietention iequirement of three (3)
<br />years, the more stringent state requirement of six (6) years must be followed.
<br />4.26
<br />4.27
<br />A.28
<br />\Mrile the Department undertakes to assist the Subrecipient with the projecUstatement of worUwork plan
<br />(project)by providing federal award funds pursuant to this Agreement, the project itself remains the sole
<br />responsibility of the Subrecipient. The Department undertakes no responsibility to the Subrecipient, or
<br />to any third party, other than as is expressly set out i n this Agreement.
<br />The responsibilityforthe design, development, construction, implementation, operation and maintenance
<br />of the Project, as these_phrases are applicabte to this projeci, 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 tne piojecl.
<br />Prior to the start of any construction activity, the Subrecipient shall ensure that all applicable federal,
<br />state, and localpermits and clearances are obtained, including, but not limited to, FEMA compliance withthe National Environmental Policy Act, the National Historic Preservation Act, the Endangeied Species
<br />Act, and allother environmental laws, regulations, and executive orders.
<br />The Subrecipient shall defend, at its own cost, any and allclaims or suits at law or in equity, which may
<br />be brought against the Subrecipient in connection with the project. The Subrecipient shall not loot< to th;Department, or to any state or federal agency, or to any of their employees or agents, for anyperformance, assistance, or any payment or indemnity, inciuding, but noi timiteO to, cost of defense
<br />and/or aftorneys' 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 oi a frqect. -
<br />SEVERABILITY
<br />lf any court of rightfuljurisdiction 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 Agreemenl are declared severable.
<br />str\t9F nu.Prr Acr RE
<br />The Subrecipient shall comply with and include the followingmudit requirements in any subawards.
<br />Non-federal entities, as Subrecipients of a federal award, that expend $7SO,00O or more in one fiscalyear of federal funds from all sources, direct and indirect, are required to have a single or a program-
<br />specific audit conducted in accordance with 2 CFR Part 200 Subpart F. Non-federaleintities that jpend
<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, theierm "non-federat ehtity;
<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 G9y911me1t Auditing Standards (GAGAS) as found in rhe Government Auditing
<br />Standards (the Revised Yellow Book) developed by the United States Comptroiler Generat and the OME
<br />Compliance Supplement, Tfe 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 Officel
<br />a federal auditor, or a public accountant performing work using GAGAS, aslppropriate, Costs of the
<br />audit may be an allowable grant expenditure as authorized by tCFR Part2O0.42S.'
<br />The Subrecipient shall maintain auditable records and accounts so as to facilitate the audit requirementand shall ensure that any subcontractors also maintain auditable records. The Subreiipient isresponsible for any audit exceptions incurred by its own organization or that of its
<br />subcontractors. Responses to any unresolved management findings and disallowed or questioned costs
<br />DHS-FEMA-HSGP-SHSP-FFY2O Page 18 of41 Kittitas, County ol, E21 -082
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