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b. The Subrecipient's records related to this Agreement and the projects funded may be inspected
<br />and audited by the Department or its designee, by the Office of the State Auditor, DHS, FEMA or
<br />their designees, by the Comptroller General of the United States or its designees, or by other
<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 level of funding
<br />to be paid under the Agreement.
<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 normal
<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 underthis Agreement. Despite the minimum federal retention requirement of three (3) years,
<br />the more stringent State requirement of six (6) years must be followed.
<br />4.26 RESPONSIBILITY FOR PROJECT/STATEME.NT OF WORI(MORK PLAN
<br />\A/hile 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 Subrecipient. The Department undertakes no responsibility to the Subrecipient, or to
<br />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 retated in any way to the pioject.
<br />Prior to the start of any construction activity, the Subrecipient shall ensure that all applicable federal,
<br />state, and local permits and clearances are obtained, including, but not limited to, FEMA compliancewith
<br />the 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 shalldefend, 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 shail not toot 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 noi timiteO to, cost of defense
<br />and/or 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 malntenance oia frolect.
<br />A.27 SEVERABILITY
<br />lf any court of rightfuljurisdiction holds any provision or condition under this Agreement or its application
<br />to any person orcircumstances 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 />A.28 SINGLE AUDIr ACT REQUIREMENTS (inctudino ail 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 indirect, 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 fi"rat Jpend
<br />less than $750,000 a yeat 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, theterm "non-federalentity"
<br />means a state, local government, lndian tribe, institution of higher education, or nonprofit organization
<br />that canies 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 />Ggnerally 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 notiffing its auditor and requesting
<br />an audit in compliance with 2 CFR Part 200 Subpart F, to include the Washington State Audito/i Omce
<br />a federal auditor, or a public accountant performing work using GAGAS, aJ appropriate. Costs of the
<br />audit may be an allowable grant expenditure as authorizedby 2 CFR Part 200.425.'
<br />DHS-FEMA-HSGP-SHSP-FY2 1 Page 18 of42 Kitlitas County, E22-1 31
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