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records, books, documents, papers, plans, records of shipments and payments and writings of <br />Subrecipient, whether in paper, electronic or other form, that are pertinent to this Agreement, are <br />collectively referred to as "Records." Subrecipient acknowledges and agrees that Washington <br />State Parks and Recreation Commission and the federal government and their duly authorized <br />representatives will have access to all Records to perform examinations and audits and make <br />excerpts and transcripts. Subrecipient shall retain and keep accessible all Records for a minimum <br />of six (6) years, or such longer period as may be required by applicable law, following termination <br />of this Agreement, or until the conclusion of any audit, controversy or litigation arising out of or <br />related to this Agreement, whichever date is later. <br />SECTION 38: HEADINGS <br />The headings and captions to sections or subsections of this Agreement have been inserted for <br />identification and reference purposes only and may not be used to construe the meaning or to <br />interpret this Agreement. <br />SECTION 39: INCORPORATION BY REFERENCES AND ORDER OF PRECEDENCE <br />The table below reflects the documents that are incorporated by reference (whether attached or <br />not) and the order of precedence should there be a conflict between the parts of document or other <br />documents incorporated by reference. The lower the number, the higher the precedence. Where <br />two or more documents address a point or concept but are not in conflict, they should be read as <br />supplemental, additive, and/or cumulative. <br />Precedence <br />Document <br />1 (highest) <br />United State of America Laws or Rules AND Washington State Laws and Rules <br />2 <br />Amendments to any of the documents listed below shall control over the earlier <br />version of that same document or earlier amendment to that same document. <br />3 <br />EXHIBIT A - FEDERAL COMPLIANCE TERMS <br />4 <br />EXHIBIT B - INFORMATION REQUIRED BY 2 CFR §200.331(A) (1) <br />MLE 123-343 Subrecipient Agreement -Boating Program (Patrol Vessel Replacement Grant)Page 23 of 33 <br />