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DocuSign Envelope lD: D7339268-F986-48F4-A980-B92B3E73AFEB whether in paper, electronic or other form, that are pertinent to this Agreement in such a manner as to clearly document Subrecipient's performance. Allfinancial recordt other records, books, documents, papers, plans, records of shipments and payments and writings of Subrecipient, whether in paper, electronic or other form, that are pertinent to this Agreement, are collectively referred to as "Records." Subrecipient acknowledges and agrees that Washington State Parks and Recreation Commission and the federal government and their duly authorized representatives will have access to all Records to perform examinations and audits and make excerpts and transcripts. Subrecipient shall retain and keep accessible all Records for a minimum of six {6) years, or such longer period as may be required by applicable law, following termination of this Agreement, or until the conclusion of any audit, controversy or litigation arising out of or related to this Agreement, whichever date is later. SECTION 39: HEADINGS The headings and captions to sections or subsections of this Agreement have been inserted for identlfication and reference purposes only and may not be used to construe the meaning or to interpret this Agreement. SECrION 4{I: INCoRPoRATION BY REFERENCES ANo ORDER OF PRECEDENCE The table below reflects the documents that are incorporated by reference (whether attached or not) and the order of precedence should there be a conflict between the parts of document or other documents incorporated by reference. The lower the number, the higher the precedence. Where two or more documents address a point or concept but are not in conflict, they should be read as supplemental, additive, andlor cumulative. Precedence Document 1(hishest)United State of America Laws or Rules AND Washington State Laws and Rules 2 Amendments to any of the documents listed below shall control over the earlier version of that same document or earlier amendment to that same document. 3 EXHIBIT A. FEDERAL COMPLIANCE TERMS 4 EXHTBTT B - TNFORMATTON REQUTRED BY 2 CFR 5200.211tb) 5 EXHIBIT C - 2 CFR 200, Appendix ll - TERMS 6 ATTACH M ENT A - SU BRECI PI ENT,S M LE GRANT APPTICATION 7 ATTACHMENT B.ALLOWABLE COSTS & EXPENDITURES FOR STATE VESSEL REGISTRATION FEES AND FEDERAL ASSFTANCE GMNTS I ATTACHMENT C - VESSEL REGISTRATION FEE PROGMM GUIDANCE FOR MARINE tAW ENFORCEMENT PROGRAMS MLI 325-188 Subrecipient Agreement - Boating Program (FFA Grant Award)Page 25 of36