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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 under this Agreement. Despite the minimum federal retention requirement of three (3)
<br /> years, the more stringent State requirement of six (6) years must be followed.
<br /> A.26 RESPONSIBILITY FOR PROJECT/STATEMENT OF WORK/WORK PLAN
<br /> While the Department undertakes to assist the Subrecipient with the project/statement of work/work 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 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 activity, 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 /> 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 maintenance of a project.
<br /> A.27 SEVERABILITY
<br /> If 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 /> A.28 SINGLE AUDIT ACT REQUIREMENTS (including 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 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 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, Indian 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 Auditor's Office,
<br /> a federal auditor, or a public accountant performing work using GAGAS, as appropriate. Costs of the
<br /> audit may be an allowable grant expenditure as authorized by 2 CFR Part 200.425.
<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 Subrecipient is
<br /> responsible 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 /> shall be included with the audit report. The Subrecipient must respond to Department requests for
<br /> information or corrective action concerning audit issues or findings within 30 days of the date of
<br /> DHS-FEMA-EMPG-FY20 Page 17 of 36 City of Everett OEM, E21-161
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