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Exhibit C (WSDOT Clauses)
<br />Accounting Records
<br />A. Project Accounts. The CONTRACTOR agrees to establish and maintain for the
<br />Project either a separate set of accounts or separate accounts within the framework
<br />of an established accounting system that can be identified with the Project. The
<br />CONTRACTOR agrees that all checks, payrolls, invoices, contracts, vouchers,
<br />orders, or other accounting documents pertaining in whole or in part to the Project
<br />shall be clearly identified, readily accessible, and available to WSDOT upon request,
<br />and, to the extent feasible, kept separate from documents not pertaining to the
<br />Project.
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<br />B. Documentation of Project Costs and Program Income. The CONTRACTOR
<br />agrees to support all allowable costs charged to the Project, including any approved
<br />services contributed by the CONTRACTOR or others, with properly executed
<br />payrolls, time records, invoices, contracts, or vouchers describing in detail the nature
<br />and propriety of the charges. The CONTRACTOR also agrees to maintain accurate
<br />records of all program income derived from implementing the Project.
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<br />Section 23
<br />Audits, Inspection, and Retention of Records
<br />A. Submission of Proceedings, Contracts, Agreements, and Other Documents.
<br />During the term of the Project and for six (6) years thereafter, the CONTRACTOR
<br />agrees to retain intact and to provide any data, documents, reports, records,
<br />contracts, and supporting materials relating to the Project as WSDOT may require.
<br />Project closeout does not alter these recording and record-keeping requirements.
<br />Should an audit, enforcement, or litigation process be commenced, but not
<br />completed, during the aforementioned six-year period then the CONTRACTOR’s
<br />obligations hereunder shall be extended until the conclusion of that pending audit,
<br />enforcement, or litigation process.
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<br />B. General Audit Requirements. The CONTRACTOR agrees to obtain any other
<br />audits required by WSDOT at CONTRACTOR’s expense. Project closeout will not
<br />alter the CONTRACTOR’s audit responsibilities.
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<br />C. Inspection. The CONTRACTOR agrees to permit WSDOT and the State Auditor,
<br />or their authorized representatives, to inspect all Project work materials, payrolls,
<br />and other data, and to audit the books, records, and accounts of the CONTRACTOR
<br />and its subcontractors pertaining to the Project. The CONTRACTOR agrees to
<br />require each third party to permit WSDOT, and the State Auditor or their duly
<br />authorized representatives, to inspect all work, materials, payrolls, and other data
<br />and records involving that third party contract, and to audit the books, records, and
<br />accounts involving that third party contract as it affects the Project.
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<br />Section 24
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