Washington State Parks & Recreation Commission 1/4/2024

MLE 325-178 Subrecipient Agreement - Boating Program (FFA Grant Award) Page 24 of 35 SECTION 38: RECORDS MAINTENANCE AND ACCESS Subrecipient shall maintain all financial records relating to this Agreement in accordance with generally accepted accounting principles. In addition, Subrecipient shall maintain any 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 in such a manner as to clearly document Subrecipient's performance. All financial records, 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 identification and reference purposes only and may not be used to construe the meaning or to interpret this Agreement. SECTION 40: INCORPORATION BY REFERENCES AND 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, and/or cumulative. Precedence Document 1 (highest) United States 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 EXHIBIT B - INFORMATION REQUIRED BY 2 CFR §200.211(b) 5 EXHIBIT C – 2 CFR 200, Appendix II - TERMS 6 ATTACHMENT A - SUBRECIPIENT’S MLE GRANT APPLICATION