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A.30 RECOVERY OF FUNDS <br />Any person who intentionally causes a condition for which funds are provided under this Agreement shall <br />be liable for the costs incurred by the state and federal governments in responding to such disaster In <br />addition to its own duty to recover duplicated funds or funds expended due to the intentional or negligent <br />actions of others. SUBRECIPIENT will cooperate in a reasonable manner with the DEPARTMENT and <br />the United States in efforts to recover expenditures under this Grant Agreement. <br />A.31 RESPONSIBILITY FOR PROJECT/STATEMENT OF WORK/WORK PLAN <br />While the DEPARTMENT undertakes to assist the SUBRECIPIENT with the project/statement of <br />work/work plan (project) by providing grant funds pursuant to this Agreement, the project itself remains <br />the sole responsibility of the SUBRECIPIENT. The DEPARTMENT undertakes no responsibility to the <br />S UBRECIPIENT, or 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 />P rior to the start of any construction activity, the SUBRECIPIENT shall ensure that all applicable Federal, <br />S tate, 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 and executive orders. <br />The SUBRECIPIENT shall defend, at its own cost, any and all claims or suits at law or in equity, which <br />may be brought against the SUBRECIPIENT in connection with the project. The SUBRECIPIENT shall <br />not look to the DEPARTMENT, or to any state or federal agency, or to any of their employees or agents, <br />for any 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.32 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.33 SINGLE AUDIT ACT REQUIREMENTS (including all AMENDMENTS) <br />N on-federal entities as subrecipients that expend $750,000 or more in one fiscal year of federal funds <br />from all sources, direct and indirect, are required to have a single or a program -specific audit conducted <br />in accordance with 2 CFR Part 200 Subpart F. Non-federal entities that spend less than $750,000 a year <br />in federal awards are exempt from federal audit requirements for that year, except as noted in 2 CFR <br />P art 200 Subpart F. As defined in 2 CFR Part 200, the term "non-federal entity" means a State, local <br />government, Indian Tribe, institution of higher education, or non-profit organization that carries out a <br />federal award as a recipient or SUBRECIPIENT. <br />S UBRECIPIENTs that are required to have an audit must ensure the audit is performed in accordance <br />with 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 <br />requesting an audit in compliance with 2 CFR Part 200 Subpart F, to include the Washington State <br />Auditor's Office, a federal auditor, or a public accountant performing work using GAGAS, as appropriate. <br />Costs of the audit may be an allowable grant expenditure as authorized by 2 CFR Part 200 Subpart F. <br />The SUBRECIPIENT shall maintain auditable records and accounts so as to facilitate the audit <br />requirement and shall ensure that any SUBRECIPIENTS or contractors also maintain auditable records. <br />The SUBRECIPIENT is responsible for any audit exceptions incurred by its own organization or that of <br />its subcontractors. Responses to any unresolved management findings and disallowed or questioned <br />costs shall be included with the audit report. <br />The SUBRECIPIENT must respond to DEPARTMENT requests for information or corrective action <br />concerning audit issues or findings within 30 days of the date of request. The DEPARTMENT reserves <br />the right to recover from the SUBRECIPIENT all disallowed costs resulting from the audit. <br />Mitigation Project Grant Agreement— REV 8/8/23 Page 20 of 30 City of Everett, D25-042-Revised <br />