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this Agreement. Despite the minimum federal retention requirement of three (3) years, the more
<br /> stringent State requirement of six (6) years must be followed.
<br /> A.26 RESPONSIBILITY FOR PROJECT/STATEMENT OF WORKNVORK 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 and/or
<br /> attorneys' fees, in connection with any claim or lawsuit brought by any third party related to any design,
<br /> 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 /> Non-federal entities, as subrecipients of a federal award, that expend $750,000 or more in one fiscal year
<br /> of federal funds from all sources, direct and indirect, are required to have a single or a program-specific
<br /> audit conducted in accordance with 2 CFR Part 200 Subpart F. Non-federal entities that spend less than
<br /> $750,000 a year in federal awards are exempt from federal audit requirements for that year, except as
<br /> noted in 2 CFR Part 200 Subpart F. As defined in 2 CFR Part 200, the term "non-federal entity" means
<br /> a State, local government, Indian tribe, institution of higher education, or non-profit organization that
<br /> 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 Subpart F.
<br /> The Subrecipient shall maintain auditable records and accounts so as to facilitate the audit requirement
<br /> and shall ensure that any sub-contractors also maintain auditable records. The Subrecipient is
<br /> responsible for any audit exceptions incurred by its own organization or that of its sub-
<br /> contractors. 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 /> request. The Department reserves the right to recover from the Subrecipient all disallowed costs
<br /> resulting from the audit.
<br /> After the single audit has been completed, and if it includes any audit findings, the Subrecipient must
<br /> send a full copy of the audit and its corrective action plan to the Department at the following address no
<br /> later than nine (9) months after the end of the Subrecipient's fiscal year(s):
<br /> DHS-FEMA-EMPG-FFY 16 Page 17 of 32 Everett City of, E17-148
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