Common use of AUDIT AND ACCESS TO RECORDS Clause in Contracts

AUDIT AND ACCESS TO RECORDS. ‌ (a) The ENGINEER shall maintain books, records, documents, and other evidence directly pertinent to performance on work under this Agreement in accordance with generally accepted accounting principles and practices consistently applied, and State regulations in effect on the date of execution of this Agreement. The ENGINEER shall also maintain the financial information and data used by the ENGINEER in the preparation of support of the cost submission required under state and federal regulations in effect on the date of execution for any negotiated agreement or amendment thereof and a copy of the cost summary submitted to the Owner. The OWNER, or any state or federal agency participating in, or contributing funding to this project, or any of their duly authorized representatives shall have access to such books, records, documents, and other evidence for inspection, audit, and copying during normal business hours. The ENGINEER will provide proper facilities for such access and inspection. (b) The ENGINEER agrees to make paragraphs (a) through (f) applicable to all agreements and subcontracts it awards and to make paragraphs (a) through (f) of this clause applicable to all amendments directly related to Project performance. (c) Audits conducted under this provision shall be in accordance with generally accepted auditing standards and established procedures and guidelines of the reviewing or audit agency(ies). (d) The ENGINEER agrees to disclose all information and reports resulting from access to records under paragraphs (a) and (b) of this clause to any of the agencies referred to in paragraph (a). (e) Records under paragraphs (a) and (b) above shall be maintained and made available by the ENGINEER during performance of services under this Agreement and for three (3) years from the date of project acceptance by OWNER. In addition, those records which relate to any controversy arising under this Agreement, litigation, the settlement of claims arising out of such performance or to costs or items to which an audit exception has been taken shall be maintained and made available by the ENGINEER until three (3) years after the date of resolution of such appeal, litigation, claim or exception. (f) This right of access clause applies to financial records pertaining to all agreements (except formally advertised, competitively awarded, fixed price agreements) and all agreement amendments regardless of the type of agreement related this Agreement for Engineering Services. In addition, this right of access applies to all records pertaining to all agreements and agreement amendments: 1. to the extent the records pertain directly to Agreement performance; or, 2. if there is any indication that fraud, gross abuse or corrupt practices may be involved; or, 3. if the Agreement is terminated for default or for convenience.

AUDIT AND ACCESS TO RECORDS. ‌ (aA) The ENGINEER shall Grantee agrees to maintain books, records, documents, any and other evidence directly pertinent all Project files for all activities associated with this Project Contract for a period of three (3) years after the final payment has been issued to performance on work under this Agreement the Grantee by the Commission and in accordance with generally accepted accounting principles principles. The files shall contain at a minimum: Project work plans, copies of all federal and practices consistently appliedstate permits/consultations associated with Project implementation, copies of all financial documents and supporting materials, including source documentation for all accounting records for all costs incurred under this grant. Such documentation includes, but is not limited to, canceled checks, paid bills, payroll records, and State regulations in effect on the date of execution of this Agreement. The ENGINEER shall also maintain the financial information and data used by the ENGINEER in the preparation of support of the cost submission required under state and federal regulations in effect on the date of execution for any negotiated subcontract agreement or amendment thereof and a copy of the cost summary submitted to the Owner. The OWNER, or any state or federal agency participating in, or contributing funding to this project, or any of their duly authorized representatives shall have access to such books, records, documents, and other evidence for inspection, audit, and copying during normal business hours. The ENGINEER will provide proper facilities for such access and inspection. (b) The ENGINEER agrees to make paragraphs (a) through (f) applicable to all agreements and subcontracts it awards and to make paragraphs (a) through (f) of this clause applicable to all amendments directly related to Project performance. (c) Audits conducted under this provision shall be in accordance with generally accepted auditing standards and established procedures and guidelines of the reviewing or audit agency(ies). (d) The ENGINEER agrees to disclose all information and reports resulting from access to records under paragraphs (a) and (b) of this clause to any of the agencies referred to in paragraph (a). (e) Records under paragraphs (a) and (b) above shall be maintained and made available by the ENGINEER during performance of services under this Agreement and for three (3) years from the date of project acceptance by OWNER. In addition, those Grantee agrees to maintain comparable records which relate of all maintenance and repair work performed pursuant to any controversy arising under Section V(B)13 of this Agreement, litigation, the settlement of claims arising out of such performance or to costs or items to which an audit exception has been taken shall be maintained and made available by the ENGINEER Contract until three (3) years after the date intended life of resolution of such appeal, litigation, claim or exceptionthe installed practices under the relevant USDA-NRCS practice standard. (fB) This The Commission reserves the right to conduct a programmatic and financial audit of access clause the Project, and the Commission may withhold payment until the audit is satisfactorily completed. (C) The Commission, USDA-NRCS, EPA and the Federal Office of the Inspector General, at all reasonable times during normal business hours, shall have the right to inspect, audit, and reproduce all records, books, documents, correspondence, instruction, drawings, receipts, vouchers, memoranda, similar data and other evidence, and accounting procedures in any manner relating to this Contract, and the work performed and services rendered hereunder. Furthermore, Grantee agrees to allow an appropriate representative of the Commission, USDA-NRCS, EPA or the Federal Office of the Inspector General to interview any officer or employee of the recipient, subcontractor, grantee, sub grantee, or agency regarding such transactions related to this Contract. The Commission may demand, and Grantee shall be required to deliver, forthwith, such additional records, accounts, summaries, and supporting documents as the Commission in its sole discretion may deem appropriate. (D) In accordance with Uniform Guidance 2 CFR 200 Subpart F, the Grantee hereby agrees to obtain a single audit from an independent auditor if it expends $750,000 or more in total Federal funds in any fiscal year. If this applies to financial records pertaining to all agreements the Grantee at any point during the Contract period, the Grantee shall submit the SF-SAC and a Single Audit Report Package using the Federal Audit Clearinghouse’s Internet Data Entry System (except formally advertised, competitively awarded, fixed price agreementssee xxxx://xxxxxxxxx.xxxxxx.xxx/fac/) and all agreement amendments regardless within nine months after the end of the type of agreement related this Agreement for Engineering Services. In addition, this right of access applies to all records pertaining to all agreements Grantee’s fiscal year or 30 days after receiving the report from the auditor and agreement amendments: 1. provide an additional copy to the extent the records pertain directly to Agreement performance; or, 2. if there is any indication that fraud, gross abuse or corrupt practices may be involved; or, 3. if the Agreement is terminated for default or for convenienceCommission.

AUDIT AND ACCESS TO RECORDS. ‌ (a) The ENGINEER contractor shall maintain books, records, documents, documents and other evidence directly pertinent to performance on Agency grant work under this Agreement agreement in accordance with generally accepted accounting principles and practices consistently applied, in accordance with Sections 871.501 and State regulations in effect on the date of execution 871.502 of this AgreementPart. The ENGINEER contractor shall also maintain the financial information and data used by the ENGINEER contractor in the preparation of or support of the cost submission required under state and federal regulations in effect on the date of execution pursuant to this Part for any negotiated agreement or amendment thereof subagreements over $100,000 and a copy of the grant cost summary submitted to the Ownergrantee. The OWNER, or any state or federal agency participating in, or contributing funding to this project, Agency or any of their its duly authorized representatives shall have access to such books, records, documents, documents and other evidence for the purpose of inspection, audit, audit and copying during normal business hourscopying. The ENGINEER contractor will provide proper facilities for such access and inspection. (b) The ENGINEER contractor agrees to make include paragraphs (a) through (f) applicable to all agreements and subcontracts it awards and to make paragraphs (a) through (fe) of this clause applicable to in all amendments contracts and all tier subcontracts directly related to Project performanceproject performance which are in excess of $10,000. (c) Audits conducted under pursuant to this provision shall be in accordance with generally accepted auditing standards and established procedures and guidelines the American Institute of the reviewing or audit agency(ies)Certified Public Accountants' Professional Standards. (d) The ENGINEER contractor agrees to disclose the disclosure of all information and reports resulting from access to records pursuant to paragraphs (a) and (b) of this clause, to the Agency. Where the audit concerns the contractor, the auditing agency will afford the contractor an opportunity for an audit exit conference and an opportunity to comment on the pertinent portions of the draft audit report. The final audit report will include the written comments, if any, of the audited parties. e) Records under paragraphs (a) and (b) of this clause to any of the agencies referred to in paragraph (a). (e) Records under paragraphs (a) and (b) above shall be maintained and made available by the ENGINEER during performance of services on Agency grant work under this Agreement agreement and for until three (3) years from the date of project acceptance by OWNERfinal Agency grant payment for the project. In addition, those records which that relate to any controversy arising "dispute" appeal under this Agreementan Agency grant agreement, or litigation, or the settlement of claims arising out of such performance performance, or to costs or items to which an audit exception has been taken taken, shall be maintained and made available by the ENGINEER until three (3) years after the date of resolution of such appeal, litigation, claim or exception. (f) This right of access clause applies to financial records pertaining to all agreements (except formally advertised, competitively awarded, fixed price agreements) and all agreement amendments regardless of the type of agreement related this Agreement for Engineering Services. In addition, this right of access applies to all records pertaining to all agreements and agreement amendments: 1. to the extent the records pertain directly to Agreement performance; or, 2. if there is any indication that fraud, gross abuse or corrupt practices may be involved; or, 3. if the Agreement is terminated for default or for convenience.

AUDIT AND ACCESS TO RECORDS. ‌ (aA) The ENGINEER shall Xxxxxxx agrees to maintain books, records, documents, any and other evidence directly pertinent all Project files for all activities associated with this Project Contract for a period of three (3) years after the final payment has been issued to performance on work under this Agreement the Grantee by the Commission and in accordance with generally accepted accounting principles principles. The files shall contain at a minimum: Project work plans, copies of all federal and practices consistently appliedstate permits/consultations associated with Project implementation, copies of all financial documents and supporting materials, including source documentation for all accounting records for all costs incurred under this grant. Such documentation includes, but is not limited to, canceled checks, paid bills, payroll records, and State regulations in effect on the date of execution of this Agreement. The ENGINEER shall also maintain the financial information and data used by the ENGINEER in the preparation of support of the cost submission required under state and federal regulations in effect on the date of execution for any negotiated subcontract agreement or amendment thereof and a copy of the cost summary submitted to the Owner. The OWNER, or any state or federal agency participating in, or contributing funding to this project, or any of their duly authorized representatives shall have access to such books, records, documents, and other evidence for inspection, audit, and copying during normal business hours. The ENGINEER will provide proper facilities for such access and inspection. (b) The ENGINEER agrees to make paragraphs (a) through (f) applicable to all agreements and subcontracts it awards and to make paragraphs (a) through (f) of this clause applicable to all amendments directly related to Project performance. (c) Audits conducted under this provision shall be in accordance with generally accepted auditing standards and established procedures and guidelines of the reviewing or audit agency(ies). (d) The ENGINEER agrees to disclose all information and reports resulting from access to records under paragraphs (a) and (b) of this clause to any of the agencies referred to in paragraph (a). (e) Records under paragraphs (a) and (b) above shall be maintained and made available by the ENGINEER during performance of services under this Agreement and for three (3) years from the date of project acceptance by OWNER. In addition, those Xxxxxxx agrees to maintain comparable records which relate of all maintenance and repair work performed pursuant to any controversy arising under Section V(B)13 of this Agreement, litigation, the settlement of claims arising out of such performance or to costs or items to which an audit exception has been taken shall be maintained and made available by the ENGINEER Contract until three (3) years after the date intended life of resolution of such appeal, litigation, claim or exceptionthe installed practices under the relevant USDA-NRCS practice standard. (fB) This The Commission reserves the right to conduct a programmatic and financial audit of access clause the Project, and the Commission may withhold payment until the audit is satisfactorily completed. (C) The Commission, USDA-NRCS, EPA and the Federal Office of the Inspector General, at all reasonable times during normal business hours, shall have the right to inspect, audit, and reproduce all records, books, documents, correspondence, instruction, drawings, receipts, vouchers, memoranda, similar data and other evidence, and accounting procedures in any manner relating to this Contract, and the work performed and services rendered hereunder. Furthermore, Xxxxxxx agrees to allow an appropriate representative of the Commission, USDA-NRCS, EPA or the Federal Office of the Inspector General to interview any officer or employee of the recipient, subcontractor, grantee, sub grantee, or agency regarding such transactions related to this Contract. The Commission may demand, and Grantee shall be required to deliver, forthwith, such additional records, accounts, summaries, and supporting documents as the Commission in its sole discretion may deem appropriate. (D) In accordance with Uniform Guidance 2 CFR 200 Subpart F, the Grantee hereby agrees to obtain a single audit from an independent auditor if it expends $750,000 or more in total Federal funds in any fiscal year. If this applies to financial records pertaining to all agreements the Grantee at any point during the Contract period, the Grantee shall submit the SF-SAC and a Single Audit Report Package using the Federal Audit Clearinghouse’s Internet Data Entry System (except formally advertised, competitively awarded, fixed price agreementssee xxxxx://xxxxxx.xxxxxx.xxx/uploadpdf.aspx) and all agreement amendments regardless within nine months after the end of the type of agreement related this Agreement for Engineering Services. In addition, this right of access applies to all records pertaining to all agreements Grantee’s fiscal year or 30 days after receiving the report from the auditor and agreement amendments: 1. provide an additional copy to the extent the records pertain directly to Agreement performance; or, 2. if there is any indication that fraud, gross abuse or corrupt practices may be involved; or, 3. if the Agreement is terminated for default or for convenienceCommission.