Common use of AUDITING AND ASSURANCE Clause in Contracts

AUDITING AND ASSURANCE. 8.1. Upon request from the Authority the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from the Authority the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional require information from the Grant Recipient as to whether the Grant has been used for the delivery of the Funded Activities, where the Authority considers it reasonable or necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.38.2. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five ten (510) Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.48.3. The Grant Recipient shall: 8.4.18.3.1. if applicable applicable, nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.28.3.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.3.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.58.4. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period the duration of seven (7) years from the date on which the Funding Period endsObligation Period. 8.68.5. The Grant Recipient shall take before and after photographs of each planting area, Actual Cost Items once installed and retain them for a period the duration of seven (7) years and the Obligation Period and, on request of the Authority, make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days Working Days of such request. 8.78.6. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period the duration of seven (7) years from the date on which the Funding Period endsObligation Period. 8.8. Upon request of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.7. Upon request of the Authority, the Grant Recipient shall will promptly provide revised forecasts of expenditure and any income in relation to the Authority with copies of their annual return, accounts and charity annual return (as applicable)Funded Activities. 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from the Authority DWP may request, and the Grant Recipient will provide the Authority with provide, independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement requirement, the Grant Recipient will provide a statement showing provide, if reasonably requested by DWP (including where DWP suspects that the Grant has been certified by misused), a report from an independent and appropriately qualified auditor. Accompanied by auditor certifying whether the Grant Recipient’s annual audited accountspaid to the Grant Recipient was applied in accordance with this Grant Agreement. 8.2. The Authority DWP may, at any time during and up to five (5) six years after the end of the this Grant Funding Agreement, conduct additional audits and reviews of the delivery and performance of the Funded Activities and / or ascertain request additional information related to the Funded Activities or the performance of this Grant Agreement where the Authority DWP considers it necessary. The Grant Recipient agrees to grant the Authority or DWP and its Representatives full access, as required, to all Funded Activities sites Activities’ sites, accounts and relevant records. The Grant Recipient will ensure that necessary information DWP may take copies of such accounts and access rights are explicitly included within all arrangements with sub-contractorsrecords. 8.3. If the Authority DWP reasonably requires further information, explanations and documents, documents in order for the Authority DWP to establish that the Grant has been used properly in accordance with the this Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the AuthorityDWP, provide the Authority, DWP free of charge, with the requested information, explanations and documents. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify shall keep accurate and up-to-date accounts and records of the final statement of receipt and expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5monies received by it. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities Expenditure during the Funding Period and for a period of seven (7) six years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.98.5. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their its annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from If the Authority Maximum Sum is £100,000 or more, at the Grant Recipient end of the Funding Period the Grantee will provide the Authority Department with independent assurance that the Grant has been used for delivery spent in accordance with the terms of the Funded ActivitiesGrant Funding Agreement. To satisfy this requirement the Grant Recipient will Grantee will, within 6 months of the end of the Funding Period, provide a statement Statement of Grant Usage in the form prescribed by Schedule 2 showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accountsauditor or independent examiner. 8.2. If the Maximum Sum is under £100,000 Condition 8.1 does not apply, however the Grantee must ensure the Grant is spent in accordance with the terms of the Grant Funding Agreement and that it is able to demonstrate compliance with this Grant Funding Agreement. 8.3. The Authority Department may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct audit spot checks, additional audits or ascertain request additional information where the Authority Department considers it necessary. The Grant Recipient Grantee agrees to grant the Authority Department or its Representatives access, as required, to all Funded Activities Project sites and relevant records. The Grant Recipient Grantee will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractorsits Project Partners. 8.38.4. If the Authority Department requires further information, explanations and documents, in order for the Authority Department to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient Grantee will, within five (5) 5 Working Days of a request by the AuthorityDepartment, provide the AuthorityDepartment, free of charge, with the requested information. 8.48.5. The Grant Recipient shallGrantee must: 8.4.18.5.1. if applicable Condition 8.1 applies, nominate an independent auditor or independent examiner to verify the final statement of expenditure and income submitted to the AuthorityDepartment; 8.4.28.5.2. if Condition 8.1 applies or if requested by the Department, identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.5.3. maintain a record of internal financial controls and procedures and provide the Authority Department with a copy if requested. 8.58.6. The Grant Recipient shall Grantee must retain all invoices, receipts, accounting records and any other documentation (including but not limited to, to correspondence) relating to the Eligible Expenditure; Expenditure and all income generated by the Funded Activities Project whether during or after the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall Grantee must ensure that all its sub-contractors Project Partners receiving any funding from the Grant retain each record, item of data and document relating to the Funded Activities Project for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the Grant Recipient The Grantee will promptly provide revised forecasts of income and expenditure.: 8.98.8.1. Where when these forecasts for any Financial Year increase or decrease by more than 10% of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.8.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable)Department. 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from ‌ 8.1 Within six (6) months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. 8.2 The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. 8.3 If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. 8.4 The Grant Recipient shall: 8.4.1. if applicable 8.4.1 nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. 8.4.2 identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. 8.4.3 maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. 8.5 The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. 8.6 The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the 8.7 The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1 Where there are material changes that impact the Grant Recipient as a going concern; and/or 8.7.2 at the request of the Authority. 8.9. 8.8 Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. 8.9 Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the 8.10 The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.8 or 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26.1 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) six years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities Activity sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with any sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.18.3.1. if applicable nominate ensure that an independent external auditor is nominated to verify the final statement of expenditure and income submitted to the Authority; 8.4.28.3.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.3.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.58.4. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, to correspondence) relating to the Eligible Expenditure; Expenditure and all income generated by the Funded Activities during the Funding Period Period, and retain all accounting records relating to that expenditure and income for a period of seven (7) six years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.78.5. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) six years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within 6 months of the Authority end of the Financial Year the Grant Recipient will provide (upon request) the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) [2 years] years after the end of the Grant Funding AgreementPeriod, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-sub- contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.4.2. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 2 years from the date on which end of the Funding Period endsPeriod. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 2 years from the date on which end of the Funding Period endsPeriod. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where when these forecasts increase or decrease by more than 20% of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.7.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 10 % of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through or [8.108.9] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26.1.1 of these Conditions. 8.11. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to correspondence) relating to the Eligible Expenditure and all income generated by the Funded Activity during the Funding Period, and retain all accounting records relating to that expenditure and income for a period of ten years from the date on which the Funding Period ends. 8.12. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activity for a period of ten years from the date on which the Grant Term ends. 8.13. The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.13.1. when these forecasts increase or decrease by more than 15 % of the original expenditure forecasts; and/or 8.13.2. at the request of the Authority. 8.14. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. Where there are material changes that impact the Grant Recipient as a going concern; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.8 or 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within 6 months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 7 years after the end of the Grant Funding AgreementPeriod, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.4.2. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where when these forecasts increase or decrease by more than 10 % of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.7.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from 8.1 Within two months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. 8.2 The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. 8.3 If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. 8.4 The Grant Recipient shall: 8.4.1. if applicable 8.4.1 nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. 8.4.2 identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. 8.4.3 maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. 8.5 The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. 8.6 The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the 8.7 The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1 Where there are material changes that impact the Grant Recipient as a going concern; and/or 8.7.2 at the request of the Authority. 8.9. 8.8 Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. 8.9 Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the 8.10 The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.8 or 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from the Authority the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional require information from the Grant Recipient as to whether the Grant has been used for the delivery of the Funded Activities, where the Authority considers it reasonable or necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.38.2. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five ten (510) Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.48.3. The Grant Recipient shall: 8.4.18.3.1. if applicable applicable, nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.28.3.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.3.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.58.4. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period the duration of seven (7) years from the date on which the Funding Period endsObligation Period. 8.68.5. The Grant Recipient shall take before and after photographs of each planting area, Actual Cost Items once installed and retain them for a period the duration of seven (7) years and the Obligation Period and, on request of the Authority, make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days Working Days of such request. 8.78.6. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period the duration of seven (7) years from the date on which the Funding Period endsObligation Period. 8.8. Upon request of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.7. Upon request of the Authority, the Grant Recipient shall will promptly provide revised forecasts of expenditure and any income in relation to the Authority with copies of their annual return, accounts and charity annual return (as applicable)Funded Activities. 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.118.1 At any time up to 6 years after the end of the Funding Period, the Recipient shall allow the Authority, external auditing bodies (for example National Audit Office) or their nominees to: 18.1.1 visit the Recipient’s premises; 18.1.2 inspect any of the Recipient’s or staff members’ activities; 18.1.3 examine and take copies of the Recipient’s books of account and such other documents or records which they consider relate to the use of the Grant; and 18.1.4 examine the economy, efficiency and effectiveness with which the Grant has been used. 18.2 The Recipient must ensure that the Grant falls within the scope of the Recipient’s annual internal and external audit programme. Upon request from The external auditor will be expected to sign off an independent assurance statement as part of the scope. 18.3 The value and the purpose of the Grant must be identified separately in the Recipient’s audited accounts (or the notes thereto). 18.4 If required to do so by the Authority, the Recipient shall provide the Authority with a copy of its audited accounts within 14 Working Days. 18.5 The Recipient must take all reasonable steps to ensure that all contractors and grant recipients involved in the use of the Grant give the Authority the Grant same access rights as required by paragraph 18.1, including by incorporating like terms in all of the grant agreements and contracts that it enters into in relation to the Grant. 18.6 Within 6 months of the end of each Financial Year of the Funding Period the Recipient will provide the Authority with independent written assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been Activities certified by an independent and appropriately qualified auditor. Accompanied auditor accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. 18.7 If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authorityit, free of charge, with the requested information. 8.4. 18.8 The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall 18.8.1 retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; Expenditure and income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which end of the Funding Period ends.Period; 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall 18.8.2 ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 7 years from the date on which end of the Funding Period ends.Period; and 8.8. Upon request of the Authority the Grant Recipient will 18.8.3 promptly provide revised forecasts of income and expenditure. 8.9. Where expenditure at the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from the Authority the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority Authority, or its Authorised Representative, may, at any time during and up to five (5) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority Authority, or its Authorised Representative requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five ten (510) Working Days of a request by the Authority, provide the Authority, or its Authorised Representative, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable applicable, nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period the duration of seven (7) years from the date on which the Funding Period endsMaintenance Period. 8.6. The Grant Recipient shall take before and after photographs of each planting area, Actual Cost Items once installed and retain them for a period the duration of seven (7) years and the Maintenance Period and, on request of the Authority, or its Authorised Representative, make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days Working Days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period the duration of seven (7) years from the date on which the Funding Period endsMaintenance Period. 8.8. Upon request of the Authority Authority, or its Authorised Representative, the Grant Recipient will promptly provide revised forecasts of expenditure and any income and expenditurein relation to the Funded Activities. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied , accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) two years after the end of the Grant Funding AgreementPeriod, conduct additional audits and reviews of the delivery and performance of the Funded Activities and/or request or ascertain additional information related to the Funded Activities or the performance of this Grant Funding Agreement where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or and/or its Representatives full access, as required, to all Funded Activities sites sites, accounts and relevant records. The Authority may take copies of such accounts and records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractorsThird Parties used to perform Funded Activities. 8.3. If the Authority reasonably requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall keep separate, accurate and up-to-date accounts and records of the receipt expenditure of the Grant monies received by it. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; Expenditure or income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors Third Parties used to perform Funded Activities retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where in the Grant Recipient is a company registered Finance Reports; 8.7.2. when these forecasts increase or decrease by more than 15% of the original expenditure forecasts; and/or 8.7.3. promptly at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide provide, at the Authority’s discretion: 8.1.1. a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied , accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 7 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.4.2. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 10% of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.19.1. Upon request from Within 6 months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded ActivitiesActivities approved through the Phase Request process or in accordance with paragraph 4.8. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied auditor accompanied by the Grant Recipient’s annual audited accounts. 8.29.2. The Authority may, at any time during and up to five (5) 3 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. The Grant recipient is expected to comply with Assurance audits commissioned by the Authority to understand the exposure and causes of fraud and error risks, providing access to sites, data, personnel and documents as requested. 8.39.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.49.4. The Grant Recipient shall: 8.4.19.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.29.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.39.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.59.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.79.6. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 2 years from the date on which the Funding Period ends. 8.89.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 9.7.1. when these forecasts increase or decrease by more than 10% of the original expenditure forecasts; and/or 9.7.2. at the request of the Authority. 8.99.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.109.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.119.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 9.8 or 9.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 27 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. Where there are material changes that impact the Grant Recipient as a going concern; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.8 or 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within 6 months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied auditor accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 2 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.4.2. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; Expenditure and income generated by the Funded Activities during the Funding Period for a period of seven (7) up to 2 years from the date on which after the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) up to 2 years from the date on which after the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where when these forecasts increase or decrease by more than 20% of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.7.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from 8.1 Within two months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. 8.2 The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. 8.3 If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. 8.4 The Grant Recipient shall: 8.4.1. if applicable 8.4.1 nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. 8.4.2 identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. 8.4.3 maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. 8.5 The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. 8.6 The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the 8.7 The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1 Where there are material changes that impact the Grant Recipient as a going concern; and/or 8.7.2 at the request of the Authority. 8.9. 8.8 Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. 8.9 Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the 8.10 The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.8 or 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26 of these Conditions. 9.1 The Grant Recipient will at all times comply with all applicable laws, statutes and regulations relating to anti-bribery and anti- corruption, including but not limited to the Bribery Act. 9.2 The Grant Recipient must have a sound administration and audit process, including internal financial controls to safeguard against fraud, theft, money laundering, counter terrorist financing or any other impropriety, or mismanagement in connection with the administration of the Grant. The Grant Recipient shall require that the internal/external auditors report on the adequacy or otherwise of that system. 9.3 All cases of fraud or theft (whether proven or suspected) relating to the Funded Activities must be notified to the Authority as soon as they are identified and explain to the Authority what steps are being taken to investigate the irregularity and keep the Authority informed about the progress of such investigation. The Authority may then request their referral (which the Grant Recipient is obliged to carry out) to external auditors or other third parties as required. The Authority will have the right, at its absolute discretion, to insist that Grant Recipient take additional measures to address any actual or suspected fraud, theft or other financial irregularity and/or to suspend future payment of the Grant to the Grant Recipient. Any grounds for suspecting financial irregularity includes what the Grant Recipient, acting with due care, should have suspected as well as what it actually proven. 9.4 The Grant Recipient agrees and accepts that it may become ineligible for grant support and be required to repay all or part of the Grant if it engages in tax evasion or aggressive tax avoidance in the opinion of HMRC. 9.5 For the purposes of paragraph 0 “financial irregularity” includes (but is not limited to) potential fraud or other impropriety, mismanagement, and the use of the Grant for any purpose other than those stipulated in the Grant Funding Agreement. The Grant Recipient may be required to provide statements and evidence to the Authority or the appropriate organisation as part of pursuing sanctions, criminal or civil proceedings.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) 3 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 2 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 10 % of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.28.1. The Authority may, at any time during and up to five (5) six years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities Activity sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with and sub-contractors. 8.38.2. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.48.3. The Grant Recipient shall: 8.4.18.3.1. [if applicable applicable] nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.28.3.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.3.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.58.4. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, to correspondence) relating to the Eligible Expenditure; Expenditure and all income generated by the Funded Activities Activity during the Funding Period Period, and retain all accounting records relating to that expenditure and income for a period of seven (7) [6 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.78.5. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities Activity for a period of seven (7) 6 years from the date on which the Funding Period ends. 8.88.6. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.6.1. Where when these forecasts increase or decrease of the original expenditure forecasts. Overspends will be met by the Grant Recipient is a company registered Recipient; and/or 8.6.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds,. 8.2. The Authority may, at any time during and up to five (5) 3 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 2 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 10 % of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from the Authority the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.27.1. The Authority may, at any time during and up to five (5) 1 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.37.2. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.47.3. The Grant Recipient shall: 8.4.17.3.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.27.3.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.37.3.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.57.4. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years 1 year from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.77.5. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years 1 year from the date on which the Funding Period ends. 8.87.6. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 7.6.1. when these forecasts increase or decrease by more than 5 % of the original expenditure forecasts; and/or 7.6.2. at the request of the Authority. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.107.7. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.117.8. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions this paragraph the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 23.1.1 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) 10 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities Activity sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Subject to the provisions of Annex 8 which require a long retention period, the Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, to correspondence) relating to the Eligible Expenditure; Expenditure and all income generated by the Funded Activities Activity during the Funding Period Period, and retain all accounting records relating to that expenditure and income for a period of seven (7) 10 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities Activity for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 5 % of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions clause 8.8 or 8.9 the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditionsclause 25.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied , accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 3 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. The Grant Recipient will ensure they keep a complete audit trail which they may be asked to provide at any stage. If the Authority requires further information, explanations explanations, and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 2 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 10% of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority e.g., via monthly reporting. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts accounts, and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.8 or 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 24 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from the Authority the The Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded ActivitiesActivities along with the submission of the Annual Report before the end of each Financial Year. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) six years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.4.2. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) six years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) six years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where when these forecasts increase or decrease by more than 5% of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.7.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from the Authority the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. : if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. ; identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. and maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) [insert] years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) [x] years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) [x] years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than [x] % of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through or [8.108.9] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 25.1.1 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within 6 months of the Authority end of the Financial Year the Grant Recipient will provide (upon request) the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 2 years after the end of the Grant Funding AgreementPeriod, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-sub- contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.4.2. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited toincluding, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 2 years from the date on which end of the Funding Period endsPeriod. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 2 years from the date on which end of the Funding Period endsPeriod. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where when these forecasts increase or decrease by more than 20% of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.7.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five seven (57) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities Activity sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with and sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, to correspondence) relating to the Eligible Expenditure; Expenditure and all income generated by the Funded Activities Activity during the Funding Period Period, and retain all accounting records relating to that expenditure and income for a period of at least seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities Activity for a period of at least seven (7) years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 15% of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.5, 8.6, 8.7, 8.8 and (if relevant) 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 25 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) six years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities Activity sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with any sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.18.3.1. if applicable nominate ensure that an independent external auditor is nominated to verify the final statement of expenditure and income submitted to the Authority; 8.4.28.3.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.3.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.58.4. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, to correspondence) relating to the Eligible Expenditure; Expenditure and all income generated by the Funded Activities during the Funding Period and retain all accounting records relating to that expenditure and income for a period of seven (7) six years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.78.5. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) six years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will must provide the Authority Authority’s Grant Manager with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) 7 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. .The Grant Recipient will must ensure that necessary information and access rights are explicitly included within all arrangements with sub-sub- contractors. 8.3. If the Authority or its Grant Manager requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient willmust, within five (5) 5 Working Days of a request by the AuthorityAuthority or its Grant Manager, provide the AuthorityAuthority or its Grant Manager, free of charge, with the requested information. 8.4. The Grant Recipient shallmust: 8.4.1. if applicable nominate Nominate an independent auditor to verify the final statement of expenditure and income submitted to the AuthorityAuthority or its Grant Manager; 8.4.2. identify Identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain Maintain a record of internal financial controls and procedures and provide the Authority theAuthority or its Grant Manager with a copy if requested. 8.5. The Grant Recipient shall must retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall must ensure that all its sub-contractors retain each record, item of data ofdata and document relating to the Funded Activities for a period of seven (7) 7 years from the date on dateon which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will must promptly provide revised forecasts of income and expenditure: 8.7.1 When these forecasts increase or decrease by more than 10% of the originalexpenditure forecasts; and/or 8.7.2 At the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall must provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] conditions 8.8 or 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 condition 27.1 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 10 % of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through or [8.108.9] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26.1.1 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within two months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; Expenditure and all income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these are material changes that impact the Grant Recipient as a going concern; and/or 8.7.2. at the reasonable request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.8 or 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Funded Period, the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accounts. 8.2is clearly segregated from other funds. The Authority may, at any time during and up to five (5) [insert] years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. : [if applicable applicable] nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. ; identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. and maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoicesFor grant awards of over £250,000, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written requestshall commission their own independent assurance audit annually, in addition to be provided by deep dive audits of prime and partner costs periodically throughout the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request duration of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditureAgreement. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide provide, at the Authority’s discretion: a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied , accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 7 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. : identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. and maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.9: when these forecasts increase or decrease by more than 10% of the original expenditure forecasts; and/or at the request of the Authority. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied , accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 7 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable If requested by the Authority nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where when these forecasts increase or decrease by more than 10% of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.7.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five (5) seven years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) [x] years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) [x] years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where when these forecasts increase or decrease by more than [x] % of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.7.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement of income and expenditure showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied This should be accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 7 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 10% of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.8. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.9. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through or [8.108.9] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 26.1.1 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from 10.1 Within six months of the Authority end of each Financial Year the Grant Recipient will must provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide must provide, at the Authority's discretion: 10.1.1 annual accounts audited by an independent and appropriately qualified auditor where the Grant is clearly segregated from other funds; or 10.1.2 a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied , accompanied by the Grant Recipient’s annual audited accounts. 8.2. 10.2 The Grant Recipient must: 10.2.1 maintain to the Authority's satisfaction an appropriate system of financial management and controls, maintain detailed records in relation to such controls, and provide copies of such records to the Authority on request; and 10.2.2 retain, and procure that its sub-contractors retain, all relevant documentation relating to the Eligible Expenditure and any income generated by the Funded Activities (including invoices, receipts and accounting records) during the Funding Period and for a period of 7 years. 10.3 The Authority may, at any time during and up to five seven (57) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities Project sites and relevant records. The Grant Recipient will must ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. 10.4 If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient willmust, within five (5) Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. 10.5 The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify must co-operate with any examination conducted by the final statement of expenditure UK’s National Audit Office into the economy, efficiency and income submitted effectiveness with which the Authority’s funds have been used in relation to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requestedFunded Activities. 8.5. 10.6 The Grant Recipient shall must retain adequate records to demonstrate that it has complied the Conditions and all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; Expenditure and any income generated by the Funded Activities during the Funding Period for a period of seven (7) years from the date on which the Funding Period ends. 8.6. 10.7 The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall must ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) years from the date on which the Funding Period ends. 8.8. Upon request of the Authority the Grant Recipient will promptly provide revised forecasts of income and expenditure. 8.9. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. ‌ 8.1. Upon request from Within 6 months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 7 years after the end of the Grant Funding AgreementPeriod, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.38.4.2. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure.: 8.98.7.1. Where when these forecasts increase or decrease by more than 10 % of the Grant Recipient is a company registered original expenditure forecasts; and/or 8.7.2. at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified annual accounts audited by an independent and appropriately qualified auditor. Accompanied by auditor where the Grant Recipient’s annual audited accountsis clearly segregated from other funds. 8.2. The Authority may, at any time during and up to five seven (57) years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities Activity sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with and sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, to correspondence) relating to the Eligible Expenditure; Expenditure and all income generated by the Funded Activities Activity during the Funding Period Period, and retain all accounting records relating to that expenditure and income for a period of at least seven (7) years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities Activity for a period of at least seven (7) years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 15% of the original expenditure forecasts; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.108.9. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.118.10. Upon request of the Authority, the The Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12) within five days of filing them at Companies House and/or the Charity Commissioner. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] 8.5, 8.6, 8.7, 8.8 and (if relevant) 8.9 of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 25 of these Conditions.

AUDITING AND ASSURANCE. 8.1. Upon request from Within six months of the Authority end of each Financial Year the Grant Recipient will provide the Authority with independent assurance that the Grant has been used for delivery of the Funded Activities. To satisfy this requirement the Grant Recipient will provide a statement showing that the Grant has been certified by an independent and appropriately qualified auditor. Accompanied by the Grant Recipient’s annual audited accounts. 8.2. The Authority may, at any time during and up to five (5) 7 years after the end of the Grant Funding Agreement, conduct additional audits or ascertain additional information where the Authority considers it necessary. The Grant Recipient agrees to grant the Authority or its Representatives access, as required, to all Funded Activities sites and relevant records. The Grant Recipient will ensure that necessary information and access rights are explicitly included within all arrangements with sub-contractors. 8.3. If the Authority requires further information, explanations and documents, in order for the Authority to establish that the Grant has been used properly in accordance with the Grant Funding Agreement, the Grant Recipient will, within five (5) 5 Working Days of a request by the Authority, provide the Authority, free of charge, with the requested information. 8.4. The Grant Recipient shall: 8.4.1. if applicable nominate Nominate an independent auditor to verify the final statement of expenditure and income submitted to the Authority; 8.4.2. identify separately the value and purpose of the Grant Funding in its audited accounts and its annual report; and 8.4.3. maintain a record of internal financial controls and procedures and provide the Authority with a copy if requested. 8.5. The Grant Recipient shall retain all invoices, receipts, accounting records and any other documentation (including but not limited to, correspondence) relating to the Eligible Expenditure; income generated by the Funded Activities during the Funding Period for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.6. The Grant Recipient shall take before and after photographs of each planting area, retain them for a period of seven (7) years and make them available to the Authority upon written request, to be provided by the Grant Recipient within five (5) working days of such request. 8.7. The Grant Recipient shall ensure that all its sub-contractors retain each record, item of data and document relating to the Funded Activities for a period of seven (7) 7 years from the date on which the Funding Period ends. 8.88.7. Upon request of the Authority the The Grant Recipient will promptly provide revised forecasts of income and expenditure: 8.7.1. when these forecasts increase or decrease by more than 10% of the original expenditure forecasts for any quarter; and/or 8.7.2. at the request of the Authority. 8.98.8. Where the Grant Recipient is a company registered at Companies House, the Grant Recipient must file their annual return and accounts by the dates specified by Companies House. 8.10. Where the Grant Recipient is a registered charity, the Grant Recipient must file their charity annual return by the date specified by the Charity Commissioner. 8.11. Upon request of the Authority, the Grant Recipient shall provide the Authority with copies of their annual return, accounts and charity annual return (as applicable). 8.12. If a Grant Recipient fails to comply with paragraphs [8.8] through [8.10] of these Conditions the Authority may suspend funding or terminate the Grant Funding Agreement in accordance with paragraph 26.1.2 of these Conditions.