Common use of RECORD RETENTION, ACCESS, AND AUDIT Clause in Contracts

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five (5) years from the date of submission of the final expenditure report or five 5) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333200.334, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five (5) years from the date of submission of the final expenditure report or five (5) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or and state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5200.332(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA assistance listing number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333200.334, the Subrecipient will adhere to the following retention requirements for records:: DocuSign Envelope ID: 018C4AAE-DAA3-4C43-8556-B21FA9BAC045 A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above.. DocuSign Envelope ID: 018C4AAE-DAA3-4C43-8556-B21FA9BAC045 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 The Subrecipient to shall submit a schedule of federal expenditures including grant Grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 45 CFR § 200.33375.361, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 45 CFR § 200.331(a)(575.352(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward;; DocuSign Envelope ID: 55C31990-949D-4026-A1E6-376D1CFD0B1B D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal HHS Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 45 CFR § 200.42575.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine six months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 45 CFR § 200.52175.521(c), the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, DocuSign Envelope ID: ACD17E9A-EF00-42B3-8DD4-F341DE7CC397 oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the DocuSign Envelope ID: ACD17E9A-EF00-42B3-8DD4-F341DE7CC397 Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 The Subrecipient to shall submit a schedule of federal expenditures including grant Grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period;; DocuSign Envelope ID: D37A4E22-E95D-4141-92BE-00868AC61A4E 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit DocuSign Envelope ID: D37A4E22-E95D-4141-92BE-00868AC61A4E Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 The Subrecipient to shall submit a schedule of federal expenditures including grant Grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333200.334, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreement;agreement; DocuSign Envelope ID: BE7EB9F0-0C87-483F-A882-944097351A88 DocuSign Envelope ID: DE74A408-C2B5-472E-8115-950ADB23E655 DocuSign Envelope ID: 622FF119-B1C4-4F94-AB67-5844943349BA C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 The Subrecipient to shall submit a schedule of federal expenditures including grant Grant name, CFDA numberAssistance Listing Number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 45 CFR § 200.33375.361, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the DocuSign Envelope ID: 46B600AE-7A46-4F6E-A2DB-58DA42098A9C program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 45 CFR § 200.331(a)(575.352(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal HHS Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 45 CFR § 200.42575.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine six months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 45 CFR § 200.52175.521(c), the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit DocuSign Envelope ID: 46B600AE-7A46-4F6E-A2DB-58DA42098A9C report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333200.334, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5) years from the date of the annual financial report for federal awards renewed quarterly/annuallyreport. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients DocuSign Envelope ID: 909D18DE-3EE4-4884-AB5B-C495E3C3ED92 must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s work and training sites, books, documents, papers, records (including computer records) and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) 200.332(a)(5), which includes the right to timely and reasonable access for County personnel for the purpose of interviews and discussions related to such documents,or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 The Subrecipient to shall submit a schedule of federal expenditures including grant name, CFDA assistance listing number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit DocuSign Envelope ID: 909D18DE-3EE4-4884-AB5B-C495E3C3ED92 Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for DocuSign Envelope ID: 575DBB09-B6CD-4CC7-BCAB-F433A3DBD5A2 three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.DocuSign Envelope ID: 575DBB09-B6CD-4CC7-BCAB-F433A3DBD5A2

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions:: DocuSign Envelope ID: 64D3B79A-8363-4531-AABD-9920CFAAE978 A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to should submit a schedule of federal expenditures including grant name, CFDA number, CFDA# and total yearly expenditures in accordance with 2 CFR 2CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report. DocuSign Envelope ID: 64D3B79A-8363-4531-AABD-9920CFAAE978 17.1 Required Certifications include: A. Certification of cost allocation plan or indirect (F&A) cost rate proposal. Each cost allocation plan or indirect (F&A) cost rate proposal must comply with 2 CFR § 200.415 (b)(1)-(b)(2).

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five (5) years from the date of submission of the final expenditure report or five (5) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333200.334, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreement;agreement; DocuSign Envelope ID: 9621D627-F34F-48C9-B3EB-75AEB7DB5A00 C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 The Subrecipient to shall submit a schedule of federal expenditures including grant Grant name, CFDA numberAssistance Listing Number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward;; DocuSign Envelope ID: 8C2C2C43-ED76-424D-AF2A-4C30F0D4A437 D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken;. 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period;. 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition;. 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient;. 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs;. B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreement;agreement. C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward;. D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County;. E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333200.334, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five three (53) years from the date of submission of the final expenditure report or five 5three (3) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-pass- through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5200.332(a)(5) or under the following DocuSign Envelope ID: 61E8ED7B-788D-4CA1-AEC8-2D5DEEDFEF89 DocuSign Envelope ID: 8306BA73-CBBB-44EF-A789-54E8C8A33D1A conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA assistance listing number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2). 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management DocuSign Envelope ID: 61E8ED7B-788D-4CA1-AEC8-2D5DEEDFEF89 DocuSign Envelope ID: 8306BA73-CBBB-44EF-A789-54E8C8A33D1A decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.

RECORD RETENTION, ACCESS, AND AUDIT. 16.1 In accordance with 2 CFR § 200.333200.334, the Subrecipient will adhere to the following retention requirements for records: A. Financial records, supporting documents, statistical records, and all other Subrecipient entity records pertinent to the Subaward must be retained for a period of five (5) years from the date of submission of the final expenditure report or five (5) years from the date of the annual financial report for federal awards renewed quarterly/annually. The only exceptions are the following: 1. If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken; 2. When the Subrecipient is notified in writing by the County, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period; 3. Records for real property and equipment acquired with Federal funds must be retained for three (3) years after final disposition; 4. If records are transferred to or maintained by the County, the three (3) years retention requirement is not applicable to the Subrecipient; 5. Records for program income transactions after the period of performance. In some cases, recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the Subaward Number: Assistance Listing Number: 14.239 program income starts from the Subrecipient fiscal year in which the program income is earned. 16.2 The Subrecipient will provide the County, its authorized agents, and/or and state or federal personnel access to the Subrecipient’s records and financial statements as necessary for the County to meet the requirements of 2 CFR § 200.331(a)(5200.332(a)(5) or under the following conditions: A. If the Subaward is terminated for any reason in accordance with the provisions of these Subaward documents in order to arrive at equitable termination costs; B. In the event of a disagreement between the Subrecipient and the County on the amount due the Subrecipient under the terms of this Agreementagreement; C. To check or substantiate any amounts invoiced or paid which are required to reflect the costs of services, or the Subrecipient's efficiency or effectiveness under this Subaward; D. If it becomes necessary to determine the County's rights and the Subrecipient's obligations under the Subaward or to ascertain facts relative to any claim against the Subrecipient that may result in a charge against the County; E. If at any time during the course of the Subaward there are indications that the financial solvency of the Subrecipient may affect its ability to complete the terms of this Agreementagreement. These provisions for an audit shall give the County access during normal working hours to the Subrecipient's books and records under the conditions stated above. 16.3 The Subrecipient further agrees to comply with the audit and reporting requirements defined by Subpart F of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, as applicable. A Subrecipient who expends $750,000 or more in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit performed annually in accordance with the provisions of these parts. The single audit report(s) package must be submitted on-line to the Federal Audit Clearinghouse within the earliest of 30 calendar days after receipt of the auditor’s report(s) by the Subrecipient, or nine months after the end of the audit period (xxxxx://xxxxxxxxx.xxxxxx.xxx/facweb/ ). 16.4 The Subrecipient who expends less than $750,000 in combined federal funding during the Subrecipient’s fiscal year is required at its expense to have an independent audit of its financial statements performed annually in accordance with the provision of these parts. In accordance with 2 CFR § 200.425, federal funds are not to be used for Subrecipients exempt from the Single Audit Act or Subpart F unless included in the indirect cost pool for a cost allocation plan or indirect cost proposal. The Subrecipient will provide the annual audit report including the opinion letter, management letter, income statement, balance sheet, and notes to the financial statements, within nine months after the end of the Subrecipient’s fiscal year. 16.5 Subrecipient to submit a schedule of federal expenditures including grant name, CFDA assistance listing number, and total yearly expenditures in accordance with 2 CFR 200.507 (b)(2).. Subaward Number: Assistance Listing Number: 14.239 16.6 In accordance with 2 CFR § 200.521, the County is responsible for issuing a management decision for audit findings that relate to the Subaward within six months of acceptance of the audit report by the Federal Audit Clearinghouse. The Subrecipient must initiate and proceed with corrective action as rapidly as possible and corrective action should begin no later than upon receipt of the Subrecipient’s audit report.