2000-014-RES ACCEPTING GRANT AWARD FOR FY 2000-2001

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Attachment D Standard Provisions and Assurances Agreement, including negotiated changes or amendments thereto, in accordance with accepted professional practice, appropriate accounting procedures and practices at the Contractor's Texas office. The Contractor shall also maintain and make available at its Texas office the financial information and data used by the Contractor or its designee (including independent financial auditors) in the preparation or support of any cost submission or cost (direct and indirect), price or profit analysis of this Agreement or any negotiated subagreement or change order and a copy of the cost summary submitted to ATCOG. ATCOG, TNRCC, and the Texas State Auditor's Office or any of ATCOG's duly authorized representatives, shall have access to such books, records, documents, and other evidence for the purpose of review, inspection, and/or audit. During the conduct of any such review, audit or inspection Contractor's books, records and other pertinent documents may, upon prior conference with the Contractor, be copied by ATCOG or any of its duly authorized representatives. All such information shall be handled by the parties in accordance with good business ethics. The Contractor shall provide proper facilities within the State of Texas for such access and inspection. Audits conducted pursuant to this provision shall be in accordance with State law, regulations and policy, and generally accepted auditing standards and established procedures and guidelines of the reviewing or audit agency (ies). The Contractor agrees to the disclosure of all information and reports resulting from access to records pursuant to Section (a) above to ATCOG. Where the audit concerns the Contractor, the auditing agency will afford the Contractor an opportunity for an audit exit conference and an opportunity to comment on the pertinent portions of the draft audit report. Records under Section (a) above shall be maintained and made available during the entire period of performance of this Agreement and until three (3) years from date of final A TCOG payment for the project. In addition, those records which relate to any dispute, litigation, or the settlement of claims arising out of such performance, or costs or items to which as audit exception has been taken shall be maintained and made available until completion of such action and resolution of all issues which arise from it, or until the end of the regular three-year period, whichever is later. Access to records is not limited to the required retention periods. The authorized representatives designated in Section (a) ofthis Article shall have access to records at any reasonable time for as long as the records are maintained. This audit/access to records Article applies to financial records pertaining to all subagreements and all subagreement change orders and subagreement amendments: to the extent the records reasonably pertain to subagreement performance; if any indication that fraud, gross abuse or corrupt practices may be involved; or if the subagreement is terminated for default or for convenience. A TCOG reserves the right to require the reimbursement of any over-payments determined as a result of any audit or inspection of records kept by the Contractor on work performed under this Agreement. ' The Contractor agrees to include Sections (a) through (g) of this Article in all subagreements and all change orders directly related to project performance. All Financial Status Reports (including required TNRCC Supplemental 269a forms) shall contain sufficient identification of, and information concerning, the costs incurred so as to enable ATCOG to ascertain the eligibility of a particular expenditure and to enable SUbsequent audit thereof. .\ 35