Agmt21 San Mateo County Superintendent Schools

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ATTACHMENT A ARTICLE VIII RETENTION OF RECORDS/AUDIT For the nurnose of determining compliance with Public Contract Code 10! 15, et sea. and. Title 21, California Code of Regulations, Chapter 21, Section 2500 et sea., when anDl.i.cable and, other matters connected with the performance of the contract pursuant to Government Code 8546.7; CONSULTANT, subconsultants, and LOCAL AGENCY shall maintain and snake available for inspection all books, documents, papers, accounting records, and other evidence pertaining to the performance of the contract, inciuding but not limited to, the costs of administering the contract. All parties shall make such materials available at their respective offices at all reasonable times during the contract period and for three years from the date of final payment under the contract. The state, State Auditor, LOCAL AGENCY, FHWA, or any duly authorized representative of the Federal. Government shallhave access to any books, records, and documents of CONSULTANT and its certified public accountants (CPA) work papers that are pertinent to the contract and indirect cost rates (ICR) for audit, examinations, excerpts, and transactions, and conies thereof shall_ be furnished if reouested. ARTICLE IX AUDIT REVIEW PROCEDURES A. Any dispute concerning a question of fact arising under an interim or post audit of th:s contract that is not d'sposed of by agreement, sha'.'. be rev;ewed by LOCAL AGENCY'S Chief Financial Officer. B. Not later than 30 days after issuance of the final audit report, CONSULTANT may request a review by LOCAL AGENCY'S Chief Financial Officer of unresolved audit issues. The reauest for review will be submitted in writing. C. Neither the pendency of a dispute nor its consideration by LOCAL AGENCY will excuse CONSTJLTANTT from fu1'. and timely nerfortnan-ce, in accordance with the terms of this contract. D. CONSULTANT and subconsultant contracts, including cost proposals and ICR, are subject to audits or reviews such as, but not limited to, a contract audit, an incurred cost audit, an ICR Audit, or a CPA ICR audit work nailer review. If selected for audit or review, the contract, cost proposal and ICR and related work papers, if applicable, wi". be reviewed. to verifv conln'_iance with. a-8 CFR, "art 31 and other related Laws and regulations. In the instances of a CPA ICR audit work paper review it is CONSULTANT's responsibility to ensure federal, state, or local government officials are allowed full access to the CPA's work papers including making copies as necessary. The contract, cost proposal, and ICR shall be adjusted by CONSULTANT and approved by LOCAL AGENCY contract manager to conform to the audit or review recommendations. CONSULTANT agrees that individual terms of costs i.d.en*.iced in the audit retiort shall be incornorated into the contract by this reference if directed by LOCAL AGENCY at its sole discretion. Refusal by CONSULTANT to incorporate audit or review recommendations, or to ensure that the federal, state or local governments have access to CPA work papers, will be considered a breach of ATTY/AGR.2021.261/San Mateo County Office of Education (Page 26 of 30)