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City of Santa Ana
<br />Agreement Number CCL-5063-206
<br />AMS ADV ID: 1222000096
<br />Page 10 of 19
<br />b. AGENCY, its contractors, subcontractors, and sub -recipients shall establish and maintain an
<br />accounting system and records that properly accumulate and segregate incurred Project costs
<br />and matching funds by line. The accounting system of AGENCY, its contractors, all
<br />subcontractors, and sub -recipients shall conform to Generally Accepted Accounting Principles
<br />(GAAP), enable the determination of incurred costs at interim points of completion, and provide
<br />support for reimbursement payment vouchers or invoices. All accounting records and other
<br />supporting papers of AGENCY, its contractors, subcontractors and sub -recipients connected with
<br />Project performance under this RGA shall be maintained for a minimum of three (3) years from
<br />the date of final payment to AGENCY and shall be held open to inspection, copying, and audit by
<br />representatives of CALTRANS, the California State Auditor, and auditors representing the
<br />federal government. Copies thereof will be furnished by AGENCY, its contractors, its
<br />subcontractors, and sub -recipients upon receipt of any request made by CALTRANS or its
<br />agents. In conducting an audit of the costs and match credits claimed under this RGA,
<br />CALTRANS will rely to the maximum extent possible on any prior audit of AGENCY pursuant to
<br />the provisions of State and AGENCY law. In the absence of such an audit, any acceptable audit
<br />work performed by AGENCY's external and internal auditors may be relied upon and used by
<br />CALTRANS when planning and conducting additional audits.
<br />c. For the purpose of determining compliance with applicable State and AGENCY law in
<br />connection with the performance of AGENCY's contracts with third parties pursuant to
<br />Government Code Section 8546.7, AGENCY, AGENCY's sub -recipients, contractors,
<br />subcontractors, and CALTRANS, shall each maintain and make available for inspection all
<br />books, documents, papers, accounting records, and other evidence pertaining to the
<br />performance of such contracts, including, but not limited to, the costs of administering those
<br />various contracts. All of the above referenced parties shall make such materials available at
<br />their respective offices at all reasonable times during the entire Project period and for three
<br />(3) years from the date of final payment to AGENCY under this RGA. CALTRANS, the
<br />California State Auditor, or any duly authorized representative of CALTRANS or the United
<br />States Department of Transportation, shall each have access to any books, records, and
<br />documents that are pertinent to a Project for audits, examinations, excerpts, and
<br />transactions, and AGENCY shall furnish copies thereof if requested.
<br />d. AGENCY, its subrecipients, contractors, and subcontractors will permit access to all records of
<br />employment, employment advertisements, employment application forms, and other pertinent
<br />data and records by the State Fair Employment Practices and Housing Commission, or any
<br />other agency of the State of California designated by CALTRANS, for the purpose of any
<br />investigation to ascertain compliance with this RGA.
<br />e. Additionally, all grants may be subject to a pre -award audit prior to execution of this RGA to
<br />ensure AGENCY has an adequate financial management system in place to accumulate and
<br />segregate reasonable, allowable and allocable costs.
<br />f. Any contract with a contractor, subcontractor, or sub -recipient entered into as a result of this
<br />RGA shall contain all the provisions of this article.
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