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Exhibit B — Flow -Down Provisions <br />Cooperative Agreement No. C-3-3087 <br />of entity -wide salaries and wages of the employees receiving the benefits, they must <br />annually prepare the fringe benefits cost allocation plan in accordance with Title 2 Code of <br />Federal Regulations Part 200 (2 CFR 200) Uniform Administrative Requirements, Cost <br />Principles, And Audit Requirements For Federal Awards and provide a letter from the Sub - <br />Recipient's independent auditor confirming the compliance for the current fiscal year and <br />subsequent years throughout the performance period. <br />iv. If Sub -Recipient elects a de minimis indirect cost rate of 10%, they must annually complete <br />a certification form provided by SCAG Project Manager to confirm the eligibility and <br />compliance with Title 2 Code of Federal Regulations Part 200 (2 CFR 200) Uniform <br />Administrative Requirements, Cost Principles, And Audit Requirements For Federal <br />Awards and submit the signed form to SCAG Project Manager for the current fiscal year <br />and subsequent years throughout the performance period. The de minimis rate of 10% is to <br />be applied to modified total direct costs (MTDC) as defined by 2 CFR Part 200.1. <br />e. There must be a strong implementation component for the funded activity through REAP 2.0, <br />including, where appropriate, agreement by Sub -Recipient to submit the completed planning <br />document to the applicable board, council, or other entity for adoption. If Sub -Recipient does <br />not formally request adoption of the funded activity, it may be subject to repayment of the <br />Grant Funds. <br />10. Work Products <br />a. For purposes of this MOU, "Work Products" shall mean all deliverables created or produced <br />under this MOU including, but not limited to, all deliverables conceived or made either solely <br />or jointly with others during the term of this MOU and during a period of six months after the <br />termination thereof, which relates to the Projects. Work Products shall not include real property <br />or capital improvements. Work Products includes all deliverables, inventions, innovations, <br />improvements, or other works of authorship Sub -Recipient or Consultant(s) may conceive of <br />or develop in the course of this MOU, whether or not they are eligible for patent, copyright, <br />trademark, trade secret or other legal protection. <br />b. Sub -Recipient shall submit one (1) electronic copy of all Work Products associated with the <br />Projects to the assigned SCAG Project Manager. <br />c. SCAG shall own all Work Products. SCAG grants to Sub -Recipient a perpetual royalty -free, <br />non -assignable, non-exclusive and irrevocable license to reproduce, publish or otherwise use <br />Work Products related to the Projects and developed as part of this MOU; provided, however, <br />that any reproduction, publishing, or reuse of the Work Products will be at Sub -Recipient's <br />sole risk and without liability or legal exposure to SCAG. <br />d. Subject to any provisions of law, including but not limited to the California Public Records <br />Act, all deliverables and related materials related to the Projects shall be held confidential by <br />Sub -Recipient. Nothing furnished to SCAG which is otherwise known or is generally known, <br />or has become known, to the related industry shall be deemed confidential. Sub -Recipient shall <br />safeguard such confidential materials from unauthorized disclosure, using the same standard <br />6 1 Page <br />