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unduplicated count of the people using those services. <br />L. Property Records <br />SUBRECIPIENT shall maintain real property inventory records which clearly <br />identify properties improved. Properties retained shall continue to meet eligibility criteria, <br />rental limitations, health, safety and building codes according to federal, state and local <br />requirements, as amended from time to time. <br />M. Close -Out <br />SUBRECIPIENT's obligation to CITY shall not end until all close-out <br />requirements are completed. Activities during this close-out period shall include, but are <br />not limited to: making final payments; submitting final invoice(s), report(s), in accordance <br />with the requirements of paragraph VI.D.5 above, and documentation; disposing of <br />program assets (including the return to CITY of all unused materials and equipment); <br />remitting any receivable accounts to CITY, and determining the custodianship of records. <br />N. Equipment <br />1. SUBRECIPIENT shall use, manage and dispose of equipment in <br />accordance with 24 CFR 85.32. All program assets (unexpended program income, <br />property, equipment, etc.) shall revert to the CITY upon termination of this Agreement. <br />O. Assistance Provided. <br />1. Property. The parties agree that the HPRP assistance cannot be <br />provided to a Subrecipient if funding is already being provided through another <br />federal, state, or local housing subsidy program. Properties owned by <br />Subrecipients with recorded covenants at the time of execution of this Agreement <br />cannot be used or counted for the purposes of this HPRP Agreement. <br />Subrecipients shall provide the CITY with a detailed list of properties that it owns <br />within the City of Santa Ana and County of Orange that have received federal <br />and/or state funding and are encumbered by recorded covenants. <br />2. Rental Subsidy. Rental assistance payments cannot be made on <br />behalf of eligible individuals or families for the same period of time and for the <br />same cost types that are being provided through another federal, state or local <br />housing subsidy program. If a participant is receiving rental assistance under <br />Page 17 of 28 <br />