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Cooperative Agreement P 14AC00084 <br /> Page 12 of 16 <br /> 2. Publications of Results of Studies: No party will unilaterally publish a joint <br /> publication without consulting the other party. This restriction does not apply <br /> to popular publications of previously published technical matter. Publications <br /> pursuant to this Agreement may be produced independently or in <br /> collaboration with others; however, in all cases proper credit will be given to <br /> the efforts of those parties contribution to the publication. In the event no <br /> agreement is reached concerning the manner of publication or interpretation <br /> of results, either party may publish data after due notice and submission of <br /> the proposed manuscripts to the other. In such instances, the party publishing <br /> the data will give due credit to the cooperation but assume full responsibility <br /> for any statements on which there is a difference of opinion. <br /> 3. Rights In Data: The recipient must grant the United States of America a <br /> royalty-free, non-exclusive and irrevocable license to publish, reproduce and <br /> use, and dispose of in any manner and for any purpose without limitation, <br /> and to authorize or ratify publication, reproduction or use by others, of all <br /> copyrightable material first produced or composed under this Agreement by <br /> the cooperator, its employees or any individual or concern specifically <br /> employed or assigned to originate and prepare such material. <br /> 4. Retention and Access Requirements for Records: All recipient financial <br /> and programmatic records, supporting documents, statistical records, and <br /> other grants-related records shall be maintained and available for access in <br /> accordance with 43 CFR 12.82 for State, local and Indian tribal governments <br /> or 43 C.F.R. 12.953 for institutions of higher education, hospitals, other non- <br /> profit and all other organizations. <br /> 5. Audit Requirements: Non-Federal entities that expend$500,000 or more <br /> during a year in Federal awards shall have a single or program-specific audit <br /> conducted for that year in accordance with the Single Audit Act <br /> Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A- <br /> 133, which is available at <br /> http://www.whitehouse.gov/omb/ ants/ runts circulars html. <br /> Non-Federal entities that expend less than $500,000 for a fiscal year in <br /> Federal awards are exempt from Federal audit requirements for that year, <br /> except as noted in A-133, §_215(a), but records must be available for <br /> review or audit by appropriate officials of the Federal agency, pass- <br /> through entity, and General Accounting Office (GAO). <br /> Audits shall be made by an independent auditor in accordance with <br /> generally accepted government auditing standards covering financial <br /> audits. Additional audit requirements applicable to this agreement are <br /> found at 43 CFR 12.66 or 43 CFR 12.926, as applicable. General <br /> guidance on the single audit process is included in a pamphlet titled, <br />