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a. SUBRECIPIENT shall comply with the requirements of the Single Audit Act of 1984, <br />P.L. 98-502, ensuring that the single audit report includes the coverage stipulated in 2 <br />CFR 200. <br />b. If threshold expenditures of $750,000 or more are met during the fiscal year, <br />SUBRECIPIENT must submit a Single Audit Report and Management Letter (if <br />applicable) to KTB. <br />c. If expenditures of less than the threshold during SUBRECIPIENT's fiscal year, <br />SUBRECIPIENT must submit a statement to KTB as follows: "We did not meet the <br />$ expenditure threshold and therefore, are not required to have a single audit <br />performed for FY " <br />d. For each year the project remains open for federal funding expenditures, <br />SUBRECIPIENT will be responsible for filing a report or statement as described above. <br />The required annual filing shall extend throughout the life of the agreement, unless <br />otherwise amended or the project has been formally closed out and no charges have <br />been incurred within the current fiscal year. <br />7. Pertinent Non -Discrimination Authorities <br />During the performance of this contract SUBRECIPIENT, for itself, its assignees, and <br />successors in interest agree to comply with the following nondiscrimination statutes and <br />authorities; including but not limited to: <br />a. Title VI of the Civil Rights Act of 1964 (42 U.S.C. § 2000d et seq., 78 stat. 252), <br />(prohibits discrimination on the basis of race, color, national origin); and 49 CFR Part <br />21. <br />b. The Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, <br />(42 U.S.C. § 4601), (prohibits unfair treatment of persons displaced or whose property <br />has been acquired because of Federal or Federal -aid programs and projects). <br />c. Federal -Aid Highway Act of 1973, (23 U.S.C. § 324 et seq.), as amended, (prohibits <br />discrimination on the basis of sex). <br />d. Section 504 of the Rehabilitation Act of 1973, (29 U.S.C. § 794 et seq.) as amended, <br />(prohibits discrimination on the basis of disability); and 49 CFR Part 27. <br />e. The Age Discrimination Act of 1975, as amended, (49 U.S.C. § 6101 et seq.), <br />(prohibits discrimination on the basis of age). <br />f. Airport and Airway Improvement Act of 1982, (49 U.S.C. Chapter 471, Section 47123), <br />as amended, (prohibits discrimination based on race, creed, color, national origin, or <br />sex). <br />g. The Civil Rights Restoration Act of 1987, (PL 100-209), (Broadened the scope, <br />coverage and applicability of Title VI of the Civil Rights Act of 1964, The Age <br />Discrimination Act of 1975 and Section 504 of the Rehabilitation Act of 1973, by <br />expanding the definition of the terms "programs or activities" to include all of the <br />programs or activities of the Federal -aid recipients, subrecipients and contractors, <br />whether such programs or activities are Federally funded or not). <br />h. Titles II and III of the Americans with Disabilities Act, which prohibits discrimination on <br />the basis of disability in the operation of public entities, public and private <br />transportation systems, places of public accommodation, and certain testing entities <br />(42 U.S.C. §§ 12131-12189) as implemented by Department of Transportation <br />regulations at 49 C.F.R. parts 37 and 38. <br />i. The Federal Aviation Administration's Nondiscrimination statute (49 U.S.C. § 47123) <br />(prohibits discrimination on the basis of race, color, national origin, and sex). <br />j. Executive Order 12898, Federal Actions to Address Environmental Justice in Minority <br />Populations and Low -Income Populations, which ensures nondiscrimination against <br />minority populations by discouraging programs, policies, and activities with <br />disproportionately high and adverse human health or environmental effects on minority <br />and low-income populations. <br />Memorandum of Understanding Page 2 <br />