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16. COMPLIANCE WITH PUBLIC RECORDS LAW COUNTY understands that, except for disclosures prohibited in Section 15, the STATE must disclose to the public upon request any records it receives from COUNTY. COUNTY further understands that any records which are obtained or generated by the COUNTY under this contract, except for records that are confidential under Section 15, may, under certain circumstances, be open to the public upon request under the North Dakota open records law. COUNTY agrees to contact the STATE immediately upon receiving a request for information under the open records law and to comply with the STATE's instructions on how to respond to the request. 17. WORK PRODUCT, EQUIPMENT AND MATERIALS All work product, equipment or materials created or purchased under this contract belong to the STATE and must be delivered to STATE at STATE's request upon termination of this contract. COUNTY agrees that all materials prepared under this contract are "works for hire" within the meaning of the copyright laws of the United States and assigns to STATE all rights and interests COUNTY may have in the materials it prepares under this contract, including any right to derivative use of the material. COUNTY shall execute all necessary documents to enable STATE to protect its rights under this section. 18. INDEPENDENT ENTITY COUNTY is an independent entity under this contract and is not a STATE employee for any purpose, including but not limited to the application of the Social Security Act, the Fair Labor Standards Act, the Federal Insurance Contribution Act, the North Dakota Unemployment Compensation Law and the North Dakota Workers' Compensation Act. COUNTY retains sole and absolute discretion in the manner and means of carrying out the COUNTY's activities and responsibilities under this contract, except to the extent specified in this contract. 19. NONDISCRIMINATION AND COMPLIANCE WITH LAWS COUNTY agrees to comply with all applicable laws, rules, regulations and policies, including but not limited to those relating to nondiscrimination, accessibility and civil rights. COUNTY agrees to timely file all required reports, make required payroll deductions, and timely pay all taxes and premiums owed, including but not limited to sales and use taxes and unemployment compensation and workers' compensation premiums. COUNTY shall have and keep current at all times during the term of this contract all licenses and permits required by law. 20. STATE AUDIT All records, regardless of physical form, and the accounting practices and procedures of COUNTY relevant to this contract are subject to examination by the North Dakota State Auditor or the Auditor's designee. COUNTY will maintain all such records for at least three years following completion of this contract.