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                            52.214-26 Audit and Records-Sealed Bidding.
        
                  FAR
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FAC Number: 2024-03 Effective Date: 02/23/2024
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Subpart52.052.152.252.3
Section52.20052.20152.20252.20352.20452.20552.20652.20752.20852.20952.21052.21152.21252.21352.21452.21552.21652.21752.21852.21952.22052.22152.22252.22352.22452.22552.22652.22752.22852.22952.23052.23152.23252.23352.23452.23552.23652.23752.23852.23952.24052.24152.24252.24352.24452.24552.24652.24752.24852.24952.25052.25152.25252.253
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52.214-26 Audit and Records-Sealed Bidding.52.214-26 Audit and Records-Sealed	Bidding.       As prescribed in 14.201-7(a)(1), insert	the following clause:          Audit and Records-Sealed Bidding	(Jun 2020)                                       (a) 						            As	used in this clause, "records" includes books, documents, accounting	procedures and practices, and other data, regardless of type and	regardless of whether such items are in written form, in the form	of computer data, or in any other form.                                          (b)                   *Certified	cost or pricing data*. If the Contractor has been required to	submit certified cost or pricing data in connection with the pricing	of any modification to this contract, the Contracting Officer, or	an authorized representative of the Contracting Officer, in order	to evaluate the accuracy, completeness, and currency of the certified	cost or pricing data, shall have the right to examine and audit	all of the Contractor’s records, including computations and projections,	related to-                                                         (1) 								                The proposal for the modification;                                                            (2) 								                The discussions	conducted on the proposal(s), including those related to negotiating;                                                            (3) 								                Pricing	of the modification; or                                                            (4) 								                Performance	of the modification.                                                                             (c)                   *Comptroller	General*. In the case of pricing any modification, the Comptroller	General of the United States, or an authorized representative, shall	have the same rights as specified in paragraph (b) of this clause	and also the right to interview any current employee regarding such	transactions.                                          (d)                   *Availability*.	The Contractor shall make available at its office at all reasonable	times the materials described in paragraph (b) of this clause, for	examination, audit, or reproduction, until 3 years after final payment	under this contract, or for any other period specified in  subpart  4.7 of the	Federal Acquisition Regulation (FAR). FAR  subpart  4.7, Contractor Records	Retention, in effect on the date of this contract, is incorporated	by reference in its entirety and made a part of this contract.                                                         (1) 								                If	this contract is completely or partially terminated, the records	relating to the work terminated shall be made available for 3 years	after any resulting final termination settlement.                                                            (2) 								                Records	pertaining to appeals under the Disputes clause or to litigation	or the settlement of claims arising under or relating to the performance	of this contract shall be made available until disposition of such	appeals, litigation, or claims.                                                                             (e)                   *Subcontracts.* The Contractor shall insert	a clause containing all the provisions of this clause, including	this paragraph (e), in all subcontracts expected to exceed the threshold	for submission of certified cost or pricing data in FAR  15.403-4(a)(1) on the	date of subcontract award.                                 (End of clause)          *Alternate	I*                (Mar 2009). As prescribed in 14.201-7(a)(2), substitute	the following paragraphs (c) and (e) for paragraphs (c) and (e)	of the basic clause:             (c) The Comptroller	General of the United States, an appropriate Inspector General appointed	under section 3 or 8 G of the Inspector General Act of 1978 (  5 U.S.C. App.), or	an authorized representative of either of the foregoing officials,	shall have access to and the right to-             (1)	Examine any of the Contractor’s or any subcontractors' records that	pertain to, and involve transactions relating to, this contract	or a subcontract hereunder; and             (2)	Interview any officer or employee regarding such transactions.             (e)(1) Except as provided in paragraph	(e)(2), the Contractor shall insert a clause containing the provisions	of this clause, including this paragraph (e), in all subcontracts.             (2) The authority of the Inspector General	under paragraph (c)(2) of this clause does not flow down to subcontracts.    **Parent topic:**  52.214 [Reserved]
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