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]