delay, or interruption, but not later than the date of final payment under
the contract.
13. FAR 52.215-1, EXAMINATION OF RECORDS BY COMPTROLLER GENERAL
(FEB 1993)
(a) This clause applies if this contract exceeds the small purchase
limitation in Part 13 of the Federal Acquisition Regulation (FAR) and was
entered in to by negotiation.
(b) The Comptroller General of the United States or a duly authorized
representative from the General Accounting Office shall, until 3 years
after final payment under this contract or for any shorter period specified
in FAR Subpart 4.7, Contractor Records Retention, have access to and the
right to examine any of the Contractor's directly pertinent books,
documents, papers, or other records involving transactions related to this
contract.
(c) The Contractor agrees to include in first-tier subcontracts under
this contract a clause to the effect that the Comptroller General or a duly
authorized representative from the General Accounting Office shall, until 3
years after final payment under the subcontract or for any shorter period
specified in FAR Subpart 4.7, have access to and the right to examine any
of the subcontractor's directly pertinent books, documents, papers, or
other records involving transactions related to the subcontract.
"Subcontract," as used in this clause, excludes (1) purchase orders not
exceeding the FAR Part 13 small purchase limitation; and (2) subcontracts
or purchase orders for public utility services at rates established to
apply uniformly to the public, plus any applicable reasonable connection
charge.
(d) The periods of access and examination in paragraphs (b) and (c)
above for records relating to (1) -appeals under the Disputes clause, (2)
litigation or settlement of claims arising from the performance of this
contract, or (3) costs and expenses of this contract to which the
Comptroller General or a duly authorized representative from the General
Accounting Office has taken exception shall continue until such appeals,
litigation, claims, or exceptions are disposed of.
14.
FAR 52.215-2, AUDIT-NEGOTIATION (FEB 1993)
(a) Examination of costs. If this is a cost-reimbursement, incentive,
time-and-materials, labor-hour, or price-redeterminable contract, or any
combination of these, the Contractor shall maintain--and the Contracting
Officer or representatives of the Contracting Officer shall have the right
to examine and audit-books, records, documents, and other evidence and
accounting procedures and practices, regardless of form (e.g., machine
readable media such as disk, tape, etc.) or type (e.g., data bases,
applications software, data base management software, utilities, etc.),
sufficient to reflect properly all costs claimed to have been incurred or
anticipated to be incurred in performing this contract. This right of
examination shall include inspection at all reasonable times of the
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