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Priority review Notice Added Consultation

OMB Review Submission for Comptroller General Audit Records

FR: Federal Procurement Policy Office

Published February 27th, 2026

Detected March 14th, 2026

Summary

The Federal Procurement Policy Office, Defense Department, GSA, and NASA have submitted a notice for OMB review regarding examination of records by the Comptroller General and contract audit. This notice is open for public comment until March 30, 2026.

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What changed

This notice announces a submission for Office of Management and Budget (OMB) review concerning the examination of records by the Comptroller General and contract audit. The submission involves multiple federal agencies including the Federal Procurement Policy Office, Department of Defense, General Services Administration, and NASA. The purpose is to allow for public comment on the proposed procedures or policies related to these record examinations.

Regulated entities, particularly government agencies and contractors involved in federal procurement, should review the submission and consider providing comments. The public comment period closes on March 30, 2026. Failure to comment may result in the proposed procedures being adopted without consideration of stakeholder input.

What to do next

Review the submitted notice for OMB review regarding Comptroller General audit records.
Submit comments to OMB by the deadline of March 30, 2026, if applicable.

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Notice

Submission for OMB Review; Examination of Records by Comptroller General and Contract Audit

A Notice by the Federal Procurement Policy Office, the Defense Department, the General Services Administration, and the National Aeronautics and Space Administration on 02/27/2026

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Document Details Published Content - Document Details Agencies Office of Management and Budget Office of Federal Procurement Policy Department of Defense General Services Administration National Aeronautics and Space Administration Agency/Docket Numbers OMB Control No. 9000-0034 Docket No. 2025-0120 Sequence No. 1 Document Citation 91 FR 9853 Document Number 2026-03910 Document Type Notice Pages 9853-9854 (2 pages) Publication Date 02/27/2026 Published Content - Document Details

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Document Details Published Content - Document Details Agencies Office of Management and Budget Office of Federal Procurement Policy Department of Defense General Services Administration National Aeronautics and Space Administration Agency/Docket Numbers OMB Control No. 9000-0034 Docket No. 2025-0120 Sequence No. 1 Document Citation 91 FR 9853 Document Number 2026-03910 Document Type Notice Pages 9853-9854 (2 pages) Publication Date 02/27/2026 Published Content - Document Details
Document Dates Published Content - Document Dates Comments Close 03/30/2026 Dates Text Submit comments on or before March 30, 2026. Published Content - Document Dates
Table of Contents Enhanced Content - Table of Contents This table of contents is a navigational tool, processed from the
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- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION: ( printed page 9854)
- A. OMB Control Number, Title, and Any Associated Form(s)
- B. Need and Uses
- C. Annual Burden
- D. Public Comment Enhanced Content - Table of Contents
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| Docket No. 2025-0120
(2 Documents) | | | |
| --- | | | |
| Date | | Action | Title |
| | 2026-02-27 | Notice. | Submission for OMB Review; Examination of Records by Comptroller General and Contract Audit |
| | 2025-12-18 | Notice and request for comments. | Information Collection; Examination of Records by Comptroller General and Contract Audit |

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Office of Management and Budget

Office of Federal Procurement Policy

Department of Defense

General Services Administration

National Aeronautics and Space Administration

[OMB Control No. 9000-0034; Docket No. 2025-0120; Sequence No. 1]

AGENCY:

Office of Federal Procurement Policy (OFPP), Office of Management and Budget (OMB); Department of Defense (DOD); General Services Administration (GSA); and National Aeronautics and Space Administration (NASA).

ACTION:

Notice.

SUMMARY:

Under the provisions of the Paperwork Reduction Act, the Regulatory Secretariat Division has submitted to OMB a request to review and approve an extension of a previously approved information collection requirement regarding examination of records by Comptroller General and contract audit.

DATES:

Submit comments on or before March 30, 2026.

ADDRESSES:

Written comments and recommendations for this information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/PRAMain. Find this particular information collection by selecting “Currently under Review—Open for Public Comments” or by using the search function.

FOR FURTHER INFORMATION CONTACT:

FARPolicy@gsa.gov or call 202-969-4075.

SUPPLEMENTARY INFORMATION: ( printed page 9854)

A. OMB Control Number, Title, and Any Associated Form(s)

9000-0034, Examination of Records by Comptroller General and Contract Audit.

B. Need and Uses

This clearance covers the information that contractors must submit to comply with the following Federal Acquisition Regulation (FAR) requirements, as codified in Chapter 1 of Title 48 of the Code of Federal Regulations:

FAR 52.212-5, Contract Terms and Conditions Required to Implement Statutes or Executive Orders—Commercial Products and Commercial Services. Paragraph (d) of this clause requires contractors to make available at its offices at all reasonable times the records, materials, and other evidence for examination, audit, or reproduction by the Comptroller General of the United States, or an authorized representative. As used in this clause, records include books, documents, accounting procedures and practices, and other data, regardless of type and regardless of form.

FAR 52.214-26, Audit and Records—Sealed Bidding. This clause requires contractors required to submit certified cost or pricing data in connection with the pricing of a modification under a contract and to make all records available to the contracting officer, or its authorized representative, including computations and projections related to the proposal for the modification; the discussions conducted on the proposal(s), including those related to negotiating; pricing of the modification; or performance of the modification. This clause requires contractors to make all records available to the Comptroller General of the United States, or an authorized representative, in the case of pricing a modification. This clause allows the Comptroller General to interview any current employee regarding such transactions.

FAR 52.215-2, Audit and Records—Negotiation. This clause requires contractors to maintain records for cost-reimbursement, incentive, time-and-materials, labor-hour, or price redeterminable contracts, or any combination of these, for contracting officers, or an authorized representative, to examine and audit all records and other evidence sufficient to reflect properly all costs claimed to have been incurred or anticipated to be incurred directly or indirectly in performance of a contract. The right of examination includes inspection at all reasonable times of contractor's plants, or parts of them, engaged in performing the pertinent contract. Contractors required to submit certified cost or pricing data in connection with a pricing action under a contract must make all records available to the contracting officer, or its authorized representative, including computations and projections related to the proposal for the contract, subcontract, or modification; the discussions conducted on the proposal(s), including those related to negotiating; pricing of the contract, subcontract, or modification; or performance of the contract, subcontract or modification. Also, this clause requires contractors to make all records available to the Comptroller General of the United States, or an authorized representative, to examine any of the contractor's directly pertinent records involving transactions under the pertinent contract or subcontract. This clause allows the Comptroller General to interview any current employee regarding such transactions.

The information must be retained so that audits necessary for contract surveillance, verification of contract pricing, and reimbursement of contractor costs can be performed. This information collection does not require contractors to create or maintain any record that the contractor does not maintain in its ordinary course of business.

C. Annual Burden

Respondents: 16,474.

Total Annual Responses: 52,344.

Total Burden Hours: 52,344.

D. Public Comment

A 60-day notice was published in the Federal Register at 90 FR 59121, on December 18, 2025. No comments were received.

Obtaining Copies: Requesters may obtain a copy of the information collection documents from the GSA Regulatory Secretariat Division by calling 202-501-4755 or emailing GSARegSec@gsa.gov. Please cite OMB Control No. 9000-0034, Examination of Records by Comptroller General and Contract Audit.

Janet Fry,

Director, Federal Acquisition Policy Division, Office of Governmentwide Acquisition Policy, Office of Acquisition Policy, Office of Governmentwide Policy.

[FR Doc. 2026-03910 Filed 2-26-26; 8:45 am]

BILLING CODE 6820-EP-P

Published Document: 2026-03910 (91 FR 9853)