Notice on Examination of Records by Comptroller General and Contract Audit

Content

ACTION:

Notice and request for comments.

SUMMARY:

In accordance with the Paperwork Reduction Act of 1995, and OMB regulations, OFPP, DoD, GSA, and NASA invite the public to
comment on an extension concerning examination of records by Comptroller General and contract audit. OFPP, DoD, GSA, and NASA
invite comments on: whether the proposed collection of information is necessary for the proper performance of the functions
of Federal Government acquisitions, including whether the information will have practical utility; the accuracy of the estimate
of the burden of the proposed information collection; ways to enhance the quality, utility, and clarity of the information
to be collected; and ways to minimize the burden of the information collection on respondents, including the use of automated
collection techniques or other forms of information technology. OMB has approved this information collection for use through
April 30, 2026. OFPP, DoD, GSA, and NASA propose that OMB extend its approval for use for three additional years beyond the
current expiration date.

DATES:

OFPP, DoD, GSA, and NASA will consider all comments received by February 17, 2026.

ADDRESSES:

OFPP, DoD, GSA, and NASA invite interested persons to submit comments on this collection through https://www.regulations.gov and follow the instructions on the site. This website provides the ability to type short comments directly into the comment
field or attach a file for lengthier comments. If there are difficulties submitting comments, contact the GSA Regulatory Secretariat
Division at 202-501-4755 or GSARegSec@gsa.gov.

Instructions: All items submitted must cite OMB Control No. 9000-0034, Examination of Records by Comptroller General and Contract Audit.
Comments received generally will be posted without change to https://www.regulations.gov, including any personal and/or business confidential information provided. To confirm receipt of your comment(s), please check www.regulations.gov, approximately two-to-three days after submission to verify posting.

FOR FURTHER INFORMATION CONTACT:

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

SUPPLEMENTARY INFORMATION:

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.

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. 2025-23212 Filed 12-17-25; 8:45 am] BILLING CODE 6820-EP-P

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