Auditing of books of contractor or subcontractor.

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  • (1) A procurement officer or an audit entity under contract with the procurement unit may audit the books and records of a contractor or subcontractor.
  • (2) An audit under Subsection (1):
    • (a) is limited to the books and records that relate to the applicable contract or subcontract; and
    • (b) may occur only at a reasonable time and place.
  • (3) A contractor shall maintain all books and records relating to a contract for six years after the day on which the contractor receives the final payment under the contract, or until all audits initiated under this section within the six-year period have been completed, whichever is later.
  • (4) A subcontractor shall maintain all books and records relating to a subcontract for six years after the day on which the subcontractor receives the final payment under the subcontract, or until all audits initiated under this section within the six-year period have been completed, whichever is later.




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