Notice2025-23212

Information Collection; Examination of Records by Comptroller General and Contract Audit

Primary source

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Published
December 18, 2025

Issuing agencies

Management and Budget OfficeFederal Procurement Policy OfficeDefense DepartmentGeneral Services AdministrationNational Aeronautics and Space Administration

Abstract

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.

Full Text

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<title>Federal Register, Volume 90 Issue 241 (Thursday, December 18, 2025)</title>
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[Federal Register Volume 90, Number 241 (Thursday, December 18, 2025)]
[Notices]
[Pages 59121-59122]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-23212]



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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]


Information Collection; Examination of Records by Comptroller 
General and Contract Audit

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 and request for comments.

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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 <a href="https://www.regulations.gov">https://www.regulations.gov</a> 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 
<a href="/cdn-cgi/l/email-protection#f7b0a4b6a59290a49294b7908496d9909881"><span class="__cf_email__" data-cfemail="23647062714644704640634450420d444c55">[email&#160;protected]</span></a>.
    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 <a href="https://www.regulations.gov">https://www.regulations.gov</a>, including any personal and/or business 
confidential information provided. To confirm receipt of your 
comment(s), please check <a href="http://www.regulations.gov">www.regulations.gov</a>, approximately two-to-
three days after submission to verify posting.

FOR FURTHER INFORMATION CONTACT: <a href="/cdn-cgi/l/email-protection#ffb9beadaf9093969c86bf988c9ed1989089"><span class="__cf_email__" data-cfemail="f8beb9aaa89794919b81b89f8b99d69f978e">[email&#160;protected]</span></a> 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 <a href="/cdn-cgi/l/email-protection#35726674675052665056755246541b525a43"><span class="__cf_email__" data-cfemail="783f2b392a1d1f2b1d1b381f0b19561f170e">[email&#160;protected]</span></a>. Please cite OMB 
Control No. 9000-0034, Examination of

[[Page 59122]]

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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Indexed from Federal Register on December 18, 2025.

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