Notice2026-03910
Submission for OMB Review; Examination of Records by Comptroller General and Contract Audit
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
February 27, 2026
Issuing agencies
Management and Budget OfficeFederal Procurement Policy OfficeDefense DepartmentGeneral Services AdministrationNational Aeronautics and Space Administration
Abstract
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.
Full Text
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<title>Federal Register, Volume 91 Issue 39 (Friday, February 27, 2026)</title>
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[Federal Register Volume 91, Number 39 (Friday, February 27, 2026)]
[Notices]
[Pages 9853-9854]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-03910]
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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]
Submission for OMB Review; 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.
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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 <a href="http://www.reginfo.gov/public/do/PRAMain">www.reginfo.gov/public/do/PRAMain</a>. Find this particular information
collection by selecting ``Currently under Review--Open for Public
Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: <a href="/cdn-cgi/l/email-protection#aaecebf8fac5c6c3c9d3eacdd9cb84cdc5dc"><span class="__cf_email__" data-cfemail="87c1c6d5d7e8ebeee4fec7e0f4e6a9e0e8f1">[email protected]</span></a> or call 202-969-
4075.
SUPPLEMENTARY INFORMATION:
[[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 <a href="/cdn-cgi/l/email-protection#074054465562605462644760746629606871"><span class="__cf_email__" data-cfemail="87c0d4c6d5e2e0d4e2e4c7e0f4e6a9e0e8f1">[email protected]</span></a>. 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
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