[Federal Register Volume 88, Number 39 (Tuesday, February 28, 2023)]
[Notices]
[Pages 12683-12684]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-04039]


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DEPARTMENT OF DEFENSE

GENERAL SERVICES ADMINISTRATION

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

[OMB Control No. 9000-0034; Docket No. 2022-0053; Sequence No. 24]


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

AGENCY: 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 the Office of 
Management and Budget (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, 2023.

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.
    Additionally, submit a copy to GSA 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.
    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. If there are 
difficulties submitting comments, contact the GSA Regulatory 
Secretariat Division at 202-501-4755 or [email protected].

FOR FURTHER INFORMATION CONTACT: Zenaida Delgado, Procurement Analyst, 
at telephone 202-969-7207, or [email protected].

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:
    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 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

[[Page 12684]]

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: 19,033.
    Total Annual Responses: 93,578.
    Total Burden Hours: 93,578.

D. Public Comment

    A 60-day notice was published in the Federal Register at 87 FR 
77613, on December 19, 2022. 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 [email protected]. Please cite OMB 
Control No. 9000-0034, Examination of Records by Comptroller General 
and Contract Audit, in all correspondence.

Janet Fry,
Director, Federal Acquisition Policy Division, Office of Governmentwide 
Acquisition Policy, Office of Acquisition Policy, Office of 
Governmentwide Policy.
[FR Doc. 2023-04039 Filed 2-27-23; 8:45 am]
BILLING CODE 6820-EP-P