Extension Proposed for Government Contractor Audit Record Rules
Published Date: 2/27/2026
Notice
Summary
Contractors working with the government need to keep their records open for audits by the Comptroller General and contract auditors. The government is asking to extend the current rules that make sure these records stay available for review, with no big changes or extra costs. If you’re involved, you’ve got until March 30, 2026, to share your thoughts on this extension.
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Federal Audit Access Requirement for Contractors
If you contract with the federal government, you must make records available at your offices at all reasonable times for examination, audit, or reproduction by the Comptroller General or authorized contract auditors under FAR clauses 52.212-5(d), 52.214-26, and 52.215-2. The government estimates 16,474 respondents with 52,344 total annual responses and 52,344 total annual burden hours for this information collection (OMB Control No. 9000-0034).
No New Recordkeeping Required
The information collection extension explicitly says contractors are not required to create or maintain any record they do not already keep in the ordinary course of business. This means you do not have to invent new record systems just to comply with these audit clauses (OMB Control No. 9000-0034).
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Key Dates
Department and Agencies
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