Utah Admin. Code R354-8-107 - Auditing of Books of Contractor or Subcontractor

(1) A Procurement Official or an audit entity under Contract with the CRAU 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 any 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 any audit initiated under this section within the six-year period have been completed, whichever is later.
(4) A Subcontractor shall maintain any 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 any audits initiated under this section within the six-year period have been completed, whichever is later.

Notes

Utah Admin. Code R354-8-107
Adopted by Utah State Bulletin Number 2022-02, effective 12/28/2021

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