(1) The Administration’s contracting partner shall be bound to open and update:
(a) a special contract accounting document showing the various sources of financing, the statements of billed and paid sums, as well as the source(s) of financing.
(b) a statement of tax and customs returns related to the contract.
(2) Authorized control bodies may, for audit purposes, have access to the accounting documents referred to in (1) above for a period of up to 3 (three) years with effect from the date of final acceptance of services or the date of the last delivery under the contract concerned.
(3) The specifications referred to in Article 130 of this code shall be expressly stated to in the contract.
Official text
Transcription: Spot-checked
In force from 20-06-2018
Source page 51
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Section 126 of the Public Contracts Code/akn/cm/act/decret/2018-06-20/2018-366
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