(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
Spot-checked
In force from 20 June 2018
Source page 51