The accounts of the Administration’s contracting partner should trace the
transactions relating to the contract as follows:
(a) expenditure on supplies, procurement of building materials, raw materials or
manufactured objects intended for the contract;
(b) the cost of labour employed exclusively for the contract as well as other costs or
itemized expenditure;
(c) the list of quantities or supplies delivered;
(d) the billing of services.
Official text
Spot-checked
In force from 20 June 2018
Source page 51