Section 63G-6a-1206.3 - Auditing of books of contractor or subcontractor(1) A procurement officer or an audit entity under contract with the procurement unit 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 all 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 all audits initiated under this section within the six-year period have been completed, whichever is later.(4) A subcontractor shall maintain all 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 all audits initiated under this section within the six-year period have been completed, whichever is later.Utah Code § 63G-6a-1206.3
Added by Chapter 355, 2016 General Session ,§ 45, eff. 3/28/2016.