Access to Financial Records and Reports. All financial records and reports of the Agency of Record relating to the administration of this Agreement and the operation and administration of C-MATT will be open to inspection at reasonable times by all Parties and the public, including an authorized auditor or representative of a Party. Any Party, including the City and County of Denver Auditor, may access and examine pertinent books, documents, papers and records of the Agency of Record regarding transactions related to this Agreement until the latter of three (3) years after the final payment under this Agreement or the expiration of the applicable statute of limitations, whichever occurs later.
Access to Financial Records and Reports. The Performer shall maintain adequate records to account for all funding under this Agreement. Upon completion or termination of this Agreement, whichever occurs earlier, the Performer shall furnish the Final Report to Northrop Grumman required by the TDD. The Performer’s relevant financial records are subject to examination or audit on behalf of the Government for a period not to exceed three (3) years after expiration of the term of this Agreement. Northrop Grumman shall have direct access to sufficient records and information of the Performer to ensure full accountability for all funding under this Agreement. Such audit, examination, or access shall be performed during business hours on business days upon prior written notice and shall be subject to the security requirements of the audited party. To the extent that the total Government payments under the Agreement exceed $5,000,000, the Comptroller General of the United States, in its discretion, shall have access to and the right to examine records of any party to the Agreement or any entity that participates in the performance of this Agreement that directly pertain, to and involve transactions relating to, the Agreement for a period of three (3) years after final payment is made. This requirement shall not apply with respect to any party to this Agreement or any entity that participates in the performance of the Agreement, or any subordinate element of such party or entity, that, in the year prior to the date of the Agreement, has not entered into any other contract, grant, cooperative Agreement, or other transaction Agreement that provides for audit access to its records by a Government entity in the year prior to the date of this Agreement. This paragraph only applies to any record that is created or maintained in the ordinary course of business or pursuant to a provision of law. The terms of this paragraph shall be included in all sub Agreements/contracts to the Agreement.
