2024 Connecticut General Statutes
Title 4e - State Contracting
Chapter 62 - State Contracting Standards Board
Section 4e-30. - Audit of contractor's or subcontractor's books and records by state contracting agency.
(a) A state contracting agency may audit the books and records of a contractor or any subcontractor under any negotiated contract or subcontract to the extent that such books and records relate to the performance of such contract or subcontract. Such books and records shall be maintained by the contractor for a period of three years from the date of final payment under the prime contract and by the subcontractor for a period of three years from the expiration of the subcontract.
(b) If a state contracting agency enters into an amendment to any negotiated contract or subcontract that extends the terms of such contract or subcontract, the amendment shall be deemed a new and separate negotiated contract for the purposes of this section. The books and records of a contractor or any subcontractor related to the performance of such amendment shall be maintained by the contractor or subcontractor from the commencement of such amendment until a period of three years from the date of final payment under such amendment or the date of expiration of such amendment, whichever is later.
(Sept. Sp. Sess. P.A. 07-1, S. 30; P.A. 21-175, S. 14.)
History: Sept. Sp. Sess. P.A. 07-1 effective January 1, 2009; P.A. 21-175 designated existing provision as Subsec. (a) and added Subsec. (b) re deeming amendment to negotiated contract or subcontract as new and separate negotiated contract, effective July 12, 2021.
