Who is responsible for making available records for contract negotiation, administration, and audit for three years after final payment?

The contractor is responsible for making available records for contract negotiation, administration, and audit for three years after final payment. This obligation is critical in ensuring transparency and accountability in government contracting. Retaining these records allows for the necessary oversight and verification of the contract's execution, enabling agencies to assess compliance with the terms of the contract and evaluate performance.

This responsibility includes maintaining documentation that reflects the proper use of funds, adherence to contract specifications, and successful completion of milestones. The three-year period is standard practice, providing an adequate timeframe for audits and reviews to occur, ensuring that any issues can be addressed appropriately even after the contract has ended.

While agency heads, subcontractors, and auditors may play significant roles in the contracting process, the direct responsibility for record-keeping post-payment falls on the contractor. This helps maintain a clear chain of accountability and allows agencies to perform their oversight functions effectively.