GSA 552.236-80 Accounting Records and Progress Payments. Basic (Jan 2020) (Current)

As prescribed in 536.7107(b), insert a clause substantially the same as the clause at 552.236-80, Accounting Records and Progress Payments, in solicitations and contracts if construction, dismantling, or removal of improvements is contemplated when a CMc project delivery method will be followed and cost accounting standards do not apply. This clause is used when the clauses at FAR 52.230-2 Cost Accounting Standards, FAR 52.230-3 Disclosure and Consistency of Cost Accounting Practices, and FAR 52.230-6 Administration of Cost Accounting Standards do not apply.

Accounting Records and Progress Payments (Jan 2020)

      (a)  The Contractor shall keep full and detailed accounts and exercise such controls as may be necessary for proper financial management under this contract. The Contractor's accounting and control systems shall meet Generally Accepted Accounting Principles (GAAP) and provide for the following:

           (1)  There is proper segregation of direct costs and indirect costs.

           (2)  There is proper identification and accumulation of direct costs by contract.

           (3)  There is a labor time distribution system that charges direct and indirect labor appropriately.

      (b)  The Contractor shall afford access to and shall permit any authorized representatives of the Government to audit, examine and copy any records, documents, books, correspondence, instructions, drawings, receipts, subcontracts, purchase orders, vouchers, memoranda, and other data relating to this contract. Records subject to audit, examination, and copying shall include those records necessary to evaluate and verify all direct and indirect costs, including overhead and payroll tax and fringe benefit allocations, as they may apply to costs associated with the contract. The Contractor shall preserve these records for a period of three years after the final payment, or for such longer period as may be required by law.

      (c)  The records identified in paragraphs (b) of this clause shall be subject to inspection and audit by the Government or its authorized representative for, but not limited to, evaluating and verifying:

           (1)  Contractor compliance with contract requirements;

           (2)  Compliance with pricing change orders, invoices, applications for payment, or claims submitted by the contractor or any of its subcontractors at any tier, including vendors and suppliers.

      (d)  If requested by the Government, the Contractor shall promptly deliver to the Government or its designee copies of all records related to the contract, in a form acceptable to the Government. The Contractor shall provide to the Government or its authorized representative such records maintained in an electronic format in a computer readable format on data disks or suitable alternative computer data exchange formats.

      (e)  The Government shall have access to the Contractor's facilities, shall be allowed to interview all current and former employees to discuss matters pertinent to the contract, and shall be provided adequate work space, in order to conduct audits and examinations.

      (f)  If any audit or examination of the Contractor's records discloses total findings resulting in overpricing or overcharges by the Contractor to the Government in excess of one-quarter percent of the total contract billings, the Contractor shall immediately reimburse the Government for the overcharges. The Contractor shall also reimburse the Government for the costs of the audit unless otherwise agreed to by the Government and the Contractor.

      (g)  The Government shall be entitled to audit all modifications, including lump-sum modifications, to determine whether the proposed costs, as represented by the Contractor and any of its subcontractors, are in compliance with the contract. If it is determined that the costs proposed under a modification, including lump-sum modifications, are not in compliance with the contract, the Government reserves the right to adjust the amount previously approved and included in the modification.

      (h)  If the Contractor fails to comply with any conditions in this clause, the Contracting Officer may retain a maximum of 10 percent of the amount of each payment request submitted until such deficiencies are corrected.

      (i)  These requirements regarding accounting records shall not mitigate, lessen nor change any other requirements in the contract regarding audits, payment submissions, records, or records retention.

      (j)  The contractor agrees to incorporate the substance of this clause in all subcontracts under this contract.

(End of clause)

      (j)  The contractor agrees to incorporate the substance of this clause in all subcontracts under this contract.

Services ✖ Supplies ✖ Demolition ✔ Construction ✔ 
⚠ <>52.230-1 Basic
⚠ <>52.230-2 Basic
⚠ <>52.230-6 Basic

52.209-10 Prohibition on Contracting with Inverted Domestic Corporations.

52.214-27 Price Reduction for Defective Certified Cost or Pricing Data-Modifications-Sealed Bidding.

52.215-10 Price Reduction for Defective Certified Cost or Pricing Data.

52.216-24 Limitation of Government Liability.

52.222-12 Contract Termination-Debarment.

52.222-50 Combating Trafficking in Persons.

52.222-55 Minimum Wages for Contractor Workers Under Executive Order 14026.

52.228-1 Bid Guarantee.

52.228-8 Liability and Insurance-Leased Motor Vehicles.

52.232-27 Prompt Payment for Construction Contracts.

52.236-23 Responsibility of the Architect-Engineer Contractor.

52.242-3 Penalties for Unallowable Costs.

52.246-16 Responsibility for Supplies.

52.246-18 Warranty of Supplies of a Complex Nature.

52.246-19 Warranty of Systems and Equipment under Performance Specifications or Design Criteria.

52.246-21 Warranty of Construction.

52.247-21 Contractor Liability for Personal Injury and/or Property Damage.

52.247-22 Contractor Liability for Loss of and/or Damage to Freight other than Household Goods.

52.247-23 Contractor Liability for Loss of and/or Damage to Household Goods.

52.247-58 Loading, Blocking, and Bracing of Freight Car Shipments.

52.215-11 Price Reduction for Defective Certified Cost or Pricing Data-Modifications..

252.237-7025 Preaward Transparency Requirements for Firms Offering to Support Department of Defense Audits—Representation and Disclosure.

252.237-7026 Postaward Transparency Requirements for Firms that Support Department of Defense Audits.

252.228-7007 Public Aircraft and State Aircraft Operations—Liability.

252.227-7019 Validation of Asserted Restrictions--Computer Software.

252.227-7037 Validation of Restrictive Markings on Technical Data.

252.247-7007 Liability and Insurance.

252.247-7014 Demurrage.

252.247-7016 Contractor Liability for Loss or Damage.

1852.245-71 Installation-accountable Government Property.

1852.227-88 Government-furnished computer software and related technical data.

1852.228-70 Aircraft Ground and Flight Risk.

1852.228-71 Aircraft Flight Risks.

1852.228-76 Cross-Waiver of Liability for International Space Station Activities.

1852.228-78 Cross-Waiver of Liability for Science or Space Exploration Activities Unrelated to the International Space Station.

1852.228-80 Insurance - Immunity From Tort Liability.

1852.228-81 Insurance - Partial Immunity From Tort Liability.

1852.228-82 Insurance - Total Immunity From Tort Liability.

1852.236-73 Hurricane Plan.

1852.245-72 Liability for Government property furnished for repair or other services.

3052.209-71 Reserve Officer Training Corps and military recruiting on campus.

3052.217-93 Subcontracts (USCG).

3052.217-95 Liability and insurance (USCG).

3052.217-97 Discharge of liens (USCG).

3052.217-99 Department of Labor Safety and Health Regulations for ship repairing (USCG).

3052.217-100 Guarantee (USCG).

3052.222-70 Strikes or picketing affecting timely completion of the contract work.

3052.222-71 Strikes or picketing affecting access to a DHS facility.

5352.223-9001 Health and Safety on Government Installations

5152.225-5900 Arming Requirements and Procedures for Personal Security Services Contractors and Requests for Personal Protection

5152.225-5903 Compliance with Laws and Regulations

5152.228-5900 Government Liability for Non-Tactical Vehicles

5152.225-5902 Fitness for Duty and Medical/Dental Care Limitations


552.236-73 Subcontracts.

552.211-70 Substantial Completion.

552.211-76 Charges for Packaging, Packing, and Marking.

552.211-89 Non-Manufactured Wood Packaging Material for Export.

552.236-71 Contractor Responsibilities.

552.236-82 Subcontracts.

552.270-7 Fire and Casualty Damage.

652.236-70 Accident Prevention.

1452.204-70 Release of Claims.

1452.236-72 Preservation of historical and archeological data.

1452.228-72 Liability for Loss or Damage - Department of the Interior.

752.222-71 Nondiscrimination.

752.239-71 Information and Communication Technology Accessibility.

Working with a set of FAR clauses from an RFP or contract?

Try pasting them into our tool to instantly generate a risk profile, including the basic flow down recommendation.


Works best with Chrome and Edge browsers!