ARCHIVED Audit

Attention! We’ve Moved! The Supply Manual has moved to the CanadaBuys website. Check out the new landing page for the Supply Manual.

As part of the Acquisitions Program’s transformation agenda, PSPC is planning to archive and migrate the SACC manual to the CanadaBuys website. The SACC manual will continue to be available on the BuyandSell website to ensure continuity of service during this transition period. At this time, an initial version of the archived version of the SACC has been posted on CanadaBuys. We encourage you to go visit the site and get comfortable with the new format of the SACC at the following:

Archived - Standard Acquisition Clauses and Conditions Manual | CanadaBuys

We appreciate your continued feedback and cooperation during this transition.

This information has been archived and replaced by Discretionary Audit (2010-01-11) C0705C

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

Legal text for SACC item

The following are subject to government audit before or after payment is 
made:

       1.  Amounts claimed under the terms and conditions of the Contract, 
       as computed in accordance with the Basis of Payment, including time 
       charged and salaries paid for labour charges based on salaries times 
       a firm negotiated multiplier.

       2.  The accuracy of the Contractor's time recording system.

       3.  The estimated amount of profit in any firm-priced element, firm 
       time rate, firm overhead rate, or firm salary multiplier, for which 
       the Contractor has provided the appropriate certification.  The 
       purpose of such audit would be to determine whether the aggregate of 
       actual profit earned by the Contractor on a series of negotiated 
       contracts containing one or more of the aforementioned prices, time 
       rates or multipliers, and received during a particular period 
       selected, is fair and reasonable based on the estimated amount of 
       profit included in earlier certifications.

       4.  Any firm-priced element, firm time rate, firm overhead rate, or 
       firm salary multiplier for which the Contractor has provided a "most 
       favoured customer" certification.  The purpose of such audit would 
       be to determine whether the Contractor has charged anyone else, 
       including the Contractor's most favoured customer, lower prices, 
       rates or multipliers, for like quality and quantity of goods or 
       services.

Any payments made pending completion of the audit shall be regarded as 
   interim payments only and shall be adjusted to the extent necessary to 
   reflect the results of the audit.  If there has been any overpayment, it 
   shall be refunded promptly to Canada.