(a) The following persons are subject to an audit of books, accounts, or records:(1) before the expiration of the period of retention under subsection (c) of this section, a person who submits cost and price information under § 13-220 of this article, if the books, accounts, or records being audited are reasonably connected with the cost and price information;(2) a contractor or subcontractor under a procurement contract if, from an audit of a cost-type contract, the unit has reason to believe that costs have been inappropriately assigned to the cost-type contract from a fixed-price contract; and(3) a contractor or subcontractor under a procurement contract that:(i) was awarded by a method other than competitive sealed bids; and(ii) is not a firm fixed-price procurement contract.(b) An audit under this section may be conducted by: (1) the Department of Legislative Services;(2) a unit engaged in procurement; or(3) as authorized by law, any other unit.(c) A person subject to an audit under subsection (a) of this section shall keep books, accounts, and records for: (1) at least 3 years after the day on which the person receives final payment under a procurement contract or a subcontract; or(2) if longer, the period required under the procurement contract.