36.2.  Books of Account

Compliance with clause 36.1 shall require the Service Provider to keep (and where appropriate to procure that the Sub-Contractors shall keep) books of account in accordance with best accountancy practice with respect to this Agreement showing in detail:-

36.2.1.  administrative overheads;

36.2.2.  payments made to Sub-Contractors;

36.2.3.  capital and revenue expenditure;

36.2.4.  such other items as the Authority may reasonably require to conduct cost audits for verification of cost expenditure or estimated expenditure, for the purpose of clause 7 (Further Services and Change in Services) of the Change Protocol, clause 34 (Qualifying Change in Law) and clause 38 (Benchmarking and Market Testing),

and the Service Provider shall have (and procure that the Sub-Contractors shall have) the books of account evidencing the items in clauses 36.2.1 to 36.2.4 available for inspection by the Authority (and any expert) upon reasonable notice, and shall present a written report of these to the Authority as and when requested.