1 In the absence of competition, the contracting authority may agree with the tenderer on a right to inspect the calculation if the value of the contract is worth CHF 1 million or more.
2 The price may be checked by the competent internal audit unit or by the Swiss Federal Audit Office (SFAO) at the premises of the tenderer and subcontractors. In the case of foreign tenderers or foreign subcontractors, the competent internal audit unit or the SFAO may request the competent foreign office to carry out the check if adequate protection in accordance with the Federal Act of 19 June 19925 on Data Protection is guaranteed.
3 Tenderers and their subcontractors who provide essential goods or services are obliged to provide the competent auditing entity with all necessary documentation and information free of charge.
4 The basis for a price check is, in particular, the financial and cost accounting of the tenderer or subcontractor, as well as the preliminary or post calculation of the contract price based on this. The calculation shows the total production costs according to the industry's standard cost breakdown, as well as the risk premia and profit.
5 If the check reveals that the price is too high, the contracting authority shall order the difference to be refunded or a price reduction applied in the future, unless the contract provides otherwise. An increase in price as a result of the check is excluded.