NEC Option C - Level of Cost Substantiation

Clause 52.2 provides that the Contractor is required to complete accounts of payments of defined cost, proof that payments have been made, communications about and assessments of CE’s for subcontractors and other records as stated in the Works Information.

My question relates to what “accounts of payments of defined cost” extends to. Does this encompass a full breakdown of each and every subcontract account traded position and end of life position? I am requesting a full breakdown, (my point being that how can I determine what the disallowed cost is) but the Contractor is advising me there is no requirement to provide this level of detail and just a COINS print-out.

As you say, clause 52.2 refers to accounts of payments of Defined Cost. For subcontractors, Defined Cost is payments in accordance with their contract. I would therefore suggest that you are right to ask for demonstration that the amount of payment is in accordance with the subcontract (the detail) and not just a print out of payments made.