1. (1) A State authority shall file with the Office of the State Comptroller:

   1. (i) a copy of any exempt contract;
   2. (ii) a copy of any exempt contract amendment; and
   3. (iii) an explanation of why such contract or contract amendment is exempt from the Comptroller's approval.
2. (2) When an exempt contract or an exempt contract amendment is executed in order to meet an emergency, the State authority shall document in the explanation the nature of the emergency giving rise to the procurement.

3. (3) Copies of such exempt contracts, exempt contract amendments and the related explanation shall be filed within 60 day after the execution of such exempt contract or exempt contract amendment.

   (b)

4. (1) A State authority shall also file with the Office of the State Comptroller a copy of any eligible contract or eligible contract amendment entered into by the State authority for which the Comptroller has not provided notice pursuant to section 206.4(a) of this Part.
5. (2) Copies of such eligible contracts or eligible contract amendments executed on or after the date of the adoption of this Part shall be filed within 60 days after such execution.
6. (c) The filing of any contracts or contract amendments pursuant to this section shall be made in such form and manner as may be prescribed by the Comptroller. In addition, where an eligible contract amendment or an exempt contract amendment filed pursuant to this section modifies a contract that was not previously filed with the Office of the State Comptroller, the State authority shall, at the Comptroller's request, provide a copy of the original contract and any prior amendments thereto. A State authority should file a complete copy of any contract or contract amendment pursuant to this section, including all attachments and documents incorporated by reference therein, except where the Comptroller has determined that a complete copy is unnecessary, is not legally required, and has so notified the State authority.

(a)