Periodic audits upon the request of either party hereto, shall include a comparison between the items of actual cost and the cost set up in the estimate for each item. Upon completion of the Contract, a complete and final audit and true and correct accounting shall be had of expenses and all accounts, vouchers, records and data relating to the Contract and Joint Venture, to the extent that any such records must be kept subsequent to the completion of the Contract and liquidation of the Joint Venture, pursuant to the provisions of law or by direction of the parties, the same shall be kept at such place or places as the parties hereto from time to time may determine and the cost thereof shall be borne equally by the parties. The cost of all such audits shall be a part of the construction cost of the Project.