South Carolina Code § 11-35-2020

Approval of accounting system.
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The chief procurement officer, the head of a purchasing agency, or a designee of either officer may require that:
(1) the proposed contractor's accounting system shall permit timely development of all necessary cost data in the form required by the specific contract type contemplated;
(2) the proposed contractor's accounting system is adequate to allocate costs in accordance with generally accepted accounting principles.

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