Md. Code Regs. 21.09.01.23
When the best interest of the State would be served by a deviation, the procurement officer may deviate from the cost principles set forth in these regulations, if a written determination is made by the procurement officer specifying the reasons for the deviation. A copy of the determination shall be filed promptly with the agency head and the determination shall be effective only upon approval by the agency head and upon incorporation into the contract. However, all costs shall be reasonable, lawful, allocable, and accounted for in accordance with generally accepted accounting principles to be reimbursed, and a deviation may not contravene this principle. After approval of the determination by the agency head, and the appropriate control authority, a copy of the determination shall be forwarded to the Board for informational purposes.
Md. Code Regs. 21.09.01.23