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Code · Kentucky · Chapter 45A — Kentucky model procurement code

45A.140 Accounting system.

65 words·~1 min read·/ky/chapter-45a/45a-140

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Except with respect to firm fixed price type contracts, no contract type shall be used unless it has been determined in writing that the proposed contractor's accounting system will permit timely development of all necessary cost data in the form required by the specific contract type contemplated and that the contractor's accounting system is adequate to allocate costs in accordance with generally accepted accounting principles.
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