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 this chapter; provided that a written determination shall be made by the procurement officer specifying the reasons for the deviation. A copy of the determination shall be filed promptly with the head of a purchasing agency and the determination shall be effective only upon approval by the head of a purchasing agency and upon incorporation into the contract. However, to be reimbursed, all costs must be appropriate, lawful, allocable, and accounted for in accordance with generally accepted accounting principles and a deviation shall not contravene this principle.
Haw. Code R. § 3-123-24