Mass. Gen. Laws ch. 7C § 20
The contractor shall submit, in accordance with regulations of the commissioner, cost and pricing data to be used when negotiating adjustments for change orders or other contract modifications. Such cost and pricing data shall be based on generally accepted accounting principles and be in conformity with the guidelines promulgated by the commissioner. Cost estimators employed within the division of capital asset management and maintenance shall review and evaluate cost and pricing data submitted by the contractor.
The contractor shall certify that, to the best of his knowledge and belief, the cost and pricing data submitted was accurate, complete, and current as of the date of submission. Any change order or contract modification under which a certificate is required shall contain a provision that the price to the commonwealth, including profit or fee, shall be adjusted to exclude any significant sums by which the commonwealth finds that such price was increased because the contractor-furnished cost or pricing data was inaccurate, incomplete, or not current as of the date of submission.
Section 13 of chapter 258 and section 67A to section 67C, inclusive, of chapter 266, shall fully apply to the cost and pricing data certification requirements of this section.
Mass. Gen. Laws ch. 7C, § 20