Section 6-B2799. DEFINITIONS

 

When used in this chapter, the following terms shall have the meaning ascribed:

 

Audit – examination of statements of costs actually incurred.  Such audits may consist of desk reviews, test checks of a limited number of transactions, or examinations in depth, and shall be conducted in accordance with generally accepted accounting principles.   

 

General and administrative (G&A) expense– management, financial, and other expenses, which are incurred by, or allocated to a business unit and which are for the general management and administration of the business unit as a whole.  G&A expenses do not include those management expenses whose beneficial or causal relationship to cost objectives can be more directly measured by a base other than a cost input base representing the total activity of a business unit during a cost accounting period (48 CFR 9904.410.30 (2008)).  General and administrative costs are indirect costs (48 CFR 31.203 (a), (b) (2008).

 

Off-site employee – an employee who is detailed or assigned to the work site of another organization.

Procurement procedures – mechanism by which an agency enters into a negotiated personal services contract for expert and consulting services pursuant to the provisions of 27 DCMR 1900 et seq.

 

 

authority

Mayor’s Order 2008-92, dated June 26, 2008, and in accordance with the provisions of Chapter XXVII of the District of Columbia Government Comprehensive Merit Personnel Act of 1978, effective March 3, 1979 (D.C. Law 2-139; D.C. Official Code § 1-627.01 et seq.) (2006 Repl.)

source

Final Rulemaking published at 57 DCR 5745, 5751 (July 2, 2010).