2799. DEFINITIONS

2799 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. SOURCE: Final Rulemaking published at 57 DCR 5745, 5751 (July 2, 2010).