D.C. Mun. Regs. tit. 27, r. 27-3306

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 27-3306 - DETERMINING ALLOWABILITY

3306.1

When determining whether a cost is allowable, the contracting officer shall consider the following factors:

(a) Reasonableness;

(b) Allocability;

(c) Consistency with generally accepted accounting principles and practices appropriate to the particular circumstances;

(d) The terms of the contract;

(e) Consistency with the limitations set forth in this chapter; and

(f) Consistency with any applicable law.

3306.2

If a contractor's accounting practices are inconsistent with this chapter, the contracting officer shall not allow costs resulting from those practices in excess of the amount that would have resulted from using practices consistent with this chapter.

D.C. Mun. Regs. tit. 27, r. 27-3306

Final Rulemaking published at 35 DCR 1652 (February 26, 1988)