D.C. Mun. Regs. tit. 6, r. 6-B2799
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.
D.C. Mun. Regs. tit. 6, r. 6-B2799