Determination and Findings (D&F;) means a special form of written approval by an authorized official that is required by statute or regulation as a prerequisite to taking certain contract actions. The determination is a conclusion or decision supported by the findings. The findings are statements of fact or rationale essential to support the determination and must cover each requirement of the statute or regulation. [50 FR 1726, Jan. 11, 1985, and 50 FR 52429, Dec. 23, 1985, as amended at 67 FR 13053, Mar. 20, 2002]