D.C. Mun. Regs. tit. 27, r. 27-3302
The contracting officer may recommend to the Director a deviation from the cost principles set forth in this chapter if the contracting officer determines in writing that the deviation would be in the best interests of the District.
The contracting officer's recommendation for a deviation shall be in writing and shall set forth the reasons and justifications for the proposed deviation.
A deviation shall be effective only upon written approval by the Director and incorporation in the contract.
The Director shall not approve a deviation under this section unless the costs agreed to under the deviation are reasonable, lawful, allocable, and accounted for in accordance with generally accepted accounting principles.
D.C. Mun. Regs. tit. 27, r. 27-3302