FAR 1.704
Content.
Each D&F shall set forth enough facts and circumstances to clearly and convincingly justify the specific determination made. As a minimum, each D&F shall include, in the prescribed agency format, the following information: (a) Identification of the agency and of the contracting activity and specific identification of the document as a "Determination and Findings." (b) Nature and/or description of the action being approved. (c) Citation of the appropriate statute and/or regulation upon which the D&F is based. (d) Findings that detail the particular circumstances, facts, or reasoning essential to support the determination. Necessary supporting documentation shall be obtained from appropriate requirements and technical personnel. (e) A determination, based on the findings, that the proposed action is justified under the applicable statute or regulation. (f) Expiration date of the D&F, if required (see 1.706 ). (g) The signature of the official authorized to sign the D&F (see 1.707 ) and the date signed.
Source: acquisition.gov — FAR
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