This can be a source of confusion among contracting professionals. The distinction rests on the formality of the two. FAR 1.701 states "Determination and Findings 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." FAR 1.704 goes further and prescribes specific content required for a formal D&F. Other references in the FAR to "determination" or "written determination" either do not require specific documentation or require written documentation without a prescribed format and without requiring higher-level approval (i.e., the contracting officer documents the contract file). The reference at FAR 17.207(d) is not a “Determination and Findings” iaw FAR 1.701. However, be aware that agency or local procedures may supplement the FAR coverage so you should check that as well.