Audit Report on Small Purchases at Defense Logistics Agency Organizations.
Abstract
The Federal Acquisition Regulation authorizes the use of simplified acquisition (small purchase) procedures when making purchases that do not exceed the simplified acquisition threshold. Such procedures include blanket purchase agreement orders, purchase orders, imprest fund transactions, and purchases made with the International Merchant Purchase Authorization Card (IMPAC), a Government-wide commercial credit card. In FY 1994, procurements under $25,000 (small purchases) accounted for 98 percent of the Defense Logistics Agency's 1.3 million contracting actions and 19 percent ($1.9 billion) of the $9.75 billion it spent for contracting. We reviewed small purchase actions made using simplified acquisition procedures.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jul 29, 1996
- Accession Number
- ADA311638
Entities
People
- Eugene E. Kissner
- Garold E. Stephenson
- John H. Christian
- Paul J. Granetto
- Tyler C. Apffel
Organizations
- Office of the Inspector General, U.S. Department of Defense