Accession Number : ADA311638

Title :   Audit Report on Small Purchases at Defense Logistics Agency Organizations.

Corporate Author : INSPECTOR GENERAL DEPT OF DEFENSE ARLINGTON VA

Personal Author(s) : Granetto, Paul J. ; Stephenson, Garold E. ; Kissner, Eugene E. ; Apffel, Tyler C. ; Christian, John H.

PDF Url : ADA311638

Report Date : 29 JUL 1996

Pagination or Media Count : 65

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.

Descriptors :   *LOGISTICS SUPPORT, *CONTRACTS, *AUDITING, UNITED STATES GOVERNMENT, ORGANIZATIONS, ACQUISITION, THRESHOLD EFFECTS, PROCUREMENT, AGREEMENTS, SIMPLIFICATION, DEFENSE PLANNING.

Subject Categories : Administration and Management
      Logistics, Military Facilities and Supplies

Distribution Statement : APPROVED FOR PUBLIC RELEASE