Improvements in Small Purchasing Activities Can Save Money, Increase Competition, and Achieve Required Goals

Gao ID: GGD-82-44 June 8, 1982

GAO reviewed the small purchasing operations at certain Internal Revenue Service (IRS) and Customs Service offices.

At all locations, the sample transactions showed that: (1) many purchases were made without competition; (2) purchases were often directed from program offices rather being controlled by procurement officials; (3) various set-aside and sheltered procurement programs were not implemented; and (4) many transactions were for less than $500 but were paid using costly purchase order procedures rather than cash payments which are allowable under the increased imprest fund levels.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

Director: Arnold P. Jones Team: General Accounting Office: General Government Division Phone: (202) 512-7797


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