United States Code · Section
§ 240f — Audits: Selection Of Service Providers For Audit Services
10 U.S.C. § 240f
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The Department of Defense shall select service providers for auditing services based on the best value to the Department, as determined by the resource sponsor for an auditing contract, rather than based on the lowest price technically acceptable service provider.
Implementing Regulations
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215.101-2-70 Limitations and prohibitions.48 C.F.R. § 215.101-2-70