Sole source procurements represent one of the highest-risk areas in public sector auditing due to their inherent vulnerability to fraud, waste, abuse, and favoritism. While state law permits sole source contracting when only one source is practicably available, this exception to competitive procurement requires extraordinary justification and documentation. State auditors play a critical role in safeguarding the state resources by evaluating whether agencies have legitimately applied sole source exceptions or whether they have circumvented competitive requirements through inadequate market research, insufficient justification, or procedural shortcuts. Sole source procurements that fail to meet statutory criteria, lack proper approvals, or demonstrate price unreasonableness expose agencies to legal challenges, fiscal waste, and erosion of public confidence.

This course prepares state auditors to systematically evaluate sole source procurement files for compliance with applicable laws, regulations, and policies. Participants will develop the technical knowledge and analytical frameworks needed to identify red flags, assess documentation adequacy, and verify procedural compliance to strengthen procurement integrity across the Commonwealth.