[Code of Federal Regulations] [Title 14, Volume 5] [Revised as of January 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 14CFR1274.507] [Page 484] TITLE 14--AERONAUTICS AND SPACE CHAPTER V--NATIONAL AERONAUTICS AND SPACE ADMINISTRATION PART 1274_COOPERATIVE AGREEMENTS WITH COMMERCIAL FIRMS--Table of Contents Subpart 1274.5_Procurement Standards Sec. 1274.507 Procurement records. Procurement records and files for purchases in excess of the simplified acquisition threshold shall include the following at a minimum: (a) Basis for contractor selection. (b) Justification for lack of competition when competitive bids or offers are not obtained. (c) Basis for award cost or price.