Which document governs the prohibition against splitting purchases?

The correct answer is based on the specific guidelines set forth in the Federal Acquisition Regulation (FAR), particularly in Subpart 13.003(c)(2). This section explicitly addresses the prohibition against splitting purchases, which is defined as the practice of dividing a purchase into smaller parts to evade the dollar threshold limits set for procurement actions. This practice can lead to non-compliance with competition requirements and regulations governing contract awards.

Understanding the significance of this regulation is crucial for maintaining ethical procurement practices and ensuring that all purchases are executed in accordance with established laws and policies. While the other documents, such as DoD Instruction 5000.01 and OMB Circular A-123, pertain to broader acquisition policies and financial management, they do not specifically delineate the rules regarding the splitting of purchases in the same manner as FAR Subpart 13.003(c)(2). Thus, familiarity with the FAR is essential for anyone involved in the procurement process to avoid potential legal and financial ramifications.