Department of the Treasury Awarded a Contract to DEBRA A SPRAGUE for $300.00

Summary of Award

The recently awarded contract between the U.S. federal government and Debra A. Sprague for court reporter services reveals a modest yet strategically significant interaction between the public sector and a small private enterprise. This contract, categorized under a purchase order with an identifier code "2023H225P00226," was initiated on March 25, 2025. With a total obligation of $300, the contract aims to procure administrative support services, specifically court reporting, for law enforcement operations. Both the awarding and funding agencies are within the U.S. Department of the Treasury, specifically the Internal Revenue Service (IRS), highlighting their focus on supporting legal processes through a private, skilled service provider.

The awarding agency's involvement underlines the Department of the Treasury's emphasis on strengthening its investigative and administrative capabilities, signaled by its subsidiaries like the IRS’s Criminal Investigation unit and Special Operations office. The procurement reflects the agency's ongoing mission in efficiently executing its enforcement duties.

Debra A. Sprague, an individual contractor located in Cincinnati, Ohio, is recognized as a small, woman-owned business, indicating the government’s support for diversity and inclusivity in public procurement. Sprague’s business operates within the NAICS category of "Court Reporting and Stenotype Services" (code 561492), specializing in providing accurate transcription and stenotype documentation crucial for legal proceedings. Her business, characterized by its small scale and sole proprietorship status, aligns with the government’s goals to support small enterprises and entrepreneurs—underscored by the Small Business Set-Aside designation of the contract. The contract is marked by transaction details indicating a firm fixed price structure, ensuring budget predictability for both the government and the service provider. This type of contract is often used to effectively manage government spending while securing vendor commitments at a predetermined amount, minimizing the risk of cost overruns. Two transactions connected to this contract detail the financial movements made. The initial entry on March 25, 2025, records a transaction amount of $300, representing the entire obligated contract value. The second transaction, dated April 10, 2025, shows no additional funds obligated, possibly reflecting administrative updates or modifications without financial implications. These records underscore the straight-forward nature of the contractual agreement without complex financial exchanges, typically characteristic of larger, multifaceted government contracts. The scope of the contract, as described in its summary, is bounded within a single day’s performance period—from April 14, 2025, to its end the same day—implying the specific nature of the service required. The concise service window often suits court reporting tasks, which may involve capturing depositions, hearings, or similar legal events demanding precise documentation. The selection of Debra A. Sprague exemplifies the streamlined procurement process indicated by the solicitation procedures described as "Simplified Acquisition," known to benefit low-value contracts by reducing administrative burden. Furthermore, with only one offer received, the contract was deemed competed under Simplified Acquisition Procedures (SAP), a common method where expediency is legislatively supported to source essential services swiftly and efficiently. Crucially, the procurement supports broader fiscal administration goals while emphasizing the importance of properly documented legal testimonies, essential for the transparency and efficacy of legal investigations. Moreover, the contracting process showcases the intersection between innovative delivery of governmental services and the empowerment of niche service providers like Sprague, enhancing the national infrastructure for legal administration. In summary, the narrative of this awarded contract highlights a collaborative touchpoint between the government and a small business, illustrating public sector objectives to foster diversity, efficiency, and specialization within federal procurements. It provides a microcosmic view of how purchasing decisions align with overarching fiscal management policies and diversity initiatives, serving public interest through administrative enhancements facilitated by skilled, private sector involvement.