FAR 14.408-7
Documentation of award.
(a) The contracting officer shall document compliance with 14.103-2 in the contract file. (b) The documentation shall either state that the accepted bid was the lowest bid received, or list all lower bids with reasons for their rejection in sufficient detail to justify the award. (c) When an award is made after receipt of equal low bids, the documentation shall describe how the tie was broken.
Source: acquisition.gov — FAR
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