; and (2) establish a goal for each fiscal year for participation in Department contracts (including subcontracts) by small business concerns owned and controlled by veterans with service-connected disabilities that is not less than the governmentwide goal for that fiscal year for participation by small business concerns owned and controlled by service-disabled veterans under section 15(g)(1) of the Small Business Act ( 15 U.S.C. 644(g)(1) ). (b) Sole source contracts for contracts above simplified acquisition threshold For purposes of meeting the goals under subsection (a) and in accordance with this section, a contracting officer may award a contract to a small business concern owned and controlled by veterans or small business concerns owned and controlled by service-disabled veterans using procedures other than competitive procedures if— (1) such concern is determined to be a responsible source with respect to performance of such contract opportunity; (2) the anticipated award price of the contract (including options) will not exceed the amounts established in section 36(c)(2) of the Small Business Act ( 15 U.S.C. 657f(c)(2) )