TABLE OF CONTENTS

40.3 - [Acquisitions](#Acq40_3_1)

40.3.1 - [Introduction](#Acq40_3_1)

40.3.2 -- [References](#Acq40_3_2)

40.3.3 -- [Definitions](#Acq40_3_3)

40.3.4 -- [Types of Acquisitions](#Acq40_3_4)

40.3.4.1 -- [Centralized Purchases](#Acq40_3_4_1)

40.3.4.2 -- [Simplified Acquisitions Purchases](#Acq40_3_4_2)

40.3.4.3 -- [Contracting Officers Technical Representative
(COTR)](#Acq40_3_4_3)

40.3.5 -- [Section 508](#Acq40_3_5)

40.3.6 -- [Property](#Acq40_3_6)

40.3.6.1 -- [Records Management](#Acq40_3_6_1)

40.3.7 -- [Purchase and Use of Promotional Items](#Acq40_3_7)

40.3.8 -- [Purchase of Shredders](#Acq40_3_8)

40.3.9 -- [Purchase of Video Projectors](#Acq40_3_9)

40.3.10 -- [Assignment of Cell Phones](#Acq40_3_10)

40.3.11 -- [Processing External Training Requests](#Acq40_3_11)

40.3.12 -- [Counsel Review of Contracts](#Acq40_3_12)

40.3.13 -- [Interagency Agreements (IAG)](#Acq40_3_13)

40.3.13.1 -- [Authority](#Acq40_3_13_1)

40.3.13.2 -- [Receiving Service](#Acq40_3_13_2)

40.3.13.3 -- [Performing Service](#Acq40_3_13_3)

40.3.13.4 -- [Approving Payment for Services Received by TIGTA under an
IAG](#Acq40_3_13_4)

40.3.14 -- [Accounting Codes for Requisitions Involving the Acquisition
of Capitalized Assets](#Acq40_3_14)

40.3.15 -- [Personal Identity Verification (PIV) for Contractor
Personnel](#Acq40_3_15)

40.3.16 -- [Payment Procedures](#Acq40_3_16)

40.3.17 -- [Small Purchase Card Program Guidance and
Procedures](#Acq40_3_17)

40.3.17.1 -- [Delegation of Procurement Authority](#Acq40_3_17_1)

40.3.17.2 -- [Limits](#Acq40_3_17_2)

40.3.17.2.1 -- [Antideficiency Act Limits](#Acq40_3_17_2_1)

40.3.17.3 -- [Positions Authorized to receive Small Purchase
Cards](#Acq40_3_17_3)

40.3.17.4 -- [Opening a Small Purchase Account](#Acq40_3_17_4)

40.3.17.5 -- [Government Purchase Card Procedures and
Training](#Acq40_3_17_5)

40.3.17.6 -- [Issuance of Purchase Card](#Acq40_3_17_6)

40.3.17.7 -- [Convenience Checks](#Acq40_3_17_7)

40.3.17.8 -- [Security of Purchase Cards and Convenience
Checks](#Acq40_3_17_8)

40.3.17.9 -- [Lost or Stolen Card](#Acq40_3_17_9)

40.3.17.10 -- [Purchasing and Ordering Information and
Procedures](#Acq40_3_17_10)

40.3.17.10.1 -- [Mandatory Sources for Small Purchase Cards
Purchases](#Acq40_3_17_10_1)

40.3.17.10.2 -- [IRS Office Supply Contract](#Acq40_3_17_10_2)

40.3.17.10.3 -- [Charging Office Supplies](#Acq40_3_17_10_3)

40.3.17.10.4 -- [How to Resolve Order Problems](#Acq40_3_17_10_4)

40.3.17.10.5 -- [E-Way](#Acq40_3_17_10_5)

40.3.17.10.6 -- [Authorized Purchases](#Acq40_3_17_10_6)

40.3.17.10.7 -- [Prohibited Purchases](#Acq40_3_17_10_7)

40.3.17.10.8 -- [Tax Exemption](#Acq40_3_17_10_8)

40.3.17.10.9 -- [Manufacturer/Retailer Rebates](#Acq40_3_17_10_9)

40.3.17.10.10 -- [Telephone or Internet Orders](#Acq40_3_17_10_10)

40.3.17.11 -- [Responsibilities](#Acq40_3_17_11)

40.3.17.12 -- [Account Updates and Maintenance](#Acq40_3_17_12)

40.3.17.12.1 -- [Credits](#Acq40_3_17_12_1)

40.3.17.12.2 -- [Dispute Process](#Acq40_3_17_12_2)

40.3.17.13 -- [Cardholder Ethics](#Acq40_3_17_13)

40.3.17.14 -- [Ratio of Cardholders to Approving
Officials](#Acq40_3_17_14)

40.3.17.15 -- [Program Review](#Acq40_3_17_15)

40.3 [Acquisitions.]{.underline}

40.3.1 []{#Acq40_3_1 .anchor}[Introduction]{.underline}. This manual
section describes the Treasury Inspector General for Tax Administration
(TIGTA)'s Acquisitions and Small Purchase Card Programs. The Bureau of
the Public Debt's Administrative Resource Center (BPD/ARC) serves as
TIGTA's Procurement Office and Contracting Officer. As such, they are
available to provide information and assistance regarding acquisitions.
This section does not alter contracting requirements arising under other
controlling authorities.

40.3.2 []{#Acq40_3_2 .anchor}[References]{.underline}.

-   Federal Acquisition Regulations (FAR), Part 8 and Part 13

-   GSA Federal Supply Schedules

-   Treasury Directive 76--04, Government Purchase Card Program

-   Department of Treasury Acquisition Regulation (DTAR)

-   Presidential Executive Order 13423

-   Office of Government Ethics Standards of Conduct for Executive
    Branch Employees

-   OMB Circular A-123 (Appendix B)

40.3.3 []{#Acq40_3_3 .anchor}[Definitions]{.underline}.

Accounting String Code -- The Accounting String Code is a combination of
codes used in the CitiDirect Purchase Card System and the Procurement
Request Information System Management (PRISM) System to assign
accounting codes to purchase card transactions and procurement requests.
An Accounting String Code consists of a fund, budget fiscal year, cost
center, standard general ledger account, budget object code, reporting
category, and project code, as defined and established in the Oracle
Federal Financials accounting system. Each Accounting String Code is
assigned a description.

Acquisition -- The obtaining by contract with appropriated funds of
supplies or services (including construction) by and for the use of the
Federal Government through purchase or lease. Acquisition begins at the
point when agency needs are established and includes the description of
requirements to satisfy agency needs, solicitation and selection of
sources, award of contracts, contract financing, contract performance,
contract administration, and those technical and management functions
directly related to the process of fulfilling agency needs by contract.

Agency Program Coordinator -- The Agency Program Coordinator is the
person responsible for managing the purchase card program and serves as
the liaison between the Finance Manager and Citibank. The Agency Program
Coordinator establishes the policies and procedures and the training
requirements for the purchase card program. The Agency Program
Coordinator appoints Approving Officials in writing; sets up new
Cardholder accounts; and completes all maintenance actions on these
accounts. The Agency Program Coordinator also conducts periodic reviews
of Cardholder accounts. TIGTA's Agency Program Coordinator is in the
Division of Procurement/Bureau of the Public Debt.

Approving Official -- The Approving Official is the person who will
review and approve monthly cardholder statements, ensuring that the
statements are complete, accurate, and reflect only authorized purchases
deemed necessary and are fully documented as defined herein. The
Approving Official nominates potential cardholders to the Organization
Program Coordinator. The Approving Official will also assist the
cardholder in resolving disputed payments.

Alternate Approving Official -- An Alternate Approving Official is
appointed by the Agency Program Coordinator in writing and acts as the
Approving Official in the Approving Official\'s absence.

Cardholder -- The Government employee who is issued a Government
Purchase Card to make appropriate purchases to accomplish the mission of
TIGTA.

Citibank -- Citibank is the contracted bank that issues purchase cards
to cardholders and provides purchase card services.

CitiDirect -- CitiDirect is a purchase card system offered by Citibank
that enables agencies to reconcile, submit, and monitor purchase card
transactions online. Approving Officials submit monthly statements,
called e--statements, using CitiDirect. The e-statements become invoices
in the accounting system.

Contracting Officer -- A person with the authority to enter into,
administer, and/or terminate contracts and make related determinations
and findings.

Contracting Officer's Technical Representative (COTR) -- The
Government's principal program representative who provides technical
input to the pre-award and post-award phases of contracting.

Convenience Checks -- Convenience checks are checks written against a
Cardholder\'s purchase card account. Convenience checks give cardholders
the flexibility to buy from merchants who do not accept the purchase
card.

Cycle Date -- The cycle date or billing cycle date is the date on which
the bank bills the cardholders each month. All purchase cardholder
monthly statements will reflect all charges received by the bank for
billing from the 9th of the preceding month to the close of business on
the 8th of the current month. The related e--statement becomes available
in CitiDirect on or about the 10th of the month.

Delegation of Procurement Authority -- A written document conveying
authority for Cardholders to make purchases for the Government. This
delegation terminates upon the employee's separation from his or her
organization or cancellation of the card. For BPD/ARC, the Bureau Chief
Procurement Officer makes this delegation. For external agencies, the
delegation shall be in accordance with respective agency procedures.

Department of Treasury Acquisition Regulation (DTAR) -- Issued under the
authority of the FAR and Treasury Directive 76-01, the DTAR sets forth
procurement policies and procedures for processing Treasury Department
acquisitions. The DTAR is issued as Chapter 10 of Title 48, CFR. The FAR
and DTAR apply to all acquisitions of supplies and services, which
obligate appropriated or non-appropriated funds.

E-Statement -- An e-statement is the equivalent of a monthly purchase
card statement within the CitiDirect system. The e-statement replaces
the paper statements for official reconciliation and payment purposes.

Federal Acquisition Regulation (FAR) -- Compilation of contracting
regulations for use by executive agencies in acquiring goods and
services. The FAR is issued as Chapter 1 of Title 48, CFR.

Finance Manager -- The Finance Manager is the person responsible for
paying Citibank charges, serves as the customer contact for CitiDirect
questions, and processes requests in CitiDirect for new purchase cards,
changes in Approving Officials, etc.

Interagency Agreement (IAG) - An Interagency Agreement is a legally
binding contract between two Federal agencies.

Micro-Purchase -- An acquisition of supplies or services using
simplified acquisition procedures, the aggregate amount of which does
not exceed \$2,500, except for construction. A micro-purchase for
construction is limited to \$2,000. Micro-purchases are exempt from most
FAR requirements. For instance, micro-purchases may be made without
obtaining competitive quotes if the cardholder believes that the price
is reasonable.

Organization Program Coordinator -- The Organization Program Coordinator
is responsible for coordinating the purchase card program for a
designated office or organizational unit. The Organization Program
Coordinator serves as liaison between the Finance Manager and the
Cardholders and Approving Officials within the office. The Organization
Program Coordinator ensures the office or organizational unit is
complying with the Purchase Card Program\'s policies and procedures.
TIGTA's Organization Program Coordinator is located within the Office of
Mission Support, Human Resources Division.

Reallocate -- Reallocate in the CitiDirect system is the process of
changing the default Accounting String Code to an alternative one for a
purchase card transaction.

Standard Agency Buy -- A purchase that does not require advance approval
by the Approving Official. Authority for designating an item as a
"Standard Agency Buy" rests solely with the Cardholder's Approving
Official. The designation must be written and placed in the file each
time it is used in place of advance approval. The cardholder must note
that an item is a "Standard Agency Buy" on the purchase log in cases
where this exemption from prior approval is being used.

Simplified Acquisitions -- An acquisition of supplies, non-personal
services, and construction, the aggregate amount of which costs
\$100,000 or less.

Split Purchase -- A purchase where a cardholder intentionally divides or
appears to divide what should be a single purchase into two or more
separate purchases on one or more occasions to avoid exceeding his or
her single purchase limit. Cardholders are prohibited from splitting
purchases in order to use the Purchase Card.

Statement of Work -- A description of the technical requirements for a
service. All Statements of Work shall include the work to be performed;
location of work; period of performance; deliverable schedule;
applicable performance standards; and any special requirements
(e.g*., *security clearances, travel, special knowledge, etc.).

Vendor - A business entity that promotes or exchanges goods or services
for money.

40.3.4 []{#Acq40_3_4 .anchor}[Types of Acquisitions.]{.underline} TIGTA
uses different classifications of acquisitions/procurements, each with
varying requirements and regulations.

40.3.4.1 [Centralized Purchases.]{.underline} Regardless of the method
of purchase some items such as the following are considered centralized
purchases and must be processed through the appropriate functional
office:

-   Copiers and their corresponding maintenance agreements;

-   Postage meters and their corresponding maintenance agreements;

-   Leased antenna sites;

-   Government owned vehicles; and

-   Automated Data Processing (ADP) equipment and software.

The Office of Mission Support controls funding for copiers and postage
meters and their respective maintenance agreements.

With the exception of a small amount of funds designated for
investigative purposes, funding for ADP equipment and respective
maintenance agreements is controlled by the Office of Information
Technology (OIT). Requests for procurement for all ADP equipment must be
submitted to OIT. OIT will approve, fund, and forward the request to
BPD/ARC for processing.

Except for TIGTA Headquarters (1125 15^th^ Street), each function will
purchase its printer toner cartridges. OIT will purchase printer toner
cartridges for all occupants of the TIGTA Headquarters.

40.3.4.2 [Simplified Acquisitions Purchases.]{.underline} Simplified
Acquisition Procedures are set forth at FAR part 13. Simplified
acquisition procedures are frequently used to execute purchases of
supplies or services up to \$100,000 and may employ procurement vehicles
such as Blanket Purchase Agreements, Interagency Agreements, etc.

The principle of promoting competition to the maximum extent possible
applies to simplified acquisitions, as well as to higher value actions.
To this end, contracting officers are encouraged to solicit quotes or
offers from at least three sources. However, in some cases only one
source is reasonably available. In these situations, where the contract
exceeds \$2,500 in value, the contracting officer is required to
document for the file the reasons for the absence of competition and a
Sole Source Justification should be completed for submission to BPD/ARC.

Contracting officers must not solicit quotations based on personal
preference or restrict solicitation to suppliers of well-known and
widely distributed makes or brands. Micro-purchases shall be distributed
equitably among qualified suppliers to the extent practicable.

> Purchase Requests (PRs) that exceed \$2,500 often require market
> surveys listing at least 3 sources, and in some cases, will also
> require a Statement of Work (see FAR 8.405-2 Ordering procedures for
> services requiring a statement of work). Also purchase requests over
> \$2,500, the request must be entered into the PRISM System. A User
> Manual can be found at the website
>
> <http://arc.publicdebt.treas.gov/fs/fs_oracleprism.htm>.
>
> PRs that obtain the services and/or supplies of one unique vendor, a
> Sole Source Justification (see FAR 8.405-6 Limited Sources
> Justification and Approval), a Statement of Work, and a Justification
> for Other Than Open and Full Competition (See FAR Subpart 6.2 Other
> Than Full and Open Competition) are also required.

The extent of the documentation is left to the discretion of the
individual contracting officer; however, it is generally accepted that a
sole source justification for a simplified acquisition should address
the following three areas:

-   The authority that permits a sole source acquisition. For simplified
    acquisitions, this authority is always FAR 13.106-1(b) (1). The
    "Justification for Other Than Full and Open Competition" and five
    statutory conditions permitting other than full and open competition
    do not apply to simplified acquisitions.

-   A statement regarding the unique qualifications of a particular
    vendor or brand or why the nature of the acquisition requires the
    use of a sole source acquisition. This usually includes a discussion
    of unique capabilities, special licensing requirements, or
    abbreviated time frames.

-   A description of the market survey used to make the determination
    that there is only one source reasonably available. This description
    should identify the surveyed sources by name and should clearly
    indicate why only the recommended source can meet the need.

> For this purpose TIGTA will use the BPD Sole Source Justification --
> Simplified Acquisitions form found at Word/File/New/On My
> Computer/Mgmt Services tab. Brand name specifications in TIGTA
> acquisition documents may require a separate written justification and
> approval.

When planning for the purchase of supplies or services, it is important
for the initiating office to be aware of the various types of
procurement vehicles available, and the necessary documentation required
including the Purchase Request form. The form is available from Word/
File/ New/ On My Computer/Mgmt Services tab. The Requestor is
responsible for completing the request information for the procurement
need and forwarding the PR to their manager/supervisor for review and
approval. The Funding Official section is for each function Office
Budget Coordinator to approve for funding. It is up to each function
office on how you will include the PR form with your acquisitions and
small purchase card documentations.

40.3.4.3 [Contracting Officer's Technical Representative (COTR) and
Invoice Approver (IA).]{.underline} BPD/ARC's procurement policy
requires the use of a certified COTR for service contracts. The
requisitioning office must nominate a certified COTR who will assist the
contracting officer in the monitoring of the contract. It is strongly
recommended that TIGTA functional offices have certified COTRs for
service contracts that require technical guidance and active oversight.
When the use of a COTR is not appropriate, BPD/ARC requires the use of
an "Invoice Approver." The use of Invoice Approver will only be suitable
for goods and services where minimal to no dialogue with
vendor/contractor is required by a TIGTA employee. As a general
guideline, the following are descriptions of when a COTR or an Invoice
Approver is required:

[]{.mark}

-   [Service contracts]{.underline} - When a service is being provided
    by a contractor and continued monitoring of the contract is
    required, then a COTR is required.

-   [Delivery contracts]{.underline} - When a specific amount of goods
    is ordered, then an invoice approver is required.

-   [Service contracts]{.underline} - When a specific service is
    provided but does not require monitoring (such as with leasing of
    cell phones, telephone land-line services), then an invoice approver
    is required.

Once a requisition is submitted through PRISM to BPD, if a COTR is
required, BPD/ARC will communicate that to the requesting office.

[COTR Duties and Responsibilities]{.underline}

[The COTR:]{.underline}

[]{.mark}

-   Supports the Contracting Officer by monitoring the contractor's
    performance in reference to the contract requirements, as specified
    in the DTAR and the FAR.

-   Furnishes technical direction, monitors contract performance, and is
    the focus point for all correspondence and discussions with the
    contractor.

[]{.mark}

**[COTR Duties (Do's)]{.underline}**

-   Maintain an arms-length relationship with the contractor;

-   Keep Contracting Officer fully informed of any technical or
    contractual difficulties encountered during performance;

-   Assure the Contracting Officer that the contractor's performance
    meets the technical requirements, terms, and conditions of the
    contract;

-   Support the Contracting Officer when informing the contractor of
    failures to comply with the technical requirements of the contract;

-   Coordinate ALL security activity for contractor personnel, as
    needed;

-   Ensure that any Government Furnished Property is available when
    needed and is being accounted for by the appropriate property
    personnel;

-   Ensure that all required items, documentation, data, and/or reports
    are submitted as required by the contract;

-   Evaluate proposals and participate in negotiations for contract
    modifications and claims, as requested by the Contracting Officer;

-   Review vouchers for cost-reimbursement type work and recommend
    approval/disapproval to the Contracting Officer;

-   Review and process invoices and vouchers in a timely manner in
    accordance with the Prompt Payment Act;

-   Monitor the amount of funding and coordinate with the appropriate
    functional budget coordinator to modify the contract, if necessary.

-   Document decisions made and actions taken as the COTR;

-   Maintain adequate records to sufficiently describe the performance
    of duties as COTR during contract performance;

-   Provide the Contracting Officer with a copy of any correspondence
    sent to the contractor;

-   Conduct site visits at the location(s) where the work is being
    performed;

-   Verify that required Dept. of Labor and Equal Employment Opportunity
    documents are posted in view of employees;

-   Perform final inspection and acceptance of all work required under
    the contract.

[]{.mark}

**[Actions COTR must avoid (Don'ts)]{.underline}**

-   Award, agree to, or sign any contract, delivery order or task order.
    (Exception: Delivery orders or task orders for \$2,500 or less when
    authorized by the Contracting Officer in the contract's ordering
    procedures section.);

-   Make any commitments or otherwise obligate the Government to make
    any changes to the contract. This does not preclude the COTR from
    providing technical interpretation or guidance on the existing
    contract;

-   Require the contractor to perform any task or permit any
    substitution not specifically provided for in the contract;

-   Increase the dollar limit or authorize work beyond the dollar limit
    of the contract; authorize the expenditure of funds;

-   Give direction to the contractor or to its employees except as
    provided for in the contract;

-   Change the period of performance;

-   Authorize the purchase of equipment or the furnishing of Government
    property, except as authorized under the contract;

-   Authorize subcontracting or the use of consultants;

-   Supervise, direct or control contractor employees;

-   Approve travel and relocation expenses over and above that provided
    for in the contract;

-   Authorize the use of overtime.

[]{.mark}

[Mandatory Training and Maintenance Training]{.underline}

[]{.mark}

On April 28, 2004, Treasury revised DTAR 1001.670-(Acquisition Circular
02-01). This revision changed the policy on the training, nomination,
appointment and termination of appointment of a COTR. The changes can be
found at <http://intranet.treas.gov/procurement/cotr/> . The web page
includes the Role of the COTR and COTR Policy (Revised -- April 28,
2004).

[]{.mark}

-   The policy establishes that in order to be certified as a COTR, the
    employee must complete 40 hours of basic acquisitions training.
    There are options to complete this training requirement. The
    training may be completed in a classroom environment or through
    On-Line training. The employee will have 30 days to complete the
    required courses in order to meet the 40-hour training requirement.

-   The sources for the COTR training courses are as follows:

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-   Classroom Based Training -- Treasury Acquisition Institute

-   Online Basic Training -- Defense Acquisition University (DAU)
    Continuous Learning Center. The DAU online training courses can be
    found at <https://acc.dau.mil/CommunityBrowser.aspx?id=22122>

If you have any technical questions or problems with DAU online courses,
you can contact the DAU Help Desk by email <dauhelp@dau.mil> or phone
1-800-568-6924.

-   Functions should submit their COTR nominations to the Organization
    Program Coordinator with the name of the individual(s) that has/have
    been selected to be trained as a COTR. The 30 day time period to
    complete the training requirements will begin once nominated by the
    function.

-   The COTR is also required to complete 8 hours of maintenance
    training each fiscal year. The maintenance training should include
    acquisition, technical, job-specific, or project management courses.

[]{.mark}

[Invoice Approver Duties and Responsibilities]{.underline}

-   Review the Contractor's invoice to ensure that they accurately
    reflect the work completed in accordance with the requirements.
    Certify the invoice for both the item billed and the amount billed.

-   Ensure the appropriate obligation number is shown on the invoice
    approval form so that the expense will be charged to the appropriate
    cost center, budget object code (BOC), and fiscal year.

40.3.5 []{#Acq40_3_5 .anchor}[Section 508.]{.underline} Section 508
requires that when Federal agencies develop, procure, maintain, or use
electronic and information technology (EIT), Federal employees with
disabilities have access to and use of information and data that is
comparable to the access and use by Federal employees who are not
individuals with disabilities, unless an undue burden would be imposed
on the agency. EIT includes, but is not limited to printers, copiers,
fax machines, scanners, laptops, desktop computers and telephones. All
acquisitions of EIT supplies and services are required to comply with
section 508 of the Rehabilitation Act. The Access Board standards are
available at (<http://www.access-board.gov/508.htm>). All PRs for EIT
must include a § 508 form.

The Department has issued Small Purchase Card guidance on Section 508 at
<http://www.treas.gov/offices/management/dcfo/procurement/508/508guidance.pdf>.
The 508 training is offered at this site.

40.3.6 []{#Acq40_3_6 .anchor} [Property]{.underline}. Upon purchase,
TIGTA property must be accurately recorded in the property management
system. Refer to (500)-140, Personal Property Management Program and
(600)-50-12 regarding capitalized assets for further information.

40.3.6.1 [Records Management.]{.underline} For record retention of
procurement files, refer to the General Records Schedule 3, Procurement,
Supply, and Grant Records. The web site can be obtained at

<http://www.archives.gov/records-mgmt/ardor/grs03.html>

40.3.7 []{#Acq40_3_7 .anchor}[Purchase and Use of Promotional
Items]{.underline}. The purchase of promotional items for recognition,
recruitment, conferences and professional liaison with appropriated
funds are authorized for both external and internal purposes only when
these items support a TIGTA business objective and there is a bona fide
need for the item. TIGTA cannot use appropriated funds to improve its
own image; nor can we use appropriated funds for publicity, propaganda
purposes, or self-aggrandizement.

[Selection Criteria]{.underline}. Where there is a bona fide need for
the purchase of promotional items, the selection of items must meet all
of the criteria listed below:

-   Has a practical use appropriate for audiences of employees,
    taxpayers, and/or tax professionals.

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-   Must display one of the following list of information:

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-   Treasury Inspector General for Tax Administration's (TIGTA)

-   TIGTA's seal

-   TIGTA's Investigations' shield

-   TIGTA's website

-   TIGTA's hotline number

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-   Is likely to be seen and/or used by more people than the original
    recipient.

-   Is economically priced and reasonably portable.

-   Passes common sense child-safety standards, e.g., is too big to be
    swallowed and has no sharp edges.

-   Avoids the perception that taxpayer dollars have been frivolously
    spent.

-   Is not offensive in nature.

[Procurement Process for Recruitment, Trade Shows, Retirements and
Recognition Items]{.underline}. TIGTA has an approved list of suggested
items and their authorized cost for the purchase of recruitment, trade
shows, retirements, award ceremony, and employee/group recognition items
(See [Exhibit (600)-40.2](../../600-exhibits/exhibit600-40-2.doc)). The
list of examples of items previously purchased which briefly describe
the item and provides ordering information can be found at [Exhibit
(600)-40.3](../../600-exhibits/exhibit600-40-3.doc). [Exhibit
(600)-40.4](../../600-exhibits/exhibit600-40-4.doc) has the list of
approved vendors authorized to reproduce the TIGTA seal and the
Investigations shield. Only items listed should be ordered for these
purposes.

The suggested items under \$2,500 may be ordered, with management
approval, using the small purchase card. For items over \$2,500, the
request must be submitted through PRISM. Each function is responsible
for funding their orders. In addition, each function may decide to
institute its own internal procedures for review, approval and ordering.

All items purchased for the Office of Investigations will display the
Investigations' shield or TIGTA seal. Items purchased for all other
functions will display the TIGTA seal. The selected vendor must be on
the approved list. All requests to add vendors to the list must be
submitted to Office of Mission Support for review and approval. To avoid
additional set-up charges, inquire about any TIGTA dyes and artwork on
hand.

40.3.8 []{#Acq40_3_8 .anchor}[Purchase of Shredders.]{.underline} There
are general specifications on types of shedders that should be purchased
for disposal of information based on the size of the office. All
shredders must provide cross-cut shredding capabilities.

Cross-cut shredders are able to provide more security to shredded
documents than a strip-cut shredder.

[Standards for Types of Shredders]{.underline}

-   General Office Shredders (Mid-Volume) - a medium size shredder that
    can shred up to 30 sheets of paper at a time. The required
    distribution is for 3 - 49 employees within an office.

-   Heavy Duty Shredders (High-Volume) - a heavy duty shredder with
    higher-end that can shred up to 60 sheets of paper at a time. The
    required distribution is for 50 or more employees within an office.

-   Low-Volume Cross Cut Shredders - used for the small offices or
    individual users. The required distribution is for small PODs with
    up to 2 employees within an office. Sheet capacity varies with paper
    weight, grain, size and quality plus sufficient power supply.

-   High Security Shredders (for disposal of high security information
    ONLY) - a high security shredder is designed to meet and exceed the
    needs of top secret shredding. In general, most TIGTA offices would
    not require this type of shredder. However, if an office determines
    a need for this type of shredder, due to the sensitivity level of
    the information to be destroyed, the office must determine the
    specific security levels and specifications that are required to
    properly destroy the materials. Guidance on confidential records can
    be found in Chapter (500)-130 of the TIGTA Operations Manual.
    Questions can also be directed to TIGTA's Security Officer. If your
    office has an infrequent need, contact Management Services to
    arrange for the disposal of your high security information.

> Each function is responsible for purchasing shredders from their
> allocated budgetary amount. The function offices must continue to
> follow all established procurement guidelines, including appropriate
> approval levels for the function, as well as, property inventory
> requirements.

40.3.9 []{#Acq40_3_9 .anchor}[Purchase of Video Projectors]{.underline}.
The OIT standard for purchases of video projector addresses travel and
conference room projection requirements by providing a light-weight, but
powerful projection device for presentations in all work environments.
Functions are required to meet or exceed the standard configuration
listed below:

[Projector Standards]{.underline}

-   1024 x 768 (XGA) native resolution

-   640x 480 (VGA) to 1600x1200 (UXGA) compatibility

-   Brightness: 1300-1700 Ansi lumens

-   Manual focus and zoom capability

-   PC/Mac compatibility

-   2 RGB-15pin computer inputs

-   Inputs: Computer: (M1-D/A), video (S-Video and RCA), audio (3.5mm
    mini jack)

-   Audio outputs: RCA jack, On-board Speaker

-   Standard or extended warranty which covers product up to 48 months
    from purchase

-   Digital Keystone correction

-   Video: NTSC 3.58, NTSC 4.43, PAL (all), SECAM (all), SDTV (480i),
    EDTV (480p), HDTV (480p, 576i, 1080i) high definition (HD)
    compatibility

-   Weight under 3 pounds

[Required Accessories]{.underline}

-   Carry Case

-   Rugged Travel Case

40.3.10 []{#Acq40_3_10 .anchor}[Assignment of Cell Phones]{.underline}.
Each Senior Executive determines which positions within his/her function
are allowed the use of cellular phones for government purposes. If
changes to the below list are necessary, written notification from the
appropriate Deputy, Associate, or Assistant Inspector General should be
submitted to the Director, Information Technology.

**Positions Allowed the Use of Cell Phones**

  ------------------ ---------------------------- ----------- --------------------------------
  **Immediate Office                              **Office of 
  of the IG**                                     Audit**     

  **\***             Media/Congressional Liaison              SES

                     Staff Assistant                          GS-15\'s

                     EEO Specialist                           GS-14's

                                                  **Office of 
                                                  Mission     
                                                  Support**   

  **Office of                                     **\***      SES
  Counsel**                                                   

  **\***             SES                          **\***      GS-15,s

  **\***             Supervisory Attorneys        **\***      Asst Dir, Support Services/Admin
                                                              Officer

                     Disclosure Officer                       

  **Office of                                                 Real Estates Specialist
  Investigations**                                            

  **\***             SES                          \*          OIT Supervisors

  **\***             1811\'s                      \*          OIT Subject Matter Experts of
                                                              Critical Areas

  **\***             Some Non-1811\'s in                      
                     Operations, SED & TFSD                   
  ------------------ ---------------------------- ----------- --------------------------------

\* Indicates those positions that are ***required*** to carry a cell
phone.

All employees who have a cell phone agree to follow the guidance from
Operations Manual (500)-150.5.6.3, that cellular phones should only be
used for official use, with an understanding that occasional personal
calls may be necessary.

Functions may establish additional procurement guidelines and property
inventory requirements that must also be followed.

40.3.11 []{#Acq40_3_11 .anchor}[Processing External Training
Requests.]{.underline} All training requests must be initiated on a
Standard Form 182. External Training Requests under \$2,500 should be
paid for using the small purchase cards or convenience checks, if the
vendor does not accept credit cards. Training requests that cost over
\$2,500 must be submitted to BPD/ARC. Refer to (600)-70.19.7 for further
information. Training requests over \$2,500, where TIGTA is having the
vendor come to a designated site (e.g. TIGTA office or hotel), must be
processed through PRISM with the related review of the sole source
justification. Training requests over \$2,500 at the vendor's location
are submitted to BPD/ARC at <TGT@bpd.treas.gov> to obligate the funds.
Refer to (600)-70.19.7.2 for further information.

40.3.12 []{#Acq40_3_12 .anchor}[Counsel Review of
Contracts.]{.underline} TIGTA requires Counsel to review all Interagency
Agreements (IAGs) and contracts (or PRs where BPD/ARC will be
originating the contract). Counsel is to provide legal advice on all
contracts of TIGTA\'s management and operations, as follows:

-   Counsel is to review all Memoranda of Understanding (MOU) and IAGs
    for legal sufficiency. This requirement arises from TIGTA Delegation
    Order No. 4 (July 8, 2005) and TIGTA Operations Manual (700)-130.1.

-   Counsel\'s legal review of contract renewals helps identify
    intervening changes in law, operational changes that alter the
    appropriate procurement method, and any other potential legal
    impediments to the renewal. Counsel\'s review of a contract will
    generally involve the review of the underlying documents that
    support the acquisition, such as any applicable statements of work.

-   Where all requested information is timely submitted, Counsel will
    generally complete requests for contract review within 10 days of
    receipt, unless a request specifies that a different response time
    is needed. So that legal matters are properly prioritized, requests
    for legal advice that require a quicker response than is generally
    provided must clearly state the time by which Counsel\'s response is
    needed, along with the reason an expedited response is requested.

40.3.13 []{#Acq40_3_13 .anchor}[Interagency Agreements
(IAG).]{.underline} An Interagency Agreement is a legally binding
contract between two Federal agencies that identifies the specific tasks
to be accomplished by one agency in support of the other, along with the
costs, the frequency of billing, and other related financial
information. The IAG may also be referred to as an MOU or Reimbursable
Agreement. IAGs are used when TIGTA provides services to other Federal
agencies (e.g. provides auditors or investigators to Treasury to assist
foreign governments in establishing a tax oversight authority) and when
TIGTA receives services from other Federal agencies (e.g. training
classes from the Federal Law Enforcement Training Center).

IAGs have management and financial impacts. In deciding whether to
recommend the provision of services to another Federal agency under an
IAG, managers' considerations should include the IAG's potential impact
on TIGTA's ability to handle its current workload and the cost of
providing the requested services, e.g., whether the requested services
could be obtained by the requesting agency from a private vendor at a
lower cost. TIGTA Delegation Order No. 4 (July 8, 2005) identifies the
positions delegated authority to enter into IAGs. Prior to executing an
IAG, the Assistant Director, Finance, must be notified and the agreement
must be submitted to the Chief Counsel for a legal sufficiency review.

40.3.13.1 [Authority.]{.underline} The authority to execute IAGs
obligating TIGTA funds is contained in the Economy Act, 31 U.S.C. §1535,
as implemented by Federal Acquisition Regulation Subpart 17.5 and
complies with the Competition in Contracting Act, P.L. 98-369.

40.3.13.2 [Receiving Service.]{.underline} To initiate an IAG that will
require TIGTA to reimburse another Federal agency you must:

-   Prepare the Interagency Agreement form: Interagency Agreement TIGTA
    Receiving Service. The form is available from Word/File/New/On My
    Computer/Mgmt Services tab.

-   Prepare a statement of work (SOW) detailing the specific tasks or
    services that TIGTA will be receiving.

-   Obtain a cost estimate from the Federal agency providing the service
    and verify that the estimate is reasonable and realistic. The cost
    estimate should detail the specific costs being reimbursed (i.e.,
    labor and associated benefits, travel, supplies, etc.). All Federal
    agencies should recover their full costs; however, making a profit
    is not allowed. If TIGTA does not pay the full costs, an accounting
    entry must be made. If TIGTA is not charged the full cost of the
    service, the providing Federal agency's cost information and a copy
    of the proposed IAG must be provided to the staff accountant.

-   Designate a certified Contracting Officer\'s Technical
    Representative (COTR) or Invoice Approver (IA) to administer your
    IAG. The COTR or IA is responsible for ensuring the goods/services
    are received and comply with the specifications outlined in the SOW.
    The COTR or IA should be listed as the primary contact on the IAG
    form. Also, the COTR or IA is responsible for approving the
    bills/invoices and shall follow the IPAC payment procedures in
    section 40.3.13.4.

-   Complete the Analysis of Alternatives. The form is available from
    Word/File/New/On My Computer/Mgmt Services tab. Per FAR Subpart
    17.5, each IAG must be supported by a Determination and Finding
    (D&F) stating that (1) Use of an interagency acquisition is in the
    best interest of the Government and (2) The supplies or services
    cannot be obtained as conveniently or economically by contracting
    directly with a private source. Additional findings must be made if
    the IAG requires contract action by the servicing agency.

-   Include MOUs or any attachments from the other federal agency.

-   Route the agreement package (IAG, D&F, SOW, cost estimate,
    attachments from other Federal agency) through the appropriate chain
    of command within the initiating function for signature by the
    function head.

-   Submit the agreement package to Chief Counsel for final review and
    approval. Generally allow a minimum of 10 days for completion of the
    review. See Chapter (700)-130 for additional information.

-   After Chief Counsel's review:

    -   Obtain the appropriate signatures from Federal agency performing
        service. Two originals should be executed, one for each agency.

    -   Send the signed original IAG to Counsel with a copy to the
        Assistant Director, Finance. The function should also retain a
        copy (Counsel maintains the original for TIGTA).

    -   Input the approved IAG into PRISM using the IAG numbering mask
        to ensure the funds are obligated.

    -   The IAG may contain up to 4 option years. However, since TIGTA
        receives an annual appropriation, a renewal must be executed
        each year to add funding.

40.3.13.3 [Performing Service.]{.underline} To initiate an IAG where
TIGTA will be reimbursed you must:

-   Prepare the form Interagency Agreement TIGTA Performing Service.

-   Document TIGTA's ability to perform the service for the other
    Federal agency without a detrimental effect on TIGTA's ability to
    accomplish their mission.

-   Prepare a SOW detailing the specific tasks or services that TIGTA
    will be performing and the billing frequency (i.e. monthly,
    quarterly, etc.).

-   Work with the Assistant Director, Finance, to develop a realistic
    and reasonable cost estimate for the service being performed. The
    cost estimate should detail the specific costs being reimbursed
    (i.e. labor and associated benefits, travel, supplies, etc.) and if
    requested, should be supplied to the Federal agency receiving the
    service. All Federal agencies should recover their full costs;
    however, making a profit is not allowed. If TIGTA is not reimbursed
    the full costs, a copy of TIGTA's cost estimate and the proposed IAG
    must be provided to the staff accountant in order to prepare the
    required accounting entry.

-   Obtain the primary contact name at the other Federal agency.

-   Obtain the accounting information needed to bill the other federal
    agency, as follows:

    -   ALC

    -   FACTS ID

    -   DUNS number

    -   Treasury Appropriation Symbol (TAS)

    -   Business Event Transaction Code (BETC)

-   Route the agreement package (IAG, SOW, cost estimate) through the
    appropriate chain of command within the initiating function for
    signature by the function head.

-   Submit the agreement package to Chief Counsel for final review and
    approval. Allow 30 days for completion of the review. See Chapter
    (700)-130 for additional information.

-   After Chief Counsel's review:

    -   Obtain the appropriate signatures from Federal agency receiving
        the service. Two originals should be executed, one for each
        agency.

    -   Send the original signed IAG to Counsel with a copy to the
        Assistant Director, Finance. The function should also retain a
        copy for their records (Counsel maintains the original for
        TIGTA).

    -   To ensure funds are collected for the work performed by TIGTA,
        the Assistant Director, Finance, must receive a copy of the
        signed IAG. In addition, on a monthly or quarterly basis, the
        function performing the service should notify the Assistant
        Director, Finance regarding the amount of work performed and
        requests that TIGTA bill the other Federal agency, collect the
        appropriate amount of funds, and apply the appropriate credit to
        the applicable cost center and BOC for this reimbursement of
        expenses incurred by TIGTA.

40.3.13.4 [Approving Payment for Services Received by TIGTA under an
IAG.]{.underline}

The Intra-governmental Payment and Collection (IPAC) system is used to
electronically collect immediate payment between federal agencies for
goods/services requested under an IAG, purchase order, or other
procurement instrument. Since IPAC immediately reduces TIGTA's funds,
the COTR or IA performs an essential function by ensuring that the IPAC
charge is correct, the goods/services were received, and the
goods/services comply with the specifications outlined in the IAG.

As IPAC bills are received, the COTR or IA will receive an email from
TIGTA's accounting service provider. This email will contain two
attachments: an IPAC Approval Form and IPAC charges in an adobe
document. The COTR or IA should review the IPAC charges and compare it
to the IAG. In most instances, the Federal agency providing the good or
service will send the COTR or IA a bill in addition to the IPAC charge.

When the IPAC charge does not agree with the IAG, the COTR or IA should
contact the providing agency to determine why the discrepancy occurred.
IPAC charges should be rejected when billed at the wrong rate, charged
for goods/services not received by TIGTA, charged for goods/services not
ordered by TIGTA, billed for total shipment but partial shipment
received, and billed in excess of the total amount agreed upon in the
IAG. A portion of the IPAC charge can be approved with the remainder
rejected, but the amount accepted and the amount rejected must add to
the total amount of the IPAC. Some Federal agencies require a
charge-back approval number when the receiving agency is rejecting an
IPAC charge. This charge-back approval number should be included in the
rejection reason box on the IPAC approval form.

After determining that the charge agrees with the cost and billing
frequency outlined in the IAG, the COTR or IA should determine when the
good or service was received by TIGTA. This date should be entered into
the approval date box on the IPAC acceptance form.

Since the funds are immediately taken from TIGTA, prompt review of the
IPAC charges and completion of the IPAC approval form is necessary.
Therefore, all IPACs should be reviewed and the approval forms completed
by the due date specified in the email from BPD. Each week, OMS receives
a delinquency list of all IPACs and invoices which were not approved by
requested due date. When an IPAC or invoice remains on the delinquency
list for two weeks, the COTR's or IA's supervisor is notified. All IPAC
approval forms must be completed and submitted to BPD no later than 5:00
p.m. on the last business day of the month. Unapproved IPAC charges will
be posted to BOC 2535 at the end of the month; this should be a rare
occurrence. IPAC charges should not remain in BOC 2535 more than 14
business days. BOC 2535 is monitored by the TIGTA staff accountant and
must be \$0 at fiscal year end. The COTR or IA must submit the IPAC
approval form to BPD to transfer the IPAC charge to the proper
obligation and BOC. If the COTR or IA repeatedly or consistently fails
to submit the IPAC approval form within the deadline, the Chief
Financial Officer will require the function to appoint a new COTR or IA.

40.3.14 []{#Acq40_3_14 .anchor}[Accounting Codes for Requisitions
Involving the Acquisition of Capitalized Assets.]{.underline} When
purchasing capitalized assets, the appropriate accounting codes are to
be recorded on requisitions, including the United States Standard
General Ledger (USSGL) code. Each requisition requires the following
five accounting code items:

-   Treasury Fund Symbol (e.g. TGT00119SE06XX)

-   Fiscal Year

-   USSGL (e.g. 175001)

-   Cost Code

-   Object Class (4-digit budget object-class code BOC)

The USSGL code 610001 will be use for most acquisitions, which indicate
an expense. When the item acquired is a capital asset, as defined in
Chapter (600)- 50.12, the appropriate capitalized object class (4-digit
BOC) and USSGL should be used. If a requisition has a capitalized and
non-capitalized asset, the appropriate accounting code should associate
with each line item on the requisition. If the appropriate combination
of the object class (4-digit BOC) and USSGL is not entered, PRISM will
not accept the requisition.

The capitalized object class (4-digit BOC) and USSGL combinations are
listed below.

Capitalized Object Class (4-digit BOC) and USSGL Combinations Chart
Format

  ------------ ----------- -------------------------------------------------
  **Object     **USSGL**   **Description**
  Code**                   

  3111         175001      Enforcement Vehicles -- Capitalized

  3121         175001      Other Equipment -- Capitalized

  3123         181001      Lease/Purchase Other Equipment -- Capitalized

  3151         183201      Software -- Capitalized

  3153         181001      Lease/Purchase Software -- Capitalized

  3161         175001      ADP Equipment -- Capitalized

  3163         181001      Lease/Purchase ADP Equipment -- Capitalized

  3171         175001      Telecommunications Equipment -- Capitalized

  3173         181001      Lease/Purchase Telecommunications Equipment --
                           Capitalized

  3181         175001      Security Equipment - Capitalized

  3183         175001      Forensic Laboratory Equipment -- Capitalized

  3185         175001      Radio Equipment for Law Enforcement --
                           Capitalized
  ------------ ----------- -------------------------------------------------

40.3.15 []{#Acq40_3_15 .anchor}[Personal Identity Verification (PIV) for
Contractor Personnel.]{.underline} The Homeland Security Presidential
Directive 12 (HSPD-12) requires that all solicitations and contract
awards, including modifications of existing contracts (except
administrative modifications), contain a clause requiring contractors
and subcontractors to comply with the HSPD-12.

The BPD/ARC's Procurement Services will include appropriate language in
the Security section for solicitations, option renewals, and contract
awards.

40.3.16 []{#Acq40_3_16 .anchor}[Payment Procedures.]{.underline} The
Prompt Payment Act mandates that Federal agencies pay what are termed
proper invoices within a specified time. The agency will be required to
pay an interest penalty to the vendor if a proper invoice is not paid
timely. Unless specifically provided for in the contract, the payment
due date is 30 days from the date a proper invoice is received in the
payment office or the date of receipt and acceptance of the supplies or
services, whichever is later. Receipt and acceptance must be done timely
to avoid paying interest under the Prompt Payment Act.

40.3.17 []{#Acq40_3_17 .anchor}[Small Purchase Card Program Guidance and
Procedures]{.underline}**.** This section provides general guidelines
and policies for the administration of TIGTA's Government Small Purchase
Card Program.

40.3.17.1 [Delegation of Procurement Authority]{.underline}. A
delegation of procurement authority is a document that gives Cardholders
authority to use the card to make purchases for the Government. This
authority terminates upon the Cardholder's separation from their
organization or cancellation of the card. The issuance of the government
small purchase card with single purchase limits of up to \$2,500 confers
delegated procurement authority to the cardholder.

40.3.17.2 [Limits]{.underline}. Purchase card limits are established by
the Office of Mission Support and are based on functional purchasing
requirements. Most TIGTA purchase cards are assigned a \$2,500 per
purchase limit. Monthly limits vary based on the purchasing needs of the
individual cardholder.

The purchase card may be used to purchase monthly services as long as
those services do not exceed an annual cost of \$2,500. For example,
requests for new cellular phone services totaling more than \$2,500
annually MUST be submitted through PRISM as a requisition.

The total of a single purchase may be comprised of multiple items, but
cannot exceed the assigned single purchase limitation. Single purchases
may not be split between two or more transactions to circumvent the
limits**.** The Cardholder must document the reason for any buy that may
have the appearance of a split transaction or for any unusual item or
service. The items purchased must not be currently available in TIGTA's
\"in-stock\" inventory. All items purchased over the counter must be
immediately available. Backordering is prohibited. The vendor must be
able to deliver all items purchased by telephone or the Internet within
30-days of purchase. Ordering without this assurance is not permitted.
Cardholders are responsible for ensuring that funds are available at the
time the purchase is made**.**

Also see the Prohibited Purchases section below at section
(600)-40.3.17.10.4.

40.3.17.2.1 [Antideficiency Act Limits.]{.underline} The Antideficiency
Act prohibits: (1) Making or authorizing an expenditure from, or
creating or authorizing an obligation under, any appropriation or fund
in excess of the amount available in the appropriation or fund unless
authorized by law. 31 U.S.C. § 1341(a)(1)(A); (2) Involving the
government in any obligation to pay money before funds have been
appropriated for that purpose, unless otherwise allowed by law.
31 U.S.C. § 1341(a)(1)(B); (3) Accepting voluntary services for the
United States, or employing personal services not authorized by law,
except in cases of emergency involving the safety of human life or the
protection of property. 31 U.S.C. § 1342; (4) Making obligations or
expenditures in excess of an apportionment or reapportionment, or in
excess of the amount permitted by agency regulations. 31 U.S.C. §
1517(a).

An officer or employee who violates the Antideficiency Act "shall be
subject to appropriate administrative discipline including, when
circumstances warrant, suspension from duty without pay or removal from
office." 31 U.S.C. §§ 1349(a), 1518. In addition, an officer or employee
who "knowingly and willfully" violates any of the three provisions cited
above "shall be fined not more than \$5,000, imprisoned for not more
than 2 years, or both." 31 U.S.C. §§ 1350, 1519. In addition, TIGTA must
report all Antideficiency Act violations to the president, Congress, and
the Comptroller General.

Refer questions about the use of appropriated dollars to the Office of
Chief Counsel and the Assistant Director, Finance.

40.3.17.3 [Positions Authorized to Receive Small Purchase
Card]{.underline}. A Cardholder's Approving Official (typically the
employee's manager) is responsible for reviewing the need for a purchase
card, and if warranted, ensuring the steps in (600)-40.3.17.4 are
followed when opening an account. Additionally, the following positions
have been identified as ones that may require a small purchase card on a
regular basis:

-   Functional Training Coordinators

-   Office of Investigations' Office Managers, Technical & Firearms
    Support Division employees, and selected Forensic Science Lab
    employees

-   Office of Mission Support Real Estate Team Members.

-   Office of Audit's Management Assistants

-   Selected Office of Information Technology employees

-   Office of Chief Counsel's Staff Assistant

40.3.17.4 [Opening a Small Purchase Account.]{.underline} Before a small
purchase card account is opened, designated Cardholders and Approving
Officials must 1) sign a statement that the Government Purchase Card
Procedures have been read. This statement will become available during
the training as "Appendix A-Cardholder's/Approving Official's
Statement"; 2) complete the web based Government Purchase Card Training;
and 3) complete the Citibank purchase application and set-up forms.

40.3.17.5 [Government Purchase Card Procedures and
Training.]{.underline} Employees and managers should allow 2 to 4 hours
to complete the training. Once the training session is started, do not
stop and restart the training. Once the training has been completed,
**[do not exit without printing out your certificate of
completion.]{.underline}**

**To read the procedures and complete the training**

-   Click on the following link:
    <http://arc.publicdebt.treas.gov/fs/fscredcard.htm>

-   Read the Government Purchase Card Procedures, Sections 1 through 27

-   Click Appendix A, Cardholder's/Approving Official's Statement print
    out statement, sign and date it, certifying that you have read the
    procedures.

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-   Click Begin Government Purchase Card Training

-   Follow the directions on that page to begin the GSA SmartPay®
    Purchase Card training. During the training, you are required to
    complete all exercises and quizzes before taking the final exam.
    **[Do not exit the training without printing out your certificate of
    completion.]{.underline}** Otherwise, you will be required to re-do
    the training in order to print your certificate.

**[To access the Setup Forms for Cardholder and Approving
Official]{.underline}**

-   The Cardholder's Citibank Government Purchase Card Setup form can be
    accessed at
    <http://arc.publicdebt.treas.gov/files/pdf/fspurcard_setup.pdf>
    Complete the information in SECTION III (Government Standard);
    SECTION IV, Number 4 through 13; SECTION V, Number 15, 16 and 21;
    and SECTION VI.

-   The Approving Official's Citibank Government Approving Official
    Setup/ Maintenance Form can be accessed at
    <http://arc.publicdebt.treas.gov/files/pdf/fsao_setup_maint.pdf>.
    Complete the information for SECTION I, Number 2 and 3; SECTION II,
    Number 1 through 6; and SECTION IV.

Note: The Approving Official's setup form should be completed for
Alternate Approving Official, and when adding, changing, or deleting
information to the account.

All Purchase Card Setup Forms, Approving Official Setup/Maintenance
Forms, Training Certificates of Completion and signed Appendix
A-Cardholder's/ Approving Official's Statement, must be faxed to the
Organization Program Coordinator at (202) 622-5624.

The Organization Program Coordinator will review for accuracy, initial
in margin and fax the completed documents to the Finance Manager to
submit to Citibank for processing.

Refresher Training courses will be required every 3 years.

40.3.17.6 [Issuance of Purchase Card.]{.underline} The placement of the
Approving Official and Cardholder accounts is based on a hierarchy
structure established by the Agency/Organization Program Coordinator and
Citibank specifically for the TIGTA Small Purchase Card Program. Each
Approving Official is assigned to a hierarchy level within this
structure. Once the Approving Official level is established, the
Cardholder account will be assigned accordingly. Citibank will issue a
card within 7-14 business days following the receipt of the application.

All cards issued are inactive in order to reduce the potential for
fraud. Cardholders will be required to activate their cards through the
Citibank Customer Services Center. During activation, Cardholders will
be asked to provide the unique identifier that was established during
the account setup process. Cards will not work until the activation
process has been completed.

Once the Cardholder has received his/her card, the Cardholder:

-   Verifies receipt of the card and cardholder guide by calling the
    toll-free number on the action notice and enters the information
    requested by the prompt to verify receipt.

-   Checks the spelling of his/her name and signs the signature strip on
    the back of the card.

40.3.17.7 [Convenience Checks]{.underline}. These are available for
Cardholders who need to purchase from vendors who do not accept a
purchase card. The checks are pre-numbered and pre-printed with
individual cardholder information. For safety and security, each check
face is printed with a "Not to Exceed" amount, which is the same as the
Cardholders' per purchase limit. All TIGTA Cardholders will be issued an
initial supply of 50 convenience checks.

Transaction Fee - Each convenience check carries a transaction fee equal
to 1.50% of the total amount of the check. This fee will be assessed as
a separate transaction on the Cardholder's monthly Statement of Account
(SOA). All fees are charged to the same accounting string as the
associated check.

The use of convenience checks is strongly discouraged due to inherent
risks associated with their use. Convenience checks should only be used
as a last resort and only when no vendor can be located who will accept
the purchase card.

Here are several reasons why convenience checks are discouraged:

-   Lack detailed information such as the Merchant Category Codes (MCC).

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-   Do not prevent unauthorized purchases by MCC.

-   No point-of-sale authorization.

-   Surcharges apply.

-   Cardholder signature for verification not required.

-   Rebates do not apply to purchases paid for with convenience checks.

Reissue of Convenience Checks - Checks can be reordered at anytime
requiring e-mail notification from the Cardholder's Approving Official
to the Agency Program Coordinator. Once Citibank receives the request
from the Agency Program Coordinator, it will take approximately 2-3
weeks for processing and delivery of the checks.

Log for Convenience Checks - Cardholders must retain a log of
convenience checks written, including the merchant name, address,
taxpayer identification number, and nature of the purchase for
determining 1099-MISC tax reporting. Cardholders will be expected to
provide this information at the end of the calendar year to the
Organization Program Coordinator. If a cardholder did not issue any
checks, he/she will still be required to respond with a negative reply.
This will allow the Organization Program Coordinator to properly report
to the Agency Program Coordinator. Logs that are incomplete will be
returned to the cardholder for correction. The required instructions to
complete the log and a copy of the log for convenience checks can be
found at
<http://arc.publicdebt.treas.gov/files/pdf/fsconveniencelog.xls> and
under the Acquisitions section of the TIGTA homepage.

Stop Payment or Request Copy of Convenience Checks - If it is necessary
to stop payment or request a copy of a convenience check you can do so
by calling the Citibank Help desk at 1-800-790-7206. If the check has
already posted to the account, a request to stop payment cannot be
honored.

40.3.17.8 [Security of Purchase Cards and Convenience
Checks]{.underline}. The Cardholder is responsible for exercising the
same care and responsibility for the security of the purchase card and
convenience checks and the account number as he/she would with a
personal credit card. They should be stored in a locked area to prevent
loss, theft, or potential forgery. Cardholders must be particularly
vigilant in situations where unidentified persons attempt to gain access
to account information through telephone, internet or email. Such
instances should be reported immediately to the proper authorities.

40.3.17.9 [Lost or Stolen Cards]{.underline}. If the purchase card is
lost or stolen, the Cardholder will immediately notify Citibank at the
following number: 1-800-790-7206. Upon notification to Citibank, the
Cardholder will send the following information to the Organization
Program Coordinator who will send the information to the Finance
Manager:

-   The Cardholder\'s name and account number;

-   A statement detailing the circumstances of the loss/theft;

-   The date of the loss/theft;

-   If stolen, the date the police was notified;

-   The date Citibank was notified;

-   Any purchase(s) made on the date the card was lost/stolen.

A new card will generally be issued to the employee immediately
following a report of loss or theft.

40.3.17.10 [Purchasing and Ordering Information and
Procedures]{.underline}. All purchases are the responsibility of the
Cardholder. The unique purchase card that a Cardholder receives from
Citibank has his or her name embossed on it. **[No other individual may
use this card]{.underline}**. This card must **not** be used for
personal expenditures, travel-related expenditures, car rentals or other
prohibited purchases.

The purchase card has been specifically designed so that it will not be
confused with your personal credit cards. Intentional use of this card
for other than official Government business constitutes misuse and
depending on the facts may be considered an attempt to commit fraud
against the U.S. Government and may result in the immediate cancellation
of the card and disciplinary action against the Cardholder, up to
dismissal from employment, under applicable Government-wide
administrative procedures. The Cardholder may be personally liable to
the Government for the amount of any non-approved purchases and may be
subject to civil and criminal penalties.

Purchase Card transactions are reviewed to ensure that only authorized
purchases have been made. Purchase card transactions that have been
identified as potentially fraudulent will be referred to the appropriate
federal criminal investigative body. Refer all questions on card abuse
to your Agency Program Coordinator.

Cardholders are responsible for ensuring funds are available prior to
making a purchase with a purchase card. The Cardholder will follow all
TIGTA and functional procedures to determine if adequate funds are
available before any purchase is made. See (600)-50.4.6 [Financial
Management](../../table-of-contents/chapter600-toc.doc#FinMgt).

All purchase cards limits (see (600)-40.3.17.2) and prohibited purchases
(see (600)-40.3.17.10.4) must be strictly complied with.

Before using the purchase card, the following conditions must be met:

-   The total of a single purchase may be comprised of multiple items,
    but cannot exceed the assigned single purchase limitation, i.e.,
    \$2,500.

-   Single purchases may not be split between two or more transactions
    to circumvent the limits. The Cardholder will document the reason
    for any purchase that may have the appearance of a split transaction
    or for any unusual item or service.

-   The supplies purchased are immediately available for delivery from
    the merchant.

-   All items purchased over the counter to be paid for using the card
    must be immediately available. No backordering is allowed.

-   The merchant must deliver all items purchased by telephone within
    the 30-day billing cycle. The order should not be placed without
    this assurance.

40.3.17.10.1 [Mandatory Sources for Small Purchase Cards
Purchases]{.underline}. The use of the purchase card must be consistent
with guidelines for required sources and micro purchases at or below the
simplified acquisition threshold. The Federal Acquisition Streamlining
Act did not abolish the priorities for use of Government supply sources
nor did it exempt micro purchases from this requirement. Micro Purchases
are not exempt from using required sources. Procurements paid for with
the card are subject to the acquisition rules established in the
[Federal Acquisition Regulations](http://www.arnet.gov/far/) (FAR), Part
8, "Required Sources of Supplies and Services" and [TIGTA
Acquisition](../../600-40/chapter600-40-2.doc#Aquis) policy and
procedure.

40.3.17.10.2 [Internal Revenue Service (IRS) Office Supply
Contract]{.underline}). The IRS office supply contract meets in full all
mandatory source requirements, though all other purchase card
restrictions still apply. This contract allows for the ordering of
office supplies from two different sources; Corporate Express and Office
Depot. TIGTA Cardholders will use this contract as their first option to
order office supplies. **If a TIGTA Cardholder chooses not to use one of
these vendors, he/she is fully responsible for reviewing the Mandatory
Source information contained on the BPD/ARC website to ensure all
statutory and regulatory requirements are met before purchasing any
item**.

The contractor shall provide the next-day-desktop delivery of office
supplies. The orders are still required to be delivered within 24 hours.

40.3.17.10.2.1 [IRS Office Supply Contract]{.underline}. Corporate
Express and Office Depot are TIGTA's preferred sources for the
procurement of office supplies. Supplies not on contract may be
purchased from another source.

40.3.17.10.2.2 [Charging Office Supplies]{.underline}. For the purchase
of all office supplies, including any supply type item that can be used
in conjunction with the mini/micro (desktop) computers, use BOC 2611.

[]{.mark}

40.3.17.10.2.3 [How to Resolve Order Problems.]{.underline} First, call
the vendor's customer service number and explain the problem. Be ready
to provide the customer service representative with the order number and
date the order was placed.

-   Corporate Express - 1-888-238-6329

-   Office Depot -1-800-463-3768

    []{.mark}

    If you are unsuccessful in resolving an order problem with the
    vendor or need other assistance, please contact TIGTA's Organization
    Program Coordinator at (202) 622-5939.

[]{.mark}

40.3.17.10.2.4 [E-Way]{.underline}. E-Way is Corporate Express web-based
application for ordering office supplies on the internet. TIGTA's Office
of Mission Support assigns order point numbers to the user(s) and
provides the order point numbers and their E-Mail Addresses to the IRS
COTR. The order point listing is updated annually.

Users will complete the [E-Way Registration
Form](http://web.tigta.treas.gov/IMDS/chapter600-ms/600-40/e-way-registration-form.doc)
for Add, Change, Delete, and On-line Setup requests and return it to the
contact person listed in the instructions area on the form for
processing. E-Way will contact new users via e-mail with a User ID and
Password, along with instructions on how to set up an account and how to
use the system.

If you have problems logging in, navigating through the site or have
questions, contact Corporate Express Technical Support at
1-800-353-3375.

40.3.17.10.3 [Authorized Purchases.]{.underline} Purchase cards may be
used for purchases such as:

-   General Office Supplies

-   Non-ADP Office Equipment Such As Shredders, VCRs, TVs, Fax
    Machines\*

-   Office Furniture (Not Covered In A Formal Space Project)\*

-   Cell Phones (Including Accessories And Usage Charges)\*\*

-   Monthly Locator Services\*\*

-   Monthly Post Office Box Rentals

-   Equipment Repairs (Not Covered By Central Maintenance Agreements)

-   Subscription/Reference Materials

-   External Training Tuition (Under \$2,500)

-   Monthly Rental Of Parking Spaces Or Storage Rentals\*\*

-   Certain Types of ADP Supplies and Accessories, Such As Cables,
    Screen Guards, Etc.

-   Conference Room Services and Supplies, for example at Continuing
    Professional Education (CPE) seminars.

\* Requests to procure non-ADP equipment not associated with a space
project will no longer require the approval of the Director, Performance
and Investment. Funding to make these procurements should be obtained
within your functional budget.

\*\*Monthly recurring costs for items such as parking and cell phones
that have an annual value of more than \$2,500 cannot be paid using the
purchase card. A requisition must be completed in PRISM to contract with
a vendor to procure these services.

40.3.17.10.4 [Prohibited Purchases]{.underline}. The [Treasury's Don't
Buy
List](http://web.tigta.treas.gov/IMDS/chapter600-ms/600-40/treasury-dont-buy-list.doc)
delineates a series of items that cannot be purchased with purchase
card. Cardholders are responsible for reviewing this list to ensure that
none of these items are purchased. Building maintenance/repairs and
motor vehicle expenses and refreshments are further explained in the
Treasury's Don't Buy List.

40.3.17.10.5 [Tax Exemption]{.underline}. At the time of purchase (in
person or by telephone) Cardholders will advise the merchant that the
purchase is for official U.S. Government purposes and, therefore, is not
subject to state or local sales tax. The purchase card is also embossed
on the face with the statement \"U.S. Government Tax Exempt.\" All of
the state exemption certificates can be obtained at
<http://www.fss.gsa.gov/services/gsa-smartpay/taxletter/index.cfm> . If
additional documentation is requested, the template "TIGTA's
Notification of Tax Exempt Status Form" is available in Word/File/New/On
My Computer/ Mgmt Services tab.

The United States Government tax exemption number for credit card
transactions is #4700. For each state that has issued an exemption
letter, the letter should be sufficient, for most vendors, in waiving
state sales tax. If sales tax is charged, the sales tax cannot be
disputed through Citibank. The vendor must be contacted directly to
issue a credit for any erroneous sales tax. If sales tax is charged and
the vendor will not issue a credit, the amount of tax is absorbed into
the total cost of the merchandise or service.

40.3.17.10.6 [Manufacturer/Retailer Rebates]{.underline}. The Cardholder
should take advantage of any rebates offered. Manufacturer/retailer
rebates should be made payable to TIGTA. All rebates in the form of
checks should be forwarded to the Organization Program Coordinator who
will forward to the Assistant Director, Finance, with the appropriate
Accounting String notated. Rebates will be processed as an appropriation
refund to the Accounting String Code assigned on the purchase.

40.3.17.10.7 [Telephone or Internet Orders]{.underline}. When placing a
telephone order using the purchase card, the Cardholder will (in
addition to all other contracting requirements):

-   Determine that the merchant contacted accepts a Government Purchase
    Card or convenience check.

-   Determine that the vendor understands that in providing services or
    merchandise to the Federal Government, he/she should not charge for
    back-ordered items before they are shipped. If the purchase appears
    on the statement before receipt of goods, the Cardholder should
    promptly notify the vendor to remove the charge. If the charge is
    not removed, the Cardholder is to immediately dispute the charge
    with Citibank to avoid premature payment. Cardholders should also
    advise the vendor or merchant that purchases are not subject to
    state and/or local sales tax.

-   The vendor must be able to deliver all items purchased by telephone
    or the internet within 30-days of purchase. Ordering without this
    assurance is not permitted.

-   Request price and delivery information; purchases must be readily
    available for shipment/delivery.

-   Give the merchant the following information:

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-   Your name as it appears on your purchase card.

-   Your purchase card number and expiration date.

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-   Provide a complete shipping address for delivery of goods, including
    floor and room number. If the goods are shipped to a destination
    that is different from the Cardholder's address, a contact name and
    phone number is to be provided. The Cardholder is to have the
    alternate site provide confirmation of the date that the goods or
    services were actually received.

-   Ask the vendor about shipping and handling charges and any other
    incidental charges. This would include such services as floor
    delivery and setup charges. Each Cardholder will be responsible for
    keeping records of these additional expenditures.

-   Confirm number of items purchased, quantity of each item, unit price
    of each item, and the extended total of each item. Remind the vendor
    that the purchase is not subject to sales tax.

-   Request that the vendor fax or email a receipt of the transaction.

If a Cardholder experiences authorization problems (i.e. Merchant
Category Codes) while making a purchase, he/she is to contact the Agency
Program Coordinator immediately. The Agency Program Coordinator will
verify, through Citibank, the cause of the problem and make the
necessary authorization so the vendor can complete the transaction.

40.3.17.11 [Responsibilities]{.underline}.

[Organization Program Coordinator]{.underline}

-   Serve as liaison between Cardholder, Approving Official, Agency
    Program Coordinator and the Finance Manager on purchase card issues.

-   Ensures office or organization unit is complying with purchase card
    policies and practices.

[Cardholders]{.underline}

-   Purchase only authorized items using authorized sources. Do not
    exceed assigned monetary limits.

-   Keep a purchase card log and supporting documentations to aid in the
    reconciliation process. Purchases can be made in person, via e-mail,
    on the Internet, or by fax or phone. Regardless of the purchasing
    method used, all transactions are to be recorded on the purchase
    card log. The template for the Purchase Card Log is available in
    Word/File/New/On My Computer/General tab.

-   Secure proper approval from the Approving Official before making
    purchases of items not previously designated "Standard Agency Buy."

-   Ensure that the quantity and quality of the items furnished are in
    accordance with the agreement with the vendor. The employee
    requesting the goods or services should sign the supporting
    documents. However, anyone in the organization that can verify the
    goods or services were received may sign the documents. Any
    discrepancies must be immediately discussed with the merchant
    involved, and/or Citibank to resolve the error.

-   Immediately report lost or stolen cards to Citibank at
    1-800-790-7206, the Approving Official and Finance Manager.

-   Reconcile and submit the e-statement in CitiDirect within 5 working
    days after the close of the monthly cycle.

-   Forward a copy of the e-statement with receipts and supporting
    documents to the Approving Official for review and retention.

-   Document the reason for any purchase that appears personal or a buy
    that may have the appearance of a split requirement.

-   Log onto the CitiDirect system and reconcile the e-statement
    transactions with the aid of the purchase log and the supporting
    receipts obtained from the merchant. Supporting receipts should
    include merchant invoices and/or delivery receipts along with
    internal records that document prior authorization of the purchase
    and independent confirmation of the receipt of the goods and
    service.

-   Reviews the Accounting String Codes assigned to each purchase card
    transaction and change it to a more appropriate code, if applicable.
    The E-statement is available for viewing and reallocating
    transactions each day while it is in an interim or new status.

-   It is recommended that the Cardholder check the Reconciliation
    Indicator Box for each transaction reconciled to clearly communicate
    to the Approving Official that the item has been reconciled and the
    transaction is ready for certification. A note may be used to
    document items that have discrepancies that require further
    attention.

[Approving Officials]{.underline}

-   Ultimately responsible for the proper and correct administration of
    the program within his/her office and for ensuring Government funds
    are used effectively and efficiently. This includes ensuring that
    Cardholders under their control are using the card for only bona
    fide needs that arise during the current fiscal year(s). Approving
    Officials bear primary responsibility for audit and surveillance of
    Cardholder's actions.

-   Responsible for verifying, certifying, and submitting the monthly
    e-statement, after the Cardholder reconciles it.

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-   Designate Cardholders (Functional Training Coordinators, Office
    Managers, Real Estate Team Members and Management Assistants) and
    default Accounting String Codes.

-   Certify and submit the monthly e-statement in CitiDirect within 10
    working days after the close of the monthly cycle.

-   Reconcile the e-statement for the Cardholder in the event of the
    Cardholder\'s absence.

-   Set up a central system for Cardholder receipts to ensure supporting
    documents are retained for three years after final payment has been
    made on an order or reoccurring purchase.

-   Prepare or review card requests, cancellations, and lost/stolen card
    reports, as needed.

-   Assist the Cardholder in resolving dispute payments.

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-   Verify the account information contained on the monthly Approving
    Official report.

-   Review each Cardholder's monthly SOA via CitiDirect and compare the
    purchases on the statement with the AO's report. Question any charge
    that seems suspect.

-   Electronically sign the cardholder's SOA after the review and
    reconciliation has been completed.

-   After the e-statement is submitted to the Approving Official, he/she
    should log into CitiDirect to review and submit the e-statement.
    This serves as the Approving Official\'s certification that the
    e-statement is accurate and Accounting String Codes are properly
    assigned. However, evidence must be maintained in the file that
    indicates the Approving Official reviewed the purchases for the
    month. If the Approving Official fails to submit the statement
    within 10 days after the statement becomes new, the system will
    automatically close the e-statement, assign a status of "autoclose,"
    and forward the e-statement to the accounting system for payment.
    The Accounting String Codes assigned at the time of auto-close
    process will be the Accounting String Codes used to record the
    transactions in the Oracle Federal Financial system.

-   If the Approving Official finds an error in the Accounting String
    Code assignment, he or she may correct the Accounting String Code
    assignment by reallocating the transaction in CitiDirect. The
    Approving Official may also reject the e-statement back to the
    cardholder for correction. The recommended practice is for the
    Approving Official to informally verify the Accounting String Code
    assignment with the Cardholder and make the correction, to more
    quickly process the e-statement.

-   Ensure that all requested information is submitted to BPD\'s Agency
    Program Coordinator in a timely fashion for Annual Cardholder
    Reviews.

-   Designate routine items as a \"Standard Agency Buy\" in accordance
    with applicable policies.

-   Send hard copy approval to the BPD Finance Manager in cases where a
    Cardholder\'s e-statement has been \"auto-closed.\"

-   Review cardholder transactions that appear to be split.

-   Send an email to <Citidirect@bpd.treas.gov> and the Organization
    Program Coordinator, certifying that the assigned Cardholder's
    purchase card and convenience checks have been destroyed for
    closed/cancelled accounts.

40.3.17.12 [Account Updates and Maintenance]{.underline}.

Information Updates - Any changes to card or Cardholder information must
be submitted to the TIGTA Organization Program Coordinator via e-mail.
The Organization Program Coordinator will then verify and authorize the
Finance Manager to submit the changes to Citibank to make the necessary
changes.

Authorization Changes - In the event an employee relocates to another
TIGTA office and retains his/her credit card, the Approving Official
will need to contact the TIGTA Organization Program Coordinator. The
Organization Program Coordinator will send an e-mail to
<CitiDirect@bpd.treas.gov> to make the necessary hierarchical changes
through Citibank.

Account Renewal - Purchase cards are issued with an expiration date,
usually two to three years after issuance. Replacement renewal cards
will be sent directly to the Cardholder no later than 20 calendar days
before the expiration date.

Emergency Card Issuance - Cardholders must notify the Agency Program
Coordinator when a replacement card is needed. Citibank will issue and
deliver an emergency card within 24 hours after initial notice from the
Agency Program Coordinator.

Termination of Account and Cancellation of Card - The Cardholder or the
Approving Official may cancel a purchase card upon written request to
the <CitiDirect@bpd.treas.gov> or Finance Manager with a copy sent to
the Organization Program Coordinator. The Finance Manager will forward
the request to the Agency Program Coordinator in the Division of
Procurement. The purchase card and convenience checks may be destroyed
by the Cardholder and need not accompany the cancellation request.
Employees who have been transferred to another location need not cancel
if they are to continue as a Cardholder in their new position. However,
this must be discussed with the Agency\'s Program Coordinator. Refer to
(600)-70.3.3, Employee Exit Clearance Procedures Manual, for further
information.

40.3.17.12.1 [Credits.]{.underline} If an item has been returned and the
vendor has agreed to issue a credit or forward a credit voucher to the
Cardholder, the Cardholder should verify that the credit is on the
statement. If any credit does not appear in a timely manner, usually
within 45 days, or any other irregularities appear on the Statement of
Account, the Cardholder should file a dispute. This should be done only
if a dispute has not already been filed with Citibank. Citibank will
only accept a dispute if it is filed within 60 days of the statement
date that the charge first appeared. Contact the Agency Program
Coordinator regarding the resolution or tracking of any dispute.

40.3.17.12.2 [Dispute Process]{.underline}. When a Cardholder encounters
a disputed item, he or she may wish to file a formal dispute with
Citibank. This is recommended when the merchant does not resolve the
incorrect billing in a timely fashion. A Cardholder must file the
dispute within 60 days of the end of the billing cycle. The Cardholder
should complete a dispute form; the Cardholder must also print, sign,
and fax a copy of the dispute form to Citibank Corporate Services at
(605) 357-2019. Check with the Finance Manager for advice when filing
disputes. Disputed items are paid for initially like any other card
transaction, and it is the Cardholder\'s responsibility to ensure the
appropriate credit is received on a future e-statement. It is required
that the same Accounting String Code used for the original transaction
be applied to the credit, to ensure the two transaction offset each
other in the accounting system.

The Cardholder should dispute an invalid charge that appears on his/her
Statement of Account. Disputes such as sales tax or shipping and
handling charges are not a valid chargeback reason. To avoid this type
of transaction, the Cardholder should advise the merchant that the U.S.
Government purchase card is tax exempt and verify the transaction total
at the time of the transaction. Below are typical disputes, which can be
expected:

-   Unauthorized Mail or Telephone Orders

-   Duplicate Processing

-   Merchandise or Services Not Received

-   Canceled or Returned Merchandise

-   Credit Not Received

-   Difference In Amount

-   Unrecognized Charge

-   Services Not Rendered

-   Not as Described

The Cardholder should dispute any transaction that is not typical, as
mentioned above. The Cardholder must contact the merchant and attempt to
resolve these types of disputes with the merchant by requesting a credit
to the account. If unresolved, the Cardholder must submit a dispute form
to Citibank within 60 days of receipt of the invoice. The Cardholder
must send the original to Citibank with a copy of the Statement of
Account, send a copy to the Agency Program Coordinator, and keep a copy
for reference. After 60 days the right to dispute a charge may be
relinquished.

Citibank will send the merchant a notification of dispute to respond
within 21 to 45 days. Based on the merchant response, the charge will
either be resolved in favor of the Cardholder or the merchant. If the
charge is resolved in favor of the Cardholder, the charge will be
removed and a credit is due. If the charge is resolved in favor of the
merchant, a letter will be sent to the Cardholder and the charge will
appear as balance due.

40.3.17.13. [Cardholder Ethics]{.underline}. The Cardholder must only
use the Government purchase card for authorized official business. By
making an official purchase, the Cardholder is representing TIGTA. The
following are some of the applicable Government Ethics rules and
violations:

-   Cardholders are never permitted to: accept a gift in return for
    being influenced in the performance of an official act; solicit or
    coerce the offering of a gift; accept a gift from the same or
    different sources on a basis so frequent that it creates a
    reasonable perception that public office is being used for private
    gain, or accept a gift in violation of any statute (relevant
    statutes include 18 U.S.C. § 201, which forbids the acceptance of
    bribes or illegal gratuities, and 18 U.S.C. § 209, which forbids the
    acceptance of any augmentation of Federal salary from outside
    sources).

-   Cardholders cannot use the purchase card to buy goods or services
    from other government employees, family members, or attempt to
    intentionally cheat the government for personal gain.

-   "Kickback" means any money, fee, commission, credit, gift, gratuity,
    thing of value, or compensation of any kind which is provided,
    directly or indirectly, to any prime contractor, prime contractor
    employee, subcontractor, or subcontractor employee for the purpose
    of improperly obtaining or rewarding favorable treatment in
    connection with a prime contract or in connection with a subcontract
    relating to a prime contract. See FAR Subpart 3.5 for additional
    information on the Anti-Kickback Act of 1986 (41 U.S.C. §§ 51-58)
    and other improper business practices.

-   Practices that eliminate competition or restrain trade usually lead
    to excessive prices and may warrant criminal, civil, or
    administrative action against the participants. In addition, any
    agreement or mutual understanding among competing firms that
    restrains the natural operation of market forces is suspect for
    being an antitrust violation and may need to be reported to the
    Attorney General per FAR § 3.303.

### The FAR defines "buying in" as submitting an offer below anticipated costs expecting to increase the contract amount after the award through unnecessary or excessively priced change orders or receive follow-on contracts at artificially high prices to recover losses incurred in the "buy in" contract. Buying-in may decrease competition or result in poor contract performance and must be reported to BPD/ARC (as our contracting officer) for action pursuant to FAR § 3.501-2.

Possible ethical violations must be reported. Ethical violations,
including a failure to report such violations or efforts to conceal such
violations, may result in criminal, civil, or administrative action. It
is not only illegal to commit an ethical violation, it is also illegal
to try and deny or hide such violations once you have committed one.

40.3.17.14 [Ratio of Cardholders to Approving Officials]{.underline}.
Approving Officials will not be assigned more than 7 cardholder accounts
in accordance with Treasury policy.

40.3.17.15 [Program Review]{.underline}. The Organization Program
Coordinator will monitor the purchase card activity within TIGTA to
ensure purchase cards are being appropriately used. The monitoring will
include actions by both the TIGTA Organization Program Coordinator and
the BPD/ARC staff.

The TIGTA Organization Program Coordinator will, at a minimum, conduct
an annual review to determine if all Cardholder accounts are still
needed and to determine the appropriate monthly spending limit for each
account. The TIGTA Organization Program Coordinator will also conduct
any necessary reviews to ensure the program is efficiently and
effectively operated.

The BPD/ARC staff will conduct annual reviews of each Cardholder's
account. The review will be conducted by randomly selecting a
Cardholder's account for review. The selected Cardholder will be sent an
e-mail requesting a copy of the purchase log, receipts and all
supporting documentation for the transactions selected for review. The
Organization Program Coordinator will be copied on each E-mail sent to
the cardholders. The Cardholder's account is reviewed to see if there
have been any inappropriate purchases according to the "Prohibited
Purchases" Section 40.3.21.4 of the Manual and if all required
documentation is kept on file.

After the review is final, the Agency Program Coordinator will contact
the Organization Program Coordinator via e-mail with the final summary
report, the summary of findings, and recommendations will be provide for
each transaction, for the Organization Program Coordinator to review.
The Organization Program Coordinator reviews the findings and
recommendations, an e-mail is sent to the Approving Officials to explain
the findings and to recommend corrective action taken. The Corrective
Actions Taken responses are returned to the Organization Program
Coordinator, they are reviewed and the final Corrective Actions Taken
summary is prepared and submitted to the Agency Program Coordinator.