\(600\) 70.19 [Training]{.underline}

70.19.1 [Introduction.]{.underline} The Treasury Inspector General for
Tax Administration (TIGTA) provides for training and development of
employees by encouraging and assisting employees in self-improvement as
a basic means of developing and maintaining a competent, efficient
workforce. Training and development will be used to meet the job
requirements and career needs of all employees without discrimination
because of race, religion, color, national origin, sex, mental or
physical disability, age, or other factors unrelated to the need for
training.

70.19.2 [Purpose.]{.underline} The purpose of employee development
through training is:

-   To provide employees with the necessary knowledge, skills and
    abilities to respond to changing technologies, practices and
    organizational environments;

-   To keep employees abreast of the current \"state-of-the-art\"
    knowledge, skills, and abilities in their respective career fields;

-   To enhance future managerial and executive resources through
    systematic development of high potential employees;

-   To develop employees who are not fully utilized through higher
    levels of responsibility; and,

-   To orient new employees to TIGTA policies.

70.19.3 [Authority.]{.underline}

[The Government Employees Training Act of 1958.]{.underline} This act
directs each agency to prepare, establish and place in effect a program
for the training of government employees. The purpose of the training
should be to increase the efficiency of agency operations and raise
employee standards of performance to the maximum possible level of
proficiency.

[The Equal Employment Opportunity Act of 1972.]{.underline} This act
requires Federal organizations to establish an opportunity for employees
to advance to their highest potential. This act does not change existing
training authority, but does alter the scope of training programs. The
act requires agencies to place an emphasis upon training programs that
identify employee potential and ability for higher-level work.

[Code of Federal Regulations]{.underline}.

-   5 C.F.R. Part 410 - Prescribes regulations regarding agency training
    programs. Minimal requirements are specified for developing training
    programs, implementing those programs, paying for and evaluating
    agency training.

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-   5 C.F.R. Part 412 - Prescribes minimal regulations for establishing
    Senior Executive Service Status and Non-Status Candidate Development
    Programs.

[General Accounting Office Publications]{.underline} - The *Government
Auditing Standards* prescribes professional proficiency standards for
government auditors.

70.19.4 [Definitions.]{.underline}

[Employee]{.underline}. An individual who meets the definition of an
employee contained in 5 USC Ch 41, §4101. Temporary and part-time
employees are included.

[External Training]{.underline}. External training is defined as
training sponsored and conducted by any government and/or non-government
entity outside of TIGTA.

[Functional Training.]{.underline} Functional training is defined as
specialized technical/professional training required in order to
effectively perform the work of a specific TIGTA organizational unit.

[Functional Training Coordinators]{.underline}. Individuals appointed by
the Deputy Inspectors General (DIG), the Assistant Inspectors General
(AIG), and the Chief Counsel (CC). Their primary responsibility is to
coordinate function-wide training programs.

[Government Facility]{.underline}. Any property owned or substantially
controlled by the government. Property that is rented or leased by the
government or loaned to the government is considered to be substantially
controlled by the government.

[Interagency Training]{.underline}. Interagency training is defined as
training provided by one agency for other agencies or shared by two or
more agencies.

[Internal Training]{.underline}. Internal training is defined as group
training that is sponsored by and conducted by any organization within
the TIGTA.

[Non-Government Facility]{.underline}. Any property that is not owned or
substantially controlled by the Federal Government.

[Official Duties]{.underline}. The authorized duties which an employee
is presently doing or, for the purposes of training, can be reasonably
expected to do in the future. Future duties may be in the sponsoring
agency or in another agency. The future duties may also be at the same
or higher level and/or in a different job or occupation. The training
must be mission related. This means that it meets one or more of the
following:

-   Supports TIGTA\'s strategic plan and performance objectives;

-   Improves an employee\'s current job performance;

-   Allows for expansion or enhancement of an employee\'s current job;

-   Enables an employee to perform needed or potentially needed duties
    outside the current job at the same level of responsibility; or,

-   Meets organizational needs in response to human resource plans and
    reengineering, downsizing, restructuring, succession planning
    (including funding retirement seminars) and program changes.

[TIGTA-wide Training]{.underline}. The TIGTA-wide training program
consists of generic, non-functional training across the organization
required for the introduction of new systems, programs, policies, or
other training as needed for the efficient operation of the organization
as a whole.

[Training]{.underline}. The process of providing to an employee
instruction that will increase his/her knowledge, proficiency, ability,
skills, and qualifications in the performance of official duties.
Training includes planned activities, which support and improve
individual and organizational performance and effectiveness such as
on-the-job training, career development programs, professional
development activities, or developmental assignments.

[Training Committee]{.underline}. A committee consisting of the
Functional Training Coordinators (FTCs) that serves to administer the
TIGTA-wide training program. The Director, Human Resources serves in an
advisory role on the Committee.

70.19.5 [Responsibilities.]{.underline}

70.19.5.1 [Inspector General.]{.underline} The Inspector General (IG)
establishes, budgets, operates, maintains and evaluates a program for
training TIGTA employees through both government and non-government
facilities; determines policies governing employee training; establishes
training priorities; and provides funds and staffing in accordance with
those policies. The execution of these functions is hereby delegated as
prescribed below.

70.19.5.2 [Organizational/Functional Responsibilities]{.underline}. The
Chief Counsel, Deputy Inspector General for Investigations, Deputy
Inspector General for Audit, Assistant Inspector General for Information
Technology, and the Assistant Inspector General for Management Services
establish, budget, operate, maintain and evaluate a training program for
employees of their respective organizations that will increase the
efficiency of TIGTA operations and raise employee standards of
performance to the maximum possible level of proficiency. These programs
will concentrate on specialized technical/functional/professional
training required in order to effectively perform the work of their
organizations.

70.19.5.3 [Training Committee]{.underline}. The Training Committee is
responsible for developing, implementing, administering and evaluating
any TIGTA-wide training issue that arises. This encompasses the generic,
non-functional training across the organization required for the
introduction of new systems, programs, policies, or other training as
needed for the efficient operation of the organization as a whole.

The following functions are necessary for TIGTA's central training
program. These functions may vary in type, scope and complexity as
central program requirements evolve:

-   Developing TIGTA-wide training policy and guidance;

-   Managing special projects related to TIGTA-wide training issues
    (e.g., systems conversion, central needs surveys);

-   Administering the New Employee Orientation (NEO) program;

-   Serving as liaison to the Treasury Executive Institute (TEI)/Federal
    Executive Institute (FEI);

-   Procuring supplies, facilities, vendors for centrally sponsored
    events (working with BPD as appropriate);

-   Planning, developing, evaluating and managing centrally sponsored
    training events;

-   Representing TIGTA at external training meetings/events; and,

-   Coordinating UNAX training.

> As a general rule, performance of central training functions should be
> rotated among the Audit, Investigations, and Information Technology
> training coordinators on an annual basis, according to the chart
> below. Other assignments may be rotated as needed. In addition, some
> assignments have been given permanently to OMS/Director, Human
> Resources.

+----------------+--------------------+-------------------------------+
| Training       | Rotation Frequency | Major Responsibilities        |
| Activity       |                    |                               |
+================+====================+===============================+
| Chairing the   | Annually by Fiscal | > The Chair is responsible    |
| Training       | Year               | > for:                        |
| Committee      |                    |                               |
|                |                    | -   Representing TIGTA at     |
|                |                    |     external training         |
|                |                    |     meetings;                 |
|                |                    |                               |
|                |                    | -   Developing the agenda for |
|                |                    |     Committee Meetings;       |
|                |                    |                               |
|                |                    | -   Scheduling quarterly      |
|                |                    |     meetings;                 |
|                |                    |                               |
|                |                    | -   Arranging for meeting     |
|                |                    |     space;                    |
|                |                    |                               |
|                |                    | -   Writing and issuing       |
|                |                    |     meeting minutes;          |
|                |                    |                               |
|                |                    | -   Monitoring committee      |
|                |                    |     assignments;              |
+----------------+--------------------+-------------------------------+
| TEI Liaison    | Annually by Fiscal | -   Serving as TIGTA contact  |
|                | Year               |     on all TEI-sponsored      |
|                |                    |     events for SES employees; |
|                |                    |     and                       |
+----------------+--------------------+-------------------------------+
| Coordinate     | Project by Project | -   Forwarding Special        |
| Special        |                    |     Projects to the Committee |
| Projects       |                    |     Chair for assignment.     |
+----------------+--------------------+-------------------------------+

70.19.5.4 [Functional Training Coordinators (FTCs).]{.underline} The
FTCs are responsible for developing, implementing, administering, and
evaluating the functional/technical/professional training programs for
their organizations as delegated by their function head.

Each FTC will be responsible for performing such duties as may be
necessary to manage his/her specific functional training program. Such
duties may include, but are not necessarily limited to, the following:

-   Developing functional training guidance;

-   Formulating and executing functional training budget;

-   Procuring supplies, facilities, vendors for training events (working
    with BPD as appropriate);

-   Planning, developing, and managing functional training program and
    events;

-   Developing ad-hoc training-related reports;

-   Representing function on TIGTA Training Committee;

-   Processing individual training requests; and,

-   Maintaining individual training records for courses requiring
    SF182s. The retention of these records is five years.

70.19.6 [Selection for Training.]{.underline} Selection of employees for
training will be based on the employee\'s training needs that support
the TIGTA mission and performance goals. These selections are to be made
without discrimination because of race, color, religion, sex, national
origin, mental or physical disability, age or other factors unrelated to
the need for training.

When selecting employees for training at government and/or
non-government training facilities, managers must consider whether the
training will improve individual and organizational performance; and
assist in achieving TIGTA's mission and performance goals. Due to
budgetary constraints, managers and employees are encouraged to review
employee-training records and develop individual development plans at
the beginning of each rating period. This process will promote equitable
distribution and more efficient use of training funds.

70.19.6.1 [Prohibited Training]{.underline}. In accordance with the
Consolidated Appropriations Act, 2005, Pub. L. No. 108-447, div. H, tit.
VI, § 619 (Dec. 8, 2004), employees will not be selected for training
which:

-   Does not meet identified needs for knowledge, skills, and abilities
    bearing directly upon the performance of official duties;

-   Contains elements likely to induce high levels of emotional response
    or psychological stress in some participants;

-   Does not require prior employee notification of the content and
    methods to be used in the training and method of evaluation;

-   Contains any methods or content associated with religious or
    quasi-religious belief systems or \"new age\" belief systems;

-   Is offensive to, or designed to change a participant\'s personal
    values or lifestyle outside the workplace; or,

-   Includes content related to human immunodeficiency virus/acquired
    immune deficiency syndrome (HIV/AIDS) other than necessary to make
    employees more aware of the medical ramifications of HIV/AIDS and
    the workplace rights of HIV positive employees (Ryan White CARE Act
    Amendments of 1996, Pub. L. No. 104-146, § 9 (May 20, 1996)).

This prohibition does not preclude any type of training that is
necessary for federal workers to effectively complete their legally
assigned tasks. In addition, the prohibition is not intended to affect
any training for displaced workers that is designed to help them find
new employment.

70.19.7 [Procedures.]{.underline}

70.19.7.1 [External Training Requests]{.underline}. Employees seeking to
attend individual training offered either by government agencies or
non-government sources are to submit a completed \"Request,
Authorization, Agreement and Certification of Training\" (SF-182)
through the chain of command to their FTC. (OA and OI employees are
advised to refer to their functional training manuals for additional
function specific instructions on the SF-182.) The SF-182 can be found
in the Word templates under: File/New/Management Services/SF-182. Office
of Audit users will find their own version in the Word templates:
File/New/Audit/SF-182. This form may be used in lieu of the Office of
Personnel Management (OPM) paper version. . If the electronic version of
the SF-182 is used, printing all copies (sheets) is not necessary. Only
print those sheets required for the situation. For example, sheet 1(2),
The Employee Agreement to Continue in Service, is necessary for all
non-government training exceeding 80 hours. Sheets 9 and 9(1) contain
the employee training evaluation form, and sheet 8(1) contains the
Privacy Act Statement. Whether routed forward or retained for record
purposes, these sheets will be used in most training instances.

Training requests should be approved only for training that supports the
TIGTA mission and performance goals. The SF-182 approval blocks, 26 and
27, must be signed by two levels of management as appropriate. The FTC
must sign block 28 for administrative purposes. **Employees who attend
training without managerial approval may become personally liable for
that training expense** (see [Section 70.19.10](#TRat))**.**

70.19.7.2 [Detailed Processing Procedures.]{.underline}

[Procurement Solicitation Requirements]{.underline}: Training services
not exceeding \$2,500 may be made by using the government small purchase
credit card. When purchases are made using this procedure, awards may be
made without soliciting competitive quotations if the individual
delegated this authority has been appointed in writing in accordance
with functional area (ex., OA,CC, etc.) procedures as outlined in FAR
Subpart 1.603-3(b) and he/she considers the price to be reasonable. All
other training service acquisitions, except sole source, require
soliciting competitive bids from at least three vendors. If award is
made to other than the low bid, documentation supporting the award must
include an explanation for the award decision. When using competitive
procedures, a market search and award justification document must be
attached to the purchasing instrument (ex., SF-182) listing the vendors
from whom solicitations were sought and including a brief award
justification as appropriate. The market search and award justification
document requirement can be satisfied with a Word document simply
listing vendors contacted, quoted prices for each and a statement
explaining selection if the low bidder was not selected.

Training Requests over \$2,500 must be submitted to BPD to have the
funds obligated. The method of submitting the SF-182s varies depending
upon whether or not the training will be conducted at the vendor's site
or at a TIGTA specified site. If the training is conducted at the
vendor's site, the SF-182 shall be submitted to <TGT@bpd.treas.gov> to
have the funds obligated. Within 3 business days, BPD will provide the
obligation number to the FTC. After receiving the obligation number, the
FTC will register the employees. The FTC will use the Training Vendor
Notice ([Exhibit (600)-70.6)]{.mark} to inform the training vendor of
the obligation number. The Training Vendor Notice will also instruct the
vendor to include the number on the invoice and submit the invoice to
TIGTA's paying agent (BPD) at the following address: Accounting Services
Branch, UNB Building, 8^th^ Floor, Bureau of Public Debt, PO Box 1328,
Parkersburg, WV 26106-1328.

[]{.mark}

SF-182s where TIGTA is requesting a training vendor to provide training
at a TIGTA office [or]{.underline} at an off-site location require the
issuance of a purchase order. In addition to the SF-182, a quote from
the vendor must be obtained. A Statement of Work (SOW) and a sole-source
justification must be prepared:

The (SOW) should include:

-   Description of required services;

-   Course structure/outline/description;

-   Dates of training sessions;

-   Location of training site;

-   Class times;

-   Number of students;

-   Detailed description of items to be provided by the vendor (e.g.,
    books, audiovisual equipment, records of attendance); and,

-   Detailed description of items to be provided by TIGTA (e.g.,
    classroom, audiovisual equipment, flip chart).

The sole-source justification should include:

-   Description of required services; and,

-   Description of why only one source can perform the required work.

The complete training package (SF-182, SOW, sole source justification,
vendor quote) will be submitted to Office of Chief Counsel (OCC) for
review. OCC will complete this review within 30 days. Following OCC
approval, the SF-182 and supporting documentation should be submitted
with the request for the procurement to be entered into PRISM. A
proposal (quote) from the vendor(s) selected and surveyed should also be
included as back up documentation.

BPD -- Procurement will process the requisition and award the purchase
order or contract to the vendor within 7 to 10 business days. BPD will
notify the vendor of the award, request the vendor to include the
purchase order number on the invoice and provide the address for invoice
submission. The FTC will be responsible for approving the invoices,
following the applicable security regulations to provide the vendor with
access to the TIGTA site, ensuring that appropriate training space has
been reserved at the TIGTA site or off-site location, ensuring that the
training site has the necessary equipment, and providing the training
vendor with directions to the TIGTA site.

For more information on sole-source procedures, see [Section
40.4.1]{.mark}, Chapter 600, of the TIGTA Manual.

[SF-182 Preparation (Request, Authorization, Agreement and Certification
of Training)]{.underline}: As noted in section 70.19.7.1, OA and OI
employees are advised to refer to their functional training manuals for
additional function specific instructions on the SF-182. A separate
SF-182 must be prepared for each training course (that has a cost) to
insure that all training has appropriate authorizations and is properly
documented. Completed SF-182's should be forwarded to the FTC at least
three weeks prior to the class. SF-182\'s should be completed as follows
([Exhibit (600)-70]{.mark}.7 is a sample):

-   Attach a roster of employees with name, title, grade, series, and
    office symbol (code) when more that one employee will attend a
    class. \"Roster\" should be typed in blocks 1 and 2;

-   The last four digits of the employee's SSN should be included in
    block 2. If the full SSN is needed the FTC will contact the
    employee;

-   Blocks 3, 4, 5, 6, 7, 9, 10, 13, 14, and 20 may be left blank;

-   Block 16, in addition to course title, the FTCs should indicate the
    method of payment (normal billing or credit card);

-   Block 22, recommend providing estimated travel costs so that
    approving officials will know total cost associated with the
    training requested;

-   Immediate and second level supervisors, as appropriate, must sign
    blocks 26b and 27b;

-   A course brochure, pamphlet, catalog or vendor web address must be
    attached to the SF-182 providing course information, costs, dates,
    vendor mailing address, and training location. If special class
    rates have been obtained differing from those contained in the
    vendor brochure, documentation from the vendor must be provided
    indicating that rate change;

-   Privacy Act Statement. This statement is contained on the reverse of
    copy 8, OPM paper version of the SF-182. When a requestor completes
    the OPM paper version of the SF-182, they have tacitly given
    approval for the agency to collect the information contained
    therein, although they do not personally sign the SF-182. If the
    electronic version of the SF-182 is used, sheet 8(1), the Privacy
    Act Statement, or some other version of the Privacy Act Statement
    must be provided to the requestor; however, as with the OPM paper
    SF-182 version, the requestor need not return a signed privacy act
    statement to the training coordinator. Likewise, in the case of a
    roster, each student must be provided a copy of the Privacy Act
    Statement (electronically is acceptable) informing them under what
    authority the information is being collected, the use to which it
    will be put, etc. It is not necessary, however, to have the students
    individually sign and return the Privacy Act Statement; and,

-   Justification Narrative. The employee should include a brief
    statement to indicate how the training course will increase his/her
    abilities to perform his/her duties.

[Funding Coding Requirements:]{.underline} All training expenditures,
including travel and per diem, are to be charged to the functional
office codes, unless otherwise instructed. Funding information should be
entered on the SF-182 as follows:

-   Block A, enter the number 4082;

-   The FTC will provide the method of payment;

-   Block 21, enter the cost and the entire accounting string to which
    charges are being made;(e.g. TGT0119SE05XX, TGT500000, BOC 2538)

-   Block 23, enter the purchase order number once assigned (if
    applicable);

-   Block 24, enter TIGTA 20-04-0001; and,

-   Block 25, enter Accounting Services Branch; UNB Building - 8th
    floor; Bureau of the Public Debt; P.O. Box 1328; Parkersburg, WV
    26106-1328.

[Payment method:]{.underline}

-   Credit Card. - The small purchase credit card may be used for
    training services of \$2,500 or less. As discussed above, a
    completed SF-182 is required for all training (that has a cost); or,

-   Invoice -- TIGTA will be invoiced for SF-182's that exceed \$2,500.
    The invoices shall be sent directly from the training vendor to BPD.
    The appropriate FTC will be responsible for approving the invoice
    for payment and returning the approved invoice to BPD.

[Payment Problems:]{.underline}

-   Payment problems relating to purchases with the small purchase
    credit card must be resolved by the FTC in accordance with the small
    purchase credit card procedures; or,

-   Payment problems relating to purchase order requests must be
    resolved by the FTC in conjunction with BPD.

70.19.7.2.1 [Confirmation of Training.]{.underline} The FTC should
notify employees once registration has been confirmed with the vendor.
Usually the employee is also notified directly by the training provider
of confirmation; however, employees should contact the FTC to verify
enrollment [before attending class]{.underline} if no notification has
been received.

70.19.7.2.2 [Cancellation of Training.]{.underline} If an employee is
unable to attend an external training course or if the vendor cancels
the course, the employee should immediately notify his/her supervisor
and email his/her FTC. The email should indicate the class name, date,
cost of the course, and any other pertinent information. If the employee
cannot attend pre-scheduled training and the proposed cancellation date
falls after the vendor\'s \"cancellation without charge\" date, the
employee should work with his/her supervisor, his/her FTC, and the
vendor to send an appropriate substitute.

70.19.8 [Evaluating Training.]{.underline} Each function will develop a
review process to determine the effectiveness of training. The
evaluation will assist management in determining training needs,
establishing training priorities, allocating training resources,
planning for training in the future and evaluating vendor effectiveness.
The evaluation process also provides a means to determine if specific
training courses or programs produce desired changes in employee
knowledge, skills, abilities, or performance. Employees will notify
their manager by email as proof of attendance and of their satisfaction
or dissatisfaction with the course. Employees not satisfied with the
training course will provide comments on the SF182 evaluation statement.
Employees will forward course evaluations, through their manager, to
their FTC. The FTC may determine to drop courses with negative
evaluations.

70.19.9 [Reimbursement for Unsatisfactory/Incomplete
Courses.]{.underline} Training is provided to TIGTA employees through
various funding arrangements at both government and non-government
facilities (colleges, universities, vendor sites, etc.). Employees
participate in these training events as authorized by an immediate
manager or other management official. The TIGTA reimbursement policy for
unsatisfactory completion or failure to complete training courses is
discussed in the following sub-sections.

70.19.9.1 [Failure to Complete Training]{.underline}. Failure to
satisfactorily complete any training sponsored by a government or
non-government facility will require that the employee make full
repayment of tuition fees and/or any other expenses incurred by TIGTA.
Reimbursement arrangements will be made in writing by the immediate
manager and the employee. The second line manager (or an equivalent
level) must concur with and sign off on the specified arrangements.
Copies of the reimbursement arrangements should be provided to the
employee, the appropriate FTC, the appropriate budget official and the
OMS Assistant Director Financial Management. Repayments may be made
either by a direct withholding from the employee\'s salary or with a
personal check made payable to TIGTA. If made by check, the check should
be forwarded to the OMS Assistant Director Financial Management along
with a memorandum indicating the appropriate fiscal year, cost center
and budget object code (BOC) to apply the payment.

70.19.9.2 [Exceptions to Unsuccessful Reimbursement
Arrangements]{.underline}. Requests for exceptions to the reimbursement
arrangements for unsuccessful completion of courses will be reviewed on
a case-by-case basis. Exceptions to the reimbursement requirement will
be reviewed and granted only in cases of (1) illness (medical
documentation required), (2) personal emergency (self or an immediate
family member), (3) work related emergency, or (4) hardship cases.

Within seven work days following the last day of the course, the
employee involved must prepare in writing an exception request addressed
to the appropriate function head and submit it through the chain of
command with a copy forwarded to the appropriate budget officer and FTC.
The employee\'s request (a one-page memorandum) must clearly state the
reason(s) why he/she was unsuccessful in completing the course and must
be accompanied by a copy of the SF-182 and any relevant supporting
documentation. Decisions to accept or deny will be made by the
appropriate function head.

70.19.10 [Ratification of Unauthorized Training Commitment.]{.underline}
To participate in external training courses, employees must follow
procedures prescribed in [Section 70.19.7.1](#TProced) above. If an
employee attends external training without official authorization, that
employee has made an unauthorized training commitment. The employee,
therefore, becomes liable for that training expense. This liability,
however, may be waived if a memo requesting a ratification of the
unauthorized training commitment is accepted and approved by the
appropriate function head and the Director, Human Resources. Copies of
the training invoice, the justification, and the completed SF-182 with
supporting documentation must accompany the ratification request.

The request must be addressed to the appropriate function head and the
Director, Human Resources, and state in writing the following:

-   A description of the training received as a result of the
    unauthorized commitment;

-   A detailed statement of the facts relating to the unauthorized
    commitment and an explanation of the reasons why normal training
    procedures were not followed;

-   A determination that the amount claimed by the training provider is
    fair and reasonable with explanation of the method used to determine
    \"fair and reasonable\";

-   A statement prepared by either the employee's manager or the FTC of
    the corrective action being taken to prevent a recurrence of such an
    unauthorized commitment; and,

-   The name of the individual making the specific unauthorized
    commitment and whether the individual has been involved in prior
    unauthorized training.

70.19.11 [Time Spent in Training.]{.underline} Employees attending
internal or external training are expected to complete a full workday in
accordance with their assigned tour of duty. However, this provision can
be waived by the manager on a case-by-case basis. Before excusing the
employee from reporting or returning to the work area, managers should
take into account the employee\'s normal beginning and ending work
hours, whether the employee works a regular or compressed schedule, the
location and commuting time, and the length of training. Management may
require employees on compressed (AWS, etc.) work schedules to
temporarily change their schedules to accommodate the training.

70.19.11.1 [Administrative Leave for Non-Reimbursed
Training]{.underline}. On occasion a training class may meet TIGTA
requirements but funding may be unavailable. If an employee is willing
to pay his/her own tuition for a course that would otherwise qualify for
reimbursement, the employee\'s supervisor may approve administrative
leave for the employee to attend the class.

70.19.12 [Examination Fees]{.underline}. An examination fee may be paid
if the examination is used as a diagnostic tool to determine
deficiencies in knowledge and skills needed by an employee for the
performance of official duties. The purpose of the examination would be
to ascertain his/her training needs when TIGTA is unable to determine
those needs through supervisory evaluation or other available internal
appraisal systems, or when the use of internal evaluation or appraisal
systems would be more costly.

70.19.13 [Review Courses and Professional Examinations]{.underline}.
TIGTA may pay, when otherwise appropriate under applicable regulations,
for review courses to prepare employees for examinations leading to
professional certifications (e.g., Certified Public Accountant,
Certified Internal Auditor, Certified Protection Professional, etc.).
Generally, this means that the training and related expenses are
directly related to the performance of the employee\'s duties. TIGTA
will not, however, fund the actual exam. In addition, TIGTA will not pay
for registration fees, lodging, travel or per diem associated with
either the review courses or the examinations. The employee\'s
supervisor may, when appropriate, also approve administrative leave for
the day(s) of the actual exam. The head of each function may establish
funding and administrative leave limitations relative to this provision.
Requests under this provision must follow procedures established by the
requestor\'s organization.

70.19.14 [Disabled Employees\' Services.]{.underline} Costs of services
may be paid which are necessary for training disabled employees, such as
interpreters for hearing-impaired, readers for the visually impaired,
and tapes or Braille learning materials for visually impaired employees.

70.19.15 [Attendance At Professional Meetings &
Conferences.]{.underline} TIGTA encourages employee personal growth and
professional development, including active participation in professional
associations, organizations, and societies. Many associations conduct
conferences and workshops to promote the development of their members.
The following explains the categories and the criteria used to determine
if attendance and funding for conferences should be approved.

70.19.15.1 [Attending a Conference as an Official
Representative]{.underline}. A TIGTA employee attending a conference as
a speaker, officer, panel member, workshop leader, or exhibitor where
the subject matter is directly related to TIGTA programs is considered
to be an official TIGTA representative. In these cases, TIGTA will pay
for attendance, including travel and per diem as necessary, provided
funds are available. When attending a conference or meeting extending
beyond an employee\'s normal duty day, an employee is not eligible for
overtime or compensatory time. TIGTA does not pay travel and food costs
for local conferences, although parking fees may be reimbursed [(see
Section 70.19.17.3)](#Parking). As with other training activities,
participation must be approved by the appropriate management officials.

70.19.15.2 [Attending a Conference for Training Purposes]{.underline}.
Whenever a conference is considered job-related training, the approving
official may authorize payment of conference fees, including travel and
per diem as required. When attending a local conference, travel and food
(unless meals are included in the registration fee) costs are not paid.
Approval to attend a conference is based on the training needs of the
individual employee, relative to job demands, and is consistent with the
manner of requesting and approving other types of training. The content
of the conference must be germane to improving individual and
organizational performance. Developmental benefits are expected to
accrue through the employee\'s attendance. The approving official has
the discretion to decide the number of employees that may be approved to
attend a conference. He/she should consider workload, the requesting
employee\'s prior or scheduled training, and the employee\'s prior
conference attendance (particularly where such conferences are an annual
event). The following questions should help determine whether a
particular conference should be approved and funded:

-   Is the subject matter of the conference sufficiently specific that
    it can assist the employee to achieve TIGTA\'s overall goals and
    objectives?

-   Is the cost of the conference appropriate for the type and degree of
    training offered, or is similar training offered in-house?

-   Is alternative training on the subject matter available that would
    be as effective for the individual and/or less costly to TIGTA? Or,

-   Is the conference training of equal or greater importance compared
    with high priority training needs of the workforce that reports to
    the approving official? (This is a very important factor to consider
    when the training budget is limited.)

70.19.15.3 [Payment of Membership Fees]{.underline}. TIGTA does not
authorize payment of individual membership fees to professional
organizations or societies. TIGTA will, however, pay a single membership
fee to a particular organization if that membership is made in the name
of \"TIGTA.\"

70.19.16 [Training For Promotion.]{.underline} TIGTA may provide
training to career or career-conditional employees that, in certain
instances, may lead to promotion. TIGTA will follow competitive
procedures as required by 5 CFR 410.307(b) when selecting a career or
career-conditional employee for training that permits noncompetitive
promotion after successful completion of the training.

70.19.17 [Payment of Training Expenses Other Than Tuition.]{.underline}

70.19.17.1 [Travel and Per Diem]{.underline}. TIGTA will pay travel and
per diem expenses incurred while employees are attending training that
is not local. These expenditures are to be funded through the functional
training budgets.

70.19.17.2 [Meals and Incidental Expenses (M&IE)]{.underline}. Employees
receiving M&IE must reduce their M&IE rate when meals are furnished by
the government or are included in the registration fee. For example, OPM
Management Development Center and the Federal Executive Institute
courses include both the cost of lodging and meals. The applicable
reduction will be in accordance with the Federal Travel Regulations,
§301-11.18. No reduction in the rate is required, however, if meals are
provided by a common carrier or are complimentary meals provided by a
hotel/motel. Likewise, no reduction is required in the M&IE rate if only
light refreshments are provided. Generally, light refreshments are
intended only as refreshers, not intended to serve as a meal. They are
served for morning, afternoon or evening breaks and are defined to
include, but not limited to, coffee, tea, milk, juice, soft drinks,
donuts, bagels, fruit, pretzels, cookies, chips, or muffins.

70.19.17.3 [Parking Fees]{.underline}. Local parking costs incurred
while attending conferences and TIGTA-approved training may be paid by
TIGTA. Payment will be made by the employee by completing a Local
Voucher in GovTrip by selecting the "Local Training Travel" option
within the Expense Type drop-down menu box. More information on the
voucher process is available in the TIGTA Travel manual under [[Travel
Voucher
System]{.mark}](http://web.tigta.treas.gov/IMDS/chapter600-ms/600-40/chapter600-40.doc#travelvouchersys0105).
Parking fees incurred in conjunction with training funded through
tuition assistance programs must be paid by the employee.

70.19.18 [Academic Degree Regulations/Tuition Assistance.]{.underline}
Tuition assistance will not be authorized specifically for the
completion of an academic degree unless the training is necessary to
recruit or retain an employee in an occupation in which TIGTA has, or
anticipates, a shortage of qualified personnel. TIGTA may provide
tuition assistance to all employees, subject to the availability of
funds. The training must be related to the mission and performance goals
of the TIGTA as well as the employee\'s official duties as defined by
[Section 70.19.4](#TrgDefin). Such tuition includes mandatory fees
related to registration, but does not include generally fees such as
health clinic or activity fees. Employees can be retrained for placement
into other agencies when such training has been determined by TIGTA to
be in the interest of the government.

70.19.19 [Shortage of Qualified Personnel Positions.]{.underline}
Positions with a shortage of qualified personnel are defined as
positions:

-   For which a special salary rate schedule is in effect;

-   For which direct hire authority has been granted by OPM, covering
    all positions in a specific series, grade, and geographic location;

-   For which such a shortage has been identified by law; or,

-   For which the TIGTA has identified as having such a shortage when
    authorized by law to do so.

70.19.19.1 [Shortage Determinations Caused by Recruitment
Problems.]{.underline} Before determining there is a shortage due to a
recruitment problem, TIGTA must consider the following:

-   Competitive service positions - the results of recruitment efforts
    and appropriate competitive examinations;

-   Excepted service positions - TIGTA objectives and staffing
    procedures;

-   External recruitment sources - make contact with organizations such
    as State employment office(s) serving the locality concerned,
    academic institutions, technical and professional organizations,
    women and minority-group organizations, and other sources likely to
    produce qualified candidates for the position;

-   Recruitment - relieve the shortage through broader publicity; and,

-   The position - reengineer the position to one for which there are
    qualified candidates.

Training which is full or part-time may be authorized to address a
recruitment problem if there is reasonable expectation that the employee
will be employed in the position after training.

70.19.19.2 [Shortage Determinations Caused by Retention
Problems.]{.underline} Before determining that there are problems in
retaining qualified personnel in a particular occupation, TIGTA will
consider:

-   The ease with which the employee could be replaced with someone of a
    comparable background;

-   The current and projected vacancy rates in the occupation;

-   The rate of turnover in the occupation; and,

-   Technological changes affecting the occupation and long-range
    predictions affecting staffing for the occupation.

Full or part-time training may be authorized to address a retention
problem if there is reasonable expectation that the employee will be
employed in the position after training.

70.19.19.3 [General Requirements.]{.underline} In order to participate
in any training covered by the Shortage of Qualified Personnel
provision, an employee must be rated, at a minimum, at the \"Pass\"
Level on their most recent performance appraisal, sign an \"Agreement to
Continue in Service\" (back of copy 1, SF-182 OPM version, sheet 1(2) of
Exhibit (600)-5.2)) for any non-government training in excess of 80
hours, and provide proof of satisfactory course completion.

70.19.19.4 [Monitoring Training]{.underline}. The function head, working
in conjunction with the Director, Human Resources, shall monitor
training assignments made under this section. Continuation of this
training assignment shall be based on the expectation that the shortage
has continuing validity and that the employee\'s academic and job
performance during training are satisfactory. In addition, the
appropriate function head and the Director, Human Resources shall
continuously assess the contribution of training assignments to the
resolution of the recruitment and retention problems in shortage
occupations.

70.19.19.5 [Documentation.]{.underline} The appropriate function head
and the Director, Human Resources will maintain the following
documentation regarding Academic Degree Training and shortage:

-   A record of all employees assigned to training under this policy;

-   Justification for the shortage determination under which the
    training assignment was made;

-   Description of the recruitment or retention problem including the
    occupational series, grade or grade range, geographic locality, and
    organizational unit of the identified problem;

-   A description of the kind of training, the field of study, and the
    degree pursued; and,

-   The period required to complete the training assignment.

70.19.20 [Agreement To Continue In Service]{.underline}. An employee who
has been approved for a non-government (college, business school,
university, etc.) training course (program) consisting of over 80 hours
shall, before attending the training, agree in writing to:

-   Continue service within TIGTA after the end of the training period
    equal to at least 3 times the length of the training period; and,

-   Reimburse tuition costs and per diem (if applicable) if he/she
    voluntarily separates employment from TIGTA before the end of the
    service continuation period agreed upon.

70.19.20.1 [Waiver of Payment.]{.underline} A request to waive payment
must be made in writing and provide substantiating documentation. The
Inspector General, or designee, may waive in writing all or part of the
employee\'s obligation when:

-   An employee completes most, but not all, of the required period of
    service;

-   An employee resigns due to personal illness or serious illness of an
    immediate family member;

-   Payment would cause severe financial hardship; or,

-   An employee transfers to another Federal agency.

70.19.20.2 [Failure to Comply With Agreement.]{.underline} An employee
who fails to fulfill the conditions of his/her continued service
agreement, and for whom a waiver is not granted, is required to repay
TIGTA all expenses incurred as a result of the training. Refer to
[Section 70.19.9](#TReim) for reimbursement policy.

70.19.21 [Training Reports]{.underline}. TIGTA OMS will respond to any
specific official requests that come from the Department, OPM, or the
Congress throughout the fiscal year regarding the TIGTA training
program. If functional input is required, OMS will perform a data call.