(600)-50.13 [Use of Representation Funds]{.underline}

50.13.1 [Purpose]{.underline} To outline procedures for the use of
Representation Funds. The Representation Fund is a budget allocation
used to facilitate official reception and representation activities that
are intended to increase cooperation with foreign governments, with
public or private organizations outside of the Federal Government and
with other Federal agencies. The use of Representation Fund resources
must reflect the highest standards of conduct, taste, and economy, while
avoiding the appearance of any personal benefit. Authority for use of
Representation funds must be renewed annually.

50.13.2 [Guidelines]{.underline} The Representation Fund is used to pay
for official entertainment and other similar expenses that support and
further the mission of Treasury Inspector General for Tax Administration
(TIGTA).

Representation Funds are not intended for the personal benefit of
government officials or employees of TIGTA.

When using Representation Funds, every effort to reduce government
spending is to be made. Government facilities, services, and employees
should be used whenever possible. To the maximum extent practicable, use
shall be made of American products.

50.13.3 [Approval of Representation Fund Expenses]{.underline} The
Inspector General (IG), the Assistant Inspector General for Management
Services (AIGMS) and the Director, Performance and Investment have the
authority to approve Representation Fund payments. See [Delegation Order
\# 02](../../../tigta-delegation-orders/igdo2.doc).

50.13.4 [Authorized Expenses]{.underline} The IG, Deputy Inspectors
General (DIG), Assistant Inspector General for Management Services
(AIGMS), Assistant Inspector General for Information Technology (AIGIT),
or the Chief Counsel as appropriate, will determine when Representation
Fund expenses are appropriate to promote the business of TIGTA, or the
United States Government. They include, but are not limited to the
following:

Meals and refreshments;

Tips and gratuities;

Award and training ceremonies. Representation Funds can sometimes be
used for this purpose; however, it is not prudent when funds for these
activities are available through the Government Employee Incentive
Awards Act;

Entertainment of a protocol nature; or

Other representational expenses which the IG or his/her designee may
authorize or approve as being of a type to promote the interests of
TIGTA or the United States.

5.  [Restrictions]{.underline} Representation Funds may not be used for
    the following

or similar reasons:

Expenses in connection with routine business meetings or luncheons;

Membership fees or dues in any society, club or association;

Social affairs that have no legitimate connection with official TIGTA
business (e.g., employee birthday parties and retirement luncheons);

Political events; or

Special observances internal to TIGTA (e.g., JAC meetings).

6.  [Requests for use of the Representation Fund]{.underline} Advance
    written

requests for use of the Representation Fund will be submitted to the
AIGMS by the appropriate function head: DIG, AIGIT, or the Chief
Counsel. This written request must be prepared four weeks prior to the
event. The template to be used is named "TIGTA Request for
Representation Funds.dot" and is located in WORD under File/New/General.
Refer to [Exhibit
(600).50-3](../../../../../../../../I:/chapter600-ms/600-exhibits/exhibit600-50-3%20.doc)
as a sample. The completed template will include:

Type and purpose of the function;

Location and date of the event;

Type of expense, e.g., pastries, meal, finger food, etc., including
estimated

cost (if something very specific is required, attach a description);

Names and titles of attendees, if available; and

Contact name and phone number.

Under unusual time constraints, oral approval may be obtained from the
AIGMS upon confirmation that funds are available. This approval is
subject to a subsequent written request with an annotation that the
AIGMS has granted prior oral approval.

7.  [Payment and Purchasing]{.underline}

50.13.7.1 Payment can be made at the time of purchase/order, or upon
receipt of an invoice.

Representation Fund purchases must be paid for with the OMS small
purchase card. The OMS card holder will either order or purchase the
item(s), as needed.

All Representation Fund costs will be charged to the following codes:

Cost Center Code: TGT5000000, Budget Object Class: 2523

50.13.8 [Maintenance and Miscellaneous]{.underline}

50.13.8.1 The AIGMS has responsibility for reviewing and reporting
Representation Fund expenditures, approving the availability of funds,
and for developing procedures for the administration, reimbursement, and
accounting of the Representation Fund.

50.13.8.2 OMS will appoint a Representation Fund Coordinator who will
maintain a record of all Representation Fund requests and payments.