**(200) 80** **Telecommuting**

80.1 [Purpose]{.underline}. It is the policy of the Treasury Inspector
General for Tax Administration (TIGTA) to offer Telecommuting to all
employees who meet eligibility requirements as an effective way to meet
organizational goals and employee needs. This section establishes the
policy, procedures and guidelines for TIGTA's Telecommuting Program.

80.2 [Authorities]{.underline}.

Public Law 106-346 Section 359

80.3 [Definitions]{.underline}.

[Alternative Worksite]{.underline} -- The location, other than the
regular office, where the employee may conduct business. Generally this
is the home or customer location.

[Designated Office]{.underline} -- The employee's official office or
assigned post-of-duty. This is sometimes known as the usual and
customary work address or regular office.

[Duty Station]{.underline} - For pay purposes, the official duty station
is the employee\'s regular office and will not change with participation
in Telecommuting.

[Episodic Participation]{.underline} -- A level of participation that is
based on the needs of the worker and the demands of the work. This is
generally a task-based arrangement and can fluctuate in duration.

[Expanded Participation]{.underline} -- A level of participation whereby
the employee works 2 or 3 days per workweek at the alternative worksite
and the remainder of the workweek at the official duty station.

[Full Participation]{.underline} -- A level of participation whereby the
employee works 4 or 5 days per workweek at the alternative worksite and
the remainder of the workweek at the official duty station.

[Limited Participation]{.underline} -- A level of participation whereby
the employee works 1 day per workweek at an alternative worksite; this 1
day is not required to be the same designated workday every workweek.

[Premium Pay]{.underline} -- Under this program, existing rules apply
for night differential, Sunday and holiday pay whether work is
accomplished at the official duty station or the alternative worksite.
Official work schedules determine employees' entitlement to premium pay.

[Special Salary Rates]{.underline} -- In this program, the employee\'s
official duty station and/or occupational series serves as the basis for
determining special salary rates.

[Telecommuting]{.underline} -- Also referred to as telework, flexiwork,
and flexiplace, this is an alternative work arrangement for employees to
conduct all or some of their work away from the primary workplace one or
more days during the workweek.

[Telecommuting Program Work Agreement]{.underline} -- A formal agreement
signed by both the employee and the manager specifying the Telecommuting
schedule of the employee, the hours/tour of duty and the frequency of
checking voice and e-mail while at the alternate worksite.

80.4 [Coverage.]{.underline} The Telecommuting Program is open to all
permanent TIGTA employees whose annual performance appraisal is rated as
\"Successful." (See 80.7.4 for details on which telecommuters must
complete a Telecommuting Agreement.) Temporary, trainee and those
employees in probationary periods are not eligible. It is recommended
that employees with less than 6 months of employment with TIGTA not
participate until after completing their initial 6 months of employment.

All levels of participation are available to TIGTA employees; however,
each function head determines the maximum level of participation for
his/her respective function. Individual managers are responsible for
determining the appropriate level of participation for each telecommuter
within these maximum levels based on each situation. The following chart
provides the maximum level of participation for each function:

# 

  ------------------------------------ ----------------------------------
  **Function**                         **Level**

  Investigations                       Expanded

  Audit                                Full

  Information Technology               Full

  Chief Counsel                        Expanded

  Management Services                  Full
  ------------------------------------ ----------------------------------

80.5 [Telecommuting Benefits.]{.underline} Telecommuting extends the
workplace and enables productive work outside the traditional office
workplace. Most telecommuters report they get more work done and are
more satisfied with their jobs as a result of telecommuting. The
shortened commute decreases employee travel time, decreases employee
expenses and employee stress while enhancing the quality of work life
and increasing the time for personal enjoyment. Telecommuters also enjoy
a greater degree of work-related autonomy and responsibility.
Organizations benefit from telecommuting arrangements by providing
flexibility in location and time of work, potential for increased
productivity, improved ability to recruit and retain a valued workforce,
and the ability to reduce certain overhead costs such as rent.

80.6 [Impact]{.underline}. Employees and managers should ensure that
telecommuting situations do not adversely affect customers, clients and
TIGTA mission goals. Before signing up for telecommuting, employees and
their managers need to consider the impact on each participant: the
employee, the manager, the co-worker and the customer. In addition the
employee participating in telecommuting needs to assess the impact and
effect of telecommuting on his/her family.

To assist employees and managers in determining the effects of
telecommuting arrangements, it is recommended that employees requesting
a Full or Expanded participation level undertake a trial period first
before officially starting Telecommuting. This trial period also gives
employees an opportunity to research and schedule installation for the
best Broadband connection available in their location (See Section
80.13, Broadband Service).

80.7 [Applying for the Program]{.underline}. Not everyone wants to
participate or is suitable to participate in telecommuting. Managers
need to assess the employee's suitability, and employees should assess
their own suitability and develop their own business plan for how they
will accomplish their work outside the traditional office environment.
They need to look at how they will communicate with co-workers, clients
and managers, look at the frequency of these communications and outline
how they can best meet the organizational goals.

80.7.1 [Employee Telecommuting Participation
Self-Assessment]{.underline}. A questionnaire has been developed to
assist employees in assessing the likelihood of being a successful
telecommuter. The questionnaire can be found under Word/File/New/On My
Computer/Telework Forms. Employees are encouraged to complete this
questionnaire prior to submitting the application for telecommuting
participation to their manager.

For those items where the employee ranks himself/herself low, the
employee should create a development plan to improve his/her rating
before he/she meets with the manager. An employee coming to a meeting
prepared to discuss his/her needs is, in itself, a way of demonstrating
to the manager a certain level of organizational ability. This
self-assessment is intended to provide the employee insight into his/her
potential for successfully working in a virtual environment and not an
indication of employee performance.

80.7.2 [Employee Program Application]{.underline}. Once an employee
determines he/she wishes to participate in telecommuting, he/she must
complete the Application for Participation in TIGTA's Telecommuting
Program and Privacy Act Authorization and the Self-Certification Safety
and Security Checklist for Home-Based Telecommuters forms. (NOTE:
Episodic participants are not required to complete either of these
forms.) Both are located in Word/File/New/On My Computer/Telework Forms.
See 80.7.4 for additional information.

80.7.2.1 [Home Office Space]{.underline}. Telecommuting participants
must have a designated secure and safe workspace for the performance of
work. TIGTA does not allow employees to use the OPM/GSA sponsored
Telecommuting Centers as a substitute to home office space or an
alternative work space. Workspace requirements may vary depending on the
nature of the work; however, failure to maintain a safe work environment
will be grounds for terminating the employee's participation in
telecommuting. Employees may wish to include a digital photo of the
alternate worksite when completing the required Safety and Security
Checklist for Home-Based Telecommuters and provide both to the manager.
However, including a photo is not a requirement for participation.

80.7.2.2 [Management Right to Inspect Alternate Worksite]{.underline}.
Unless otherwise agreed to, a minimum of 48 hours advance notice shall
be given before management may inspect the employee\'s alternate
worksite. Such inspections may be conducted at periodic intervals during
the employee\'s normal working hours to ensure proper maintenance and
operation of Government-owned property, to ensure compliance with the
Safety and Security Checklist for Home-Based Telecommuters and/or for
other legitimate purposes.

80.7.2.3 [Manager's Assessment of Applicant]{.underline}. Using
standardized selection criteria allows managers to objectively consider
individual employees. The primary goal is ensure employees entering into
the Telecommuting Program succeed at telecommuting.

The questionnaire referred to in 80.7.1 may also be used by the manager
in assessing an employee's likelihood of being a successful
telecommuter. The questionnaire may be used to assess an individual's
work characteristics, work habits and competencies to ascertain whether
he/she could successfully work from a remote or alternative location. It
is not to be used for purposes of a progress review or performance
rating. The template for this questionnaire can be found under
Word/File/New/On My Computer/Telework Forms.

If the manager chooses to use the questionnaire, all questions should be
answered for each employee who indicates a desire to participate in
Telecommuting, regardless of the level of participation desired. The
manager should meet with the employee to discuss the completed
questionnaire and give the employee a copy of the questionnaire to
complete in advance of this discussion. Once the discussion has taken
place and agreement has been reached by the manager and the employee on
the responses to the questionnaire, a copy of the manager's completed
questionnaire should be provided to the employee and a copy should be
placed in the employee's Drop File. This exercise should be performed on
an as needed basis or when circumstances change. If the questionnaire is
not used, the manager must document his/her decision process on
determining the employee's eligibility for telecommuting. A copy should
be provided to the employee and the original placed in the employee's
Drop File.

This assessment provides an indication of the likelihood of an
employee's success for participation in telecommuting, and not is an
indication of the employee's performance.

In addition to the characteristics identified in the questionnaire,
managers should consider the following:

-   The employee\'s desire to telecommute;

-   The employee\'s characteristics, job knowledge, skills and work
    history;

-   The work to be performed;

-   The availability of tools necessary to successfully perform the
    work;

-   The security of Government information and equipment;

-   The ability to manage work hours and employee expenses; and

-   Scheduling issues.

To assist managers in determining all necessary actions needed to begin
an employee's telecommuting participation, a Manager's Checklist has
been developed; this checklist is located in Word/File/New/On My
Computer/Telework Forms.

80.7.4 [Telecommuting Agreement.]{.underline} Upon approval to
participate in telecommuting, **the employee and the manager must
complete the Telecommuting Agreement if the employee wishes to
participate at the Limited, Expanded, or Full level; completion of the
Telecommuting Agreement for Episodic participants is optional**. The
formal Telecommuting Agreement must be signed by both parties prior to
participation. The Telecommuting Agreement template is located in
Word/File/New/File/On My Computer/Telework Forms.

The Telecommuting Agreement covers such items as the voluntary nature of
the arrangement; hours and days of duty at each worksite;
responsibilities for timekeeping, leave approval, and requests for
overtime and/or compensatory time; performance requirements; and proper
use and safeguard of Government property and records. If the optional
Episodic participation is documented using the Telecommuting Agreement,
the duration of Telecommuting assignment should be covered.

This agreement must be completed whenever a change is made to the
telecommuting schedule or, at a minimum, on an annual basis (with the
issuance of the employee's performance plan, Form 430, at the beginning
of each fiscal year). A copy of the signed agreement will be filed in
the employee\'s Drop File, with a copy provided to the employee.

All participants must remember telecommuting is a management option, not
an employee right. It is a privilege extended to employees as a
voluntary option with the clear understanding that every job may not be
appropriate for remote work. This is a voluntary program for both TIGTA
and the employee and may be unilaterally terminated by either party at
any time.

In addition to the Telecommuting Agreement, managers and telecommuters
should establish performance goals and objectives or progress reporting
procedures and associated expectations with specific timetables and
deadlines clearly spelled out before starting the telecommuting
arrangement. Any additional work procedures specific to the
telecommuter\'s office should also be spelled out, e.g., the frequency
with which the employee will check and respond to e-mail and voice mail
messages should be discussed and agreed upon prior to the employee's
participation in telecommuting. The level of detail in these procedures
and expectations depends on factors such as the manager\'s style of
supervision, the telecommuter\'s style of communication, the job
requirements and organizational needs.

80.7.5 [Appeals.]{.underline} If the manager and employee do not agree
on the level of participation, the employee may appeal the manager's
decision to the next higher level in the management chain. This appeal
must be in writing and contain a brief background/history of the issue
and any supporting documentation the employee believes warranted. This
appeal must be received by the employee's manager within 5 workdays; the
employee's manager will schedule a meeting for both parties with the
next level of management within the organizational structure.

The employee's manager will provide any information he/she believes
warranted to the second-line manager for consideration. The second-line
manager will listen to both parties and review the provided information.
The second-line manager's decision is final and should be provided in
writing to the employee (with a copy to the immediate manager) within 7
workdays of the meeting.

80.8 [Training]{.underline}. Participants in telecommuting, their
managers, and any other involved staff should participate in a
specialized telecommuting training course. This training should be
scheduled and completed before the participant begins to work from an
alternate worksite; however, based on training scheduling delays and/or
budgetary constraints, the employee may complete the training after
beginning a telecommuting work schedule. In any case, the employee
should be scheduled for the training as soon as possible. Documentation
of successfully completing a telecommuting training course should be
provided to the manager, and a copy maintained in the employee Drop
File. While there are several independent courses on telecommuting
available, the OPM/GSA Telecommuting course available through
USALearning.gov fulfills this requirement.

80.9 [Security]{.underline}. Security is an important aspect of
telecommuting. Adequate security is more than hardware, software and
passwords; it is also a mindset that leads to common sense precautions.
A high degree of attention and/or adherence to security procedures,
precautions and issues at the alternative worksites is required.

Everyone involved with the program should be familiar with the array of
security precautions and also who is responsible for each. Telecommuters
should know what actions must be taken and take them when there is a
breach in security.

80.9.1 [Privacy Act and Sensitive Data]{.underline}. Access to sensitive
materials must be consistent with the regulations contained in 31 CFR
Part 1; the Privacy Act 5 USC 552a and 26 USC Section 6103 on Production
or Disclosure of Information or Materials. Employees participating in
telecommuting agree to secure all sensitive but unclassified material in
a locked container (e.g., file cabinet, brief case, etc.). Classified
and highly sensitive material (e.g., grand jury material) is not
permitted to be taken to an alternative worksite and may cause the
employee who routinely deals with this type of information to be
ineligible for participation in telecommuting.

80.9.2 [Computer Security Requirements]{.underline}. Only
hardware/software configurations provided by the Office of Information
Technology (OIT) or approved by OIT (as in the case of high-speed
telecommunications) for the alternate worksite shall be installed on
TIGTA equipment. Under no circumstances shall the employee be allowed to
add non-agency owned or unauthorized hardware or software to the
workstation. In addition, no personally owned computers or software
shall be used for processing classified or sensitive but unclassified
information without the approval of the OIT staff.

Additionally, employees shall comply with organizational security
procedures described in TIGTA\'s Information Technology Systems Security
Policy (ITSSP),

which can be found on the IT web page. This will ensure adequate
security measures are in place to protect equipment from being accessed
by unauthorized individuals. The OIT staff will ensure that all TIGTA
equipment being used for this program meets the security requirements
for sensitive TIGTA IT systems described in the ITSSP.

80.10 [Equipment.]{.underline} TIGTA provides each employee with a
laptop computer, full screen monitor, mouse and keyboard. Employees have
the option to place that equipment where they will spend the most work
time. If the employee chooses to use that equipment at the alternate
worksite, the employee is responsible for transporting the equipment to
the alternative worksite and returning it to the office upon
discontinuing telecommuting. Additionally, the employee is responsible
for supplying all other office equipment such as desk, chair, lighting,
etc.

Government-owned property may be used by employees in their private
residence consistent with the TIGTA Limited Personal Use Policy. The
Government retains ownership and control of the equipment provided to
the employee for use at the alternate worksite, and is responsible for
its maintenance, repair and replacement. However, employees may be
subject to disciplinary action if the equipment is lost, stolen or
damaged because of the employee's (or family member's) negligence,
misuse or abuse.

The IT Help Desk will provide support for government-owned equipment at
the employee's home by telephone only. If that is not sufficient or does
not resolve the problem, the employee will then need to return the
equipment to the office for repair. Transfer of the equipment and
software between the official duty station and the alternative worksite
is the responsibility of the employee.

80.11 [Authorized Expenses]{.underline}. Managers are authorized to
approve reimbursements for communication devices (to include charges for
broadband service or second telephone line/phone) and computer
peripherals needed by telecommuters at their alternate worksite based on
need and available funding. Recurring expenses of \$100 or more per
month must have prior approval from the Assistant Inspector General for
Management Services/CFO or the Deputy CFO. General office supplies such
as paper, pens, and pencils will be obtained through functional office
supply procedures. Reimbursement for general office supplies may not be
placed on a voucher. The chart below provides the equipment and service
expenditures that are authorized based on the employee\'s level of
participation.

+----------------------+-----------------------------------------------+
| Episodic or Limited  | -   No expenditure is authorized for          |
|                      |     equipment, phone or broadband service.    |
| (up to 1 day per     |                                               |
| week)                |                                               |
+----------------------+-----------------------------------------------+
| Expanded             | -   Printer (See 80.14.3)                     |
|                      |                                               |
| (2 or 3 days per     | -   Router                                    |
| week)                |                                               |
|                      | -   50% of installation and monthly cost of   |
|                      |     broadband service                         |
+----------------------+-----------------------------------------------+
| Full                 | -   Locking File Cabinet (See 80.14.1)        |
|                      |                                               |
| (4 or 5 days per     | -   100% of installation and monthly          |
| week)                |     telephone service cost for a second       |
|                      |     telephone line (not cell phone)           |
|                      |                                               |
|                      | -   Printer (See 80.14.3)                     |
|                      |                                               |
|                      | -   Router                                    |
|                      |                                               |
|                      | -   50% of the installation and monthly cost  |
|                      |     of broadband service                      |
+----------------------+-----------------------------------------------+

Generally the above expenses will be paid by TIGTA once for each
telecommuter (with the exception of the monthly recurring expenses);
however, if the telecommuter is relocated at the direction of
management, TIGTA will bear the appropriate expense based on
participation level again.

Managers may authorize reimbursement for telephone expenses incurred by
telecommuters when equipment and other items (e.g. high speed service
problems and phone card access problems) fail or service is temporarily
interrupted. Employees will claim these expenses on their next
semi-annual Telecommuting Expenses voucher, and they will follow the
documentation procedures identified in 80.13.2. Managers will apply the
same review practices to these expenses as they apply to all other
telecommuting expenses. Note that maintenance and/or repairs on
telephone lines are not reimbursable expenses.

Only reimbursement for the current and one previous semi-annual period
can be filed. The employee is responsible for immediately discontinuing
all services if he/she stops participating in telecommuting or leaves
TIGTA. Like any other voucher, managers are required to review vouchers
for accuracy prior to approving.

80.12 [Broadband Service]{.underline}. Due to the large size of files
needing to be transmitted over communication lines, broadband connection
is mandated for the Expanded and Full participation levels.

Broadband connection services provide high-speed data connection to the
Internet over telephone or cable. The TIGTA Virtual Private Network
(VPN) is accessed from home using a broadband connection. There are two
types of broadband connections approved for use by TIGTA:

-   **DSL** - Digital Subscriber Line (DSL) high-speed Internet
    connection that provides speed at varying levels. DSL service can be
    purchased from your local telephone company or from several Internet
    Service Providers. This technology uses telephone lines to transmit
    your data.

-   **Cable Modem** -- High-speed connection using your local cable
    company\'s cable network.

No other types of broadband services are approved for use by TIGTA
employees participating in telecommuting. (See Telecommuting web page
for information on researching Broadband services.)

TIGTA will not reimburse telecommuters for any Federal, state, and/or
local taxes on these services. Therefore, telecommuters are responsible
for deleting these taxes from any claim for reimbursement.

80.13 [Reimbursement Procedures]{.underline}. Telecommuting vouchers
will only be filed twice a year. Telecommuting expenses will be
submitted through GovTrip as described below.

  --------------------------------------- -------------------------------
  **Period Covered**                      **Deadline for Submission**

  October 1 through March 31              April 15

  April 1 through September 30            October 15
  --------------------------------------- -------------------------------

All telecommuting expenses should be charged to the appropriate
telecommuting cost center and BOC for the current fiscal year in
GovTrip. Employees must select **NONTRAV 2351 TELECOM RENT** from the
Expense Type drop-down menu. Then, select Telecommuting from the
drop-down menu for the accounting label, and **remove the default
accounting label**. The correct telecommuting accounting string is
TGT0119SEYYXX **TGT50200000 and can be verified by clicking on the view
under view/edit accounting code**. BPD has implemented an edit in
GovTrip to ensure telecommuting vouchers post to the correct accounting
string. If the correct accounting label or expense type is not selected,
the voucher will be rejected and reimbursement will be delayed.

As with all vouchers, managers are to review the request for accuracy
prior to approving. **[All]{.underline} telecommuting receipts** must be
scanned or faxed into GovTrip for each employee submitting a
telecommuting voucher. Vouchers will be electronically maintained in
GovTrip for 6 years and 3 months. Managers should discuss the best
option for obtaining electronic copies of receipts from employees who do
not have access to a scanner or fax machine. Employees may mail the
original receipts to their office to be scanned or faxed, or complete
the vouchering process when they return to the office. **Approving
officials should not approve vouchers without electronic copies of the
receipts attached.**

80.13.1 [Second Telephone Line Reimbursement.]{.underline} The same
procedures should be followed for submission of a claim for
reimbursement for telephone service as with the broadband service. (See
above, section 80.13.) TIGTA will not reimburse employees for any
modifications made to the home, such as installation of a telephone jack
where one does not already exist. In addition, TIGTA will not pay for
any special features such as call forwarding, call waiting and/or caller
ID and will not reimburse the employee for the cost of the actual
telephone. Reimbursement is only allowed for the installation and
monthly recurring charges in concert with the above guidelines.

80.13.2 [Required Documentation]{.underline}. Employees are required to
provide back-up documentation to their claim for reimbursement,
regardless of the amount claimed. Documentation can be a copy of the
monthly bill from the employee's service provider, whether broadband or
telephone. The bill should clearly indicate the type of service and the
specific charge. If the service provider does not provide a separate
billing, employees must highlight the charges that are being claimed for
reimbursement and provide the monthly total at the bottom of the copy of
the bill or on a separate cover sheet.

80.14 [Purchase of Approved Incidentals]{.underline}. TIGTA will not
provide an office suite of furniture for the employee's home or
alternate work location. However, some items will be provided, dependent
upon the employee\'s level of participation.

80.14.1 [Locking File Cabinet (Full Participation Only)]{.underline}.
The cabinet may be purchased at any local store or by supply catalog.
Cabinets shown in the Corporate Express and Office Depot catalogs meet
the specifications below. The maximum dollar allowance that TIGTA will
reimburse for this purchase is \$200.00. The cabinet specifications are
as follows:

-   Metal on all sides;

-   Locks for all drawers;

-   Stationary; (e.g. not on rollers or casters); and

-   Black or neutral in color.

Once a file cabinet is selected, the employee should contact his/her
small purchase credit card holder and provide him/her with the
information needed to make the purchase (catalog name, item number, page
number, etc,). The cardholder should provide the vendor's clerk with the
name of the person that will be picking up the cabinet when placing the
order. For *local purchases* (Staples, Wal-Mart, etc.) the employee is
responsible for picking up the cabinet and any assembly, if required.
For *catalogs* *or stores that deliver*, the cardholder should provide
the employee\'s name and home address. There may be a small delivery fee
which will count toward the maximum dollar purchase.

Should the employee leave TIGTA or stop participating in Telecommuting,
for whatever reason, the employee must return the file cabinet to
his/her manager at his/her own expense. These cabinets remain TIGTA
property. The manager will store the cabinet(s) until it is made
available to other Telecommuting participants as they enter the program.
The file cabinet may be returned to the nearest TIGTA office location if
different from the manager's location providing the employee's manager
has agreed to this.

80.14.2 [Accounting Information]{.underline}. The accounting information
to charge the cabinet to is as follows:

TGT0119SE06XX/TGT5020000/3122

(Fund Code/Cost Center Code/BOC)

80.14.3 [Printer (Expanded or Full Participation Only)]{.underline}. The
Office of Information Technology is responsible for the purchase of all
printers for TIGTA's telecommuting program. The printers will be
delivered to the appropriate office location and employees will be
responsible to arrange for transport to their homes.

Employees should initiate a Help Desk ticket to let OIT know to purchase
the printer once your manager has approved you for Telecommuting at the
Expanded or Full level. Upon receipt of the printer, employees should
contact the OIT Help Desk for assistance in connecting the printer up to
their laptop.

80.15 [Shipment/Receipt of Packages]{.underline}. Employees should bring
the materials into the office and arrange for shipping with other
packages/parcels that are routinely shipped from the office location
whenever possible. However, packages may be received at the employees'
alternate worksite from other TIGTA or customer locations. Employees
must remember to properly secure all information.

80.16 [Time and Attendance under TIGTA's Telecommuting
Program]{.underline}. All existing TIGTA Time and Attendance policies
(See TIGTA Time and Leave Manual) including premium pay considerations
and work schedule determinations, apply to telecommuting participants.
Employees should understand the procedures for requesting leave and
reporting their time and attendance.

Proper monitoring and certification of employee work time is essential
for the successful implementation of the telecommuting program. Managers
shall certify time and attendance to ensure that employees are paid only
for work performed and that absences from scheduled tours of duty are
accounted for correctly.

80.16.1 [Administrative Leave, Dismissals and Early
Closings]{.underline}. Although a variety of circumstances may affect
individual situations, the principles governing administrative leave,
dismissals and early closings remain the same for telecommuting
participants as for non-participants. The ability to conduct work (and
the nature of any impediments) whether at home or at the office
determines whether an employee may be administratively excused from
duty.

Generally, telecommuting participants will continue to work at their
alternative worksites on their telecommuting day if the agency is closed
sometime after the workday begins. For example, if the employee is
working at home and the official duty station closes, the employee is
expected to continue working. However the following reasons are valid
reasons for the manager to excuse an employee from work. The manager has
the option of granting administrative leave, consistent with TIGTA
policy:

-   If for any reason beyond the control of the employee (such as a
    power failure or natural disaster, etc.) he/she cannot perform the
    work at home;

-   If the telecommuter faces a personal hardship that prevents him/her
    from working successfully at the telecommuting site;

-   If the telecommuter\'s duties are such that he/she cannot continue
    to work without contact with the regular worksite.

When a telecommuting participant knows in advance of a situation that
would preclude working at home or at an alternate site, time in the
office or leave must be scheduled with their manager.

The following identifies common office/agency closure situations and the
associated work status of telecommuting participants (managers should
consider each situation on a case-by-case basis however):

  ----------------------------------- -----------------------------------
  **Office Closure Situation/Other    **Telecommuting Participant Work
  Work Situation**                    Status**

                                      

  The official duty station is closed Manager may excuse the telecommuter
  after the workday begins            if he/she cannot perform the work
                                      because employees or systems at the
                                      official duty station are not
                                      available

  Before the workday begins, OPM or   Employees are excused from duty
  local Federal Executive Board       without loss of pay or charge to
  closes Federal agencies             leave

  Power is unavailable at alternate   Employee should return to office or
  worksite for entire workday         take annual leave
  ----------------------------------- -----------------------------------

80.17 [Injuries, Continuation of Pay and Worker's
Compensation]{.underline}. Telecommuting participants are covered by the
Federal Employees Compensation Act if injured in the course of actually
performing official duties at the regular office or alternative duty
station. See TIGTA's Safety and Health Manual.

80.18 [Reasonable Accommodation]{.underline}. The Americans with
Disabilities Act (ADA) requires employers with 15 or more employees to
provide reasonable accommodation for qualified applicants and employees
with disabilities. The ability for an employee with a disability to work
at home may qualify as a reasonable accommodation.

80.19 [Other Considerations and Issues]{.underline}.

80.19.1 [Home Utility Expenses]{.underline}. TIGTA will not pay any home
utility costs (other than telecommunications costs as outlined in 80.11)
associated with working from home. Exceptions apply only where the
personal expense directly benefits the Government. For these exceptions
the employee must obtain prior approval from his/her manager.

80.19.2 [Dependent Care Costs]{.underline}. This program is not intended
to reduce dependent care costs or serve as a substitute for childcare,
day care, elder care, or any other type of dependent care. Employees are
to treat work hours as if they were at their official duty station
giving full attention to their work duties.

80.19.3 [Tax Implications]{.underline}. An employee who uses a portion
of his or her home for the benefit of the Government will be subject to
current tax regulations and benefits. Employees should consult their
personal tax advisors or the Internal Revenue Service for information on
applicable Federal tax laws and interpretations that address their
specific circumstances.

80.20 [Business Continuity]{.underline}. Telecommuting is a significant
part of TIGTA\'s business continuity or business resumption plan. During
or after an event that would cause a TIGTA office or building to be
unreachable or uninhabitable, it may be necessary for employees to work
from home. This could also be in concert with activation of TIGTA's
Continuity of Operations Plan (COOP). Employees should be prepared to
work from home until such time as they are notified to report to a
location designated by their manager.

It is incumbent upon each manager to determine what work telecommuters
in this situation will be assigned and may be asked to perform.