Finance and Funding Options 
 

 

 

 

 

 

Obligating Documents 

• Standard Form 1 (SF-1) 

• GPO Form 2511 Print Order 

• SPA Work Order Form 4044 

• Deposit Account (Printing and Binding) Form 4045 

The SF-1 was revised in January 2014. Revisions were made due to: 

• National Security — To improve GPO processes concerning handling 

classified and sensitive but unclassified materials, in addition to other 

instances regarding the handling of Personally Identifiable Information 

(PII). 

• Customer Focus — To improve the billing processes by collecting 

more comprehensive billing information up front. 

• Changing Technology — To update the printing specification section 

based on current technologies. 

• Mandatory Initiative — To comply with Department of Treasury 

Bureau of the Public Debt requirement in order to ensure timely 

processing. 

To view the latest obligation forms and instructions on how to complete them 

go to: http://www.gpo.gov/customers/sfas1.htm 
 

 

Billing Info Fields for Each Obligating Document 

• Billing Address Code (BAC) 

• Agency Location Code (ALC) 

• Appropriation Chargeable/Obligation No. 

• Purchase Card Indicator Box 

• Purchase Card No. 

• Expiration Date 

• Name As It Appears on Purchase Card 

• Phone No. of Cardholder 

• Treasury Account Symbol (TAS) 

• Business Event Type Code (BETC) 

• Line of Account/Document Reference Number 
 

 

 

 

 

 

 

 

 

Description for Each Billing Field 

• Billing Address Code (BAC) * 

A unique 6-digit identifier assigned by the GPO. The BAC identifies the 

particular agency and is assigned to a single ALC. The BAC also provides 

information regarding the method of payment (IPAC, Check, Credit Card or 

Deposit Account). 

• Agency Location Code (ALC) 

Enter the 8-digit ALC for sending payments through the U.S. Treasury’s 

Intergovernmental Payment and Collections (IPAC) system. The number is an 

identifier assigned by Treasury for reporting purposes. 

• Appropriation Chargeable/Obligation No. 

Funding reference information. If required by the ordering agency, enter the 

appropriation symbol number, expenditure account, allotment, object 

classification, bureau control number, etc. and/or state whether publication is 

required by specific provision of law, authorized by OMB, etc. 

* INDICATES REQUIRED FIELD. 
 

 

 

 

 

 

 

Description for Each Billing Field 

• Purchase Card Indicator Box 

Indicate by checking the Purchase Card box if the job will be funded by a 

purchase card instead of IPAC billing or Deposit Account. 

• Purchase Card Number 

Enter 16-digit purchase card number if paying by purchase card. The order may 

be submitted without the purchase card number; however, GPO must contact 

customer and obtain this information prior to order entry into GPO system. The 

order will not be processed until the obligating funds are identified. 

• Expiration Date 

Enter 4-digit (mm/yy) expiration date if paying by purchase card. Ensure the 

card will be valid on the requested delivery date. 

• Name as it Appears on Purchase Card 

Enter cardholder’s name. 

• Phone No. of Cardholder 

Enter cardholder’s phone number for contact purposes. 
 

 

 

 

 

 

 

Description for Each Billing Field 

• Treasury Account Symbol (TAS) 

TAS is an identification code assigned by Treasury Fiscal Service to agencies. 

All financial transactions of the Federal Government are classified by TAS for 

reporting to the Department of the Treasury and the Office of Management and 

Budget. As of October 1, 2014 all agencies will be required to report the TAS in 

the Component format. 

• Business Event Type Code (BETC)** 

The BETC is a Treasury identification code that indicates the type of activity 

being reported. 

• Line of Accounting (LOA)/Document Reference Number 

Some agencies require a valid LOA on the invoice in order to reconcile their 

bills from GPO. If provided, the LOA will appear as an IPAC field on the billing 

statement (Form 400). The LOA is an identification code assigned by the 

agency doing business with the GPO. 

**Starting October 1, 2014 all agencies will be required by the Department of Treasury 

to submit their TAS in the Component Format. If your agency is currently a CARS 

Reporter then you must enter the Component TAS now. 
 

 

 

 

Intra-governmental Payment and Collection (IPAC) 

• IPAC is an electronic Internet-based collection and payment system. It 

facilitates intra-governmental transfer of funds, with related descriptive data, 

from the buyer’s account to the seller’s account on a real-time basis. 

• IPAC is similar to a checking account where the Department of Treasury 

functions as the bank. 

• GPO process IPAC transactions four times a month (5th, 10th, 15th, and 

20th), these dates may vary when dates fall on the weekend or holidays. 

GPO usually does not IPAC past the 20th. 
 

 

 

 

 

 

 

 

 

 

 

Deposit Account 

• Deposit Accounts allow customers to maintain control of funds at the 

appropriation level and virtually eliminate invoices from GPO. 

• Funds are deposited into the account at the time of account establishment 

using either the IPAC system or by submitting a check with your Form 4045. 

• GPO will assign a Deposit Account number. This account number will serve as 

the BAC number on your obligation documents. 

• Customers replenish funds into the account as necessary to maintain desired 

account balance. 

• Allows customers to monitor transactions by logging into GPO's Website. 

Deposit Accounts are updated daily to show all account activity such as; 

deposits, itemized charges for all completed printing orders, transfers between 

accounts, etc. 

• Customers may open multiple Deposit Accounts. This is advantageous when 

multiple funding authorities are used. In addition, funds can be transferred 

between accounts allowing greater flexibility in the use of funds. 
Deposit Account Website 
 

 

 

 

 

 

 

 

 

How to Establish a Deposit Account 

• Complete GPO Form 4045, Deposit Accounts (Printing and Binding). 

http://www.gpo.gov/customers/sfas1.htm 

• Check the ‘Establishing a New Deposit Account’ box and enter the ‘New Deposit 

Account Amount $_____________’. 

• If using IPAC to transfer funds into the account enter the ALC along with agency’s 

TAS-BETC. 

• If paying by check, make checks payable to the “The Government Publishing Office”, 

and mail it with the Form 4045. 

• DOD Customers: There is a ‘Special Note’ field requiring MORP/MIPR information. 

• Complete the fields for Agency Requestor’s Information and Agency Finance 

Point-of-Contact Information. 

• If your finance office requires Line of Accounting or any other pertinent billing 

information that must appear on the invoice, enter this information in the ‘Additional 

Information’ field. 

• Once form is completed and signed, email the Form 4045 to: arc@gpo.gov. 
 

 

 

 

 

Purchase Card 

• Ensure when paying via purchase card that you clearly check the ‘Purchase 

Card Indicator Box’. 

• Although the payment method is purchase card, customers must include the 

agency’s BAC. This is required in order for GPO to enter the procurement in 

our data processing system. 

• Submit complete purchase card number, expiration date, name as it appears 

on the card, and a contact phone number of cardholder. 

• If you indicate ‘Call for Card No.’ please complete the remaining purchase 

card fields so that GPO may contact the appropriate person to obtain the 

purchase card number. The order will not be processed until the 

obligating funds are identified. 

• Purchase card transactions are proceeded through Pay.Gov. 
 

 

 

 

Direct Billing 

• Payments made via check. 

• GPO issues invoice via mail. 

• Checks are to be made payable to the “The Government Publishing Office”. 

Mailed to: United States Government Publishing Office, Finance 

Disbursement Office, 732 North Capitol Street, NW, Washington, DC 20401 

• In order for proper processing, always include the GPO invoice number for 

which payment is to be applied and the invoice dollar amount. 

• Encourage agencies to send a photocopy of the invoice, in which payment 

is being made, along with the check. 
 

 

 

 

 

 

 

Establishing a New BAC 

• Complete the Billing Address Code (BAC) Request, GPO Form 4046. 

http://www.gpo.gov/customers/sfas1.htm 

• Indicate the method of payment that will be used to pay invoices charged to 

the new BAC, either IPAC or Non-IPAC (check or credit card). 

• Ensure that all fields are completed properly, including ALC for IPAC, 

TAS-BETC, Agency Requestor’s Information, Agency Finance Point-OfContact, and, if required, Line of Accounting. 

• The form must be signed by the individual who is authorized by the agency 

to request a new BAC, include the title of the authorizing individual. 

• Email the digitally scanned form to the Commercial Billing Section at 

requestnewbac@gpo.gov. 

• GPO will contact the agency within 3 business days with the new BAC. 

 

 

 

 

Contact Information 

GPO’s objective in sharing this information is to 

keep our valued customers informed. 

If you have any questions pertaining to this 

presentation, please contact the GPO Customer 

Account Division at 202-512-0626 or via email at 

CAD@GPO.GOV