Frequently Asked Billing Questions for Orders Procured Commercially 

through the U.S. GOVERNMENT PUBLISHING OFFICE 

General 

1. What are GPO’s Financial Identification Numbers? 

2. What is a Treasury Account Symbol (TAS)-Business Event Type Code (BETC)? 

3. Where do I find my agency’s Treasury Account Symbol (TAS)-Business Event Type Code (BETC)? 

4. What is a Billing Address Code (BAC)? 

5. Where do I find my agency’s Billing Address Code (BAC)? 

6. How do I establish a new Billing Address Code (BAC)? 

7. What is GPO’s billing process? 

8. What are GPO’s Intra-governmental Payment and Collection (IPAC) billing cycle for agencies? 

9. When shall an agency expect to receive an invoice from GPO? 

10. Is there a limit on how long GPO can bill an agency? Or, is there a timeframe to when contractors must bill GPO? 

11. What forms of payment does GPO accept? 

12. Can I change the payment method after submission of an order to GPO? 

13. What is a GPO Form 400 (Invoice)? 

14. Where are the GPO Form 400 (Invoice) mailed? 

15. Where can I view the GPO Form 400 (Invoice) online? 

16. How do I sign up for the Financial Document Repository to view GPO Form 400 (Invoices) online? 

17. Who can I contact at GPO to reconcile outstanding obligations? 

18. Why might I receive additional charges on a GPO procurement after initial billing? 

19. How can I get supporting documentation for charges on an invoice? 

20. Where can I find the Document Reference Number (DRN) associated with an Intra-governmental Payment and 

Collection transaction? 

21. Can GPO provide a title description on an invoice? 

22. Who can I contact regarding questions about invoice payments? 

Government Purchase Card 

23. Can GPO charge my Government purchase card the same day the order is awarded? 

24. What happens when a Government purchase card declines? 

25. Can I get a receipt to help identify GPO charges on my Government purchase card? 

Deposit Accounts 

26. How do I set up a Deposit Account? 

27. How do I gain access to a Deposit Account established for my agency? 

28. How do I check the balance of a Deposit Account? 

29. How can I replenish, request a refund, or transfer funds to a Deposit Account? 

30. How do I update or change our Agency Administrator information? 

31. Who do I contact regarding questions on my Deposit Account? 

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Frequently Asked Billing Questions for Orders Procured Commercially 

through the U.S. GOVERNMENT PUBLISHING OFFICE 

General 

1. What are GPO’s Financial Identification Numbers?

Description Acronym Account Code 

Agency Location Code ALC 04000001 

Activity Address Code ACC 04-7400

Billing Offce Address Code BOAC 043030 

Commercial and Government Entity CAGE 04ZY2 

Unique Entity Identifer (formerly DUNS) UEI 07-480-0160

Employer/Taxpayer Identifcation Number TIN 53-6002509

Standard Industrial Classifcation Number SIC 91 99 

Transmitter Control Code TCC 28x10 

Trading Partner Code TPC 040004 

GPO’s Treasury Account Symbol (TAS) 

Sub-level 

Prefx Code 

Allocation Transfer 

Agency Identifer 

Agency 

Identifer 

Beginning Period 

of Availability 

Ending Period 

of Availability 

Availability 

Type Code 

Main Account 

Code 

Sub-Account 

Code 

004 X 4505 001 

2. What is a Treasury Account Symbol (TAS)-Business Event Type Code (BETC)?

Treasury defines a TAS as a component of eight meaningful pieces of business data, when combined identifies

a U.S. Treasury account. These components are joined with a BETC to report Federal government financial

transactions.

For additional TAS-BETC FAQs

For more additional information review the Component Treasury Account Symbol (TAS) Business Event

Type Code (BETC) A New Initiative by the Department of Treasury.

3. Where do I find my agency’s Treasury Account Symbol (TAS) —

Business Event Type Code (BETC)?

As a Central Accounting Reporting System (CARS) reporter, your TAS-BETC information was provided to your

financial department during registration. Your finance department should be prepared to provide the required

TAS-BETC information for your agency.

The current listing of TAS-BETC information is located on the CARS Web site at:

https://www.sam.fms.treas.gov/sampublic/tasbetc.htm

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4. What is a Billing Address Code (BAC)? 

A BAC is a unique 6-digit account identifer assigned by GPO. The BAC identifes the particular agency and 

is assigned to a single Agency Location Code (ALC). The BAC also provides GPO with information regarding 

the method of payment (Intra-governmental Payment and Collection (IPAC), Government check, Government 

purchase card, or GPO deposit account). 

5. Where do I find my agency’s Billing Address Code (BAC)? 

Contact the Offce of Finance, Commercial Billing Division at 202.512.0197 or email 

commercialbilling@gpo.gov. 

6. How do I establish a new Billing Address Code (BAC)? 

n	 Complete the Billing Address Code (BAC) Request, GPO Form 4046, click on the following link: 

https://www.gpo.gov/docs/default-source/forms-standards-pdf-fles/bac_request_ 

form_4046_0817.pdf 

n	 Indicate the method of payment that will be used to pay invoices charged to the new BAC, either through 

the Intra-governmental Payment and Collection (IPAC), Government check, or Government purchase card. 

To establish a Deposit Account BAC, see FAQ 26. 

n	 The following felds must be completed for payments via IPAC, Agency Location Code (ALC), Treasury 

Account Symbol-Business Event Type Code, and if required Line of Accounting (LOA). 

n	 Form must be signed to process. 

n	 Submit completed form to the Commercial Billing Section at requestnewbac@gpo.gov. 

7. What is GPO Billing Process 

GPO’s 

billing 

process? 

Agencies submit SF1. 

Printing completed 

by commercial vendors. 

Printing completed 

by GPO plant. 

Agencies receive printing and complete receiving documentation. 

Vendors submit invoices, proof 

deliveries, and other required 

documentation to GPO. 

GPO determines the most economical and effcient method for the printing job. 

GPO billing section bills the agencies, in accordance with the information 

provided on the SF-1, for printing jobs completed and received by the agencies. 

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8. What are GPO’s Intra-governmental Payment and Collection (IPAC) billing cycles 

for agencies? 

GPO processes IPAC transactions four times a month (5th, 10th, 15th, and 20th). These dates may vary when 

dates fall on the weekend or holidays. 

Non-IPAC transactions are invoiced daily. 

9. When shall an agency expect to receive an invoice from GPO? 

GPO takes every measure to bill customer agencies for the actual cost of the job, plus GPO’s contract 

administration surcharge. For this reason, GPO prefers to wait until the printing contractor’s invoice is received 

by GPO. In cases where a customer agency requests an older job to be billed by GPO, or if an expedited 

invoice is needed, GPO has the authority to estimate the job and bill the customer agency. For more details, 

contact your Customer Services-Agency Procurment Services Team or your National Account Manager (NAM). 

Visit the GPO website to locate your NAM. 

10. Is there a limit on how long GPO can bill an agency? Or, is there a timeframe 

to when contractors must bill GPO? 

The contractor’s invoice to GPO generally initiates GPO’s billing to the customer agency for work commercially 

procured. As noted, GPO can bill customer agencies before a contractor’s fnal invoice is received (on estimate 

per Section 310, Title 44), generally at the customer’s request. 

There are no Federal or GPO regulations that limit the length of time a contractor can bill. Contractor’s may 

present invoices within 6 years of the date of contract performance (date of shipment). Of course, this rarely 

occurs. However, it is possible, for example, for a contractor to present a valid bill that covers a 5-year term 

contract. In this instance, GPO would be required to pay to contractor, and GPO would be required to bill the 

customer agency. 

Title 44, Section 309(b), requires that the GPO Business Operations Revolving Fund be reimbursed for the 

cost of all services required. In the example, GPO’s outlay to the contractor would require reimbursement 

to GPO by the beneftting agency. Also, the customer agency must reimburse GPO, as an agency may not 

augment its appropriations from outside sources without specifc statutory authority [GAO, Principles of Federal 

Appropriation Law, p.6-162]. In the example, if GPO did not bill the customer agency for the value of work 

furnished, it may be viewed as an augmentation to an appropriation. 

GPO does take action and will request billing from the contractor when no bill has been received after 30 days 

of delivery. However this does not guarantee the contractor will submit a bill for processing. 

For more information regarding expedited invoicing see FAQ 9. 

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11. What forms of payment does GPO accept? 

n	 Intra-governmental Payment and Collection (IPAC) – An electronic internet-based collection and 

payment system operated by the Department of the Treasury, Bureau of the Fiscal Service. It facilitates 

intragovernmental transfer of funds, with related descriptive data, from the buyer’s account to the seller’s 

account. 

n	 Deposit Account – Accounts where customers remit designated funds in advance to GPO to draw against 

for payment of services/products over time. This allows customers to maintain control of funds on-line, real 

time, using GPO’s Deposit Acct website and eliminate paper invoices. 

n	 Government Purchase Card – Effective June 1, 2015 the Treasury Department lowered the maximum 

dollar amount allowed for intragovernmental purchase card transactions to $24,999.99. 

n	 Direct Billing – GPO Form 400 (Invoice) is issued for remittance of payment by Government check. 

NOTE: A Military Interdepartmental Purchase Request (MIPR) or an Interagency Agreement (IAA) are not forms 

of payment, rather a customer’s requested document signed by GPO agreeing to accept authorized funds to 

be released to GPO. The authority for this transaction is found in Title 44, Section 8.8 of the Federal Acquisition 

Regulation (FAR) and 44 USC 501. GPO requires an SF-1 before any work can begin on an order, even if a 

MIPR is remitted. 

For additional information review Finance and Funding Options. 

12. Can I change the payment method after submission of an order to GPO? 

Prior to GPO invoicing your agency the payment method can be changed. Please contact your Customer 

Services-Agency Procurment Servives Team. 

13. What is a GPO Form 400 (Invoice)? 

The GPO Form 400 (Invoice) provides customers with information to reconcile their Intra-governmental 

Payment and Collection (IPAC) and Non-IPAC transactions. 

There are six different Form 400 formats, depending on the payment method, or the product being billed: 

n	 IPAC Summary* 

n	 Invoice** 

n	 Federal Register IPAC Summary* 

n	 Federal Register Invoice** 

n	 Code of Federal Regulations IPAC Summary* 

n	 Code of Federal Regulations Invoice** 

*IPAC = Payments through Treasury’s IPAC system. 

**Invoice = Payments made by methods other than IPAC. 

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14. Where are the GPO Form 400 (Invoices) mailed? 

For transactions collected through the Intra-governmental Payment and Collection (IPAC) the GPO Form 400 

(Invoices) are mailed to the address associated with the Agency Location Code (ALC) found on the Department 

of Treasury’s Shared Accounting Module (SAM). 

Non-IPAC GPO Form 400 (Invoices) are mailed to the address defned on the GPO Form 4046-Billing Address 

Code (BAC) Request. 

15. Where can I view the GPO Form 400 (Invoices) online? 

The GPO Financial Document Repository (FDR) web site hosts the Deposit Accounts and the Documents: 

Form 400 (Invoices) https://fnancialdocuments.gpo.gov 

Access to the system will allow GPO customers to retrieve and view their digital GPO Form 400 (Invoices) 

along with: 

n	 Improved invoicing visibility 

n	 Faster account reconciliation 

n	 Ability to review historical invoices back to August 2012 

n	 Access SF-1 documents as far back as March 2015 

n	 Provide additional information to support charges 

n	 Shared access within an Agency 

n	 Improved communication between agency publishing/printing and fnance business units 

n	 The option for customers to opt-out of receiving paper invoices 

For more information refer to the Documents Reference Guide. 

16. How do I sign up for the Financial Document Repository to view GPO Form 400 

(Invoices) online? 

n	 Each agency must designate an individual to act in the Agency Administrator Role. 

n	 Complete the Financial Document Repository Registration Form 4047. Click on the following link: 

https://www.gpo.gov/docs/default-source/forms-standards-pdf-fles/form4047_ 

fnancial-document-repository.pdf 

n	 Click the submit button. This will open your email box and attach a pdf copy of the form directly into the 

email. If this does not work, save a copy of the form and email it to FDRepository@gpo.gov. 

For additional information review the GPO Financial Document Repository. 

17. Who can I contact at GPO to reconcile outstanding obligations? 

Contact the Offce of Finance, Customer Account Division at 202.512.0626 or email CAD@gpo.gov. 

18. Why might I receive additional charges on a GPO procurement after initial billing? 

Depending on the timing of events you may receive additional charges applied for items not included in the 

original award price (e.g., modifcations, freight/postage, and press sheet inspections). 

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19. How can I get supporting documentation for charges on an invoice? 

First contact your agency’s internal printing specialist who should be able to provide you with this information. 

If additional information is needed you can contact GPO’s Offce of Finance, Customer Account Division at 

202.512.0626 or email CAD@gpo.gov. 

20. Where can I find the Document Reference Number (DRN) associated with 

an Intra-governmental Payment and Collection transaction? 

This information is provided on the GPO Form 400 (Invoices). 

For more information regarding GPO Form 400 (Invoices) see FAQ 13. 

21. Can GPO provide a title description on an invoice? 

In general the title description is currently not captured in our billing system to display on all invoice types. However, 

the Code of Federal Regulations GPO Form 400 (Invoices) does provide the title and part description. The Federal 

Register GPO Form 400 (Invoices) provides the volume, the issue, and the page number of the article. 

For more information regarding supporting documentation see FAQ 19. 

22. Who can I contact regarding questions about invoice payments? 

For questions regarding invoice payments, contact: 

n	 Customer Account Division at 202.512.0626 or CAD@gpo.gov 

n	 Credit Card Processing Unit 202.512.0854 

n	 Deposit Accounts at depositaccount@gpo.gov 

For general questions regarding various payment types, please send an email with detailed information about 

the inquiry to: 

n	 Deposit Account (SuptDocs) sedwards@gpo.gov 

n	 IPAC IPACBilling@gpo.gov 

n	 Federal Register FederalRegisterBilling@gpo.gov 

n	 Code of Federal Regulations CFRBilling@gpo.gov 

n	 GPOExpress GPOExpress@gpo.gov 

Government Purchase Card 

23. Can GPO charge my Government purchase card the same day the order 

is awarded? 

GPO does not bill Government purchase cards the same day as awarded. Government purchase card orders 

are invoiced upon contractor payment; however, if you need expedited invoicing, contact your Customer 

Services-Agency Procurment Services Team or your National Account Manager (NAM). Visit GPO’s website to 

locate your NAM. 

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24. What happens when a Government purchase card declines? 

Government purchase cards may decline for various reasons: expired card, incorrect card number, or 

exceeding transaction limit. 

You may be contacted by the Customer Services-Agency Procurment Services Team to whom you submitted 

your order to verify Government purchase card information in order to resolve the decline. You may also be 

contacted by GPO’s Credit Card Processing Unit for older declines. 

25. Can I get a receipt to help identify GPO charges on my Government 

purchase card? 

Contact the Credit Card Processing Unit on 202.512.0854. If several receipts are needed, please fax your 

request to 202.512.2250. 

Deposit Accounts 

26. How do I set up a Deposit Account? 

n	 Complete the Deposit Account (Printing and Binding) Form 4045, click on the following link: 

https://www.gpo.gov/docs/default-source/forms-standards-pdf-fles/depositaccountform.pdf 

n	 Check the box “Establish a New Deposit Account” and enter the dollar amount that will be collected and 

deposited into the account. 

n	 When using Intra-governmental Payment and Collection (IPAC) funding enter the Agency Location Code, 

the Treasury Account Symbol and the Business Event Type Code. 

n	 Complete the felds for the Agency Deposit Account Administrator and the Agency Finance 

Point-of-Contact Information. 

n	 If your agency requires a Line or Accounting or a Military Interdepartmental Purchase Request (MIPR) 

enter the information in the feld provided. 

n	 Form must be signed to process. By signing, you certify that funds are available for the fscal year 

in which they are obligated. 

n	 Funding via IPAC email completed form to the Accounts Receivable & Collections Offce at arc@gpo.gov. 

n	 Funding via Government check made payable to the U.S. Government Publishing Offce, mail completed 

form and check to: US GPO, 732 North Capitol Street, NW, Room B-622, Disbursing Offce, 

Washington, DC 20401. 

GPO will email the new Billing Address Code (BAC) once the Deposit Account is established. Use this BAC 

when submitting print procurement orders to your Customer Services-Agency Procurment Services Team. 

27. How do I gain access to a Deposit Account established for my agency? 

Your Deposit Account Agency Administrator has the ability to add or revoke Agency Users to the accounts 

established for your agency via the online invite process. 

For more information refer to the Deposit Account Reference Guide. 

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28. How do I check the balance of a Deposit Account? 

Financial Document Repository users can view their Deposit Account at 

https://fnancialdocuments.gpo.gov/. 

29. How can I replenish, request a refund, or transfer funds to a Deposit Account? 

n	 Complete the Deposit Account (Printing and Binding) Form 4045, click on the following link: 

https://www.gpo.gov/docs/default-source/forms-standards-pdf-fles/depositaccountform.pdf 

n	 Select the appropriate action at the top of the form. 

n	 When using Intra-governmental Payment and Collection (IPAC) funding enter the Agency Location Code, 

the Treasury Account Symbol and the Business Event Type Code. 

n	 If your agency requires a Line or Accounting or a Military Interdepartmental Purchase Request (MIPR) 

enter the information in the feld provided. 

n	 Form must be signed to process. By signing you certify that funds are available for the fscal year 

in which they are obligated. 

n	 Submit completed form to the Accounts Receivable & Collections Offce at arc@gpo.gov. 

30. How do I update or change our Agency Administrator information? 

n	 Complete the Deposit Account (Printing and Binding) Form 4045, click on the following link: 

https://www.gpo.gov/docs/default-source/forms-standards-pdf-fles/depositaccountform.pdf 

n	 Check the appropriate box under update section. 

n	 Complete the appropriate felds for the Agency Deposit Account Administrator and/or the 

Agency Finance Point-of-Contact Information. 

n	 Form must be signed to process. 

n	 Submit completed form to the Accounts Receivable & Collections Offce at arc@gpo.gov. 

31. Who do I contact regarding questions on my Deposit Account? 

Inquiries regarding a Deposit Account can be submitted to depositaccount@gpo.gov. 

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