U.S. DEPARTMENT OF THE TREASURY 

CHARGE CARD 

MANAGEMENT 

PLAN 

FY 2022 

 

 

 

 

Executive Forward 

It is my pleasure to present the FY 2022 Charge Card Management 

Plan (CCMP), which sets forth the policy and procedures for the 

use, management, and oversight of charge cards at the Department 

of the Treasury and thirty-three customer agencies. Te 2022 

update refects Treasury’s commitment to comprehensive program 

management for charge cards, purchase, and travel lines of business. 

Te policies contained herein represent the coordinated efort of the Treasury team to 

refect the best practices of all thirteen Treasury bureaus and over thirty external client 

agencies. 

At Treasury we recognize that each bureau and agency has unique needs in charge card 

management to fulfll their unique mission requirements. Treasury continues to maintain 

a balance of federalized management providing centralized guidance, while allowing 

fexibility to empower operational norms at the bureau level. With the gradual return to 

in-ofce work and in-person travel, the program is more prepared than ever to meet the 

challenges of increased demand for purchase and travel. 

_______________________________ 

Nicole Evans 

Senior Procurement Executive

 U.S. Department of the Treasury 

FY 2022 Charge Card Management Plan

 

Contents 

Article I. General Information ............................................................................................... 1 

Appendix 1- Frequently Asked Questions (FAQ) - Purchase Card Restricted 

Appendix 5 Cashier Manual ....................................................................... Provided Separately 

Article II. Delegations. ........................................................................................................... 4 

Article III. Charge Card Program Management.................................................................... 5 

Article IV. Internal Controls................................................................................................... 11 

Article V. Training .................................................................................................................. 15 

Article VI.Emergency/National Disaster .............................................................................. 16 

Article VII. Credit Worthiness for Individually Billed Accounts (IBA) ................................ 19 

Article VIII. Rebate Management ......................................................................................... 21 

Article IX. State Tax Exemption ............................................................................................ 22 

Article X. Convenience Checks .............................................................................................. 23 

Article XI. Management of Property Acquired by a Purchase Card ..................................... 25 

Article XII. Performance Metrics and Data Requirements ................................................... 26 

Purchases or Requiring Special Attention .............................................................................. 27 

Appendix 2 - Defnitions & Acronyms .................................................................................... 34 

Appendix 3: Purchase Card High Risk MCC List for the Purchase Card Program............... 39 

Appendix 4: List of Potential Improper Purchases................................................................. 41 

March 24, 2022 

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FY 2022 Charge Card Management Plan

 

Article I - General Information 

Section 1.01 Introduction. Tis Charge Card Management Plan (CCMP or the Plan) establishes the policies 

and procedures for the management and oversight of the purchase and travel charge card programs and the use of the 

purchase and travel charge cards within the U. S. Department of the Treasury (Treasury). Te CCMP establishes 

a system of internal controls to mitigate the potential for fraud, misuse, abuse, and delinquency. Treasury’s charge 

card management plan mid-year revisions will be issued by the Ofce of the Procurement Executive in the following 

categories: CCMP updates (CCMP-U), CCMP supplements (CCMP-S), or CCMP waivers (CCMP-W). 

Section 1.02 Te Treasury Department utilizes the General Services Administration (GSA) 

SmartPay3 contract. Citibank is the principal servicing bank for all commercial charge card services (purchase, 

travel, and feet business lines). Citibank provides an electronic access system, which is a comprehensive automated 

reporting and management tool enhancing the Department’s charge card programs by providing singular visibility of 

activity across the enterprise. Citibank provides the Treasury with oversight tools to support the Agency/Organization 

Program Coordinators (A/OPCs) in Bureau oversight. 

Section 1.03 Purpose. Te purpose of this plan is to establish Treasury’s policies in accordance with Chapter 2 

of Ofce of Management and Budget (OMB) Circular A-123, Appendix B, for the use of contractor issued purchase 

and travel cards (for purchase cards see also Federal Acquisition Regulation (FAR) 13.301). Tis plan supplements 

Treasury’s task order (20341618F00005) under the GSA Worldwide Federal Supply Service Contract for Purchase, 

Travel, Fleet, and Integrated Card Services (GS-36F-6A002, “GSA Contract” or “SmartPay3 Program”) for Treasury’s 

Bureaus and associated agencies. 

(a) For purchase card transactions, any inconsistencies among these policies or the terms and conditions of 

the GSA Contract, FAR, the Treasury Financial Manual (TFM), Department of the Treasury Acquisition 

Regulation (DTAR), or Department of the Treasury Acquisition Procedure (DTAP) will be resolved in the 

following order of precedence: (1) the FAR, TFM, DTAR and DTAP; (2) the terms and conditions of the 

GSA Contract; and (3) the CCMP. 

(b) For travel card transactions, any inconsistencies among these policies or the terms and conditions of the GSA 

Contract, the Federal Travel Regulation (FTR) and the Treasury Financial Manual (TFM) will be resolved 

in the following order of precedence: (1) the FTR; (2) the TFM; (3) the terms and conditions of the GSA 

Contract; and (4) the CCMP. 

Section 1.04 Key Laws, Regulations and Documents. Te following is a list of the key laws, regulations, and 

documents under which this program operates: 

(a) Public Law (P.L.) 112-194 

(b) Appendix B of OMB Circular A-123 

(c) OMB M-13-21, Implementation of the Government Charge Card Abuse Prevention Act of 2012 

(d) Federal Acquisition Regulation (FAR) 

(e) Federal Travel Regulation (FTR) 

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(f ) Treasury Financial Manual (TFM) Vol I Part 4 Chapter 4500 

(g) Manual of Procedures and Instructions for Cashiers (Cashier’s Manual) April 2001 

(h) Department of the Treasury Acquisition Certifcation Management Program Handbook, Chapters 2 and 4 

(i) Department of the Treasury Acquisition Regulation 

(j) Department of the Treasury Acquisition Procedures 

(k) Ofce of Federal Procurement Policy Memorandum, “Increasing Opportunities for Small Businesses in 

Purchase Card Micro-Purchases” (December 19, 2011) 

(l) Section 889(a)(1)(B) of the John S. McCain National Defense Authorization Act (NDAA) for Fiscal Year 

2019 (Pub. L. 115-232) 

Section 1.05 Applicability. Tese procedures are applicable for purchase and travel card program administrators 

under Treasury’s task order against the GSA SmartPay3 contract. Bureaus and client agencies are authorized to develop 

supplemental policies, procedures, and guidance related to this Plan. Unless the bureau or client agency has additional 

authorities, the policies may be more, but not less, restrictive than this Plan, and cannot be in contradiction to this Plan. 

Section 1.06 Purchase Card Authority. In accordance with FAR 13.201, agency heads are encouraged to 

delegate micro-purchase authority (see FAR 1.603-3). 

(a) Purchase Cardholders (P-CH) delegated procurement authority (DPA) is defned as per FAR 1.602-1 (a) 

and (b). 

(b) Trough their DPA, P-CHs have sole responsibility for micro-purchase transactions made on their cards. 

(c) Purchase card transactions are micro-purchase contracting actions using the purchase card as the vehicle for 

payment and purchase and follow FAR 13.301. 

(d) P-CHs are responsible for all steps of the procurement process for purchases made on their authority. 

Section 1.07 Travel Card Authority. In accordance with the FTR, employees are granted travel card authority 

on a case-by-case basis if required as part of their ofcial duties. Cardholders are granted authority to use the card as per 

FTR § 301-51 Subpart A. 

(a) §301-51.1 requires all cardholders must use the travel card unless they are exempted as per § 301-51.2 

(b) §301-51.7 requires that all Government employees use the Government contractor-issued travel charge card for 

expenses directly related to ofcial travel. 

(c) §301-51.9 provides the authority to the Department or agency to take appropriate disciplinary action if the 

Government cardholder misuses the Government contractor-issued travel charge card according to internal 

agency policies and procedures 

Section 1.08 Preferred Micro-purchase and Payment Vehicle. In accordance with FAR 13.201(b) and 

TFM § 4515, the purchase card shall be the preferred method of purchase and payment for transactions at or below the 

micro-purchase threshold (MPT). 
FY 2022 Charge Card Management Plan

Section 1.09 Mandatory Payment Vehicle for Travel (Government Travel Card). As per FTR § 301-

51.2, travel cardholders (T-CH) are required to activate the Government contractor-issued travel charge card upon 

receipt, and then use it as the method of payment for all ofcial travel expenses unless exempted under FTR § 301-51.2. 

Te Secretary of the Treasury (head of the agency) or his/her designee(s) has the authority to grant exemptions from 

the mandatory use of the Government contractor-issued travel charge card as per FTR § 301-51.4. 

(a) As per FTR § 301-51.2, expenses for which payment through the Government contractor-issued travel charge 

card is impractical (e.g., vendor does not accept credit cards) or imposes unreasonable burdens or costs (e.g., 

fees are charged for using the card) are exempt from use of the travel charge card. Te Bureau may also exempt 

an ofcial travel expense when it is necessary in the interest of the agency (see § 301-51.5). 

(b) Te Administrator of General Services exempts the following classes of employees from mandatory use of the 

Government contractor-issued travel charge card as per FTR § 301-51.3: 

(i) Any employee who has an application pending for the Government contractor-issued travel charge card. 

(ii) Any employee, when issuance of the Government contractor-issued travel charge card would adversely 

afect the mission or put the employee at risk. 

(iii) Any employee who is not eligible to receive a Government contractor-issued travel charge card. 

(c) Exemptions: 

(i) If the T-CH receives an exemption, it does not prevent the traveler from using the Government 

contractor-issued travel charge card on a voluntary basis in accordance with Bureau policy. 

(ii) If the T-CH receives an exemption from use of the Government contractor-issued travel charge card, the 

Bureau may authorize one or a combination of the following methods of payment as per FTR § 301-51.6: 

1) Personal funds, including cash or personal charge card; or 

2) Travel advances. 

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Article II - Delegations. 

Section 2.01 Introduction. Treasury Order 101-30, Designation of “Head of Agency” for Procurement Matters, 

delegates authority from the head of the agency to the Assistant Secretary for Management and Chief Financial Ofcer 

(ASM/CFO), who is also the Chief Acquisition Ofcer (CAO). Treasury Directive 12-11 Authorities of the Senior 

Procurement Executive, delegates authority to the SPE to designate Purchase Card and Travel Card Coordinator(s) to oversee 

the Department’s Purchase Card Program and Travel Card Program and establish purchase card and travel card policy. 

Section 2.02 Delegation of Authority for the Treasury Fleet Program Manager to Request 

Certifcations of 52.204-24. Tis paragraph delegates the Treasury Fleet Program Manager (TFPM) the authority 

to require that fuel vendors provide certifcation of 52.204-24 “Representation Regarding Certain Telecommunications 

and Video Surveillance Services or Equipment” before purchasing fuel using the Citi/Wex card. Te TFPM will request 

the representation from Treasury fuel providers annually and compile the certifcation into a list. Te listing of fuel 

vendors who comply with 52.204-24 will be shared with the bureau feet program ofces. 

Section 2.03 Purchase Cardholders. Procurement authority shall be delegated only when a valid organizational 

need can be demonstrated. Bureaus shall select and nominate only those individuals who have demonstrated that they 

are responsible to be entrusted with a purchase card. Individuals selected and nominated to hold a purchase card shall 

complete all required P-CH training prior to appointment and issuance of the letter of delegation of procurement 

authority and, if applicable, issuance of the SF-1402. Nominations shall be forwarded to the designated Bureau 

appointing ofcial who has the authority to delegate procurement authority (see DTAP 1001.672) for purchase cards. 

(a) Delegation and Appointment of Purchase Cardholders. In accordance with DTAP 1001.672, the scope of 

delegated authority shall be limited to only those actions necessary to support the program ofce to which the 

individual is assigned. Purchase card dollar limitations are based upon relevant experience. All actions over the 

micro-purchase threshold are subject to Bureau procurement oversight. 

(b) Delegation of Authority at or Below the Micro-purchase Treshold. Bureau appointing ofcials may use the 

DTAP form (see DTAP 1001.672) to issue the DPA, or use their own Bureau prescribed form, which is 

compliant with program requirements. See DTAP 1001.672 for minimum requirements for the issuance of the 

DPA. Bureau A/OPCs shall determine the amount of the appointment not to exceed the MPT. 

(c) Delegation of Authority to Complete Representation 52.204-24 at or Below the Micro-purchase Treshold. 

Tis paragraph supplements the DPA issued by the Treasury bureaus for all Treasury and Treasury TAG 

P-CHs. P-CHs are delegated the authority to require vendors to complete the representation form 52.204-24 

to ensure compliance with Section 889 (a)(1)(B) of the FY 2019 National Defense Authorization Act. 

Section 2.04 Delegation of Authority Above the Micro-purchase Treshold. In addition to the issuance 

of a DPA, an individual being delegated authority above the micro-purchase threshold shall also be issued a warrant 

(SF-1402). Non-GS-1102 P-CHs with delegated Procurement authority above the micro-purchase threshold shall take 

the required training outlined in the Treasury Acquisition Certifcation Management Program Handbook, Chapter 

4, prior to being issued the SF-1402 as well as complete 40 hours of continual learning points every two years. NonGS-1102 above MPT P-CHs are not to exceed $25,000. 

Section 2.05 DPA Documentation and Record Keeping. In accordance with DTAP 1001.672-6 

Documentation and record keeping, BCPO (and within the IRS “by an ofcial designated by the HCA”) shall maintain 

a DPA fle for each individual issued a DPA. 

Section 2.06 Length of Time to Maintain Records. Files regarding terminated DPAs and, if applicable, 

associated SF-1402s shall be maintained for six years after the account is closed and access removed. Bureaus may 

establish additional policies and procedures to implement this requirement. 
FY 2022 Charge Card Management Plan

 

 

 

Article III - Charge Card Program Management 

Section 3.01 Roles and Responsibilities. Tis section outlines the roles and responsibilities of the Senior 

Procurement Executive (SPE), A/OPCs, AO, and Cardholders. 

(a) Senior Procurement Executive (SPE). Te SPE holds the procurement authority and the management 

authority of the SmartPay 3 task order. Trough the procurement authority and contract management, the 

SPE is responsible for establishing Treasury-wide policies and procedures for the use of the purchase and travel 

cards and for designating an A/OPC Level I who will act as the SPE’s designee in program management and 

oversight. 

(a) Agency Program Coordinator Level I (A/OPC I). Te A/OPC I is the program manager for the Treasury 

purchase and travel card programs. Te A/OPC I represents the Treasury in inter-agency fora with public and 

private partners. Te A/OPC I provides oversight and guidance to Bureau A/OPCs (A/OPC Level II), AOs, 

and cardholders, to promote the efcient use of the purchase and travel charge card and guard against waste, 

fraud, and abuse by ensuring compliance with all appropriate rules and regulations. 

(a) Bureau Agency/Organization Program Coordinators Level II(A/OPC II). Responsibilities include providing 

oversight, program management and the development of Bureau level policies and procedures for respective 

lines of business (purchase or travel). 

(a) Approving Ofcials (AO). Responsibilities include providing proper oversight of the charge cardholders 

to ensure that all relevant rules and procedures related to the purchase card transaction are followed by the 

cardholders and ensuring records are maintained as per the CCMP and bureau procedures. 

(b) Purchase Cardholder (P-CH). Responsibilities shall include adhering to all relevant rules and procedures 

related to the purchase card transaction are followed and maintaining records as per the CCMP and bureau 

procedures. 

(c) Travel Cardholder (T-CH) Understand their responsibilities as outlined by the Bureaus and coordinate 

closely with the Travel A/OPC to ensure proper travel charge card use. T-CHs shall utilize the travel card for 

expenses incident to ofcial business travel in support of Treasury missions unless granted an exception. 

Section 3.02 Selection, Nomination, Appointment and Removal. Bureaus shall establish specifc policies 

and procedures regarding the selection, nomination, appointment, and removal processes of A/OPCs, AOs, and CHs 

for purchase and travel. 

(a) Termination of Appointment. Terminations of appointments may be for reasons such as reassignment, 

termination of employment, discontinuation of the need for the appointment, failure to comply with applicable 

laws and regulations, failure to complete training requirements, violation of the standards of conduct for 

employees of the executive branch (see 5 C.F.R. Part 2635), or unsatisfactory performance. 

(i) Departure: Bureaus shall maintain internal systems for timely identifcation of departing employees, 

thereby ensuring timely cancellation of charge card accounts for purchase or travel and other related 

accounts. 

(ii) Failure to maintain training currency: Appointments shall terminate upon failure to maintain training 

currency. 

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Section 3.03 Documentation and Record Keeping Requirements. In accordance with FAR 4.805(b) the 

retention of records for all purchase card transactions is six years after fnal payment. Te P-CH shall fully comply with 

all FAR, DTAR, DTAP and Bureau requirements regarding fle documentation and record retention. 

(a) Files shall be kept electronically and be made available, upon request. Files shall be organized by transaction 

and include all supporting documentation related to the transaction. 

(b) Bureaus shall establish procedures to ensure that fles are being managed to ensure documentation of 

compliance with 4.6 Purchase Card Review and Approval Process. Records shall demonstrate that each step 

was completed and that duties are separated as required. 

(c) A Bureau developed transaction log/purchase card log shall be kept with an index of all purchases and shall 

contain notes to assist in fle reconciliation between the log and the fle folders and ensure compliance with 4.6 

Purchase Card Review and Approval Process. 

(d) P-CHs who have the authority to make purchases above the micro-purchase shall follow the fle documentation 

requirements for purchases above the micro-purchase threshold as described in FAR 4.805. 

Section 3.04 Order of Purchase. P-CHs are expected to follow the mandatory sources order of purchase as set 

forth below. P-CHs should document in their fle that the designated source cannot meet the requirement. Purchases 

must be readily available for shipment and delivery must occur within 30 days. 

(a) (a) Internal to Bureau. P-CH should frst check internal sources in their bureau for product or service 

availability. If the product or service is not available or does not meet the requirement, then the P-CH 

should consider the following sources of supply: 

(i) AbilityOne and GSA Advantage!: AbilityOne products or services should be considered frst. Tese are 

available either at AbilityOne.com, GSA Advantage! or through designated distributors. GSA Advantage! 

is the online shopping and ordering system that provides access to thousands of contractors and millions 

of supplies (products) and services to the federal Government. 

(ii) GSA Ofce Supply Contract (FSSI OS4). For Ofce Supplies not available through AbilityOne the 

P-CHs should purchase from FSSI OS4 located on the GSA Advantage website. 

(iii) Open Market. Should a P-CH not be able to meet the requirements of the purchase from AbilityOne 

or GSAAdvantage! they can go to any other source. A purchase from a source other than Ability One 

or from a location other than GSA Advantage is an open source/open market purchase. Open market 

purchases are not available as a source until the P-CH can document that the requirement cannot be met 

from the designated sources. 

(b) In instances when an open market purchase is unavoidable, the P-CH shall: 

(i) If applicable, check your bureaus’ library of purchase card 889 certifcations to see if the vendor has been 

used previously. 

(ii) Search records in SAM.gov to determine if the vendor: 

1) Has an active representation in SAM, 

2) Does not have an active exclusion, 

3) Does not have debt subject to ofset, 

4) Check reps and certs that they do not have any afrmative representations under 52.204-26 (c) and 

(d). If these clauses are afrmatively certifed the vendor is a prohibited source, and the P-CH cannot 

buy from the vendor. 
FY 2022 Charge Card Management Plan

 

 

(iii) Should the vendor not be listed in SAM then the vendor shall complete a representation of 52.204-24 

prior to purchase. If the vendor certifes (d)(1) “will” or (d)(2) “does” then the P-CH must use another 

vendor. Exceptions under FAR 4.2102 (b)(1) or (2) apply only to IT purchases. 

(iv) Should a vendor not be listed in SAM, but a P-CH has obtained a valid 889 certifcation in the past twelve 

(12) months, then the P-CH can use the pre-existing 889 certifcations and document this in the record. 

(c) If a vendor is unable to comply with 889 then the P-CH should seek an alternative product or comparable 

service. If there is no alternative vendor available and the critical product or service will disrupt the core mission 

of the Treasury the P-CH should reach out to their A/OPC for guidance. 

(d) AOs shall review each open market purchase to confrm that the P-CH fles /logs contain a copy of the 52.204-

24 template or the SAM.gov report and that the vendor does not use and will not sell covered technology. 

Section 3.05 GSA Janitorial and Sanitation Supplies ( JanSan). For Janitorial and Sanitation Supplies 

not available through AbilityOne the P-CHs should buy from the GSA JanSan Contract available through GSA 

Advantage!. 

Section 3.06 Small Business. A/OPCs should encourage purchase from small business vendors and resellers 

within the Order of Purchase under 3.1. Be aware that there are no small business requirements or goals under the 

micro-purchase threshold. Tere are no small business preferences or set asides for purchases under the MPT. MPT 

purchases are not tracked and do not count towards a Department or Agency’s small business goaling. 

Section 3.07 Purchase Card Bears the P-CH’s Name. Te purchase card shall only be used by the named 

individual for making authorized purchases or authorized payments. P-CHs who make unauthorized purchases or 

payments or allow someone else to use the purchase card can be held liable for the improper purchase or payment. 

Section 3.08 Split Requirements. P-CHs shall not split requirements in order to circumvent their delegated 

procurement authority or avoid other purchase requirements (e.g. FAR requirements for above micro-purchase 

threshold purchases). 

Section 3.09 Unauthorized Commitments. A P-CH cannot pay an invoice for a commitment made by 

someone other than the P-CH. Unauthorized commitments, as defned by FAR 1.602-3, are commitments to a vendor 

made by someone other than the P-CH and in excess of the P-CH’s delegated procurement authority. 

Section 3.10 Limits. P-CHs are responsible for understanding the limits prescribed by the appointing ofcial 

concerning their DPA and, if applicable, SF-1402. 

(a) Conditions of Purchase Card Use. Te purchase card may be used to purchase or make payment under the 

following conditions: 

(i) Authorized supplies up to the MPT, services up to $2,500 subject to 41 U.S.C. chapter 67 (Service 

Contract Labor Standards) and construction up to $2,000 subject to 40 U.S.C. chapter 31, subchapter IV, 

Wage Rate Requirements. 

(b) Split Requirements. P-CHs shall not fulfll a requirement in excess of their single purchase limit through several 

smaller purchases. Circumventing the purchase card limits (DPA or warrant) in this manner is prohibited. Te 

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urgency of the purchase or need to spend end-of-year funds is not a mitigating factor. Purchases which exceed a 

P-CH single-purchase limit must be forwarded to the respective Bureau’s contracting ofce. 

(c) Repeat Buys. P-CHs are prohibited from making repeat buys of the same item to avoid the MPT. In addition, 

no purchase from the same vendor may exceed the MPT even if the individual items comprising the purchase 

have unit prices that are less than the MPT. 

(i) Business advice should be sought from the respective Bureau’s contracting ofce to decide the best strategy 

for obtaining repetitive buy items and services. If a P-CH thinks they are splitting a requirement, they 

should contact their A/OPC for guidance. Te P-CH should provide an explanation for any purchase 

that may have the appearance of a split requirement in the cardholder logs. 

Section 3.11 Above the Micro-purchase Limit. 

(a) Non-contracting Personnel. 

(i) P-CHs, require a warrant to purchase above the micro-purchase limit. Purchases of supplies or services, 

exceeding the micro-purchase limit but not to exceed $25,000 per transaction, follow the FAR SAT 

procurement procedures. Tese procurements must be for frm-fxed priced requirements. 

1) Bureau procedures shall restrict to the maximum extent practical to allowing only such purchases 

against pre-priced Government contracts and agreements (e.g., Federal Supply Schedule (FSS), 

BPA, Indefnite Delivery/Indefnite Quantity ID/IQ contracts). 

2) Bureaus shall notify OPE prior to issuance of purchase card with delegated authority above the 

MPT. 

(b) Contracting Personnel. Bureau contracting personnel may use the purchase card to purchase supplies or 

services in an amount not to exceed their warrant limitations per transaction. 

Section 3.12 Use of the Purchase Card for Payment. For purposes of payment as per FAR 13.301 payment 

is allowed only if the contractor agrees to accept payment by the purchase card (see FAR 32.1108(b)(2)) or if purchase 

cards are listed as a form of payment under the contract. 

Section 3.13 Savings, Discounts, Incentives Ofered by Merchants. P-CHs should take advantage of any 

savings, such as rebates, incentives, and any discounts ofered by the merchant. P-CHs are encouraged to seek a price 

reduction, rather than rebates, but may accept and use rebates, for ofcial Government business, if a price reduction 

cannot be obtained. All reimbursements, rebates, or discounts shall be made payable or endorsed to the U.S. Treasury, 

not to the P-CH. Checks should be forwarded to the A/OPC or the Finance Ofce for deposit. Te P-CH’s records 

should refect specifc details of all such transactions. If reimbursements, rebates, or discounts are received by gift card, 

the gift card should be forwarded to the A/OPC or the Finance Ofce for safekeeping until it is needed by any P-CH 

for ofcial Government business. 

Section 3.14 Credit Received Shall be Documented in the P-CH’s Records. P-CHs shall monitor their 

statements for the proper amount of credit expected from the merchant. 

Section 3.15 Securing the Card. P-CH will keep their purchase card (and convenience checks, if applicable) 

secure. Te bureaus may establish procedures/expectations in their bureau plan. 
FY 2022 Charge Card Management Plan

 

Section 3.16 Prohibition Against Accepting or Soliciting Cash, Merchandise or Store Credit from 

Merchants. Federal law prohibits P-CHs from accepting or soliciting cash or merchandise from merchants. Under no 

circumstances is a P-CH permitted to solicit or accept merchandise, store credit or cash for returned goods or services 

bought with the card. 

Section 3.17 Requirements for Micro Purchases under Section 508. Section 508 of the Rehabilitation 

Act requires that when Federal departments or agencies develop, procure, maintain, or use Information and 

Communication Technology (ICT) they ensure that such E&IT allow Federal employees with disabilities to have 

access to and use of information and data that is comparable to the access to and use of information and data by other 

Federal employees. Section 508 also requires that individuals with disabilities, who are members of the public seeking 

information or services from a Federal department or agency, have access to and use of information and data that is 

comparable to that provided to the public without disabilities. 

Section 3.18 Applicability. Regardless of dollar value, micro-purchases, including open market buys and those 

made through Government contract vehicles (e.g., GSA Advantage), are subject to the provisions set forth in Section 

508 of the Rehabilitation Act, unless an exception applies (see FAR subpart 39.2). 

Section 3.19 Section 508 Accessibility Requirements Tool. is a tool to assist in the purchase of Section 508 

compliant products and services. It helps Federal buyers identify the Section 508 standard and requirements related to 

their purchases. 

Section 3.20 Sustainability Environmental Requirements General. Treasury’s policy is to ensure that 

contractors and subcontractors take reasonable precautions to mitigate Environmental Health and Safety (EHS) risks 

(to include those associated with handling hazardous/explosive materials) and to advance sustainable acquisition in 

performance of Treasury contracts. Additionally, Treasury’s policy is to ensure participation by EHS professionals (i.e., 

the Departmental Ofce of Environment, Health, and Safety (OEHS) or Bureau designated EHS professionals) in 

Treasury procurements to ensure appropriate management of EHS concerns. P-CHs shall ensure participation by EHS 

professionals in all stages of the procurement process (e.g., acquisition planning, development of evaluation criteria, 

solicitation review, source selection, and contract administration) as needed to support this policy. If the P-CH is in 

doubt as to whether a procurement involves EHS concerns, the P-CH shall send the requirement to the cognizant EHS 

ofce for review and determination. 

Section 3.21 Sustainable Acquisition (Green) Requirements. Federal agencies have been directed to pursue 

procurement strategies to reduce contractor emissions and embodied emissions in products acquired or used in Federal 

projects and to prioritize the acquisition of reusable products; products that contain recycled content, are biobased, or are 

energy or water efcient; and products and services recommended by the Environmental Protection Agency. (see EO 14057, 

Catalyzing Clean Energy Industries and Jobs Trough Federal Sustainability issued December 8, 2021 and Executive 

Order 14030 Climate-Related Financial Risk of May 20, 2021). One way for Federal agencies to meet this requirement is to 

purchase products and services that are identifed as environmentally preferable or sustainable. Tis is sometimes referred to 

as “green” purchasing or sustainable acquisition. 

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Section 3.22 Requirements. Micro-purchases are subject to the requirements of FAR part 23, Environment, 

Energy and Water Efciency, Renewable Energy Technologies, Occupational Safety, and Drug-Free Workplace. 

Section 3.23 Purchasing of Environmentally Preferable and Sustainable Products and Services. 

P-CHs shall purchase products and services in compliance with the requirements of FAR part 23. Te following 

represent the six areas of the Government’s sustainable acquisition policy (see FAR subpart 23.103(a)) wherein agencies are 

required to purchase products and for the acquisition of services (including construction) require that the products are: 

(a) Energy-efcient (Energy Star® or Federal Energy Management Program (FEMP)-designated) (see FAR 

subpart 23.2), 

(b) Water-efcient (see FAR subpart 23.2), 

(c) Recovered materials (see FAR subpart 23.4), 

(d) Biobased (see FAR subpart 23.4), 

(e) Environmentally Preferable (e.g. EPEAT®-registered, or non-toxic or less toxic alternatives) (see FAR 

subpart 23.7); and 

(f ) Non-ozone depleting (see FAR subpart 23.8). 

Section 3.24 Exemptions and Compliance. Various subparts of FAR Part 23 prescribe any exemption to each 

of these requirements. P-CHs shall contact their respective Bureau OEHS representatives for purposes of ensuring 

compliance or learning more about the Treasury’s policy and procedures in support of the Government’s sustainable 

acquisition policy. 
FY 2022 Charge Card Management Plan

 

 

 

Article IV. Internal Controls. 

Section 4.01. Overview. Te Government Charge Card Abuse and Prevention Act of 2012 (P. L. No. 112-194) 

requires all Executive Branch agencies to establish and maintain safeguards and internal controls to prevent waste, fraud, 

and abuse and misuse of purchase cards, travel cards, and centrally billed accounts. Te charge card program includes 

a variety of risk management controls designed to minimize card misuse. A/OPCs for purchase and travel shall ensure 

that risk management controls under their purview are followed and appropriately used to reduce potential card misuse 

and abuse. 

Section 4.02 Oversight Responsibilities. A/OPCs, AOs, Bureau Chief Procurement Ofcers (BCPOs) and 

Bureau Chief Financial Ofcers (BCFOs) as appropriate, have the following responsibilities to implement internal 

controls for charge card risk management: 

(a) Verifying that Bureau risk management policies and practices are carried out efectively, 

(a) Ensuring that statements of account and supporting documentation are reviewed for compliance with this 

document; and, 

(a) Maintaining a policy that ensures that administrative and/or disciplinary actions are initiated in the event 

cardholders or other program participants fail to comply with appropriate use and timely payment processing. 

Section 4.03 Bureau Internal Controls to detect improper transactions. Bureaus will establish controls to 

ensure prompt detection of potentially improper transactions for the purchase and travel cards. Improper transactions 

may include and are not limited to fraudulent purchases, duplicate purchases, purchases of supplies or services not 

received, purchases for the incorrect amount, purchases made in the absence of available funding, purchases from 

the same vendor on the same day to circumvent the P-CH’s transactional limits (i.e. split transactions), purchases 

improperly categorized as emergency use, or unauthorized purchases. 

Section 4.04 Purchase Card Internal Controls. 

(a) Application Process. Bureaus shall establish controls to confrm that: 

(i) Employees complete all required training prior to submission of the purchase card application, 

(ii) Te application for a Government charge card completed by each employee is approved by his or her 

supervisor and or appropriate manager and oversight ofcial, 

(iii) Te A/OPC assigned to the ofce reviews and ensures each charge card applicationis accurate 

and the A/OPC maintains appropriate documentation associated with the application (i.e., 

documentation of supervisory approval, appropriate manager, or oversight ofcial), 

(iv) A/OPCs are the only individuals authorized to process charge card applications; and, 

(v) P-CHs receive delegation of purchase authority. 

(a) Purchase Card Separation of Duties. Bureaus shall confrm that the duties in the purchase card process are 

appropriately separated by individuals. In situations where such separation is not practical, appropriate controls 

shall be implemented to minimize risk and be documented in Bureau policy. Steps in the process which are to 

be executed by the P-CH are (iv) and (v). Te P-CH is responsible for documenting the remaining steps in the 

process by placing the records in the purchase card log. 

(i) A written request for the item, product or service being purchased, 

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(ii) An approval/authorization prior to purchase, 

(iii) A confrmation of funds availability, 

(iv) P-CH makes the purchase, 

(v) P-CH reallocates funds (if required), 

(vi) Account is reconciled, 

(vii) Payment is processed; and, 

(viii) Supplies and services are received with receipt of confrmation sent to the cardholder. 

(c) Purchase Card Review and Approval Process. Bureaus will establish controls to ensure that: 

(i) Each transaction shall have confrmation that includes: 

1) A written request for the item, product or service being purchased, 

2) An approval/authorization prior to purchase; and, 

3) A confrmation of funds availability. 

(ii) A P-CH cannot approve their own transactions. 

(iii) A P-CH reconciles transactions in accordance with agency policy. 

(iv) Te approval or disapproval of charge card transactions in accordance with agency policy, but no later 

than 10 days after the end of the cycle date. 

(v) Property control procedures for relevant items are followed. 

(vi) Disputed purchase card transactions are resolved in the manner prescribed in the SmartPay3 Master 

Contract. 

(d) Purchase Card Program Management Process. Bureaus will establish controls to ensure: 

(i) Charge card balances are paid in a timely fashion, 

(ii) Charge card delinquency is addressed, 

(iii) Accounts are closed as required, 

(iv) Process is established to report and replace lost, damaged, or stolen cards, 

(v) Steps are taken to recover the cost of any illegal, improper, or erroneous purchases or payments, 

(vi) Verifcation of receipts of goods or services, 

(vii) Te ratio of P-CHs and AOs/Supervisors assigned to an A/OPC is based on the volume of P-CH 

activity and organizational structure with a recommended ratio of four card holders to one AO and a 

maximum of seven, and 

(viii) Tere is an appointment process that includes: a description of the role, the responsibilities, and training 

requirements for P-CHs, AO and A/POCs. 

Section 4.05 Travel Card Internal Controls. 

(a) Application Process. Bureaus shall establish internal controls as per OMB A-123 Appendix B Chapter 2.5 to ensure: 

(i) Te application for a Government contractor-issued charge card is completed by each employee and 

approved by his or her supervisor, 

(ii) Te A/OPC assigned to the ofce reviews and processes each charge card application accurately, 
FY 2022 Charge Card Management Plan

(iii) A/OPCs are the only individuals authorized to process charge card applications; and, 

(iv) Employees satisfactorily complete all required training prior to applying. 

(b) Authorization Process. Bureaus shall establish internal controls as per OMB A-123 Appendix B Chapter 2.5 to 

ensure that the T-CH is authorized to travel for ofcial Government business and for local travel, as authorized 

by agency and bureau policy. 

(c) Review and Approval Process. Bureaus shall establish internal controls as per OMB A-123 Appendix B 

Chapter 2.5 to ensure: 

(i) Travel card transactions are timely reviewed and approved as appropriate, for example, through an agency 

travel voucher or miscellaneous voucher process; 

(iii) T-CHs retain receipts consistent with agency policy; and 

(iii) A T-CH is not the approver of his or her own transactions. 

Section 4.06 Travel Charge Card Management Process. Bureaus shall establish internal controls as per 

OMB A-123 Appendix B Chapter 2.5 to ensure: 

(a) Charge card balances are paid, and accounts are closed when required, 

(b) Efective procedures are established to deal with lost, damaged, or stolen cards, 

(c) Proper management of charge card delinquencies, and 

(d) Steps are taken to recover the cost of any illegal, improper, or erroneous purchases or payments. 

Section 4.07 Administrative and/or Disciplinary Actions for Purchase and Travel Cardholders. 

(a) Charge Card Violation Discipline. Te circumstances surrounding each charge card violation shall be 

considered when determining the proper corrective or disciplinary/adverse action, if any, to impose. Generally, 

a progression of increasingly severe penalties is suitable. In some instances, however, the infraction may warrant 

the most severe penalty for a frst ofense. Violations are most severe when they result in an intentional private 

gain. Bureaus shall comply with all applicable laws and regulations when determining whether to impose 

disciplinary or adverse action in any specifc case. 

(b) Improper Purchase. In instances when an ofcial directs an erroneous or improper purchase be made by a 

P-CH or directs a P-CH to purchase items or services that are subsequently determined to be improper, 

the A/OPC shall coordinate with human resources labor relations to ensure that disciplinary actions are 

undertaken as appropriate. Resolution can vary based on Bureau policies including (a) reimbursement and/or 

(b) disciplinary action. 

(c) Personal Use. Government funds are not available for personal use without specifc statutory authority. 

Purchases of items Government employees desire and are beyond what is standard or reasonable furnishings 

or equipment provided in a work environment are considered personal expenses and are not chargeable to 

Government funds. 

(d) Delinquencies. Payment delinquencies associated with a Government travel charge card are prohibited. Te 

agency may impose, but is not limited to, the following administrative actions for payment delinquent T-CHs: 

(i) Suspend employee accounts once they reach 61 days past the statement date, 

(ii) Instruct the charge card vendor to cancel cards, withhold account reinstatement, initiate collection eforts, 

notify credit Bureaus, and assess late fees; and/or, 

(iii) Initiate salary ofset to collect any undisputed, delinquent travel charge card amount via direct deduction 

from an employee’s payroll disbursement or retirement annuity on behalf of the travel charge card vendor 

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or agency. (See OMB A-123 Appendix B Chapter 2 Section 2.10 What are the general responsibilities 

of executive agency Human Resources Ofces in implementing risk management controls, policies, and 

practices? for further guidance). 

(e) Due Process Requirements Prior to Salary Ofset. As per OMB A-123 Appendix B Chapter 2.5 due process shall 

be granted to federal employees that is substantially equivalent to the process under Administrative Ofset, 31 

U.S.C. § 3716. In accordance with this Section’s implementing regulations at 31 CFR Parts 900-904 (Te Federal 

Claims Collection Standards), the due process requirements that shall be implemented prior to salary ofset are: 

i) Provide the employee with written notice of the type and amount of the claim, the intention to collect the 

claim by deduction from the employee’s disposable pay, and an explanation of the employee’s rights as a 

debtor, 

ii) Provide the employee the opportunity to inspect and copy the records related to the claim, 

iii) Provide the employee an opportunity to review the agency decision related to the claim; and 

iv) Provide the employee an opportunity to make a written agreement with the charge card vendor or agency 

to repay the delinquent amount. 

(f ) Salary Ofset Waiver Procedures. As per OMB A-123 Appendix B Chapter 2.5 salary ofset are mandatory; 

however, agencies may request a waiver to these requirements if it is determined that the cost of implementing 

salary ofset exceeds the benefts of implementation. Te agency head shall request such a waiver from the 

Director of OMB in writing and provide the reasons therein. Te Director of OMB, in consultation with 

the Administrator of the GSA, will respond no later than 30 days after receiving the request for waiver or 

exemption. 

Section 4.08 Reporting Suspected Fraud, Misuse or Abuse for Purchase and Travel. All employees are 

responsible for reporting cases of suspected fraud or abuse of the purchase cards, convenience checks, or travel cards. 

Employees who suspect a P-CH or T-CH of misuse, fraud, or abuse shall immediately notify the A/OPCs. Upon 

learning of suspected fraud, abuse, or misuse, an A/OPC shall immediately notify the respective Inspector General (i.e., 

Te Ofce of the Inspector General (OIG), Treasury Inspector General for Tax Administration (TIGTA), SIGTARP) 

as applicable. Immediate actions shall be taken to ensure that all instances of suspected fraud or misuse are promptly 

reported and investigated. 

Section 4.09 Merchant Category Controls for Purchase and Travel. Bureaus shall place authorization 

controls on the use of purchase and travel cards. Tese controls may vary among the Bureaus. Appendix #1 has the list 

of high risk MCCs. 

(a) A/OPCs shall establish merchant category code (MCC) controls at the Bureau level. 

(b) Travel A/OPCs should set cardholder MCCs based on the FTR and reduce the risk to the cardholder for 

unauthorized personal expenses. 

(c) A/OPCs shall determine the risk of an MCC category based on the historical program spend. 

(d) A/OPCs shall maintain a list of the MCCs for general cardholders and internal exceptions to the MCC list 

shall be made available upon request. 
FY 2022 Charge Card Management Plan

 

Article V. Training 

Section 5.01 General. A/OPCs, AOs, and Charge Cardholders (purchase and travel) shall complete initial and 

refresher training, at a minimum every three years, on appropriate use of the charge card and penalties for misuse and abuse. 

Bureaus may use training provided by GSA at https://training.smartpay.gsa.gov or training developed by the Bureau. 

Section 5.02 Purchase Card: A/OPC, AO, and Cardholder Mandatory Training. 

(a) All A/OPCs, AOs and P-CHs shall complete the required training prior to starting in their role. Upon 

completion of initial training requirements, identifed courses need to be taken on a reoccurring basis every 

three years by A/OPCs, AOs and P-CHs. 

i) If the A/OPCs, AOs and P-CHs cannot complete the training prior to starting an A/OPC Level II can 

grant an exception up to six months. 

Section 5.03 Bureau card training which does not utilize the GSA training. Bureaus who choose to 

design their own training instead of using the GSA training must include the following content: 

(a) Purchase Cardholder responsibilities; 

(b) Proper use of the card; 

(c) Federal, Treasury, and Bureau acquisition requirements surrounding the use of the card: 

i) For Purchase Cardholders with limits exceeding the micro-purchase threshold training must also include 

the additional requirements surrounding such use; 

ii) For emergency use purchase card training must include the procedures to be used in making purchases 

during an emergency (see section 1.7.4 above); 

(d) Use of mandatory sources (e.g. AbilityOne organizations and Treasury mandatory sources) (See FAR 8.002 

and DTAP 1008.002); 

(e) Environmental health and safety considerations; 

(f ) Sustainable acquisition requirements; 

(g) Prohibited acquisitions; 

(h) Section 508 of the Rehabilitation Act requirements; 

(i) Treasury and Bureau property control procedures; 

(j) Bureau administrative and disciplinary action for misuse/abuse; and 

(k) Penalties for inappropriate card usage. 

Section 5.04 Convenience Check Training. Prior to being authorized to write convenience checks, individuals 

shall complete specialized convenience check training developed by the Bureau that comply with GSA SmartPay3 

standards and OMB A-123. Convenience checks should be used as a last resort when no other vendor or method of 

payment is possible. 

Section 5.05 Travel Cardholder Training. Treasury travel cardholders are required to take the travel card 

training provided by GSA or Bureau developed training prior to the issuance of the card. 

Section 5.06 Training Record Keeping Requirements. Training records shall include, at a minimum, the 

date, type, content of training provided and an indication whether the individual successfully completed the training. 

Tese records shall comply with NARA requirements of six years. 

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Article VI. Emergency/National Disaster 

Section 6.01 Designation of Cardholders to support Federal Emergency/National Disaster 

Response. A/OPCs shall work with their Bureau leadership to identify emergency cardholders who have been 

designated as emergency employees, mission-critical emergency employees or COOP under a Department or Bureau 

emergency response plan or continuity of operations plan. Bureau A/OPCs shall ensure that the designated emergency 

cardholders support the current Federal Emergency, National Disaster Response and provide the appropriate card 

controls for the cardholders in question. Tis may include both purchase and travel products. 

Section 6.02 Federal Emergency/National Disaster Response Travel Card. Te Treasury can provide 

designated cardholders who need to travel to support the Federal Emergency/National Disaster Response with a COOP 

T-Card. Tis card is designed to allow the traveler access to a higher dollar limit of cash available for withdrawal and a 

broader range of purchase options which may be needed to support the traveler in an area impacted by a national disaster. 

A/OPCs are encouraged to provide travelers to these disaster areas access to cash withdrawal prior to departure. 

Section 6.03 Federal Emergency/National Disaster Response Purchase Card. As per FAR 13.201 (g) 

(1), Treasury designated emergency P-CHs single purchase MPT is increased to $20,000 inside the U.S. and $30,000 

outside of the U.S. Te limit for convenience checks used in response to the Emergency declaration is $10,000. It does 

not change any of the appropriation law restrictions or threshold limits for the purchase of construction and services. 

Specifcally, these restrictions still apply: 

(a) Authorized construction subject to 40 U.S.C. chapter 31, subchapter IV, Wage Rate Requirements 

(Construction), up to $2,000, 

(b) Authorized services subject to 41 U.S.C. chapter 67, Service Contract Labor Standards up to $2,500, 

(c) Any of the restrictions related to personal use, appropriations law restrictions, and the Treasury and Bureau’s 

Do Not Purchase lists. 

Section 6.04 Appropriate Authorization for Emergency Transactions. P-CHs are required to receive 

authorization from their managers for purchases that invoke the emergency authority. As per FAR 13.201(g)(2) “Purchases 

using this authority must have a clear and direct relationship to the support of an emergency or major disaster.” 

(a) P-CHs shall receive appropriate authorization for purchases that invoke the emergency authority. Te written 

authorization shall state that the purchase supports the Treasury’s response to a national emergency. 

(b) Te emergency P-CH shall ensure that records of purchases are maintained in the purchase card log. 

(c) A/OPCs shall confrm through audits of all emergency transactions that cardholders are keeping all required 

records of each purchase in their cardholder fle. 

Section 6.05 Purchase Card for COOP. P-CH who are designated as a COOP Cardholder should work with 

their Bureau A/OPC to establish a specifc purchase card that will meet their requirements. A/OPCs should be aware 

that charge card products may not function during a disaster which impacts the power grid. P_CH in these conditions 

may need to rely on cash and convenience checks. Cash must be managed as per Appendix #5 Manual of Procedures 

and Instructions for Cashiers p. 13. 
FY 2022 Charge Card Management Plan

 

 

 

(a) Agencies should not establish imprest funds held on the agency premises unless adequate facilities for 

securing the cash are available. Agencies should develop procedures for securing cash, including, for example, 

specifcations for security devices such as safes and protective glass for cashier’s windows. Generally, security 

measures should be commensurate with the size of the imprest fund. 

(b) P-CH shall not store cash in a container for storing classifed material. 

Section 6.06 Acceptable Purchases for Employee Home Use. Federal Emergency/National Disasters 

may require that employees need to shelter in place at home for extended periods of time. During the period of an 

emergency crisis when P-CHs cannot access an ofcial ofce where supplies can be sent, approved purchases may be 

sent to the teleworking employee. Purchases should be limited to those items that enable the employee to meet the 

bureaus’ mission. In addition, prohibited purchases detailed in the CCMP, purchases of medical supplies, cleaning 

supplies, janitorial supplies, ergonomic items, and furniture purchases for teleworkers are prohibited, unless authorized 

through another regulation or statute. Any purchases of technology must be procured according to the Bureaus’ policies 

regarding the purchase of IT technology and IT accessories. 

(a) P-CH Process Roles and Responsibilities during an Emergency. 

i) Storing Purchase Card: 

1) During the period of a National Emergency, the purchase card shall be maintained in a secure place in 

a space which can be locked such as a drawer or a safe. 

2) Te card shall be kept separate from the employee’s personal cards. 

ii) Obtain Authorization to Purchase: 

1) Each purchase shall be authorized by an Associate Deputy Assistant Secretary Level (A-DAS) ofcial, 

organizational Bureau equivalent, or Bureau designee. Bureaus shall identify the appropriate number 

of ofcials needed to perform the function. 

2) Te designee is responsible for authorizing the purchase prior to purchase and confrming in writing 

that the purchase meets the needs of the U.S. Government’s mission 

iii) Ensure that all purchases comply with bureau policies and procedures for purchase made from home for 

at home employees. 

(b) Bureau A/OPC Level II shall: 

i) Develop or utilize a preexisting appropriate internal control. 

ii) Prepare or utilize a preexisting bureau form with appropriate language for the employees to confrm, via 

signature, that they accepted the receipt of purchase sent to their home. 

iii) Confrm directly with the P-CH or through audits and monthly reviews of all purchase card transactions 

for teleworking employees, including review of P-CH records for each purchase in the P-CH fle, that the 

transactions are appropriate. 

Section 6.07 Data Integrity of Emergency Related Purchases: Emergency purchases shall be appropriately 

recorded in the fnancial management system. 

(a) P-CH shall: 

i) Utilize the system of preference as determined by their Bureau for recording their emergency purchases. 

ii) Charge card transactions that are emergency related should reference accounting strings that include 

Treasury accounts where an appropriate Disaster Emergency Fund Code (DEFC) is used, if applicable. 

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iii) P-CHs shall utilize the allocation detail descriptor (ADD) in the Electronic Access System (EAS) to 

input the emergency tags for the appropriate transactions. 

(b) Approving Ofcials shall: 

i) Review emergency and non-emergency transactions that support the overall emergency response and 

determine that: 

1) Te transaction was used to support the emergency response; and 

2) Te transaction was coded correctly. 

(c) A/OPCs shall: 

i) Ensure that the data is being transmitted from the EAS and captured into the fnancial systems. 

(d) Required Bureau fnancial ofce actions: 

i) Te IRS shall continue to collect purchase card data within their fnancial system and ensure that transactions are coded correctly. 

ii) All other Bureaus shall ensure that the P-CHs properly code the data for purchases related to an emergency response during reallocation of the purchase card in the EAS. 

Section 6.08 Travel Charge Card: Tere are no special rules for the use of Government travel card in support 

of a national disaster. Tere are special rules under the FTR for supporting a national disaster, please consult with your 

Bureau travel ofce for the appropriate policies and procedures. 
FY 2022 Charge Card Management Plan

Article VII. Credit Worthiness for Individually Billed Accounts (IBA) 

Section 7.01 Required credit worthiness of new IBA travel charge card applicants. Pursuant to 

the Consolidated Appropriations Act, 2008 (P. L. No. 110-161, Division D, Title VII, Section 743), each agency/ 

organization shall ensure a credit worthiness assessment is conducted of all new IBA travel charge card applicants prior 

to issuing a card. Under the GSA SmartPay Program, the contractor bank will conduct this assessment for the agency/ 

organization and advise the A/OPC as to whether a restricted or unrestricted card will be issued. Credit worthiness 

scores are not provided to agencies or A/OPCs. All agencies shall ensure a credit worthiness evaluation is conducted 

prior to issuing a travel charge card to frst time applicants. Te credit score obtained shall be 660 or higher. 

(a) For frst time travel charge card applicants with a credit score of less than 660, the agency may require the issuer 

to issue a “restricted” card, but more stringent restrictions will apply. Te agency should reduce the dollar limits 

for restricted T-CHs to obtain cash from an ATM. Reductions in the dollar limits for ATM usage shall be 

sufcient to address additional risk exposure. 

(b) Bureaus may consider the following controls, as appropriate: 

i) Limit (or further limit, if applicable) the types of transactions allowed; 

ii) Issue a pre-paid, stored value, or declining balance card that automatically restricts dollar amount and 

transaction types; 

iii) Limit (or further limit, if applicable) the monthly or cycle limit on the account; 

iv) Limit (or further limit, if applicable) the length of time a card remains active, such as for the length of 

time in travel status only; and/or 

v) Restrict (or further restrict, if applicable) use of ATMs. 

Section 7.02 When Obtaining a Credit Score Is Not Possible. As per A-123 Appendix B paragraph 6.4, 

If the applicant refuses to provide consent or does not have a credit history, an agency may still issue a “restricted” (as 

defned in 6.2.2 First time travel charge card applicants with a credit score less than 660, above) travel charge card 

to a frst-time applicant, but the agency shall ensure the contractor bank conducts an alternative credit worthiness 

assessment to determine whether the individual possesses a satisfactory credit history. Specifcally, the agency’s 

contractor bank shall review the proposed applicant’s most recent Standard Form (SF) 85P, Section 22, Questionnaire 

for Public Trust Positions, or SF 86, Section 26, or use a similar vehicle containing the same type of questions as in the 

forms and sections noted and use the information provided to assess credit worthiness. In either case the vehicle used 

shall not be older than one year. 

Section 7.03 Foreign National Cardholders. Foreign nationals are not eligible to hold individually billed travel 

charge cards issued by Federal agencies. However, centrally billed travel accounts may be used to pay for their travel 

expenses when required by and approved by the agency. 

Section 7.04 Credit worthiness assessments for centrally billed travel accounts. Centrally billed travel 

accounts and purchase card accounts share common characteristics in terms of structure, purpose, and risk; therefore, 

credit worthiness assessments are not required for centrally billed travel accounts and are to be treated in the same 

manner as purchase card accounts for the purpose of this Chapter. 

Section 7.05 When re-evaluations of credit worthiness are required. A credit worthiness assessment 

shall be conducted for restricted cardholders before the cardholder is issued a renewed card. Te re-evaluation of credit 

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worthiness may be conducted by obtaining a credit score as described in 7.01, or at the agency’s discretion, may be 

conducted by reviewing the restricted cardholder’s card usage during the initial period of card issuance. Te type of 

account issued (restricted/unrestricted) for the renewed card shall be determined by thresholds described in 7.01. Te 

cardholder’s credit worthiness may be reassessed not more than once a year. Credit worthiness may be reassessed prior 

to card renewal 

Section 7.06 Credit worthiness evaluation process recordkeeping. Tere are no separate or additional 

recordkeeping requirements that are currently in efect for the Government-wide travel charge card program. Use of 

agency existing systems of record is adequate. 

Section 7.07 Circumstance in which credit worthiness restrictions may be temporarily lifted. Te 

credit worthiness restrictions may be temporarily lifted at the discretion of a Department or Agency head, in order 

to ensure the safety of American citizens and/or property (e.g., during times of emergency response, contingency 

operations, peacekeeping, or humanitarian missions). If ofcial travel is required, the agency may issue a restricted 

charge card per 6.1. 

Bank card issuer management of the credit worthiness assessments. Treasury’s SmartPay 3 Task Order 

instructs the contractor bank to conduct the credit checks for individual billed travel cards as per the requirements set 

forth in A-123 Appendix B 
FY 2022 Charge Card Management Plan

 

Article VIII.Rebate Management 

Section 8.01 General. In accordance with OMB Circular A-123, Appendix B, Chapter 7, proper management of 

refunds is critical to ensuring that agencies maintain cost-efective programs. Bureaus shall make timely payments and 

implement internal controls to ensure the receipt of program refunds. 

(a) Returns, Credits. If an item is returned, a credit will appear on the P-CH’s Statement of Account. 

(b) Rebates are issued quarterly according to sales volume. Rebates are issued by the bank and are provided to the 

Department by FedWire. 

Section 8.02 Refund Management. Proper management of refunds is critical to ensuring that agencies 

maintain cost-efective charge card programs. To drive down costs, while ensuring that charge card programs efectively 

support the agency mission and fnancial controls, agencies shall strive to: 

(a) Obtain the best competitive deal from charge card vendors in terms of sales refunds ofered balanced against 

the services provided. 

(b) Employ the necessary internal controls to identify and collect corrective refunds. 

Section 8.03 Refund Oversight. Bureaus must: 

(a) Check the refund ranges provided in the Agency Metrics that GSA CCCM posts on GSA Interact; and 

(b) Review refunds for accuracy. 

Section 8.04 Use of Rebate. Unless specifc statutory authority exists allowing refunds to be used for other 

purposes, refunds shall be returned to the appropriation or account from which they were expended and can be used 

for any legitimate purchase for which the appropriation or account to which they were returned remains available. Tis 

section does not apply to non-refund payments from purchase card vendors to agencies, such as signing bonuses or 

other monetary inducements. 

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Article IX. State Tax Exemption 

Section 9.01 General. Federal Government transactions, for which any of the centrally billed Government charge 

cards are used, are normally exempt from state taxes. Bureaus should work with the vendor to ensure that merchants 

and states do not tax these transactions. 

Section 9.02 Bureau Responsibilities. Bureaus shall provide vendors with proof of tax-exempt status via their Tax 

Identifcation Number (TIN). In instances where the tax-exempt status is not recognized Bureaus should work with 

the vendor recover any taxes paid. If a vendor does not recognize the exception the P-CH should, if possible, fnd a 

diferent vendor who does recognize the State Tax Exemption. 
FY 2022 Charge Card Management Plan

 

 

 

Article X. Convenience Checks 

Section 10.01 General. Te Treasury does not support the use of non-electronic funds transfer products such as 

convenience checks. Convenience checks are not EFT compliant. Teir use is restricted to instances when: 

(a) (1) A vendor cannot accept a purchase card (e.g., in an instance when the credit card system is not functioning 

because of a computer issue or electric problem and the vendor does not have a credit card imprinting machine) 

and (2) the vendor is the sole vendor available who can perform the service or provide the product.) 

(b) During an emergency incident response. 

Section 10.02 Limit. Convenience check limits are set by the Bureau A/OPCs and are not to exceed the current 

limit of one half of the MPT as per P.L. 115-91 Section 1902 (a)(1) Note. “A convenience check may not be used for an 

amount in excess of one half of the micro-purchase threshold under section 1902(a) of title 41, United States Code, or a 

lower amount established by the head of the agency.” 

Section 10.03 Recording Keeping Requirements. Te P-CH shall maintain a log which details the transactions 

and a fle which has all documents related to the purchase including the purchase card log, regarding the use of 

convenience checks and associated convenience fee. 

(a) Te log shall include, at a minimum, the following information: 

i) Check number, 

ii) Merchant name, 

iii) Business address, 

iv) Merchant TIN or SSN, 

v) Description of the purchase, 

vi) Dollar amount of the purchase, 

vii) Dollar amount of the check fee, and 

viii) Total cost. 

(a) For each convenience check issued the fle shall include: 

i) A copy of the convenience check; 

ii) Brief summary of the circumstances surrounding why a convenience check was required, specifying why 

the usage met the safety, security, and enforcement requirements when there is no other vendor available; 

iii) Market research demonstrating that no alternative frm was available at that time that could provide the 

item needed; and 

iv) Check with your Bureau AOPC for any specifc requirements for convenience check logs. 

Section 10.04 Inappropriate Use. Convenience checks shall not be used for: 

(a) Purchases from vendors who accept the purchase card, 

(b) Vendor transactions already under another method of acquisition, e.g., purchase orders, contracts, etc. (see 

FAR 32.1103 for permissible exceptions), 

(c) Employee reimbursements, 

(d) Cash, 

(e) Salary payments, cash awards, or any transaction processed through the payroll system, 

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(f ) Travel-related transportation tickets, 

(g) Meals or lodging related to employee travel except as related to emergency incident response, and 

(h) Other purchases, as determined by Treasury and Bureau policy. 

Section 10.05 Administration of Convenience Checks. Convenience checks shall be used in sequential order. 

Each convenience check shall be entered in a log for tracking purposes. Te convenience check fee shall also be deducted 

in the log, if applicable. At a minimum, the following information shall be entered on each convenience check: 

(a) DATE: Enter the date on which the convenience check is being issued. Do not predate or postdate a 

convenience check, 

(b) PAY TO THE ORDER OF: Enter the name of the payee. Under no circumstances may convenience checks 

be issued to “cash” or the payee line left blank. Convenience checks may not be issued to “self ”, 

(c) AMOUNT: Write the amount of the convenience check in the spaces provided in numbers and words, e.g., 

one hundred twenty-six dollars and 39/100 in the applicable space; and an original signature. Convenience 

checks are to be written only for the exact amount of the purchase; and, 

(d) Original signature. 

Section 10.06 Tax Reporting for Convenience Check Transactions. For tax reporting purposes, information 

related to purchases made using a convenience check is reported to the IRS. Agencies may rely on the MCC in 

determining whether a transaction is subject to Form 1099 reporting. Form 1099 MISC is used to collect that 

information. 

(a) Failure to fle a correct information return (Form 1099) by the due date may result in a penalty imposed by the IRS. 

(b) Form 1099 reporting is restricted to service. Section 1.6041-3(c) of the Income Tax Regulations which exempts 

purchases of “merchandise,”“telegrams, telephone, freight, storage and similar charges” from these reporting 

requirements. For more information and a complete list of exceptions see IRS Bulletin 2004-31, Section 2. 

Section 10.07 Bureau Policy Requirements for Convenience Check Usage. Bureau policies, procedures 

and internal controls for purchase cards also apply to convenience check usage. Bureau policy and procedures for 

convenience checks shall address at a minimum: 

(a) Restrictions on use (e.g., types of purchases, dollar limitations, etc.), 

(b) Training requirements, 

(c) Fees, 

(d) Stop payment, 

(e) Replacement checks, 

(f ) Independent reviews, 

(g) Improper use, 

(h) Departure of check writer (e.g., resignation, change of position, etc.), 

(i) Reconciliation of check register information to transaction data on statements, 

(j) Record retention requirements; and 

(k) Separation of duties. 
FY 2022 Charge Card Management Plan

Article XI. Management of Property Acquired by a Purchase Card 

Section 11.01 P-CHs shall be familiar with, and follow, Bureau policies governing property 

management. P-CHs shall follow the Bureau procedures to notify, record, provide receipt and report lost stolen or 

damaged property as applicable. 

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Article XII. Performance Metrics and Data Requirements 

Section 12.01 General. Te Treasury shall maintain and report data and performance metrics consistent with the 

requirements of Appendix B Chapter 5, paragraphs 5.2 Narrative Reporting and 5.3 Reports on Violations, P.L. 112-194. 

Section 12.02 Statistical Reporting. Bureau A/OPCs are required to report to the Treasury A/OPC Level I 

P-CH data for purchase, travel, convenience checks, and centrally billed cards. Te data call is issued by the A/OPC on 

a quarterly basis. Te data captures the number of P-CHs, spend, and violations, providing the Department with key 

data for the program. Bureaus shall load the data into the OPE SharePoint for Data calls. Data calls can be found at: 

https://my.treas.gov/Collab/OPE/Charge%20Cards/Charge%20Card%20%20Data%20Call/Forms/AllItems.aspx 

Section 12.03 Narrative Reporting. On an annual basis, bureaus are required to report to the Treasury the 

following narrative information for the purchase and travel card programs no later than 90 days after the end of the 

fscal year: 

(a) A description of the current process for monitoring delinquency, including what reports the agency reviews and 

what actions are taken when a problem is discovered; 

(b) A description of any best practices the bureaus employ in charge card management; 

(c) Progress reports on bureau integration of GSA SmartPay e-payable payment process into their accounts 

payable processes; and 

(d) Any additional information regarding bureau management and use of charge card programs, including 

innovative applications to streamline business processes, increased revenue generation from expanded use for 

payments, and creative internal controls which maintain program integrity, fexibility, and ease of use. 

Section 12.04 Semi-Annual Reports of Purchase Card / Convenience Check Violations: Semiannual reports of employee purchase card and convenience check violations and the disposition of these violations, 

including disciplinary actions taken, are required. Tese are shared with the Inspectors General and human resources 

as appropriate according to bureau policies. Consistent with Section 6 of the Charge Card Act, the semi-annual reports 

shall not disclose personally identifying information (PII) protected from disclosure under the Privacy Act of 1974 (5 

U.S.C. § 552a). 

(a) Bureaus are required to report the purchase card violations on a semi-annual basis at the same time the 1st 

quarter and 3rd quarter statistical reports are submitted. 

(b) In accordance with the Government Charge Card Abuse Prevention Act of 2012, agencies with more than 

$10,000,000 in annual purchase business line spend must submit a joint agency and IG report to the Director 

of OMB on violations or other actions covered in 41 U.S.C. § 1909(c)(l). At a minimum, the report must 

include a summary description of confrmed violations involving misuse of charge cards following completion 

of a review by the agency or by the IG of the agency. 

i) A summary description of all adverse personnel action, punishment, or other action taken based on each 

violation. 

ii) Actions that violate operational policies/procedures, administrative discrepancies, that do not, violate 

federal law or regulation is not a reportable violation for purposes of the semi-annual report. 
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Appendix 1- Frequently Asked Questions (FAQ) - Purchase Card Restricted 

Purchases or Requiring Special Attention 

Te use of the purchase card for personal purchases for any reason is strictly prohibited. Te supplies and services below 

in Q&A format are generally prohibited purchases when using the purchase card. A Bureau may establish additional 

prohibited purchase listings or that require additional approvals that P-CH must follow. 

1. Question: Can I purchase greeting cards (i.e., thank you cards, etc.)? 

Answer: No. 

Greeting cards are considered a personal use item. Government funds may not be used. 

2. Question: Can I purchase holiday decorations? 

Answer: Generally, no, with few exceptions. 

“Seasonal decorations are now permissible, where the purchase is consistent with work-related objectives [such 

as enhancement of morale], agency or other applicable regulations, and the agency mission, and is not primarily 

for the personal convenience or satisfactions of a government employee” (Appropriations Law, Vol. I, Jan. 2004, 

p. 263). Te purchase of holiday decorations for individual ofces, as opposed to common areas, is prohibited. 

3. Question: Can I purchase business cards? 

Answer: Yes. 

Ofces may purchase business cards only for employees who regularly deal with the public or organizations 

outside their immediate ofce. Te Authorizer makes the determination of who in the ofce should be 

receiving business cards. 

4. Can I purchase bottled water? 

Answer: Generally, no, with few exceptions. 

Bottled water is a personal use item and cannot be paid for with Government funds. (53 Comp. Gen. 457 

1974). Bottled water may be purchased when potable tap water is not available to employees, or for shelter 

in place supplies. Examples are U.S. Border Patrol Agents who are in remote and inaccessible desert areas or 

with FEMA emergency response staf responding to a natural disaster. A justifcation shall be submitted to the 

Bureau A/OPC for consideration and approval. 

5. Can I purchase personal use/personal convenience items? 

Answer: Generally, no, with few exceptions. 

Expenses for items Government employees desire and are beyond what is standard or reasonable furnishings 

or equipment provided in a work environment are considered personal expenses and are not chargeable to 

Government funds. Below is the rule on personal expenses and furnishings, 3 Comp. Gen. 433(1924): 

“Personal furnishings are not authorized to be purchased under appropriations in the absence of specifc 

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provision therefore contained in such appropriations or other acts, if such furnishings are for the personal 

convenience comfort, or protection of such employees, or are such as to be reasonably required as a part of 

the usual and necessary equipment for the work on which they are engaged or for which they are employed” 

(Appropriations Law, Vol. I, Jan. 2004, p. 242-243). 

Items that could be personal use items include but are not limited to personal hygiene products (deodorant, 

toothpaste, make up, hand sanitizer, facial tissues etc.), desk decorations (decorative lamps, lava lamps, salt 

lamps, aromatherapy items, decorative glass globes, scented candles), and personal use furniture (massage 

chairs, massage tables, malaria nets, ottomans). 

In addition, the P-CH should confrm that the item(s) are not listed on the Bureau’s restricted list. If the item 

is listed, a justifcation needs to be submitted to your Bureau A/OPC for further guidance, consideration, and 

approval. Each request needs to be handled and considered on a case-by-case basis. 

6. Can I purchase hand sanitizers? 

Answer: Generally, no, with few exceptions. 

Some Bureaus have established a restriction on the purchase of hand sanitizers. If it is not prohibited a request 

to procure the item needs to be submitted to your Bureau A/OPC for consideration and approval. Te request 

will be handled and considered on a case-by-case basis. 

If allowed, hand sanitizers can be procured as a necessary precaution to prevent the spread of diseases or viruses 

such as the fu, they need to be placed in a common area for all employees to use. Do not purchase personal size 

bottles because they are considered a purchase for personal use. 

7. Can I purchase appliances (i.e., refrigerator, microwave ovens, cofee makers, etc.)? 

Answer: For common areas only. 

Such procurements shall not be for (personal) individual use, but for common use. Bureaus may restrict these 

purchases to Facilities Management P-CHs only. A justifcation needs to be submitted to the Bureau A/OPC 

for consideration and approval. Te justifcation needs to include the following information: 

a. Describe the appliance to be purchased and its intended use and location; 

b. Demonstrate an on-going need and usefulness of such appliance for the ofce considering operational 

benefts (e.g., improves efciency of agency operations including workplace safety, security, or increased 

employee productivity, health, or morale); 

c. Te appliance is for an ofce location where there is a central kitchen facility or common area authorized for 

use by multiple employees; 

d. Te request meets Energy Star or Energy Saver requirements and is obtained through a GSA contract 

source; 

e. Use of Government funds is approved for the acquisition of the appliance. Te acquisition is authorized by 

the Facility Manager when applicable, and fully complies with the preceding criteria. Government funds 

shall not be prohibited by law, or funding provided for elsewhere for the purchase of microwaves, and flters, 

etc.). Tese costs will be the responsibility of the user(s), as is the cost associated with cleanup; and 
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f. Specify the payment method (i.e., Integrated Acquisition System/Automated Clearing House (IAS/ACH) 

payment, Purchase Card etc.). If the purchase card will be used, please provide the P-CH’s name. 

8. Can I purchase heaters, fans, or air conditioning units? 

Answer: For common use areas only. 

Such procurements shall not be for (personal) individual use, but for common use. Bureaus may restrict these 

purchases to Facilities Management P-CHs only. Please submit your justifcation to procure heaters, fans, or 

air conditioning units to the Bureau A/OPC for consideration and approval. Te A/OPC will coordinate with 

your contracting ofce, asset management representative, and facility management representative to make the 

determination whether heaters, fans, or air conditioning units can be procured and are allowed in the facility. 

9. Can I purchase planners and inserts? 

Answer: Yes. 

P-CHs are required to procure planners and inserts adhering to the priority list of required sources. 

10. Can I pay for a membership fee? 

Answer: Generally, no, with few exceptions. 

A membership fee may not be paid in an individual’s name, regardless of the resulting beneft to the agency. 

However, a membership in the agency/organization’s name can be paid upon an administrative determination that 

the expenditure would further the authorized activities of the agency; and this determination is not afected by any 

incidental benefts that may accrue to individual employees. If there is not demonstrable beneft to the agency, the 

membership expense is improper. 

For example, the agency, at its discretion, may pay for a Certifed Public Accountant (CPA) membership in 

its own name, “if such membership is of primary beneft to the government and the agency determines that 

such membership is necessary to carry out its statutory function” (Scope of Professional Credentials Statute, 

B-302548 (Comp. Gen.), August 20, 2004, ¶ 19). 

In accordance with 5 U.S.C 5757(a), “federal agencies are authorized to use appropriated funds to pay an 

employee’s expenses to obtain professional credentials. However, an agency may pay only the expenses required 

to obtain the license or ofcial certifcation needed to practice a particular profession, including licensing fees 

and examinations to obtain credentials. Accordingly, section 5757(a) does not authorize the agency to pay for 

an employee’s membership in a professional association unless membership is a prerequisite to obtaining the 

professional license or certifcation. Under 5 U.S.C. 5946 payment for voluntary memberships in organizations 

of already-credentialed professionals is prohibited; and section 5757(a) does not provide any authority to pay 

such fees” (Scope of Professional Credentials Statute, B-302548 (Comp. Gen.), August 20, 2004, ¶ 1). 

Note, a payment of a membership fee at the beginning of the period of membership is not considered an 

advance payment. 

11. Can I use current year funds to pay for a training course in the next fscal year? 

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Answer: Generally, no, with few exceptions. 

If there is a frm registration deadline before the end of the fscal year, or the agency has near-certain knowledge 

that a course will fll up and registration become unavailable before the end of the fscal year, the agency may 

obligate current-year funds for a course occurring early in the next fscal year. However, if it is possible wait 

until the next fscal year to register, the agency shall do so. 

12. Can I pay for a subscription which crosses the fscal year? 

Answer: Generally, yes. 

Te requirement needs to be determined by the Authorizer if the bona fde needs rule is met as per 8 Comp. 

Gen. 346 and 348 (1901). Funds may be obligated in the prior fscal year for subscriptions that are starting 

right away in the next fscal year. However, if the renewal is starting in December, for example, there would 

be no need to sign up in September (See: Funding of Subscription Contracts, B-309530 (Comp. Gen.), 

September 17, 2007; and GAO, Principles of Federal Appropriations Law, 3rd ed., ch. 5, § B.1, GAO-04-

261SP (Washington, D.C.: Jan. 2004)). 

13. Can I pay for medical expenses (fu shots, etc.)? 

Answer: Generally, no, with few exceptions. 

Te rule for medical care is that except for illness directly resulting from the nature of the employment, medical 

care and treatment are personal use and payment may not be made from appropriated funds. See 22 Comp. 

Gen. 32 (1942). Te exceptions to this are primary physical examinations and inoculations deemed in the 

Government’s best interest to do so or ofered by Federal Occupational Health (FOH) (e.g., a fu shot). 

14. Can I pay for professional liability insurance (PLI)? 

Answer: Yes, part of the cost can be covered. 

Employees can receive 50 percent of the annual cost associated with PLI if the PLI is associated with their 

ofcial duties. 

15. Can the Government funds be used to pay a fne incurred by an employee? 

Answer: No 

Te use of Government funds is not available to pay the fne or reimburse the employee. No authority exists 

for the federal Government to pay fnes and penalties incurred as a result of its activities or those of its 

employees (GAO, Principles of Federal Appropriations Law, 4th ed., 2017 rev., ch. 3, § C.6, GAO-17-797SP 

(Washington, D.C.: Sep. 2017)). In the most common situation, a fne is assessed against an individual 

employee for some actions he or she took in the course of performing ofcial duties, such as trafc violations. 
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16. Can I purchase clothing or apparel for employees? 

Answer: Generally, no, with few exceptions. 

Employees who are required by statute, regulation, or agency directive to wear a uniform can be provided with 

uniforms or be provided a uniform allowance as specifc statutory authority exists. 

Generally, clothing is considered a personal expense and use of Government funds are not allowed for nonuniform clothing purchases. Tere are some exceptions to the rule. Te purchasing of clothing shall be covered 

by one of the statutes listed below; otherwise, the use of Government funds is not authorized. 

• 5 U.S.C. § 5901, Uniform Allowances 

• 5 U.S.C. § 7903, Protective clothing and equipment 

• 29 U.S.C. § 668, Programs of federal agencies (protective clothing under OSHA) 

Uniform means a specifed article or articles of clothing such as shoes, boots, hats, shirts, slacks, skirts, 

or outerwear an employee is required by an agency to wear to provide a distinctive and easily identifable 

appearance in performing his or her job. A “uniform” does not include protective equipment required for 

the employee’s safety or normal business or work attire purchased at the employee’s discretion. Government 

agencies are limited to a maximum of $800 per year, per uniformed employee, which is the amount adjusted by 

the Ofce of Personnel Management. (5 CFR § 591.103, Governmentwide maximum uniform allowance rate). 

17. Can I purchase air purifers for the ofce? 

Answer: For common use areas only. 

Bureaus may restrict these purchases to Facilities Management P-CHs, or for reasonable accommodations. Te 

Government Accountability Ofce (GAO) has taken the position that appropriated funds may not be used to 

provide air purifers for the private ofce of an individual employee unless the person’s hypersensitivities qualify 

the person as having a disability under the Rehabilitation Act (see Purchase of Air Purifer B-213666 (Comp. 

Gen.), July 26, 1984). However, air purifers for a common area that beneft all employees or members of the 

public that use the room do not violate the prohibition. 

18. Can I purchase e-Books for training materials, e.g., digital books, magazines? 

Answer: Yes 

P-CHs can pay for e-books, but they need to be included on the SF-182, Authorization, Agreement and 

Certifcation of Training form as an authorized expenditure for the training. Te form shall be signed by 

the Authorizer. Books and training materials paid for using Government funds are considered Government 

property and are to be kept in the ofce. Check with your Bureau’s HR for the specifcs on purchasing training. 

19. Can I purchase paper towels and facial tissues? 

Answer: Paper towels can be purchased if the purchase meets the criteria below. 

Paper Towels: Government funds can be used to purchase paper towels only when these items are purchased 

for sanitation purposes and kept in common bathroom and kitchen areas (and not already being provided in 

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a full-service lease). Tese purchases may be justifable in the interest of cutting down on the spread of germs, 

keeping employees healthy, and therefore promoting the agency’s productivity. 

Facial Tissues: Are considered a personal convenience item and cannot be purchased. 

20. Can I accept free food ofer from the hotel as part of the conference room rental? 

Answer: Yes, if the purchase meets the criteria below. 

P-CHs can pay for the “all-inclusive facility rental fee even though the fee resulted in food being served” 

(Payment of a Non-Negotiable, Non-Separable Facility Rental Fee that Covered the Cost of Food Served at 

NRC Workshops, B-281063 (Comp. Gen.), December 1, 1999, ¶ 8) under the following conditions: 

• the facility meets the meeting/training needs; 

• the cost of the facility fee is reasonable and cost efective; 

• the cost of the facility is not negotiable and competitively priced to those that did not include food; 

• the facility fee would remain the same whether or not the employees eat the food because the meals will be 

furnished at no additional cost to the Government; 

• it would serve no purpose to 1) reject the ofer, 2) reject the food at no savings to the Government, and 3) 

have employees reimburse the Government even though it incurred no additional cost for the food; 

• the meeting will not be scheduled at an outside facility simply to provide food or refreshments; and 

• the rental fee will not be negotiated with the prerequisite that food be furnished and then be computed into 

the overall cost to appear that the ofer is free of charge. 

21. Can I purchase electrolyte drinks? 

Answer: No. 

Purchase of electrolyte drinks is not authorized to use Government funds because they are a personal use item. 

22. Can I purchase food and light refreshments? 

Answer: Generally, no, with some exceptions 

Purchasing of food and light refreshment at their ofcial duty stations would be considered personal use, 

without specifc statutory authority, and is prohibited. (53 Comp. Gen. 457 (1974)). Tere may be certain 

circumstances, however, that purchase of food/light refreshments may be allowable such as Award Ceremonies, 

Conferences, or Cultural Awareness Programs. Bureaus may require additional approvals for purchase of light 

refreshments in certain circumstances. 

23. Can I purchase money orders, traveler checks, gift certifcates, gift cards, or cash advances? 

Answer: No 

24. Can I purchase travel or travel related expenses that would be reimbursed on a travel voucher (including rental/ 

lease of motor vehicles associated ofcial travel, airline, bus, train tickets, meals, lodging, or other subsistence)? 

Answer: No. Tese expenses are to be paid with a Government travel charge card. 
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25. Can I purchase a lease of real property, i.e. land and/or buildings, for a term longer than one month? 

Answer: Generally, no. See Bureau legal counsel for guidance on limited short-term rentals. 

26. Can I purchase gasoline or supplies/services for GSA-leased vehicles? 

Answer: No. Tese expenses are to be paid with a Fleet card. 

27. Can I purchase major telecommunications systems? 

Answer: No 

28. Can I purchase hazardous items such as explosives, and toxins? 

Answer: No 

29. Can I purchase gifts (e.g., retirements, farewells), or promotional items for conferences, meetings, symposia 

(e.g., mugs and coasters), fags and cash incentive award? 

Answer: Generally, no. See Bureau policy on purchase of promotional items. 

30. Can I make purchases from Government employees? 

Answer: No 

31. Can I purchase weapons (including frearms) and munitions? 

Answer: No 

32. Can I purchase ergonomic equipment (footrests, backrests, wrist supports, special chairs, lighting, etc.? 

Answer: Generally, no. See Bureau policy on reasonable accommodation purchases. 

33. Can I purchase furniture and furniture components? 

Answer: Generally, no. See Bureau policy on purchase of furniture. 

34. Can I purchase recurring requirements for goods/services? 

Answer: Recurring requirements for services that are expected to exceed the micro-purchase threshold over the 

period of time the recurring services are needed, shall be obtained via the Bureau contracting ofce to obtain 

greater efciency and negotiate terms, conditions, and savings. 

35. Can I purchase IT equipment, peripherals, video or surveillance, and smart technologies? 

Answer: Generally, yes. See Bureau policy and approval requirements for these type purchases including 

FY 2019 NDAA Section 889(a)(1)(B) requirements. 

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Appendix 2 - Definitions & Acronyms

Abuse: Intentional use of the purchase, travel, feet and/or integrated charge card in violation of the FAR, 

DFARS, Agency Supplements, or activity Governmentwide Purchase Card (GPC) policies/procedures. Evidence of 

intentionality shall be inferred from repeat ofenses of the same violation, following administrative and/or disciplinary 

action taken for this violation. 

Account Deactivation: A method to temporarily block the cardholder’s ability to make transactions on the account 

without canceling the account altogether. While the account is deactivated, any transaction that the cardholder attempts 

to make will be declined at the point of sale. Te agency can deactivate and reactivate an account through the charge 

card vendor’s Electronic Access System (EAS) or by calling the charge card vendor. Te charge card vendor’s A/OPC 

guide or EAS will provide guidance to the agency on the deactivation and reactivation process. 

Accountable Property: All personal property considered nonexpendable whose expected useful life is two years 

or longer and whose acquisition value, as determined by the agency policy, warrants tracking in the agency’s property 

records, including capitalized and sensitive property. 

Administrative Discrepancy: Actions that violate operational policies/procedures but do not violate federal law 

or regulation. 

Agency/Organization Program Coordinators (A/OPCs): Tis individual serves as the focal point for 

management reporting, task order administration, establishing and maintaining accounts, and issuance and destruction 

of cards. Te A/OPC oversees the card program(s) for his or her Agency/Organization and establishes guidelines. Te 

A/OPC helps set up accounts; serves as liaison between the cardholder and the purchase card contractor; provides ongoing advice; audits purchase card accounts as required; and keeps necessary account information current. 

Approving Ofcial (AO): In purchase card programs, this individual (typically a supervisor) ensures that the 

purchase card is used properly. Te AO also approves cardholder transactions (for ofcial use only), ensures that 

the statements are reconciled and submitted to the designated billing ofce in a timely manner. In travel charge card 

programs, this individual (also, typically a supervisor) signs the traveler’s voucher, indicating approval for payment and 

for its content. 

Authorization: Te process of verifying, at the point of sale, that a purchase being made is allowable given the 

requirements, prohibitions, and controls established by the agency for that card. 
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Bureau: Any one of the following Treasury organizations: 

(1) Alcohol and Tobacco Tax and Trade Bureau (TTB) (6) Internal Revenue Service (IRS) 

(2) Bureau of Engraving & Printing (BEP) (7) Ofce of the Comptroller of the Currency (OCC) 

(3) Bureau of the Fiscal Service (BFS) (8) Ofce of the Inspector General (OIG) 

(4) Departmental Ofces (DO) (9) Special Inspector General for Pandemic Recovery (SIGPR) 

(4a) Community Development Financial Institutions (10) Special Inspector General for the Troubled Asset Relief 

Fund (CDFI) Program (SIGTARP) 

(4b) Ofce of D.C. Pensions (DCP) (11) Treasury Inspector General for Tax Administration (TIGTA) 

(5) Financial Crimes Enforcement Network (FinCEN) (12) United States Mint (Mint) 

Certifcate of Appointment (SF-1402, also referred to as a Warrant): Te prescribed form issued by the 

Bureau to a Purchase Cardholder for procurement authority to exceed the micro-purchase threshold. 

Convenience Checks: Checks that can be written in lieu of using the purchase card for purchases from merchants 

who do not accept the purchase card. 

Cycle Limit: Te maximum dollar amount authorized to be spent by the Purchase Cardholder within a 30-day 

period. Te cycle limit is the maximum total dollar amount a cardholder is authorized to procure each month. Tis is 

sometimes referred to as the monthly limit. 

Delegation of Procurement Authority (DPA): Te prescribed form as determined by bureau policy which is 

issued to an individual who is being delegated procurement authority. 

Dispute: A disagreement between a Purchase Cardholder and a merchant regarding items appearing on the Purchase 

Cardholder’s monthly Statement of Account, which is presented to Citi for resolution. 

Environment, Health & Safety (OHS) Concerns: include environmental, health and safety issues which 

could impact the environment and/or human health and safety as determined by either the Departmental Ofce 

of Environment Health and Safety or Bureau designated Environment Health and Safety (EHS) professional, as 

enumerated in Treasury Directive 75-09, “Environmental, Health, and Safety Management, Energy and Sustainability 

Program.” Procurement requirements or potential procurements that have EHS concerns, include but are not limited to 

hazardous materials, equipment with moving parts, construction, installation of equipment or electronics, and contract 

actions for products or services for which sustainable acquisition requirements under FAR part 23 are relevant (See 

DTAP 1002.101(b)). 

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External Fraud: Any felonious act of corruption or attempt to cheat the Government or corrupt the Government’s 

agents by someone other than Government ofcials. Otherwise known as third party fraud. 

Improper purchase: Te terms “erroneous purchase” and improper purchase” are interchangeable. Any purchase that 

should not have been made or that was made in an incorrect amount under statutory, contractual, administrative, or 

other legally applicable requirements. Incorrect amounts include overcharges and undercharges. An improper purchase 

can be one of two types: 1) unauthorized or 2) incorrect. Unauthorized purchases consist of items that are intentionally 

purchased and are outside of the cardholder’s purchasing authority. Incorrect purchases are mistakes that are the result 

of an unintentional error during the purchase process. 

Independent Receipt and Acceptance: Independent receipt and acceptance of supplies and services by 

someone other than the Purchase Cardholder provides reasonable assurance that the organization actually received 

what is purchased. 

Information technology (IT): Means computers, ancillary equipment (including imaging peripherals, input, 

output, and storage devices necessary for security and surveillance), peripheral equipment designed to be controlled 

by the central processing unit of a computer, software, frmware and similar procedures, services (including cloud 

computing and help-desk services or other professional services which support any point of the life cycle of the 

equipment or service), and related resources. 

IT equipment: Means any services or equipment, or interconnected system(s) or subsystem(s) of equipment, that are 

used in the automatic acquisition, storage, analysis, evaluation, manipulation, management, movement, control, display, 

switching, interchange, transmission, or reception of data or information by the agency. Examples of such technology 

include (1) all smart technology such as watches, calculators, electronic measuring devices; (2) desktop and laptop 

computer equipment, readily portable computer peripheral devices, and tablet computers; (3) portable music players; (4) 

televisions, DVD players, and digital cameras; (5) mobile or cellular phones. 

Internal Fraud: Any felonious act of corruption or attempt to cheat the Government or corrupt the Government’s 

agents by Governmentwide Purchase Charge Card Program ofcials. Use of the Government purchase, travel, feet, or 

integrated charge card(s) to transact business that is not sanctioned, not authorized, not in one’s ofcial capacity, not for 

the purpose for which the card was issued, not as part of ofcial Government business. 

Merchant Category Codes (MCC): Payment brands use merchant category codes (MCCs) to classify merchants 

and businesses by the type of goods or services provided. Payment brands, issuers and acquirers can use MCCs to 

categorize, track and restrict transactions. MCCs can be used for tax reporting, interchange promotion and gathering 

information about cardholder purchasing behavior. 

Micro-purchase: In accordance with FAR 2.101(b), a micro-purchase is an acquisition of supplies or services using 

simplifed acquisition procedures, the aggregate amount of which does not exceed the micro-purchase threshold. Te 

current micro-purchase threshold is $10,000, with some exceptions as listed in FAR 2.101(b). 
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Misuse: Misuse: Unintentional use of the purchase, travel, feet and/or integrated charge card in violation of the FAR, 

DFARS, FTR, other agency supplements, or agency policies/procedures. Tese actions are the result of ignorance and/ 

or carelessness, lacking intent, to include honest mistakes. 

Open Market: Items for sale which are not available for purchase from a Government contract vehicle. Open market 

items are also known as incidental items, noncontract items, non-Schedule items, and items not on a GSA Schedule 

contract. 

Personal Use: Unauthorized or authorized purchase of items that are personal in nature and not a Government 

requirement for a mission-related purpose. (GAO-04-87G; 5 CFR 2635.704) 

Procurement Authority: Procurement authority is the power to award, or to approve the award of, legally binding 

procurement agreements (that is, contracts and purchases) on behalf of the public entity. 

Purchase Card Log: A manual or automated log in which the Purchase Cardholder documents their individual 

transactions based on bureau procedures. Te purchase card log should provide an audit trail supporting the need for 

the purchase and any required special approvals that were obtained. 

Purchase Cardholder: A Treasury employee with delegated procurement authority who has an account issued with 

the vendor bank and: 

a. is issued a Treasury purchase card or other product; 

b. has his or her name embossed on the card or on the account; 

c. is the sole user of the account; and 

d. is the custodian of the account. 

Sensitive Property: All property, regardless of value, that requires special control and accountability due to 

unusual rates of loss, theft, or misuse, or due to national security or export control considerations. Such property 

includes weapons, ammunition, explosives, information technology equipment with memory capability, cameras, and 

communications equipment. Tese classifcations do not preclude agencies from specifying additional personal property 

classifcations to efectively manage their programs. See 41 CFR § 102-35.20. 

Single Purchase Limit: Te single purchase limit is a dollar amount on the procurement authority delegated to the 

cardholder. A “single purchase” is the total of those items purchased at one time from a particular vendor. Multiple items 

may be purchased at one time using the card; however, no single purchase may exceed the authorized single purchase 

limit. If the requirement is for on-going repetitive services that exceed $10,000 a year, the best solution is to forward 

the requirement for the service through the agency servicing contracting ofce. A requirement cannot be reduced into 

smaller parts to avoid the single purchase limit. 

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Smart Technology: Means (1) a device that has some automation and can be easily programmed through an 

intuitive user interface and network connectivity is not needed (i.e. a smart cofeemaker that you program to make 

cofee at a certain time). (2) Smart connected devices are remotely controlled or monitored via Bluetooth, LTE, WiFi, wired or other means additionally, Wi-Fi connectivity (i.e. smart bulb, smart security camera, smart refrigerator, 

or a smartphone); (3) Internet of Tings devices are software-defned products that are a combination of product, 

application, analytics, and the Internet/networking. 

Span of Control: Te term refers to the number of subordinates or direct reports a supervisor is responsible for. In 

charge cards it is the extent of the review responsibilities placed on a single AO and/or A/OPC. 

Split Purchase: A split purchase occurs when a requirement that exceeds a P-CH’s single purchase limit is separated 

into two or more buys as a means of getting around the purchase limit. No CH may fragment/split purchases that 

exceed their single purchase limit as means to use the GPC. To do so is a violation of Federal procurement law. 

Split purchases include splitting requirements among merchants, splitting requirements among P-CHs and splitting 

requirements over a period of time. Requirements that exceed the P-CH’s single purchase limit must be sent to the 

contracting ofce for award. 

Tax Exemption: Te elimination of state and local taxes from federal purchases in accordance with state and federal 

law. Te phrase “U.S. Government Tax Exempt” is printed on the front of each purchase card, except for cards issued to 

contractors. Tax exemption does not apply at the point of sale for any fuel purchases or telephone bills. 

Tirty (30)-Day Cycle: A monthly reporting/billing cycle. 

Unauthorized Commitment: An unauthorized commitment occurs when: (1) someone other than the cardholder 

makes commitments on behalf of the Government, (2) if the cardholder didn’t have approval to purchase the item, or 

(3) approval came from other than their approver or the cardholder makes a purchase in which funds were not currently 

available. Generally, this occurs when someone other than the cardholder contacts a vendor and makes a commitment/ 

purchase from a vendor and then sends the bill to the cardholder to pay. 

Waste: Waste is the act of using or expending resources carelessly, extravagantly, or to no purpose. For the purposes 

of this Guidance, waste is any activity taken with respect to a Government charge card that fosters, or results in, 

unnecessary costs or other program inefciencies. 
FY 2022 Charge Card Management Plan

Appendix 3: Purchase Card High Risk MCC List for the Purchase Card Program 

Te list of MCCs below are high risk MCCs and Bureaus shall monitor the usage of these MCCs and limit based 

on need. For the average cardholder there is little or no need for any of the MCCs from the list below. Further use of 

business in some of the MCCs are prohibited by law or regulation. 

A/Os shall ensure that P-CHs are aware of their bureau restricted categories for purchase card transactions. 

3000 Airlines, Air Carriers 

3351 Car Rental Agencies 

3501 Hotels, Motels, Resorts 

4011 Railroads 

4111 Commuter Transp, Ferries 

4112 Passenger Railways 

4119 Ambulance Services 

4121 Taxicabs/Limousines 

4225 Public Warehousing 

4411 Cruise Lines 

4457 Boat Rentals and Leases 

4468 Marinas, Service and Supplies 

4511 Airlines, Air Carriers 

4582 Airports, Flying Fields 

4722 Travel Agencies, Tour Oper 

4723 TUI Travel - Germany 

4761 Transportation/Travel 

4829 Wires, Money Orders 

5047 Medical/Dental Equipment 

5094 Precious Stones & Metals 

(Mint exception) 

5122 Drugs and Proprietaries 

5193 Florists Supplies, Flowers 

5309 Duty Free Stores 

5422 Freezer, Meat Locker 

5441 Candy, Nut Stores 

5451 Dairy Products Stores 

5462 Bakeries 

5499 Misc. Food Stores 

5511 Auto/Truck Sales, Serv, Repr 

5521 Auto/Truck Dealers 

5531 Auto and Home Supply 

5532 Automotive Tire Stores 

5533 Auto Parts, Accessories 

5541 Service Stations 

5542 Automated Fuel Dispensers 

5551 Boat Dealers 

5561 Camper Dealers 

5571 Motorcycle Shops/Dealers 

5592 Motor Homes Dealers 

5598 Snowmobile Dealers 

5599 Misc Auto Dealers 

5611 Men’s/Boy’s Clothing 

5621 Women’s Ready-to-Wear 

5631 Women’s Accessories 

5641 Children’s/Infants’ Clothing 

5651 Family Clothing Stores 

5655 Sports Apparel 

5661 Shoe Stores 

5681 Fur Stores 

5691 Clothing Stores 

5697 Tailors, Alterations 

5698 Wig and Toupee Stores 

5699 Misc Apparel Stores 

5681 Fur Stores 

5718 Fireplace Accessory Stores 

5719 Misc Home Furnishings 

5722 Home Appliance Stores 

5733 Music Stores 

5735 Record Shops 

5811 Caterers 

5812 Eating Places, Restaurants 

5813 Drinking Places 

5814 Fast Food Restaurants 

5912 Drug Stores, Pharmacies 

5921 Package Liquor Stores 

5931 Used Merchandise 

5932 Antique Shops 

5933 Pawn Shops 

5937 Antique Reproductions 

5940 Bicycle Shops 

5941 Sporting Goods Stores 

5944 Jewelry Stores 

5945 Hobby, Toys and Game Shops 

5946 Camera and Supplies 

5948 Luggage, Leather Shops 

5949 Sewing/Fabric Stores 

5950 Glassware/Crystal Stores 

5960 Direct Mrktg - Insurance Serv 

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5962 Direct Marketing – Travel 

5963 Door-to-Door Sales 

5970 Artists’ Supplies, Crafts 

5971 Art Dealers and Galleries 

5972 Stamp and Coin Stores 

5973 Religious Goods Stores 

5975 Hearing Aids 

5976 Orthopedics, Prosthetics 

5977 Cosmetic Stores 

5992 Florists 

5993 Cigar Stores and Stands 

5995 Pet Shops, Food, Supplies 

5996 Swimming Pools Sales/Serv 

5997 Electric Razors - Sales/ Serv 

5998 Tent and Awning Shops 

6010 Manual Cash Disburse 

6011 Automated Cash Disburse 

6050 Electronic Cash Withdrawal 

6051 Non FI, Money Orders 

6211 Security Brokers/Dealers 

6300 Insurance Underwriting, Prem 

6760 Savings Bonds 

7011 Hotels, Motels, Resorts 

7012 Timeshares 

7032 Sporting/Recr Camps 

7033 Trailer Parks, Campgrounds 

7210 Laundry, Cleaning Services 

7211 Laundries 

7216 Dry Cleaners 

7217 Carpet/Upholstery Clean 

7221 Photographic Studios 

7230 Barber and Beauty Shops 

7251 Shoe Repair/Hat Cleaning 

7261 Funeral Serv, Crematories 

7273 Dating/Escort Services 

7276 Tax Preparation Service 

7296 Clothing Rental 

7297 Massage Parlors 

7298 Health and Beauty Spas 

7519 Recreational Vehicle Rentals 

7531 Automotive Body Repair Shops 

7534 Tire Retreading & Repair 

7535 Auto Paint Shops 

7538 Auto Service Shops 

7542 Car Washes 

7549 Towing Services 

7800 Government Owned Lottery 

7801 Government-Licensed Casinos 

(Online or Internet Gambling) 

7802 Government-Licensed Horse/ 

Dog Racing 

7832 Motion Picture Teaters 

7833 Express Payment Service — 

Motion Picture Teater 

7841 Video Tape Rental Stores 

7911 Dance Hall, Studios, Schools 

7922 Teatrical Ticket Agencies 

7929 Bands, Orchestras 

7932 Billiard/Pool Establishments 

7933 Bowling Alleys 

7941 Sports Clubs/Fields 

7992 Golf Courses - Public 

7993 Video Game Supplies 

7994 Video Game Arcades 

7995 Betting/Casino Gambling 

7996 Amusement Parks/Carnivals 

7997 Membership Clubs 

7998 Aquariums 

7999 Misc Recreation Services 

8011 Doctors 

8021 Dentists, Orthodontists 

8031 Osteopaths 

8041 Chiropractors 

8042 Optometrists, Ophthalmologist 

8043 Opticians, Eyeglasses 

8049 Chiropodists, Podiatrists 

8050 Nursing/Personal Care 

8062 Hospitals 

8071 Medical and Dental Labs 

8099 Medical Services 

8211 Elemen, Secondary Schools 

8351 Child Care Services 

8651 Political Organizations 

8661 Religious Organizations 

8675 Automobile Associations 

8699 Membership Organizations 

9211 Court Costs 

9222 Fines 

9223 Bail and Bond Payments 

9311 Tax Payments 

9700 Automated Referral Serv 

9751 UK Supermarkets, Electronic 

Hot File 

9752 UK Petrol Stations, Electronic 

Hot File 

9754 Gambling-Horse, Dog Racing, 

State Lottery 
FY 2022 Charge Card Management Plan

 

 

 

 

 

Appendix 4: List of Potential Improper Purchases 

Tis list contains examples of improper purchases that Bureau internal controls shall address. Te list is intended to give 

A/OPCs a starting point to identify common transaction types which could be improper and should be reviewed and 

verifed. 

Tis list is not an exhaustive list, should the presence of a transaction being on this list automatically make that 

transaction a violation, the A/OPC is responsible for determining intent. 

a) Fraudulent purchases (internal or external fraud), 

b) A duplicate purchase, 

c) A purchase for services or supplies not received, 

d) A purchase for the incorrect amount, 

e) A purchase made without available funding, 

f ) Multiple purchases from the same vendor to circumvent the P-CH’s transactional limits (i.e., split 

transactions), 

g) A purchase erroneously categorized as being for emergency use, 

h) A purchase made without authorization, 

i) Purchases for a diferent ofce than the one the P-CH is authorized to purchase for, 

j) Exceeding the single purchase limit, 

k) Purchasing prohibited and restricted supplies and services, 

l) Receipt and acceptance of purchased supplies and services by the P-CH, 

m) Frequently disputed purchases, discrepancies between a receipt and other supporting documentation and 

the statement of account, 

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