‘‘(q) Nothing in this title shall apply to the disclosure
of any financial record or information to a Government
authority in conjunction with a Federal contractor-issued
travel charge card issued for official Government travel.’’.
(2) EFFECTIVE DATE.—The amendment made
by paragraph (1) is effective as of October 1, 1983,
and applies to any records created pursuant to the
United States Travel and Transportation Payment
and Expense Control System or any Federal con-
tractor-issued travel charge issued for official Gov-
ernment travel.
SEC. 203. PREPAYMENT AUDITS OF TRANSPORTATION EX-
PENSES.
(a) IN GENERAL.—(1) Section 3322 of title 31, Unit-
ed States Code, is amended in subsection (c) by inserting
after ‘‘classifications’’ the following: ‘‘if the Administrator
of General Services has determined that verification by
prepayment audit conducted pursuant to section 3726(c)
of this title will not adequately protect the interests of the
Government’’.
(2) Section 3528 of title 31, United States Code, is
amended—
(A) in subsection (a)(3) by striking ‘‘and’’ after
the semicolon at the end, in subsection (a)(4)(C) by
striking the period at the end and inserting ‘‘; and’’,
and by adding at the end of subsection (a) the fol-
lowing new paragraph:
‘‘(5) verifying transportation rates, freight clas-
sifications, and other information provided on a Gov-
ernment bill of lading or transportation request, un-
less the Administrator of General Services has deter-
mined that verification by a prepayment audit con-
ducted pursuant to section 3726(a) of this title will
not adequately protect the interests of the Govern-
ment.’’;
(B) in subsection (c)(1), by inserting after ‘‘de-
ductions’’ the following: ‘‘and the Administrator of
General Services has determined that verification by
a prepayment audit conducted pursuant to section
3726(a) of this title will not adequately protect the
interests of the Government’’; and
(C) in subsection (c)(2), by inserting after
‘‘agreement’’ the following: ‘‘and the Administrator
of General Services has determined that verification
by prepayment audit will not adequately protect the
interests of the Government’’.
(3) Section 3726 of title 31, United States Code, is
amended—
(A) by amending subsection (a) to read as fol-
lows:
‘‘(a) Each agency which receives a bill from a carrier
or freight forwarder for transporting an individual or
property for the United States Government shall verify its
correctness (to include transportation rates, freight classi-
fications, or proper combinations thereof), using prepay-
ment audit or other means suitable to the circumstances,
prior to payment in accordance with the requirements of
this section and regulations prescribed by the Adminis-
trator of General Services. The Administrator of General
Services may exempt bills from an audit or review, and
determine that bills are exempt from a prepayment audit
or verification based on cost-effectiveness, public interest,
or other factors the Administrator deems appropriate. Ex-
penses for prepayment audits shall be funded by the agen-
cy’s appropriations used for the transportation services.
The audit authority provided to agencies by this section
is subject to oversight by the Administrator.’’;
(B) by redesignating subsections (b), (c), (d),
(e), (f), and (g) in order as subsections (d), (e), (f),
(g), (h), and (i), respectively;
(C) by inserting after subsection (a) the follow-
ing new subsections:
‘‘(b) The Administrator may conduct pre- or
postpayment audits of transportation bills from any Fed-
eral agency. The number and types of bills audited shall
be based on the Administrator’s judgment.
‘‘(c) The Administrator shall adjudicate transpor-
tation claims which cannot be resolved by the agency pro-
curing the transportation services, or the carrier or
freight-forwarder presenting the bill. A claim under this
section shall be allowed only if it is received by the Admin-
istrator not later than 3 years (excluding time of war)
after the later of the following dates:
‘‘(1) The date of accrual of the claim.
‘‘(2) The date payment for the transportation is
made.
‘‘(3) The date a refund for an overpayment for
the transportation is made.
‘‘(4) The date a deduction under subsection (d)
of this section is made.’’;
(D) in subsection (f), as so redesignated, by
striking ‘‘subsection (c)’’ and inserting ‘‘subsection
(e)’’, and by adding at the end the following new
sentence: ‘‘This reporting requirement expires De-
cember 31, 1998.’’; and
(E) in subsection (i)(1), as so redesignated, by
striking ‘‘subsection (a)’’ and inserting ‘‘subsection
(c)’’.
(b) EFFECTIVE DATE.—The amendments made by
this section shall become effective 18 months after the
date of enactment of this Act.
SEC. 204. REIMBURSEMENT FOR TAXES ON MONEY RE-
CEIVED FOR TRAVEL EXPENSES.
(a) IN GENERAL.—Title 5, United States Code, is
amended by inserting after section 5706b the following
new section:
‘‘§ 5706c. Reimbursement for taxes incurred on
money received for travel expenses
‘‘(a) Under regulations prescribed pursuant to section
5707 of this title, the head of an agency or department,
or his or her designee, may use appropriations or other
funds available to an agency for administrative expenses,
for the reimbursement of Federal, State, and local income
taxes incurred by an employee or by an employee and such
employee’s spouse (if filing jointly), for any travel trans-
portation reimbursement made to an employee for which
reimbursement or an allowance is provided.
‘‘(b) Reimbursements as used under this subsection
shall also include an amount equal to all income taxes for
which the employee and spouse, as the case may be, would
be liable due to the reimbursement for the taxes referred
to in the first sentence of this subsection. In addition, re-
imbursements as used under this subsection shall also in-
clude penalties and interest, for the tax years 1993 and
1994 only, as a result of agencies failing to withhold the
appropriate amounts for tax liabilities of employees af-
fected by the change in the deductibility of travel expenses
made by Public Law 102–486.’’.
(b) CLERICAL AMENDMENT.—The table of sections
at the beginning of chapter 57 of title 5, United States
Code, is amended by inserting after the item relating to
section 5706b the following new item:
‘‘5706c. Reimbursement for taxes incurred on money received for travel ex-
penses.’’.
(c) EFFECTIVE DATE.—This section shall be effective
as of January 1, 1993.
SEC. 205. TRANSFER OF AUTHORITY TO ISSUE REGULA-
TIONS.
(a) IN GENERAL.—Subchapter II of chapter 57 of
title 5, United States Code, is further amended by adding
at the end the following new section:
‘‘§ 5737. Regulations
‘‘(a) Except as specifically provided in this sub-
chapter, the Administrator of General Services shall pre-
scribe regulations necessary for the administration of this
subchapter.
‘‘(b) The Administrator of General Services shall pre-
scribe regulations necessary for the implementation of sec-
tion 5724b of this subchapter in consultation with the Sec-
retary of the Treasury.
‘‘(c) The Secretary of Defense shall prescribe regula-
tions necessary for the implementation of section 5735 of
this subchapter.’’.
(b) CLERICAL AMENDMENT.—The table of sections
for chapter 57 of title 5, United States Code, is further
amended by inserting after the item relating to section
5736 the following new item:
‘‘5737. Regulations.’’.
(c) CONFORMING AMENDMENTS.—(1) Section 5722
of title 5, United States Code, is amended by striking
‘‘Under such regulations as the President may prescribe’’,
and inserting ‘‘Under regulations prescribed under section
5737 of this title’’.
(2) Section 5723 of title 5, United States Code, is
amended by striking ‘‘Under such regulations as the
President may prescribe’’, and inserting ‘‘Under regula-
tions prescribed under section 5737 of this title’’.
(3) Section 5724 of title 5, United States Code, is
amended—
(A) in subsections (a) through (c), by striking
‘‘Under such regulations as the President may pre-
scribe’’ each place it appears and inserting ‘‘Under
regulations prescribed under section 5737 of this
title’’;
(B) in subsections (c) and (e), by striking
‘‘under regulations prescribed by the President’’ and
inserting ‘‘under regulations prescribed under sec-
tion 5737 of this title’’; and
(C) in subsection (f), by striking ‘‘under the
regulations of the President’’ and inserting ‘‘under
regulations prescribed under section 5737 of this
title’’.
(4) Section 5724b of title 5, United States Code, is
amended by striking ‘‘Under such regulations as the
President may prescribe’’ and inserting ‘‘Under regula-
tions prescribed under section 5737 of this title’’.
(5) Section 5726 of title 5, United States Code, is
amended—
(A) in subsection (a), by striking ‘‘as the Presi-
dent may by regulation authorize’’ and inserting ‘‘as
authorized under regulations prescribed under sec-
tion 5737 of this title’’; and
(B) in subsections (b) and (c), by striking
‘‘Under such regulations as the President may pre-
scribe’’ each place it appears and inserting ‘‘under
regulations prescribed under section 5737 of this
title’’.
(6) Section 5727(b) of title 5, United States Code,
is amended by striking ‘‘Under such regulations as the
President may prescribe’’ and inserting ‘‘Under regula-
tions prescribed under section 5737 of this title’’.
(7) Section 5728 of title 5, United States Code, is
amended in subsections (a), (b), and (c)(1), by striking
‘‘Under such regulations as the President may prescribe’’
each place it appears and inserting ‘‘Under regulations
prescribed under section 5737 of this title’’.
(8) Section 5729 of title 5, United States Code, is
amended in subsections (a) and (b), by striking ‘‘Under
such regulations as the President may prescribe’’ each
place it appears and inserting ‘‘Under regulations pre-
scribed under section 5737 of this title’’.
(9) Section 5731 of title 5, United States Code, is
amended by striking ‘‘in accordance with regulations pre-
scribed by the President’’ and inserting ‘‘in accordance
with regulations prescribed pursuant to section 5737 of
this title’’.
SEC. 206. EFFECTIVE DATE; ISSUANCE OF REGULATIONS.
(a) EFFECTIVE DATE.—The amendments made by
this Act shall take effect upon the expiration of the 180-
day period beginning on the date of the enactment of this
Act.
(b) REGULATIONS.—The Administrator of General
Services shall issue regulations implementing the amend-
ments made by this Act by not later than the expiration
of the period referred to in subsection (a).
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