1.14.13  Environmental Management Systems

Manual Transmittal

April 25, 2013

Purpose

(1) This transmits new IRM 1.14.13, Real Estate and Facilities Management (REFM), IRS Environmental Management Systems.

Background

IRM 1.14.13 describes the requirements of the Internal Revenue Service (IRS) Environmental Management Program. The program is administered by the REFM division, Agency-Wide Shared Services (AWSS) with compliance obligations extending to all business units (BU) and operating divisions.

Material Changes

(1) This new IRM summarizes the requirements for the environmental management systems (EMS) for the IRS, outlining the obligations of all BU under IRS Environment, Safety and Health (ESH) Policy statement and the current Executive Orders (EO).

Effect on Other Documents

This IRM should be referenced in association with IRM 1.14.12, Environmental Compliance Program, and IRM 1.14.5, Occupational Safety and Health Program.

Audience

All IRS employees

Effective Date

(04-25-2013)

J. Stuart Burns
Director, Real Estate and Facilities Management (REFM) Division
Agency-Wide Shared Services (AWSS)

1.14.13.1  (04-25-2013)
Policy

  1. The IRS Environment, Safety, and Health Policy, P-1-235 found in IRM 1.2.10, Servicewide Policies and Authorities, Policy Statements for Organization, Finance and Management Activities is applicable across all IRS activities and operations.

1.14.13.2  (04-25-2013)
Purpose

  1. This transmits IRM 1.14.13, Real Estate and Facilities Management, Environmental Management Systems.

  2. All IRS facilities and organizations must comply with the requirements outlined in Executive Order (EO) 13423, Strengthening Federal Environmental, Energy, and Transportation Management “to implement within the IRS environmental management systems (EMS) at all appropriate organizational levels to ensure use of EMS as the primary management approach for addressing environmental aspects of internal agency operations and activities.” Those territories with facilities not deemed appropriate for implementation of an EMS will instead develop and implement a Compliance Management Plan (CMP). Occupational health and safety management are included in the IRS EMS and CMP.

  3. All IRS facilities and organizations must comply with EO 13514 Federal Leadership in Environmental, Energy, and Economic Performance to “sustain environmental management, including by: (i) continuing implementation of formal environmental management systems at all appropriate organizational levels; and (ii) ensuring these formal systems are appropriately implemented and maintained to achieve the performance necessary to meet the goals of this order.”

  4. This section provides a policy and instruction for the development, implementation, operation, maintenance and continual improvement of the IRS EMS at appropriate IRS facilities.

1.14.13.3  (04-25-2013)
Overview

  1. An EMS is a tool, containing the necessary management elements, to help the IRS achieve environmental, health, safety, and cost saving goals and move towards sustainability. The EMS is the management vehicle to implement the IRS Policy Statement P-1-235 Environment, Safety and Health Policy.

1.14.13.4  (04-25-2013)
Scope

  1. This section serves as the primary policy documentation of the overarching IRS EMS and serves to inform and provide requirements for second level facility and organizational EMS.

  2. This section supports IRS ESH policy published in IRM 1.2.10.

  3. Two systems are described in this section, an EMS and a CMP. Both systems include occupational safety and health within their scopes.

  4. This section applies to all IRS facilities or organizations designated as appropriate for implementing either an EMS or a CMP.

  5. Requirements for the environmental program and related compliance requirements are covered in IRM 1.14.12, IRS Environmental Compliance Program.

  6. Requirements for the occupational safety and health program and related compliance requirements are covered in IRM 1.14.5, Occupational Safety and Health Program.

  7. Occupant emergency plans are covered in IRM 10.2.9, Occupant Emergency Planning.

1.14.13.5  (04-25-2013)
Definitions

  1. An IRS CMP is a system for addressing ESH compliance issues to ensure continuous compliance with all local, state and federal ESH laws, regulations, and other requirements. A CMP is established in territories that do not have facilities deemed appropriate for EMS.

  2. An EMS provides a framework within which existing and new organizational ESH responsibilities, programs, and activities are linked. The EMS model required by the EO 13423 is International Standard Organization (ISO) 14001:2004(E). The standard uses the model of “Plan, Do, Check, Act” and requires an organization to:

    1. Identify and establish clear, measurable goals referred to hereafter as objectives,

    2. Develop and implement plans to meet the objectives,

    3. Designate responsibility for meeting the objectives,

    4. Ensure continual improvement of the system and ESH performance,

    5. Ensure efforts in training, monitoring and measurement, and reporting are effective, and

    6. Demonstrate senior management support of the EMS through allocating the resources necessary for the implementation, maintenance, and continual improvement of the system and ESH performance.

1.14.13.6  (04-25-2013)
Authority

  1. The EMS is based on the applicable ESH legal and other requirements, EO, Treasury Directives, and IRS policy and external standards and guidance:

    1. Public Law 111-8, March 11, 2009, Omnibus Appropriations Act 2009, Division D, Section 748, Page 693.

    2. EO 13423, Strengthening Federal Environmental, Energy, and Transportation Management

    3. EMS Declaration Requirements, Clarification of Declaration of Conformance Requirements in Instructions to EO 13423, January 15, 2008.

    4. EO 13514, Federal Leadership in Environmental, Energy, and Economic Performance

    5. Instructions for Implementing EO 13423, Strengthening Federal Environmental, Energy, and Transportation Management, March 29, 2007.

    6. Instructions for Implementing Climate Change Adaptation Planning in Accordance With EO 13514, March 4, 2011

    7. Treasury Directive 71-05, Departmental Safety and Health Programs.

    8. Treasury Directive 75-04, Energy Management Program.

    9. Treasury Directive 75-09, Environmental Management and Sustainability Program.

    10. IRS Policy Statement P-1-235 Environment, Safety and Health Policy from IRM 1.2.10.

    11. ISO 14001-2004(E) Environmental management systems - Requirements with guidance for use.

1.14.13.7  (04-25-2013)
Designations

  1. EMS facility management representatives are designated by REFM Territory Managers.

  2. REFM EMS Program Manager is designated by the Director, REFM, through the Chief, Environment, Safety, and Health.

1.14.13.8  (04-25-2013)
EMS Roles and Responsibilities

  1. The IRS Commissioner is responsible for:

    1. Ensuring the provision of support and resources to meet the goals and requirements of EO 13423 and EO 13514 and to comply with federal, state and local environmental, safety, and health regulations; and

    2. Holding senior executives accountable for the successful implementation of pollution prevention, community awareness, and environmental management through performance plans and other appropriate vehicles.

  2. Deputy Commissioners are responsible for:

    1. Communicating their support for the EMS throughout their organizations.

  3. Deputy Commissioner for Operations Support is responsible for:

    1. Providing the support and resources, including financial and human resources, necessary to meet the goals and requirements of EO 13423 and EO 13514 and to comply with federal, state, and local environmental, safety, and health regulations.

  4. Human Capital Officer is responsible for:

    1. Including, where appropriate, responsibilities for pollution prevention, community awareness, and environmental management into position descriptions and performance plans for senior executives and managers.

    2. Providing policy and resources for employee awareness and training per the requirements of EO 13432 and 13514, the IRS EMS, and ESH federal laws and regulations.

  5. Senior management (per ISO 14001) at the territory and facility level are responsible for:

    1. Allowing the participation and involvement of their personnel in training and other EMS related activities.

    2. Participating in the management reviews of their facility’s EMS when able.

  6. Chief, Agency-Wide Shared Services (AWSS) promotes and supports the EMS by providing resources and guidance, assuring agency-wide reviews, and tracking program measures.

  7. Director, REFM shall be designated as the IRS EMS Management Representative and is responsible directly or through the EMS Program Manager for:

    1. Designating which IRS facilities are appropriate for the implementation of an EMS or CMP.

    2. Overall management, administration, implementation, and evaluation of the IRS EMS and CMP.

    3. Reporting on the status of the EMS to IRS executive management, the Department of Treasury, Office of the Federal Environmental Executive (OFEE) and the Council on Environmental Quality (CEQ), as required.

    4. Developing building management policy and guidance for buildings with operations and maintenance (O&M) delegated authority.

    5. Ensuring that buildings and building modifications meet the legal requirements for sustainability, including those of EO 13423, EO 13514, the Energy Independence and Security Act of 2007, and the Energy Policy Act of 2005.

    6. Providing funding for O&M related to EMS/ESH corrective actions in buildings with delegated authority for O&M.

    7. Developing overall IRS objectives and targets and Environmental Management Plans for management of sustainability goals within EMS as required by EO 13423 and EO 13514.

  8. REFM Associate Director, Logistics Management, is responsible directly or through the Chief, Environment, Safety, and Health for designating an EMS Program Manager/Coordinator.

  9. REFM EMS Program Manager has primary responsibility for developing policy and managing the overall IRS EMS Program; providing support and training for EMS Facility Management Representatives; and managing the internal/external EMS/CMP Auditing Program. This includes:

    1. Developing and delivering EMS/ESH policy, directives, program framework and guidance.

    2. Developing and delivering EMS training curricula.

    3. Developing and delivering EMS audits.

    4. Developing budget and funding requests required to support the EMS Program.

    5. Reporting on the status of the facilities’ EMS to the REFM EMS Management Representative.

  10. REFM Territory Managers with facilities deemed appropriate for EMS have overall responsibility and authority to implement EMS at those facilities within the territory and are also responsible for:

    1. Providing resources for implementation and maintenance of EMS/CMP at appropriate facilities and organizations within their territories.

    2. Developing, promoting and supporting the EMS for their territory.

    3. Participating in an EMS Management Review meeting the requirements of ISO 14001 (4.6) at least annually.

    4. Brokering financial support for annual EMS objectives and targets.

    5. Providing resources for effective corrective and preventive actions developed as a result of internal/external EMS/CMP audits and ESH compliance audits.

    6. Assigning EMS resources, roles, responsibility, and authority within their territory, to include the designation of a facility EMS Management Representative.

  11. Contracting Officer’s Representatives (COR) are responsible for:

    1. Reviewing contracted services to ensure that work is performed in accordance with the facility’s EMS and in compliance with applicable ESH legal and other requirements.

    2. Reviewing contractors’ records to ensure they indicate conformance with the requirements of the facility’s EMS and are in compliance with applicable ESH legal and other requirements. Records may include written programs and plans, inspections, and training records.

    3. Inspecting contractor work to ensure conformance with the facility’s EMS and compliance with applicable ESH legal and other requirements.

    4. Notifying the Contracting Officer (CO) and the building manager if contractor work is not in conformance with the facility’s EMS or in compliance with applicable ESH legal and other requirements and/or the contract.

    5. Recommending revisions of contracts to the CO, where necessary, to meet applicable requirements of the EMS or ESH legal and other requirements.

  12. REFM Territory Managers with facilities not deemed appropriate for EMS have overall responsibility and authority to implement a CMP within the territory and are also responsible for:

    1. Providing resources for implementation and maintenance of the CMP at appropriate facilities and organizations within their territories.

    2. Developing, promoting and supporting the CMP for their territory.

    3. Reviewing the performance of the CMP, the results of audits and inspections, and the overall status of compliance at least annually.

    4. Providing resources for effective corrective and preventive actions developed as a result of internal CMP audits and ESH compliance audits.

    5. Assigning EMS resources, roles, responsibility, and authority within their territory, to include the designation of a facility CMP Program Manager.

1.14.13.9  (04-25-2013)
EMS Requirements

  1. Each IRS facility implementing EMS shall develop documentation that includes:

    1. A reference to the IRS Policy P-1-235 and a description of the scope of the EMS at their facility,

    2. A description of the main elements of the EMS, their interaction and reference to related documents, and

    3. Other documents and procedures required by the ISO 14001 standard.

  2. The overarching IRS EMS contains mandatory documents for inclusion into the facility level EMS.

  3. Each facility will use the EMS requirements as mandatory requirements for their EMS.

1.14.13.10  (04-25-2013)
CMP Requirements

  1. Each IRS facility implementing a CMP shall reference the IRS Policy P-1-235 and describe the scope of the CMP.

  2. Each facility will use the CMP requirements as mandatory requirements for their CMP.


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