1.32.6  Purchase Card Program Handbook

1.32.6.1  (08-01-2006)
Overview

  1. This Internal Revenue Manual provides Information relating to the use of the Government Purchase Card.

  2. Government Purchase Cards are an element of the General Services Administration (GSA) SmartPay Program. As a participant in the GSA SmartPay Program, the Department of the Treasury is responsible for selecting the Government Credit Card Contractor for Purchase Card (PC) services for all Treasury bureaus.

  3. The Purchase Card is for official use only. Purchases must be approved and funded in advance.

  4. Purchase Card criteria have been established to ensure that Purchase Cards are issued to responsible IRS employees who will adhere to all Purchase Card policies and procedures.

1.32.6.2  (08-01-2006)
Purpose

  1. This Internal Revenue Manual provides information for all Purchase Cardholders who are responsible for purchasing goods and/or services for official government use.

  2. This Internal Revenue Manual provides information to Purchase Card Approving Officials with oversight responsibility for the activities of Purchase Cardholders.

1.32.6.3  (08-28-2007)
Scope

  1. The procedures in the Purchase Card Guide apply Servicewide. Individual Business Organizations may supplement the Guide with additional restrictions on use of the Purchase Card by their employees. Convenience Check Program Guidelines must be followed by those Cardholders authorized to use convenience checks. The Federal Acquisition Regulation (FAR) Part 13, Simplified Acquisition Procedures must be followed for purchases of goods over $3,000 ($2,500 for services; $2,000 for construction).

1.32.6.4  (01-21-2010)
Terminology

  1. The following terms are associated with the Purchase Card Program:

    1. Action Type – The webRTS code assigned to each requisition based on the type of purchase. The action type for micro-purchases to be paid by AWSS Authorized Convenience Check Cardholders is " IMPR" . Valid action types for webRTS Purchase Card Module users are "PCI" , "PCAF" and "OPROC" .Valid action types for non-webRTS Purchase Card Module users are " PCI" , "PCAF" , "IMPR" , and "MISCF"

    2. Authorization - The process undertaken by a merchant to verify that a purchase is allowable on a particular Purchase Cardholder account. Merchants or vendors sometimes seek authorization if a purchase exceeds certain dollar limits (e.g., $25 or $50). When a merchant seeks authorization for a purchase, the MasterCard authorization system will compare the proposed transaction with the limitations placed on the Purchase Cardholder’s account.

    3. Beckley Finance Center (BFC) - The central paying office for all invoices received by the IRS, including the invoices from Citibank for purchases made using the Purchase Card.

    4. Billing Cycle - The period of time commencing on the 4th of each month and ending on the 3rd of the following month. All transactions that post to an account during a billing cycle are summarized on a Citibank Statement of Account. The combined transactions for all individual Purchase Cardholders are included on an invoice submitted by Citibank to BFC.

    5. Bulk (or "Block" ) Funding - A method of setting aside funds for multiple purchases that may be shared by multiple Purchase Cardholders. Bulk funding eliminates the requirement that a separate requisition be created for each purchase.

    6. Card Limit - The maximum cumulative amount that can be charged to a Purchase Card in any one billing cycle. Card limits are used to strengthen internal controls by establishing the appropriate amount a Purchase Cardholder can spend in a billing cycle to accomplish their program responsibilities.

    7. Chief, Austin Payroll Center – A management official assigned to Agency-Wide Shared Services, Employee Support Services Division who is responsible for authorizing Emergency Salary Payments. The Chief, Austin Payroll Center, has delegated authority to approve Forms 3525, Application for Emergency Salary/Recertified Payment.

    8. Citibank - The current Government Credit Card Contractor for IRS for Travel, Purchase, and Centrally-Billed accounts.

    9. CitiDirect – A web-based program management system offered by Citibank that provides Cardholders access to summaries and details of account transactions and Merchant data.

    10. Convenience Checks - Convenience checks are an alternative form of payment for specific programs (micro-purchases; emergency salary payments; travel advances) where other methods of payment cannot be used. Convenience checks are associated with a Purchase Card account established with Citibank.

    11. Delegation of Procurement Authority - Issuance of the Purchase Card confers procurement authority to the Purchase Cardholder for purchases within the single transaction limit (up to $3,000; $2,500 for services and $2,000 for construction/alterations) and the card limit placed on the Purchase Cardholder's account. Procurement issues Delegation of Procurement Authority for Purchase Cardholders in the Policy and Procedures Memo No. 1.6, Delegation of Procurement Authority and is available on the Procurement Website.

    12. Designated Agent (DA) – An Employee of the Transactional Processing Branch (Agency-Wide Shared Services, Employee Support Services) responsible for determining an employee’s eligibility to receive an emergency salary payment and the amount of the payment the Employee is entitled to receive. The Designated Agent assists the Manager and Employee to complete Form 3525, Application for Emergency Salary/Recertified Payment, and Part B of the form.

    13. Disputed Item - An erroneous, duplicate, or over charge that posts to a Purchase Cardholder's account. The Purchase Cardholder is responsible for disputing such charges with the vendor and/or Citibank.

    14. Government Credit Card Contractor - The credit card service vendor awarded a contract through the GSA SmartPay Program to provide Purchase Card (PC) services for Treasury Department bureaus including the IRS.

    15. Laser Convenience Check – A Convenience Check used with the QuickBooks software to write and print checks via a laser printer.

    16. Lien Convenience Check Cardholder – SBSE Employee that has been trained and authorized to issue Convenience Checks for payment of fees associated with filing and releasing federal tax liens upon receipt of acceptable supporting documentation.

    17. Master Account Number - Purchase Cardholder accounts are grouped by Business Organizational component which is assigned its own Master Account Number. A separate invoice for each master account is sent by Citibank to the Beckley Finance Center for payment.

    18. Merchant - The source of goods or services purchased with the Purchase Card. The "Merchant" , or " Vendor" , can be an individual or any type of business entity. Merchant and vendor are used interchangeably in this IRM.

    19. Merchant Category Code (MCC) - Every merchant that accepts credit cards has a standard code assigned to it that identifies the category of goods, services, or activity they are involved with. Within the Purchase Card Program, these codes are called Merchant Category Codes. The accuracy of the assigned MCC is the function of the Vendor and MasterCard.

    20. Merchant Category Code (MCC) Template - A grouping of MCC's that are assigned to each Purchase Cardholder's account based on the Purchase Cardholder's anticipated purchasing activity. MCC template’s are an element of the system of internal controls for the Credit Card Program, helping to reduce the potential for inappropriate use of a Purchase Card.

    21. Micro-Purchase - An acquisition of supplies or services with an aggregate (total cost of purchase determined by total need) purchase amount that does not exceed $3,000 ($2,500 for services; $2,000 for construction).

    22. Purchase Card (PC) Approving Official - A trained individual with oversight and approval responsibility for Purchase Card activity of the Purchase Cardholders under his or her purview. The PC Approving Official does not have to be the Purchase Cardholder's Supervisor.

    23. Purchase Card (PC) Approving Official Designee - A trained PC Approving Official who may be designated to approve another PC Approving Official's Cardholder's transactions in the webRTS Purchase Card Module and/or their Statement of Account. Designation as an Acting Manager does not confer authority to act as PC Approving Official. The Designee must be from the same Business Organization as the PC Approving Official and must be a PC Approving Official for a group of Purchase Cardholders.

    24. Purchase Card - The Purchase Card is a MasterCard issued by the Government Credit Card Contractor. It is used to purchase goods and services for official IRS use only. Funding must be secured to cover the cost of a purchase before the Purchase Card is used to make that purchase. The Purchase Card is predominately blue, with a red-orange stripe on top and a background picture of an ornate building column.

    25. Purchase Cardholder - The individual IRS employee who has been trained and authorized to use the Purchase Card. The Purchase Cardholder is the only authorized user of the Purchase Card and is responsible for safeguarding the Purchase Card and account number to minimize the opportunity for theft or unauthorized use.

    26. Purchase Card Reference Document - The Purchase Card Reference Document is a tool which provides assistance to Purchase Cardholders in determining if a Purchase Card may be used to make support-type purchases.

    27. QuickBooks – Off-the-shelf software used to write, print, record and reconcile convenience checks and the Citibank Statement of Account.

    28. Restricted Purchase List - A Procurement Policy that provides guidance on the list of goods and services that IRS employees are prohibited from purchasing or items that can only be purchased with the appropriate approvals. The Restricted Purchase List is maintained by the Office of Procurement.

    29. Single Transaction Limit - The Purchase Card dollar limit for any one transaction. The maximum allowable micro-purchase single transaction limit is $3,000 ($2,500 for services; $2,000 for construction). The $3,000 maximum allowable single transaction limit applies to all Purchase Cardholders except those with contracting warrants and those with additional procurement training that are authorized to place orders against established national contracts for hardware and software.

    30. Split Purchase or Procurement - A split purchase is one that results when a Purchase Cardholder intentionally divides or appears to divide what should be a single purchase into two or more separate purchases to avoid exceeding his/her single transaction limit. Purchase Cardholders are prohibited from splitting purchases in order to use the Purchase Card.

    31. Statement of Account - A summary of transactions (debits and credits) posted to the Purchase Cardholder's account during the billing cycle. A Statement of Account is sent by Citibank to the individually billed government Purchase Cardholder within five business days after the end of the billing cycle. Statements of Account will only be mailed to Purchase Cardholders exempt from the webRTS Purchase Card Module.

    32. Tax Exemption - Credit Card purchases made and paid directly by the federal government are tax exempt. Purchase Card buys, with the exception of those made in Arizona, Hawaii and New Mexico, are exempt from state and local taxes. New Mexico exempts government purchases of goods, but not services.

    33. Taxpayer Identification Number (TIN) – The Taxpayer Identification Number, which can be either an Employer Identification Number (EIN) or a Social Security Number (SSN), is the identifying number used by a vendor for Federal Income Tax return purposes. For Purchase Cards, the TIN information is only required for services purchased using a convenience check.

    34. Vendor - The source of goods or services purchased with the Purchase Card. The "Vendor" , or " Merchant" , can be an individual or any type of business entity. Vendor and Merchant are used interchangeably in this IRM.

    35. webRTS Purchase Card Module - A system developed within webRTS to enhance the Purchase Card process, improve internal controls, and ensure timely posting of obligations and payments to the financial system. Identified Purchase Cardholders and PC Approving Officials are required to electronically track, reconcile, approve, and monitor Purchase Card transactions in the webRTS Purchase Card Module.

    36. webRTS Request Tracking System - webRTS is a web-based application that employs icons, drop-down menus and fill-in data screens to automate the processing of requests for goods and services, and provides an electronic interface between the Integrated Financial System (IFS) and the web-based Integrated Procurement System (webIPS).

    37. Western Union - A private corporation which the IRS uses to provide a funds transfer application.

1.32.6.5  (01-21-2010)
Responsibilities

  1. The Purchase Card responsibilities are shared by several offices. Procurement (Office of Procurement Policy) issues procurement policy including the Restricted Purchase List (RPL); Credit Card Services Branch (AWSS, Employee Support Services) issues administrative policy for the Purchase Card Program; and Beckley Finance Center (BFC) is responsible for payment of Purchase Card charges.

1.32.6.5.1  (08-01-2006)
Department of the Treasury, Office of Procurement

  1. The Department of Treasury, Office of the Procurement Executive (OPE), is responsible for selecting the Government Credit Card Contractor for Purchase Card services for all Treasury bureaus. The Department of Treasury also directs the Purchase Card Program for all Treasury Bureaus, is the liaison for problems experienced by the Bureaus that cannot be resolved at the Bureau level, and coordinates the renewal process at the conclusion of the credit card performance period.

1.32.6.5.2  (08-01-2006)
Office of Procurement, IRS

  1. The Office of Procurement, IRS, provides policy guidance for the Purchase Card Program as it relates to the Federal Acquisition Regulation (FAR), Department of Treasury Acquisition Regulation (DTAR), E-Procurement, and IRS Procurement Procedures.

1.32.6.5.3  (01-21-2010)
Credit Card Services Branch, AWSS Employee Support Services

  1. Credit Card Services Branch is the Agency Organization Program Coordinator (AOPC) for the IRS. Credit Card Services' responsibilities include:

    1. Oversight responsibility for the IRS Purchase Card Program.

    2. Processing new account applications..

    3. Training and certifying new Purchase Cardholders and PC Approving Officials and providing Refresher Training every two years for existing Purchase Cardholders and PC Approving Officials.

    4. Processing Purchase Card account maintenance such as cancellations, name and address changes, limit changes, and acceptance issues.

    5. Issuing program guidance for the Purchase Card Program.

    6. Conducting periodic program reviews to monitor compliance with established procedures.

1.32.6.5.4  (08-28-2007)
Chief Financial Officer (CFO)

  1. The Chief Financial Officer (CFO), Beckley Finance Center is the central paying office for all invoices received by the IRS, including the invoices from Government Credit Card Contractor for purchases made using the Purchase Card.

1.32.6.5.5  (01-21-2010)
Purchase Card (PC) Approving Officials - webRTS Purchase Card Module Users

  1. PC Approving Officials monitor and review the activities of their assigned Purchase Cardholders. Responsibilities include:

    1. Review the Purchase Card Order Log and downloaded transactions in the webRTS Purchase Card Module and the supporting documentation to ensure appropriate approvals, funding, and timely processing of transactions. Please refer to the Financial Code Handbook, Financial Operating Guidelines, and the Year-End Guidelines for appropriate use of funding codes.

    2. Review Purchase Card transactions to ensure the Purchase Cardholder is adhering to all Purchase Card guidelines, including documentation requirements.

    3. Approve all Purchase Cardholder webRTS Purchase Card Module transactions within ten business days of the transaction download date.

    4. In the absence of the Purchase Cardholder, must associate and approve all transactions in the webRTS Purchase Card Module within ten business days of the transaction download date.

    5. Complete PC Approving Official Refresher Training every two years.

1.32.6.5.6  (01-21-2010)
Purchase Card (PC) Approving Officials - Non-webRTS Purchase Card Module Users

  1. PC Approving Officials monitor and review the activities of their assigned Purchase Cardholders. Responsibilities include:

    1. Ensure Purchase Cardholders obtain all necessary approvals and secure funding prior to each purchase made with the Purchase Card. Please refer to the Financial Code Handbook, Financial Operating Guidelines, and the Year-End Guidelines for appropriate use of funding codes.

    2. Review Purchase Card transactions to ensure the Purchase Cardholder is adhering to all Purchase Card guidelines, including documentation requirements.

    3. Ensure Purchase Cardholders complete all required actions and forward the signed Citibank Statement of Account, reconciliation worksheet and supporting documentation to the PC Approving Official immediately upon completion of reconciliation.

    4. Approve the Purchase Cardholder’s charges for payment and document approval by signing the Purchase Cardholder’s account statement.

    5. Ensure that the monthly Statement of Account, signed by both the Purchase Cardholder and the PC Approving Official, are forwarded to the Beckley Finance Center (BFC) for receipt by the 21st day of the month. Note: The Business Organization may specify additional routing requirements. Please refer to your Business Organization’s Financial Operating Guidelines for further information.

    6. Ensure account statements are not delayed due to the absence of a Purchase Cardholder. If a Purchase Cardholder is not available when the account statement is received, the PC Approving Official must complete the reconciliation process personally or with assistance from another Purchase Cardholder.

    7. Complete PC Approving Official Refresher Training every two years.

1.32.6.5.7  (01-21-2010)
Purchase Cardholders - webRTS Purchase Card Module Users

  1. In order to ensure that Purchase Cardholders have a business reason for a Purchase Card, to ensure they maintain their skills and knowledge for using the Purchase Card, and to address appropriate and timely use of the Purchase Card, the following responsibilities must be adhered to. These responsibilities are in conjunction with all Purchase Card program guidelines:

    1. Activate new Purchase Card or renewal Purchase Card within 90 calendar days of receipt.

    2. Make purchases during two statement periods (billing cycles) within a rolling 12-month period.

    3. Record items to be purchased in the webRTS Purchase Card Order Log and attach a funded requisition prior to making a purchase.

    4. Ensure funding is available prior to making a purchase. Please refer to the Financial Code Handbook, Financial Operating Guidelines, and the Year-End Guidelines for appropriate use of funding codes.

    5. Associate and reconcile transactions posted in the webRTS Purchase Card Module within ten business days of the transaction download date.

    6. Maintain appropriate documentation to support purchases/charges using the Purchase Card and provide information upon request for any reviews/audits, as stated in the Purchase Card Guide .

    7. Complete Purchase Cardholder Refresher Training every two years.

1.32.6.5.8  (01-21-2010)
Purchase Cardholders - Non-webRTS Purchase Card Module Users

  1. In order to ensure that Purchase Cardholders have a business reason for a Purchase Card, to ensure they maintain their skills and knowledge for using the Purchase Card, and to address appropriate and timely use of the Purchase Card, the following responsibilities must be adhered to. These responsibilities are in conjunction with all Purchase Card program guidelines:

    1. Activate new Purchase Card or renewal Purchase Card within 90 calendar days of receipt.

    2. Make purchases during two statement periods (billing cycles) within a rolling 12 month period.

    3. Complete and maintain Purchase Card Log of all Purchase Card purchases.

    4. Ensure funding is available prior to making a purchase. Please refer to the Financial Code Handbook, Financial Operating Guidelines, and the Year-End Guidelines for appropriate use of funding codes.

    5. Reconcile, sign, and submit the monthly Citibank statement, signed by the PC Approving Official, and a properly completed Monthly Statement Reconciliation Form to the Beckley Finance Center (BFC) on or before the 21st day of each month unless otherwise instructed.

    6. Maintain appropriate documentation to support purchases/charges using the Purchase Card and provide information upon request for any reviews/audits, as stated in the Purchase Card Guide .

    7. Complete Purchase Cardholder Refresher Training every two years.

1.32.6.5.9  (01-21-2010)
Convenience Check Program Manager

  1. The Convenience Check Program Manager is a member of the Credit Card Services Branch (Agency-Wide Shared Services, Employee Support Services Division) and is the Official responsible for all Convenience Check Purchase Cardholders established service-wide.

1.32.6.5.10  (01-21-2010)
Convenience Check Program Coordinator

  1. The Convenience Check Program Coordinator is a member of the Credit Card Services Branch (Agency-Wide Shared Services, Employee Support Services) who assists the Convenience Check Program Manager in the daily operation of the Convenience Check Program by coordinating the establishment of new Convenience Check Purchase Cardholder accounts and training for new users; providing support for convenience check issues; serving as liaison with Citibank and the Beckley Finance Center; and coordinating laser check ordering process.

1.32.6.6  (08-01-2006)
Types of Purchase Card Accounts

  1. Different types of Purchase Card accounts are used to support various functions within the IRS. Information on the types of Purchase Card accounts follows.

1.32.6.6.1  (01-21-2010)
Micro-Purchase Card

  1. The Micro-Purchase Card is a MasterCard issued to authorized individuals for their use in purchasing goods and services for official IRS government use. The Micro-Purchase Card is associated with a government credit card account established with the Government Credit Card Contractor. Purchases must be less than or equal to $3,000, the single purchase transaction threshold for micro-purchases ($2,500 for services; $2,000 for construction). Approval (if required by the Business Organization) and funding must be secured before purchases can be made. Each Business Organization determines how many Purchase Cards are necessary to accomplish its mission and identifies employees to be Purchase Cardholders. All prospective Purchase Cardholders must complete formal training before a Purchase Card is issued. (See Micro-Purchase Cardholder Training.)

1.32.6.6.2  (01-21-2010)
Enforcement Purchase Card (SBSE Revenue Officers)

  1. SBSE Revenue Officers directly involved with enforcement activity are issued a Purchase Card that is restricted to enforcement related buys. Enforcement Purchase Cardholders cannot use their Purchase Card to order office supplies or routine services.

    1. The Employee actually initiating the collection enforcement activity that results in the need for a purchase must be:

      • A Revenue Officer in job series 1169; and

      • A grade 9 level or higher; and

      • Delegated the authority to take the enforcement action.

    2. Typical Enforcement Purchase Card purchases include:

      • Locksmith services to seize/secure assets

      • Towing services

      • Storage Fees

      • Fees related to summons actions

      • County recorder services

      • Non-contracted locator services

      • Non-contracted title services

    New Enforcement Purchase Cardholders must complete specialized training before an Enforcement Purchase Card is issued.

1.32.6.6.3  (01-21-2010)
CI Enforcement Purchase Card

  1. Special Agents directly involved with enforcement activity are issued a Purchase Card that is restricted to enforcement related buys.

  2. CI Enforcement Purchase Cardholders cannot use their Card to purchase supplies, routine services, or maintenance and repairs to government owned vehicles, such as oil changes, car washes, tires, etc.

    1. Typical enforcement related purchases include:

    • Seizure related items such as storage space

    • Surveillance supplies such as film

    • Batteries for cell phones

    • Copies of third-party records

    Note:

    The Fleet Card should be used to buy gasoline and for vehicle repairs/maintenance expenditures. IRS defines repairs/maintenance expenditures as tires, car washes, vehicle repairs, tune-ups and other basic costs to operate a vehicle.

  3. Prospective CI Enforcement Purchase Cardholders must complete specialized training before the CI Enforcement Purchase Card is issued. See CI Enforcement Purchase Card Training.

1.32.6.6.4  (01-21-2010)
Convenience Check Purchase Card

  1. Convenience checks are an alternative form of payment for specific programs (micro-purchases; emergency salary payments; travel advances) where other methods of payment cannot be used. Convenience checks are associated with a Purchase Card account established with the Government Credit Card Contractor.

1.32.6.6.4.1  (08-01-2006)
Types of Convenience Check Purchase Cardholders

  1. The program areas listed in the following table show the different types of Convenience Check cardholders.

    Titles of Authorized Convenience Check Purchase Cardholders by Program
    PROGRAM TITLE
    AWSS Credit Card Services for emergency micro-purchases, emergency salary payments and emergency travel advances Authorized Convenience Check Purchase Cardholder
    Lien Program Lien Convenience Check Purchase Cardholder
    Property Appraisal and Liquidation Specialists (PALS) Property Appraisal and Liquidation Specialist (PALS) Convenience Check Purchase Cardholder
    Public Transportation Subsidy Program (PTSP) PTSP Convenience Check Purchase Cardholder (Transit Specialist)
    Procurement Convenience Check Purchase Cardholders Procurement Convenience Check Purchase Cardholders (AWSS Procurement)

    Authorized Convenience Check Purchase Cardholders, Lien Convenience Check Purchase Cardholders, PALS Convenience Check Purchase Cardholders, and PTSP Convenience Check Purchase Cardholders may not use their Convenience Checks to purchase office supplies and/or services. However, Authorized Convenience Check Purchase Cardholders may issue convenience checks for emergency micro-purchases when the vendor will not accept the government Purchase Card and no other vendor can provide the product/service.

1.32.6.6.4.1.1  (01-21-2010)
AWSS Convenience Check Program

  1. AWSS Convenience Check Program provides convenience check services for the following payments:

    1. Micro-purchases when the vendor will not accept the government Purchase Card

    2. Emergency travel advances

    3. Emergency salary payments

1.32.6.6.4.1.2  (08-01-2006)
Lien Program

  1. The Lien Program provides convenience check services for payments to county government offices that require payment of fees at the same time a lien is filed or released.

  2. The Finance Budget Section within the Small Business/Self-Employed (SBSE) Strategy and Finance Division is responsible for establishing procedures specific to the payment of fees for issuance/release of taxpayer liens. Procedures for the use of convenience checks are the responsibility of Credit Card Services Branch.

1.32.6.6.4.1.3  (08-01-2006)
Property Appraisal and Liquidation (PALS) Program

  1. Property Appraisal and Liquidation Specialists who use the government Purchase Card for enforcement related expenses are authorized to use convenience checks to issue payments to vendors who do not accept the Purchase Card.

  2. The Finance Budget Section within the Small Business/Self-Employed (SBSE) Strategy and Finance Division is responsible for establishing procedures specific to the payment of enforcement fees and PALS issues. Procedures for the use of convenience checks are the responsibility of Credit Card Services Branch.

1.32.6.6.4.1.4  (01-21-2010)
Public Transportation Subsidy Program (PTSP)

  1. The Public Transportation Subsidy Program encourages employees to use public transportation and van pools for commuting to and from the workplace. PTSP Convenience Check Purchase Cardholders issue convenience checks to subsidize the cost of transportation for those participating in the program.

  2. The Travel Services Branch within the Agency-Wide Shared Services (AWSS) Employee Support Services Division provides program oversight and administers the PTSP program within the IRS. Procedures for the use of convenience checks are the responsibility of Credit Card Services Branch.

  3. Information regarding the Public Transportation Subsidy Program and application for PTSP Cash Reimbursement may be found in IRM 1.32.15 Public Transportation Subsidy Program (PTSP).

1.32.6.6.4.1.5  (08-01-2006)
Procurement Convenience Check Program

  1. The Office of Procurement has identified Purchase Cardholders within the Procurement organization who are authorized to use Convenience Checks for payments to vendors who do not accept the Purchase Card.

  2. The Convenience Check Program Manager in Credit Card Services Branch has program administrator responsibility for the Procurement Convenience Check Program and provides guidance and administrative oversight to Procurement Convenience Check Purchase Cardholders and PC Approving Officials.

  3. Procurement Convenience Check Purchase Cardholders may issue a convenience check (up to the Simplified Acquisition threshold) as a payment vehicle against a valid Government Contractual Instrument when the vendor will not accept the Purchase Card, and is exempted from Central Contractor Registration (CCR) and it is determined that no other CCR vendor can provide the product or service.

1.32.6.6.4.2  (01-21-2010)
Convenience Check Purchase Cardholder Training

  1. Authorized Convenience Check Purchase Cardholders are required to satisfy training requirements prior to receiving authorization to issue convenience checks.

  2. Program Specific Approving Officials and Program Specific coordinators responsible for the activities of Convenience Check Purchase Cardholders must satisfy the training requirements for Approving Officials as well as program specific training for Convenience Check Purchase Cardholders. For information on training requirements for Convenience Check Purchase Cardholders, see:

    • Authorized Convenience Check Purchase Cardholder Training

    • Lien Convenience Check Purchase Cardholder Training

    • PALS Convenience Check Purchase Cardholder Training

    • Procurement Convenience Check Purchase Cardholder Training

1.32.6.6.5  (01-21-2010)
Office of Information Technology (IT) Acquisition

  1. The objective of the Office of Information Technology Acquisition is to facilitate the acquisition of Information Technology (IT) products and non-Enterprise License Agreement (ELA) software excluding services and construction. The Information Technology (IT) Purchase Card program can only be used to purchase IT products from authorized IT vendors who hold a Treasury/IRS FSS/BPA contractual instrument. Information Technology Purchase Cards carry a single transaction limit of $100,000 and a cycle limit up to $300,000.

1.32.6.6.6  (01-21-2010)
Warranted Contracting Officers - Purchases Greater than the Micro-Purchase Thresholds

  1. Purchase Cardholders procuring supplies or services greater than $3,000 ($2,500 for services; $2,000 for construction) must comply with all procurement laws and regulations, including competition and small business requirements, and all instructions contained in the Purchase Card Guide. Purchase Cardholders must also comply with the limitations of their Delegation of Procurement Authority and Contracting Officer's warrant.

1.32.6.7  (08-01-2006)
Purchase Card Program Guidance

  1. Credit Card Services Branch has established program policies and guidance for the use of the government Purchase Card.


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