1.35.3  Receipt and Acceptance Guidelines (Cont. 1)

1.35.3.13 

1.35.3.13.2 
Non-Procurement Orders

1.35.3.13.2.3  (06-07-2013)
Child Care Subsidy

  1. The IRS established the child care subsidy plan to subsidize a portion of the cost of dependent care incurred by qualifying IRS employees.

  2. If BFC pays in advance, both the receipt and acceptance dates are the first day of the billing/service period. For payments in arrears, both the receipt and acceptance dates are the last day of the service period.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Plan Administrator Submit an invoice to the Designated Approving Official with requisition information annotated.
    Designated Approving Official Verify accurate funding information is noted on documents.
    The Designated Approving Official's dated signature on the invoice serves as proper documentation of manual receipt and acceptance for BFC.
    Forward the invoice to BFC for processing.
     
    Beckley Finance Center Process invoice for payment.  
     

    Note:

    IRS makes payment to the plan administrator, not to the child care center.

1.35.3.13.2.4  (06-07-2013)
Commercial Bills of Lading

  1. Commercial Bills of Lading (CBLs) may be used for shipment of small packages and overseas shipments.

  2. Both the receipt and acceptance dates are the actual delivery date for single invoices. If the vendor "bundles" invoices weekly, both the receipt and acceptances dates are the last day of the week.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit an invoice with the carrier's shipping document attached to the Designated Agency Office, as specified in the contract.
    Designated Agency Office Date stamp the invoice.
    Forward the invoice to the Designated Approving Official for review.
    Designated Approving Official Review the invoice and supporting documentation for completeness and accuracy.
    Forward the invoice and the supporting documentation to BFC for processing.
    The Designated Approving Official's dated signature on the invoice serves as proper documentation of manual receipt and acceptance for BFC.
     
    Beckley Finance Center Process invoice for payment.  
     

1.35.3.13.2.5  (06-07-2013)
Consolidated American Payroll Processing System

  1. The Consolidated American Payroll Processing System (CAPPS) processes the Cost of Living Allowance for employees of the IRS working in foreign countries. The Department of State Consolidated American Payroll Division issues the payments to the employees.

  2. Both the receipt and acceptance dates are the date the Designated Approving Official signs the IPAC Billing Certification/Processing Form.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Department of State Employee Submit SF 1081 and the Payroll Advice of Charge to BFC.
    Beckley Finance Center Retrieve the Central Accounting Reporting System (CARS) Account Statement.
    Forward SF 1081 and Payroll Advice of Charge to the Designated Approving Official for review and approval.
    Designated Approving Official Review SF 1081 and the Payroll Advice of Charge.
    Complete the IPAC Billing Certification/Processing Form indicating the amount approved and obligation information to charge.
    The Designated Approving Official's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of manual receipt and acceptance for BFC.
     
     
     

    Note:

    The Designated Approving Official must complete and forward the review and certification to BFC within 10 calendar days of receiving SF 1081.

     
    Beckley Finance Center Post disbursements and collections.  
     

1.35.3.13.2.6  (06-07-2013)
Corporate Travel Accounts

  1. IRS employees use the corporate card to secure transportation for business-related travel. The use of the corporate travel accounts are limited to infrequent travelers (specifically, IRS employees who travel away from their official station less than twice per year), new employees who have not yet received Government-issued credit cards, invitational travelers, and employees whose Government-issued travel cards have been suspended or canceled.

  2. Both the receipt and acceptance dates are the date BFC date stamps the invoice/statement.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Provide an itemized invoice to BFC and a statement to the Designated Approving Official monthly.
    Designated Approving Official Review the statement and annotate the appropriate accounting string information on a reconciled spreadsheet. Resolve discrepancies with the vendor prior to forwarding to BFC.
    The Designated Approving Official's dated signature on the statement serves as proper documentation of manual receipt and acceptance for BFC.

    Note:

    Within 10 workdays of receipt, forward the invoice/statement and spreadsheet to BFC for processing.

    Beckley Finance Center Reconcile the invoice/statement and process the claim for payment.
     

1.35.3.13.2.7  (06-07-2013)
Disclosure of Information-Administrative Claims

  1. Taxpayers can receive a monetary judgment, if the IRS has improperly disclosed their tax return information.

  2. Both the receipt and acceptance dates are the date the disclosure office receives acknowledgement that the claim letter has been accepted by the claimant.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    IRS Disclosure Office Send a claim letter to the taxpayer notifying them of any disclosures.
    Taxpayer Sign, date, and return the letter to the office of origin. This letter serves as the official claim.
    IRS Disclosure Office/Designated Approving Official Verify accurate funding information is noted on documents.
    Date stamp and certify the letter.
    Forward the letter to BFC for payment.
    The IRS Disclosure Office's dated signature on the letter serves as proper documentation of manual receipt and acceptance for BFC.
    Beckley Finance Center Process letter for payment.
     

1.35.3.13.2.8  (06-07-2013)
Employee Reimbursables

  1. Employees may be reimbursed for various miscellaneous expenses incurred as they perform their daily work duties. Such reimbursements can include textbooks, transcripts, copies, work-related phone calls, gasoline, mileage, parking, notary seal and stamp, postage, pictures, employee recognition ceremony expenses, Certified Public Accountant (CPA) committee review fees, American Bar Association fees, repairs made to a Government vehicle which are paid for by an employee, etc. Employees may be reimbursed for authorized tuition, CPA review, Bar review, or other fees charged, which are necessary expenses of training or enrollment in review courses.

  2. Both the receipt and acceptance dates are the date the approving/authorizing official signs and dates SF 1034, Public Voucher for Purchases and Services Other Than Personal. If there are two approval signatures on the SF 1034, the latest approval signature date serves as both the receipt and acceptance dates. If the approval signature is undated, then the date that BFC receives the SF 1034 serves as both the receipt and acceptance dates.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Claimant (Employee) Submit SF 1034 with backup documentation, with evidence that the item was paid (receipt).
     
     
    Designated Approving Official Review SF 1034 for receipt and acceptance purposes and annotate the corresponding requisition information.  
    The Designated Approving Official's dated signature on the SF 1034 serves as proper documentation of manual receipt and acceptance for BFC.  
    Forward SF 1034 to BFC for payment.  
    Beckley Finance Center Process SF 1034 for payment.  
     

1.35.3.13.2.9  (06-07-2013)
Federal Telecommunication Services

  1. The General Services Administration (GSA) bills the IRS for Federal Telecommunication Services (FTS) charges on a monthly basis. BFC receives the charges through IPAC on or about the 25th of the month for the previous month’s charges.

  2. The receipt date is the last date of the service month. The acceptance date is the BFC date stamp on the IPAC Billing Certification/Processing Form.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Forward a copy of the IPAC charge/bill, IPAC Billing Certification/Processing Form, and backup documentation to the end user.
    End User/Approving Official Contact the Designated Funding Official for funding approval.
    Retrieve any additional backup documentation needed, review the bill to verify all FTS charges are proper, and determine if GSA charged the correct amount. If discrepancies exist, reconcile with GSA and request any necessary adjustments.
    Forward the documentation to the Designated Funding Official.
     
    The end user's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of manual receipt and acceptance for BFC.  
    Designated Funding Official Verify accurate funding information is noted on documents.  
    Forward all documents to BFC for processing.  

    Note:

    The review and certification must be completed in a timely manner and forwarded to BFC to ensure the FTS charges are processed within 30 calendar days of the IPAC billing statement date.

     
    Beckley Finance Center Post disbursements and collections.  
     
     

1.35.3.13.2.10  (06-07-2013)
Fedstrips (General Services Administration Customer Supply and Furniture Purchases)

  1. Fedstrips/customer supply center orders represent office supplies and furniture purchases from the General Services Administration (GSA). GSA bills BFC through the IPAC system once the order(s) is filled.

  2. The receipt date is the shipment date indicated on the backup documentation. The acceptance date is the BFC log date. If multiple shipment dates occur within the same month, the receipt date is the latest shipment date for that month.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Send an IPAC Billing Certification/Processing Form and a copy of the bill to the Designated Funding Official.
    Designated Funding Official Verify accurate funding information is noted on documents.
    Forward all documents to the IRS Fedstrips point of contact (POC).
    Fedstrips POC Review and sign the documents.
    Forward to the Designated Approving Official.
    Designated Approving Official Review the bill and backup documentation to verify that all items have been received and that GSA has charged the correct amount. If discrepancies exist, reconcile with GSA and request any necessary adjustments.
     
    Return documents to the Fedstrips POC.  
    The Designated Approving Official's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of manual receipt and acceptance for BFC.  

    Note:

    The review and certification must be completed and sent forward to BFC within 10 calendar days of receiving the IPAC billing statement.

     
    Fedstrips POC Review the documents and forward to BFC for processing.  
    Beckley Finance Center Enter receipt and acceptance in IFS.  
     
    Post disbursements and collections.  

1.35.3.13.2.11  (06-07-2013)
Foreign Service Accounts

  1. The Foreign Service Accounts (FSA) program represents disbursements and collections made by the Department of State, on behalf of IRS employees working in foreign countries.

  2. Both the receipt and acceptance dates are the last day of the period of performance (POP), per the approval spreadsheet from the financial analyst. If the POP is not indicated on the billing statement and the financial analyst is unable to determine the exact date, the last day of the report month is the POP date.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Reconcile SF 1221, the List of Vouchers, and the Voucher Auditor's Detail Report (VADR), against the CARS Account Statement. These reports are provided by the Department of State.
    Enter SF 1221 detail information for each Financial Service Center (FSC) into a spreadsheet and send electronically to the financial analyst for approval.
    Financial Analyst/Approving Official Complete the review and input the obligation number, line number, dollar amount, POP, and appropriation on the spreadsheet.
    Sign and return documents to BFC for processing.
    The financial analyst's dated signature on the approval spreadsheet serves as proper documentation of manual receipt and acceptance for BFC.
     

    Note:

    The review and certification must be completed and sent forward to BFC within 10 business days of receipt of the email containing the SF 1221, Statement of Transactions; the List of Vouchers; and the VADR.

     
    Beckley Finance Center Enter receipt and acceptance in IFS.  
     
    Post disbursements and collections.  

1.35.3.13.2.12  (06-07-2013)
Fuel/Maintenance

  1. Employees use the fleet card for the purchase of fuel and minor automotive-related items such as wiper blades, car washes, and maintenance for government vehicles when not covered under the warranty or maintenance agreement plan provisions.

  2. The receipt date is the invoice/statement closing date. The acceptance date is the date the Designated Approving Official/Designated Agency Office signs the invoice/statement.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit an invoice/statement to the Designated Approving Official/Designated Agency Office on a monthly basis.
    Designated Approving Official/Designated Agency Office Date stamp, annotate the appropriate accounting string information, and review the invoice/statement for receipt and acceptance purposes.
    The Designated Approving Official's/Designated Agency Office's dated signature on the invoice serves as proper documentation of manual receipt and acceptance for BFC.
    Forward documents to BFC for processing.
    Beckley Finance Center Process invoice/statement for payment.
     

1.35.3.13.2.13  (06-07-2013)
Inter-governmental Personnel Act Agreements

  1. The IRS enters into an agreement to contract with an outside employer (usually colleges and universities) for the use of one or more employee(s) for a specified period of time. The IRS reimburses the employer for that employee’s normal salary and benefits during the time period the individual works for the IRS.

  2. Both the receipt and acceptance dates are the last date of the billed service period, unless the agreement authorizes advance payment. If advance payment is authorized, both the receipt and acceptance dates are the beginning date of the period of performance.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Outside Employer (College, University, etc.) Submit an invoice to BFC.
    Beckley Finance Center Forward a copy of the invoice to the appropriate Designated Approving Official for approval.
    Designated Approving Official The Designated Approving Official's dated signature on the OF 69, Assignment Agreement, serves as proper documentation of manual receipt and acceptance for BFC.
    Forward OF 69 to BFC.
    Designated Funding Official Verify accurate funding information is noted on documents.
    Forward all documents to BFC for processing.
    Beckley Finance Center Process invoice for payment.
     

1.35.3.13.2.14  (06-07-2013)
Internal Revenue Bills of Lading - Commercial

  1. Internal Revenue Bills of Lading (IRBLs), Form 12741, Internal Revenue Service Bill of Lading, are for freight and other transportation-related services incurred by the IRS during the course of transacting official government business.

  2. The receipt date is the actual delivery date annotated in Block 18a on Form 12741. The acceptance date is the date the Designated Approving Official signs the SF 1113 and Form 12741.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Transportation Service Provider Submit SF 1113, Public Voucher for Transportation Charges and Form 12741 to the Pre-Payment Audit Vendor for pre-audit.
    Pre-Payment Audit Vendor Date stamp and review SF 1113 and Form 12741 for accuracy.
    Conduct the pre-audit and forward documents to the Designated Approving Official in the IRS.
    Designated Approving Official Date stamp SF 1113 and Form 12741 and perform a secondary review of the documents.
    Verify the IRBL obligation number on Form 12741.
    Return the documents to Transportation Service Provider for follow-up if errors have been noted; or sign, date, and forward the documents to BFC for processing.
    The actual delivery date annotated by the Transportation Service Provider in block 18a on Form 12741 serves as proper documentation of manual receipt for BFC. The Designated Approving Official's dated signature on the SF 1113 with attached Form 12741 serves as proper documentation of manual acceptance for BFC.
    Beckley Finance Center Process SF 1113 with attached Form 12741 for payment.
     

1.35.3.13.2.15  (06-07-2013)
Internal Revenue Bills of Lading - Relocation

  1. BFC uses the term Internal Revenue Bills of Lading (IRBLs) to refer to the set of documentation submitted by the Transportation Service Provider (TSP) for payment of services performed.

  2. Form 13135, Internal Revenue Service Bill of Lading - Privately Owned Personal Property, is the standardized transportation document issued by the IRS. Business units accept Form 13135 as a receipt of goods and evidence of title. Each IRBL authorizes a TSP to perform specific origin, transportation, storage, and destination services. The Form 13135 must accompany the invoice and supporting documentation.

  3. Both the receipt and acceptance dates are the date the pre-payment audit contractor date stamps the invoice.

  4. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Transportation Service Provider Submit an invoice, commonly SF 1113, Public Voucher for Transportation Charges, supported by the completed IRBL, weight certificates, additional services forms, inventories, etc.
    Submit the invoice and supporting documentation to the address noted in the "Bill Charges to" section of Form 13135. Generally, these blocks contain the address of the Pre-Payment Audit Contractor.
    Pre-Payment Audit Contractor Date stamp the top page and audit the charges, noting (by stamp or initials) the auditor.
    Certify household goods have been shipped.
    Forward the paperwork to the IRS Traffic Manager, after the pre-payment audit has been completed.
    The Pre-Payment Audit Contractor's stamp on the invoice serves as proper documentation of manual receipt and acceptance.
    Designated Approving Official Date stamp documents as received.
    Verify the relocation obligation number supplied to the mover by the BFC Relocation Coordinator is annotated on the document.
    Sign and date the invoice page, and approve the total amount due.
    Place the approved document on the Pre-Payment Audit Contractor's website for retrieval by BFC relocation technicians for processing.
    Beckley Finance Center Process invoice for payment.

1.35.3.13.2.16  (06-07-2013)
Judgment Fund (Small Claims)

  1. The Judgment Fund represents small claims requested by taxpayers throughout the country, for reimbursement of expenses incurred due to erroneous levy bank charges and loss or misplacement of checks. Taxpayers make the small claims requests through local IRS campuses.

  2. FMS delegated the authority to the IRS to make small claims payments under $1,000.

  3. Each campus provides a memorandum of approval from the Campus Director or his designee for a batch of claims.

  4. Both the receipt and acceptance dates are the dated signature of the Designated Approving Official on FMS Form 197, Judgment Fund Voucher for Payment.

  5. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Taxpayer File Form 8546, Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check, with local campus office. Provide evidence to support the claim.
    Campus Director/Designee Submit Approval Memorandum, along with Form 8546, to Designated Approving Official.
     
    Designated Approving Official Review case. If the claim is found to be valid, complete FMS Form 197, and forward with Approval Memorandum to BFC for processing.  
    The Designated Approving Official's dated signature on the FMS Form 197 serves as proper documentation of receipt and acceptance for BFC.  
    Beckley Finance Center Process FMS Form 197 for payment, using the Financial Management Services (FMS) approved accounting string.  
     

1.35.3.13.2.17  (06-07-2013)
Lien Fees

  1. Revenue officers incur lien fees in order to record the filing or releasing of liens placed on United States taxpayers’ properties in connection with tax liabilities.

  2. Both the receipt and acceptance dates are the dated acceptance of the Designated Approving Official when lien document recorded in the Automated Lien System (ALS) for the automated process.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Designated Agency Office Print lien recording/release documents from Automated Lien System (ALS).
    Submit lien recording/release documents to appropriate recording offices.
    Designated Approving Official Certify lien document (billing support voucher) and accounting string in ALS.
    The dated acceptance of the lien document for payment by the Designated Approving Official in ALS serves as proper documentation of receipt and acceptance for BFC.
    Beckley Finance Center Ensure lien file interfaces properly from ALS to IFS.

1.35.3.13.2.18  (06-07-2013)
Miscellaneous Medical Services

  1. Miscellaneous medical service charges are reimbursements to IRS employees, IRS dependents and/or the physician/clinic/hospital for medical care incurred while the employee is working in a foreign country.

  2. Both the receipt and acceptance dates are the Department of State's Claim Examiner's/Designated Approving Official’s dated signature on the MED-254.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Claimant (Employee, dependent(s) of employees, physician, clinic, hospital, etc.) Submit to the third party vendor a copy of the Department of State's MED-254, Voucher for Medical Services.
    Third Party Vendor Complete and submit MED-254 to the Department of State’s Claims Examiner/Designated Approving Official.
    Designated Approving Official Date stamp MED-254 and review for acceptance purposes.
    Complete the review and record the corresponding requisition number on MED-254.
    The Claims Examiner's/Designated Approving Official's dated signature on the MED-254 serves as proper documentation of manual receipt and acceptance for BFC.
    Forward MED-254 to BFC for processing.
    Beckley Finance Center Process MED-254 for payment.
     

1.35.3.13.2.19  (06-07-2013)
Motor Pool

  1. Motor Pool includes charges billed to the IRS by GSA for the rental, mileage, and maintenance of Government vehicles. When charges occur, GSA bills BFC through IPAC. GSA’s normal billing cycle for these charges is monthly.

  2. The receipt date is the last day of the billing cycle. The acceptance date is the BFC log date.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Send an IPAC Billing Certification/Processing Form and a copy of the bill to the Designated Approving Official.
    Designated Approving Official Review the bill to verify that all charges are valid and that GSA has charged the correct amount. If discrepancies exist, reconcile with GSA and request any necessary adjustments.
    Complete, sign, and date the IPAC Billing Certification/Processing Form.
    The Designated Approving Official's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of manual receipt and acceptance for BFC.
    Forward the documentation to the Designated Funding Official, or return to BFC for processing.
     

    Note:

    The review and certification must be completed and sent forward to BFC within 10 calendar days of the IPAC billing statement.

     
    Designated Funding Official Verify accurate funding information is noted on documents.  
    Complete, sign, and date the IPAC Billing Certification/Processing Form.  
    Forward all documents to BFC for processing.  
    Beckley Finance Center Enter receipt and acceptance in IFS.  
     
    Post disbursements and collections.  

1.35.3.13.2.20  (06-07-2013)
Packers Authorizations (Relocation Transportation Invoices)

  1. The Department of State prepares Form DS-1573, Packers Authorization, on behalf of the IRS for employees relocating overseas. The form contracts one Transportation Service Provider (TSP) for the following services:

    1. Picking up household goods and personal effects.

    2. Preparing all or part of the shipment for overseas transportation.

    3. Placing any remaining part of the shipment into non-temporary/permanent storage for the duration of the overseas tour of duty.

    4. Delivering the household goods from storage at the conclusion of the employee's tour of duty.

  2. The receipt date is the date found on SF 1034, Public Voucher for Purchases and Services Other Than Personal, under the column heading "Date of Delivery or Service." The acceptance date is the end date for period of performance.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Transportation Service Provider Review and submit Form DS-1573, Packers Authorization, and with attached SF 1034, to the billing address found on Form DS-1573.
    IRS Traffic Manager/Designated Approving Official Date stamp documents as received.
    Verify the relocation obligation number supplied to the mover by the BFC Relocation Coordinator is annotated on the document.
    Approve the charges for payment by signing and dating the appropriate section of SF 1034.
    The Designated Agency Office's dated signature on the SF 1034 serves as proper documentation of manual receipt and acceptance for BFC.
    Forward to BFC for processing.
    Beckley Finance Center Process SF 1034 for payment.
     

1.35.3.13.2.21  (06-07-2013)
Personal Property Claims

  1. Personal property claim payments are made to claimants who suffer damage or loss to their personal property, when used for official business. Claims may also be submitted by an employee’s estate or a former employee.

  2. Both the receipt and acceptance dates are the claims manager’s dated signature on the memorandum.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Employee Submit Treasury Department Form (TD F) 32-13.1, Employee Claim for Loss or Damage to Personal Property and/or TD F 32-13.2 Schedule of Property, with supporting documentation to the claims manager, General Legal Services, in the Office of Chief Counsel.
    Designated Approving Official Review and certify that the claim meets the requirements of the Military Personnel and Civilian Employees' Claims Act.
    Issue a memorandum identifying the amount to be paid.
    The claims manager's dated signature on the memorandum serves as proper documentation of manual receipt and acceptance for BFC.
    Forward the memorandum to the appropriate Designated Funding Official.
    Designated Funding Official Verify accurate funding information is noted on documents.
     
    Forward all documents to BFC for processing.  
    Beckley Finance Center Process claim for payment.  
     

1.35.3.13.2.22  (06-07-2013)
Printing

  1. Printing includes charges billed to the IRS by the Government Printing Office (GPO) for various printing and reproduction services for IRS Media and Publications. It also includes the purchase of laser paper and roll paper for IRS print sites. For print site orders, the receipt date is the date the print job was received by the site. The acceptance date is the BFC log date on the IPAC Billing Certification/Processing Form. GPO bills BFC through IPAC four times a month.

  2. For Media and Publications print orders, the receipt date is the date indicated on the certifying Publishing System Database (PSD) report, and the BFC date stamp is the acceptance date. If multiple shipment dates occur within the same month, the latest shipment date is used. Charges with shipment dates occurring in different months are posted separately to ensure the expense is posted to the correct month.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Forward a copy of the IPAC charge/bill and the IPAC Billing Certification/Processing Form to the Designated Approving Official.
    Designated Approving Official Review the bill to verify all charges are proper and that GPO has charged the correct amount. If discrepancies exist, reconcile with GPO and request any necessary adjustments.
    For Media and Publications print orders, PSD generates a report after the Designated Approving Official has reviewed and verified the accuracy of all charges. This report is attached to a certification memorandum and forwarded to BFC for processing.
    For print site orders, sign and date the IPAC Billing Certification/Processing Form and forward to Designated Funding Official for signature.
    The Designated Approving Official's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of manual receipt and acceptance for BFC.

    Note:

    The review and certification must be completed and sent forward to BFC within 10 calendar days of the IPAC billing statement.

    Designated Funding Official Verify accurate funding information is noted on documents.
    Complete, sign, and date the IPAC Billing Certification/Processing form.
    Forward all documents to BFC for processing.
    Beckley Finance Center Enter receipt and acceptance in IFS.
     
    Post disbursements and collections.  

1.35.3.13.2.23  (06-07-2013)
Purchase Cards/Convenience Checks (Using Purchase Card Module)

  1. The purchase card is a method of payment for authorized IRS purchases of supplies and services that fall within the simplified acquisition threshold. The purchase card can be used as a stand-alone instrument or to place orders against established contracts (such as Federal Supply Schedules and indefinite delivery type contracts), if the terms authorize the use of the card.

  2. Both the receipt and acceptance dates are the actual receipt date of goods and/or services. If goods and/or services have been received at the time of reconciliation, cardholders record receipt dates in the Purchase Card Module to track the receipt of goods and/or services. If goods and/or services have not been received at the time of reconciliation, the cardholder must wait to enter the receipt date in the Purchase Card Module when the goods and/or services have been received.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit transactions on a daily basis in the Purchase Card Module.
    Submit an invoice to BFC on a monthly basis.
    Cardholder Review the transactions in the Purchase Card Module daily. Identify any discrepancies (for example, order not received, erroneous charges) and follow the procedures outlined in the Purchase Card Guide for resolution.
    Associate the log item and reconcile the transaction in the Purchase Card Module.
    Receipt and acceptance performed electronically within the purchase card module.
     
    Purchase Card Approving Official/Designated Approving Official Review and approve the transaction in the Purchase Card Module. The Designated Approving Official compares the Purchase Card Module transaction to receipt documentation provided by the cardholder.  

    Note:

    The cardholder must reconcile and the Purchase Card Approving Official (PCAO) must approve the transaction in the Purchase Card Module within 10 business days of the transaction posting in the module. If the PCAO is not available, the Designated Approving Official must perform these duties.

     
    Beckley Finance Center Match transactions from the vendor invoice that have interfaced from the Purchase Card Module to IFS for receipt and acceptance purposes.  
    Ensure all accounts have been paid in full by identifying pending transactions and reconciling any differences through the billing period.  

1.35.3.13.2.24  (06-07-2013)
Purchase Cards/Convenience Checks (Not Using Purchase Card Module)

  1. The purchase card is a method of payment for authorized IRS purchases of supplies and services that fall within the simplified acquisition threshold. The purchase card can be used as a stand-alone instrument or to place orders against established contracts (such as Federal Supply Schedules and indefinite delivery type contracts), if the terms authorize the use of the card.

  2. The following Purchase Cardholders are exempt from the IPS Purchase Card Module:

    1. Agency-Wide Shared Services (AWSS) Employee Support Services (ESS) Convenience Check Cardholders (Manual Travel Authorizations and Manual Emergency Salary Payments).

    2. Treasury Executive Institute Purchase Cardholders.

    3. Fleet Purchase Cardholders.

  3. Both the receipt and acceptance dates are the invoice/statement closing date.

  4. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit an invoice to BFC and a Statement of Account to the cardholder on a monthly basis.
    Cardholder Review the Statement of Account. Identify any discrepancies (for example, order not received, erroneous charges), and follow the procedures outlined in the Purchase Card Guide for resolution.
    Sign, date, and annotate the requisition reference number for each line item on the Government Reconciliation Worksheet.
    Forward the signed Statement of Account and the Government Reconciliation Worksheet to the Purchase Card Approving Official for review.
    Purchase Card Approving Official Review the Statement of Account and the Government Reconciliation Worksheet.
    Sign and date the Statement of Account.
    Forward the Statement of Account and the Government Reconciliation Worksheet to BFC.
    Beckley Finance Center Match the Statement of Account to the vendor invoice for receipt and acceptance purposes.
     
    Process invoice for payment.  

1.35.3.13.2.25  (06-07-2013)
Reimbursable Work Authorizations/Security Work Authorizations

  1. GSA bills the IRS for work performed against a specific Reimbursable Work Authorization (RWA), according to the provisions of the agreement. GSA bills BFC through IPAC on a monthly basis. Department of Homeland Security (DHS) bills the IRS for work performed against a specific Security Work Authorization (SWA), according to the provisions of the agreement. DHS bills BFC through IPAC two to three times per month.

  2. The receipt date is the actual date of the services (the date of performance). If this information is not available, the business unit must use the accomplished date of the IPAC charge or the period of performance ending date, whichever is earliest, for receipt date purposes. The acceptance date is the date BFC stamped the certification form. The same criteria applies to RWAs and SWAs.

  3. There are four types of RWAs:

    1. Type A - Used for large alteration projects and office moves related to lease expirations that have a five-year life span.

    2. Type N - Used for one-time repairs and general maintenance projects.

    3. Type F - Used to establish "open-ended" accounts with GSA for all general maintenance items in Federal buildings that expire at the end of each fiscal year.

    4. Type R - Used for services that cannot be readily separated from normal operating costs, such as overtime utilities, custodial, guard services, etc. These types of services usually have a fiscal year limitation.

      Note:

      Expenses must be captured in the correct month and correct fiscal year. Do not use the entire period of performance as the receipt date.

  4. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Send a copy of the IPAC billing statement and IPAC Billing Certification/Processing Form to the Designated Approving Official and the Designated Funding Official.
    Designated Approving Official Review the IPAC billing statement to verify that all charges are proper and that GSA/DHS has billed the correct amount. If discrepancies exist, reconcile with GSA/DHS and request any necessary adjustments.
    Complete, sign and date the IPAC Billing Certification/Processing Form.
    The Designated Approving Official's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of manual receipt and acceptance for BFC.
    Return the documents to the Designated Funding Official.
    Designated Funding Official Verify accurate funding information is noted on documents.
    Complete, sign and date the IPAC Billing Certification/Processing Form.
    Forward all documents to BFC for processing.

    Note:

    The review and certification must be completed and sent forward to BFC within 10 calendar days of the IPAC billing statement.

    Beckley Finance Center Enter receipt and acceptance in IFS.
     
    Post disbursements and collections.  

1.35.3.13.2.26  (06-07-2013)
Representation Fund

  1. The Representation Fund is a budgetary allocation fund that is used to facilitate official receptions and representation activities which further the interests of the United States tax administration system in foreign countries. Such activities are intended to increase cooperation with foreign governments and with public or private organizations outside of the Federal Government.

  2. Both the receipt and acceptance dates are the Designated Approving Official’s dated signature on the SF 1034.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    IRS Official Submit SF 1034, Public Voucher for Purchases and Services Other Than Personal, to the designated business unit approving official. The voucher must provide the payee’s name, address, reason for payment, and support for payment.
    Designated Approving Official Review SF 1034 and supporting documentation, verify billed amount, and record the corresponding requisition number on the SF 1034.
    Complete, sign, and date SF 1034.
    The Designated Approving Official's dated signature on the SF 1034 serves as proper documentation of receipt and acceptance for BFC.
    Forward completed and signed SF 1034 to BFC for processing.
    Beckley Finance Center Process SF 1034 for payment.
     

1.35.3.13.2.27  (06-07-2013)
Sales and Seizures

  1. IRS field employees (Revenue Officers, GS-9 and above), are authorized to seize, store, and dispose of property from United States taxpayers due to United States tax law violations.

  2. Proper receipt and acceptance dates are as follows:

    1. Advertising - The last date the advertisement posted in the newspaper.

    2. Towing - The date of the actual towing.

    3. Storage - The last date of the storage period.

    4. Locksmith - The date of actual service.

    5. Utilities - The last date of the billing period.

    6. Miscellaneous Expenses - The date the service was provided or the last date of the billing period.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Authorized Field Employee (Revenue Officer, GS-9 and above) Provide the third party with a blank Form 6888, U.S. Government Purchase- Invoices-Voucher, and the designated agency office’s mailing address. The IRS will accept an itemized invoice on the third party's invoice form.
    Third Party Provide Form 6888/invoice to the IRS revenue officer after the services have been rendered by the third party. If submitting Form 6888 without an invoice attached, check the payment request box and annotate the amount requested.
    Authorized Field Employee/Designated Approving Official Date stamp Form 6888/invoice, review for acceptance purposes, and record the corresponding requisition number on the Form 6888/invoice.
    The authorized field employee's/Designated Approving Official's dated signature on the Form 6888/invoice serves as proper documentation of manual receipt and acceptance for BFC.
    Forward documents to BFC for processing.
    Beckley Finance Center Process Form 6888/invoice for payment.
     

1.35.3.13.2.28  (06-07-2013)
Settlement Agreements

  1. A Settlement Agreement is a monetary award to a claimant for Equal Employment Opportunity disputes, National Treasury Employees Union settlements, etc., generated out of the Office of Chief Counsel.

  2. Both the receipt and acceptance dates are the date the attorney signs the memo approving the settlement agreement, unless otherwise stipulated in the agreement.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Office of Chief Counsel/Designated Approving Official Prepare a settlement agreement.
    Issue a memorandum of approval for each settlement agreement. The memorandum of approval will contain the claimant’s name, mailing address, taxpayer identification number (TIN), purpose of payment, amount of payment, and the date payment is to be issued.
    The Office of Chief Counsel's or Designated Approving Official's dated signature on the memorandum of approval serves as proper documentation of manual receipt and acceptance for BFC.
    Forward the settlement agreement, the memorandum of approval, and any other supporting documentation to the Designated Funding Official.
    Designated Funding Official Verify accurate funding information is noted on documents.
     
    Forward all documents to BFC for processing.  
    Beckley Finance Center Process memorandum of approval for payment.  
     

    Note:

    Settlement agreements traditionally have specific due dates stated within the agreements. These dates must be met in order to avoid additional litigation.

     

1.35.3.13.2.29  (06-07-2013)
Telephones (Government)

  1. GSA bills the IRS for telephone service on a monthly basis. BFC receives the charges through IPAC.

  2. The receipt date is the earlier of the period of performance or the IPAC accomplished date. The acceptance date is the BFC date stamp on the IPAC Billing Certification/Processing Form.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    GSA Update the Telecommunications Ordering and Pricing System (TOPS) website by the 6th of each month, with billing information for the previous month.
    Beckley Finance Center Notify the Designated Approving Officials that the billing information is available on TOPS and that certification is due within 10 workdays.
    Designated Approving Official Retrieve the backup documentation from TOPS, review the bill to verify the telephone charges are proper and GSA has billed the correct amount. If discrepancies exist, reconcile with GSA and request any necessary adjustments.
    Complete the IPAC Billing Certification/Processing Form.
    The Designated Approving Official's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of receipt and acceptance for BFC.
    Forward the IPAC Billing Certification/Processing Form to the Designated Funding Official.
     

    Note:

    The review and certification must be completed and sent forward to BFC within 10 calendar days of the IPAC billing statement.

     
    Designated Funding Official Verify accurate funding information is noted on documents.  
    Forward all documents to BFC for processing.  
    Beckley Finance Center Enter receipt and acceptance in IFS.  
     
    Post disbursements and collections.  

1.35.3.13.2.30  (06-07-2013)
Torts

  1. Tort claim payments are made to claimants, usually non-employees, who suffer damages due to negligent actions of IRS employees, who are acting within the scope of their official duty. The Federal Tort Claims Act covers tort claims.

  2. Both the receipt and acceptance dates are the claims manager’s dated signature on SF 1145, Voucher For Payment Under Federal Tort Claims Act.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Claimant (non-employee) Complete IRS Form 5646 and mail to the Claims Manager, General Legal Services, in the Office of the Chief Counsel.
    Claims Manager Review the claim, make an offer of settlement, and mail SF 1145 to the claimant.
    Claimant Indicate acceptance of the offered settlement by signing SF 1145 and forwarding SF 1145 to the claims manager.
    Claims Manager/Designated Approving Official Certify the claim for payment upon receipt of the accepted SF 1145 and forward to the Designated Funding Official.
    The claims manager's dated signature on the SF 1145 serves as proper documentation of manual receipt and acceptance for BFC.
    Designated Funding Official Verify accurate funding information is noted on documents.
     
    Forward all documents to BFC for processing.  
    Beckley Finance Center Process SF 1145 for payment.  
     

1.35.3.13.2.31  (06-07-2013)
Unemployment Compensation for Federal Employees

  1. States report unemployment compensation claims for Federal employees to TALX Corporation. TALX Corporation, in turn, bills the Department of Labor. The Department of Labor IPACs the IRS for all of the Department of Treasury's compensation charges on a quarterly basis.

  2. The Financial Plan Manager provides supporting documentation for each bureau's charges and submits the IPAC Billing Certification/Processing Form accordingly. The IRS collects, from each bureau, a portion of the compensation claims through IPAC, according to the breakdown of the supporting documentation.

  3. The Designated Funding Official records the quarterly period of performance on the IPAC Billing Certification/Processing Form in lieu of receipt and acceptance. For example, October 1, 2009 - December 31, 2009.

  4. Both the receipt and acceptance dates are the last day of the billing period.

  5. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Contact Unemployment Compensation for Federal Employees (UCFE) funding official after receiving IPAC from the Department of Labor.
    Designated Funding Official Provide supporting documentation for each agency charge.
    Complete, sign, and date the IPAC Billing Certification/Processing form.
    Verify accurate funding information is noted on documents.
    Forward the IPAC Billing Certification/Processing form to the Designated Approving Official.
    Submit a breakdown by bureau to BFC.
    Designated Approving Official Complete, sign, and date the IPAC Billing Certification/Processing Form.
    The Designated Approving Official's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of receipt and acceptance for BFC.
    Forward the IPAC Billing Certification/Processing Form to BFC for processing.
    Beckley Finance Center Review the breakdown of services provided by TALX Corporation.
     
    Enter receipt and acceptance in IFS.  
    Post IPAC and charge by bureaus for their respective portion of the services.  

1.35.3.13.2.32  (06-07-2013)
Uniform Allowance

  1. IRS offices may employ physicians and nurses as part of the operation of the Health Services Program. Regulations require these employees to wear uniforms in the performance of their duties. Uniform allowances cover the cost of the required uniforms for these health care employees. The uniform allowance also covers steel toe boots for warehouse, maintenance, and dyed diesel inspection workers.

  2. Both the receipt and acceptance dates are the date the Designated Approving Official signs SF 1034, Public Voucher for Purchases and Services Other Than Personal.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Employee Submit the allowance requested on SF 1034 to Designated Approving Official.
    Designated Approving Official Review SF 1034.
    The Designated Approving Official's dated signature on the SF 1034 serves as proper documentation of manual receipt and acceptance for BFC.
    Forward SF 1034 to the Designated Funding Official.
    Designated Funding Official Verify accurate funding information is noted on documents.
    Forward all documents to BFC for processing.
    Beckley Finance Center Process SF 1034 for payment.
     

1.35.3.13.2.33  (06-07-2013)
Witness Fees

  1. Witness fees and travel expenses are payable on request to witnesses who are required to appear to give testimony or produce records before Service personnel in compliance with administrative summonses. Witnesses should file claims on a Standard Form 1157, Claim for Witness Attendance Fees, Travel and Miscellaneous Expenses. Generally, advances may not be given, except under extenuating circumstances. All requests for advances must be formally submitted to the CFO mailbox at CFO.Admin.Acct.Policy@irs.gov.

  2. Both the receipt and acceptance dates are the last day the witness appeared in court.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Claimant (Subpoenaed Witnesses) Submit SF 1157, Claims for Witness Attendance Fees, Travel and Miscellaneous Expenses, (including witness' signature and social security number) with supporting documentation, to the appropriate Counsel Office.
    Counsel Office Sign and date SF 1157.
    Forward SF 1157 to the Designated Approving Official for review and acceptance.
    Designated Approving Official Review the claim and apply any outstanding advances against the claim made by the witness.

    Note:

    See IRM 25.5.9.4, Claims for Witness Fees and Travel Expenses for additional information.

    Determine the final amount due to the witness and annotate the authorized payment amount either by memorandum or on SF 1157.
    Complete SF 1157, including the funding information.
    The Designated Approving Official's dated signature on SF 1157 serves as proper documentation of manual receipt and acceptance for BFC.
    Forward SF 1157, memorandum (if applicable) and supporting documentation to BFC for processing.
    Beckley Finance Center Process SF 1157 for payment.
     

1.35.3.13.3  (08-05-2011)
Non-Procurement or Procurement Orders

  1. The following programs can be either non-procurement or procurement based on the business unit method used.

1.35.3.13.3.1  (08-05-2011)
Ratifications

  1. Ratification is the act of approving an unauthorized commitment by an official who has the authority to do so. An unauthorized commitment is an agreement that is not binding solely because the Government representative who made it lacked the authority to enter into that agreement on behalf of the Government. Ratifications relate to both non-procurement and procurement purchases.

  2. The receiver must use the receipt and acceptance criteria established for the appropriate procurement process when entering receipt and acceptance. Both the receipt and acceptance dates are the date of the Approval Memorandum from Procurement or the date of the purchase order.

  3. Policy and Procedures Memorandum No. 1.6(A), Ratification Procedures, provides procedures for IRS personnel to follow in connection with the ratification of unauthorized commitments. For additional guidance concerning ratification, the CO should contact the Office of Procurement Policy, Policy and Procedures Branch, and/or the appropriate General Legal Services office for assistance.

1.35.3.13.3.2  (06-07-2013)
Rent

  1. GSA bills the IRS for rent charges on a monthly basis. BFC receives the charges through IPAC on or about the 20th of the month for the month in which rent charges are issued.

  2. The receipt date is the earlier of the IPAC accomplished date or the period of performance. The acceptance date is the date BFC stamped the IPAC Billing Certification/Processing Form.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Contact the Rent Program Analyst and the Designated Approving Official that the IPAC has been received and the amount of the IPAC. BFC also forwards the IPAC documentation to both individuals.
    Program Analyst Retrieve the rent backup documentation from the internet, and review the bill to verify that all rent charges are proper and GSA has charged the correct amount. This will require reconciliation between the bill and data resident information in the Foundation Information for Real Property Management (FIRM) system. If discrepancies exist, reconcile with GSA and request any necessary adjustments.
    Forward the information to the Designated Approving Official, after the review has been completed.
    Designated Approving Official Prepare and sign the IPAC Billing Certification/Processing Form.
    Forward the documentation to the Designated Funding Official.
     
    Designated Funding Official Verify accurate funding information is noted on documents.  
    The Designated Funding Official's dated signature on the IPAC Billing Certification/Processing Form serves as proper documentation of manual receipt and acceptance for BFC.  
    Forward all documents to BFC for processing.  

    Note:

    The review and certification must be completed and sent forward to BFC to ensure the rent is processed within 30 calendar days of the IPAC billing statement.

     
    Beckley Finance Center Post disbursements and collections.  
     

1.35.3.13.3.3  (06-07-2013)
Telephones (Commercial)

  1. Commercial vendors bill the IRS for telephone charges.

  2. Both the receipt and acceptance dates are the last date of service period for Prompt Pay services. Business units generally fund prompt pay services (directory listings, installation, and wireless services) with purchase orders. See IRM 1.35.3.13.1.6(3), Purchase Orders, Contracts, and Delivery Orders for purchase order action process flow relating to prompt pay.

  3. Both the receipt and acceptance dates are the beginning date of the service period for Non-Prompt Pay/tariff controlled services. Business units fund non-prompt pay/tariff controlled services by completing Form 2785, Requisition/Obligation Estimate Adjustment Notice.

  4. Action Process Flow for Non-Prompt Pay:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit an invoice to the Designated Approving Official/Designated Agency Office on a monthly basis.
    Designated Approving Official/Designated Agency Office Date stamp the invoice, review charges for accuracy, review for acceptance purposes, and record the appropriate accounting string information on the invoice. If discrepancies exist, reconcile with the vendor and request necessary adjustments.
    The Designated Approving Official's/Designated Agency Office's dated signature on the invoice serves as proper documentation of manual receipt and acceptance for BFC.
    Forward the invoice to BFC for processing.

    Note:

    These payments may be subject to a local tariff or prompt payment depending on the type of services rendered. Therefore, it is important that the Designated Approving Official certify these payments, in accordance with local procedures, to avoid interest and penalties on these payments.

    Beckley Finance Center Process the invoice for payment.
     

1.35.3.13.3.4  (06-07-2013)
Training (Out-Service) (Non-Purchase Card/Non-Imprest Transactions Only)

  1. Out-service training covers training courses, seminars, and conferences conducted by other Government or non-Government organizations.

  2. If the training is procured via a method other than the SF 182, Authorization, Agreement and Certification of Training, the receipt and acceptance criteria established for the appropriate procurement process is used.

  3. If advance payment is required, the SF 182, Authorization, Agreement and Certification of Training , must be signed and dated in Section F, Certification Of Training Completion And Evaluation, of the SF 182 and "advance payment authorized" indicated. Both the receipt and acceptance dates are the signature date in Section F of the SF 182. For payments made in arrears, upon completion of the course, the Approving Official should sign in Section F of the SF 182. Both the receipt and acceptance dates are the end of the training.

  4. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit invoice to BFC.
    Designated Approving Official If after training end date, verify attendance, sign and date Block F of the SF 182. If prepay, sign and date Block E and indicate "Prepay Authorized" .
    Designated Funding Official Verify accurate funding information is noted on documents.
    Beckley Finance Center Process SF 182 for payment.
     

1.35.3.13.3.5  (08-05-2011)
Utilities

  1. Utilities for energy costs, such as heat, light, power, water, sewage, gas, and electricity are usually procured by using one of two methods:

    1. Reimbursable Work Authorization.

    2. Purchase order.

  2. When performing receipt and acceptance for utilities, the receiver must use the receipt and acceptance criteria established for the appropriate procurement process. Utilities can be either a procurement or non-procurement purchase. If procured through a reimbursable work authorization, the receipt date is the actual date of the services. If this information is not available, the business unit must use the accomplished date of the IPAC charge or the period of performance ending date, whichever is earliest, for receipt date purposes. The acceptance date is the date BFC stamped the certification form. If procured through a purchase order, both the receipt and acceptance dates are the statement closing date.

    Note:

    Per FAR 52.241-3, Scope and Duration of Contract; For the period (insert period of service), the Contractor agrees to furnish and the Government agrees to purchase (insert type of service) utility service in accordance with the applicable tariff(s), rules, and regulations as approved by the applicable governing regulatory body and as set forth in the contract. Receipt and acceptance should be done immediately to allow ample time for payment processing to avoid late payment fees.

  3. See IRM 1.35.3.13.1.6, Purchase Orders, Contracts, and Delivery Orders for purchase orders.

  4. See IRM 1.35.3.13.2.25, Reimbursable Work Authorizations/Security Work Authorizations for action process flow when RWA used to procure utilities.

1.35.3.13.4  (08-05-2011)
Advances

  1. Advances are payments made by the IRS to its employees, contractors, grantees, or others prior to receiving goods and/or services (also referred to as advance payments). Examples of recorded advance payments include the purchase of GSA Autos, Postage, and the Working Capital Fund as detailed below. See IRM 1.35.5, Advances, Prepaid Expenses, and Other Assets for additional information concerning advances.

  2. The following chart illustrates the commitment to payment process flow for advances.

    Action Account(s) Affected Action Result
    Create approved requisition in IPS Commitment. Reserves funds.
    AND
    Post transaction to IFS through systems interface.
    Manually post order in IFS. Obligation - Undelivered Orders - Unpaid. Binds funds for future outlay
    AND
    Recognizes a legal requirement to purchase goods and/or services and pay for them, when received and accepted.
    Post/record IPAC (Advance/Prepayment). Obligation - Paid, Undelivered Order. Records advance payment
    Advances to Others. AND
    Cash. Reduces fund balance with Treasury.
    Enter/record receipt and acceptance. Obligation - Paid, Delivered Order. Recognizes that the Government has taken delivery of the goods and/or services, and the Government acknowledges that the goods and/or services meet its requirements
     
    AND  
    Liquidates obligation and advances.  

1.35.3.13.4.1  (06-07-2013)
General Services Administration Autos

  1. General Services Administration (GSA) Autos include automobile purchases for Criminal Investigation (CI). GSA submits an IPAC to BFC for the dollar amount of assembled automobiles.

  2. BFC sends an Advance Processing Form and a copy of the IPAC charge/bill to the Designated Approving Official for review. The Designated Approving Official verifies the information and returns the Advance Processing Form to BFC to establish the advance account.

  3. When the CI field offices receive and accept the automobiles, the Designated Approving Official provides a list of automobiles that have been accepted to BFC to record the reduction of the Prepaid Advance account and to record the assets.

  4. Both the receipt and acceptance dates are the last day of the month the automobiles were accepted if BFC is notified of acceptance after month-end and current date if BFC is notified that the automobiles were accepted in the current month.

  5. The accomplished date of the IPAC is the date used as the document date for the advance account. BFC enters the actual expense to decrease the advance account using the last day of the month the automobiles were received or current date if the automobiles were received in the current month.

  6. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Send a copy of the IPAC charge/bill and an Advance Processing Form to the Designated Approving Official.
    Designated Approving Official Review the GSA bill backup to verify that all items have been ordered and that GSA has charged the correct amount. If discrepancies exist, reconcile with GSA and request any necessary adjustments.
    Record receipt and acceptance in the Criminal Investigation Management Information System (CIMIS) as vehicles are received and accepted and forward property report (received vehicle list) to BFC.

    Note:

    The review and certification must be completed and sent forward to BFC within 10 calendar days of the IPAC billing statement.

    Designated Funding Official Verify accurate funding information is noted on documents.
    Forward all documents to BFC for processing.
    Beckley Finance Center Post IPAC and Advance Processing Certification to establish the advance account.
     
    Post actuals against the advance account, as automobiles are received and accepted by the Criminal Investigation Division.  

1.35.3.13.4.2  (06-07-2013)
Postage

  1. Postage includes charges incurred by the IRS from the United States Postal Service for various postal expenses, such as postal meter charges, business penalty reply mail, etc. The Postal Service bills BFC through IPAC on a monthly basis for 1/12th of the yearly postal estimate. BFC makes final adjustments to the estimates from a 13th billing, generally done in October following the end of the fiscal year.

  2. Each program office incurring postal expenses such as postal meter charges, business reply mail, etc., will, upon receipt of the goods and/or services, sign and annotate the actual date of delivery on the face of the Form 10580-A, Postage Purchase/Expenditure Report and forward the documentation to BFC within three workdays of the purchase. BFC enters the actual expense by using the current date, which decreases the advance amount.

  3. Both the receipt and acceptance dates are the accomplished date of the IPAC to record the monthly advance and current date to record actual expenses that decrease the advance.

  4. BFC sends an Advance Processing Form to the Designated Funding Official upon receipt of the monthly IPAC charge. BFC records the IPAC charge to an advance account upon receipt of the approved Advance Processing Form. The accomplished date of the IPAC is the date used as the document date for the advance account.

  5. BFC records the actual expenses as they occur, based on the information provided by the program offices, to clear the advance account.

  6. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Receive an IPAC and an invoice from the Postal Service.
    Send an Advance Processing Form and a copy of the IPAC Billing Certification/Processing Form to the Designated Funding Official.
    Designated Approving Official Review the bill.
    Complete the Advance Processing Form.
    The Designated Approving Official's dated signature on the Advance Processing Form serves as proper documentation for manual receipt and acceptance for BFC.
    Return documents to the Designated Funding Official.

    Note:

    The review and certification must be completed and sent forward to BFC within 10 days of the IPAC billing statement.

    Designated Funding Official Verify accurate funding information is noted on documents.
    Forward all documents to BFC for processing.
    Beckley Finance Center Posts the advance.
    Program Office Program Office signs and annotates the actual date of delivery on the face of the Form 10580-A indicating when the business unit received the goods and/or services.
    Forward the documents to BFC.

    Note:

    The program office must forward the receiving information to BFC within three workdays of the purchase.

    Beckley Finance Center Process the documents to draw down the advance.

1.35.3.13.4.3  (06-07-2013)
Working Capital Fund

  1. The Working Capital Fund (WCF) provides goods and/or services such as human resources operations and maintenance, payroll processing, and personnel and IT security. The IRS, along with other Department of the Treasury bureaus, makes advance payments to the Treasury Working Capital Fund prior to the receipt of goods and/or services, or other assets. Treasury uses the funds collected to finance programs which provide a continuing cycle of primarily service-oriented business operations.

  2. Designated Funding Officials submit manual Advance Processing Forms, with a breakdown referencing each program charge, after the IPAC billing statement is received. BFC establishes an advance account using the IPAC accomplished date as the document date. Based on the information provided by the Working Capital Fund office, BFC records the actual expenses as they are billed, to clear the advance account.

  3. BFC posts the actual expenses in IFS to draw down IRS obligation and advance payment balances when Treasury sends the billing statement. Corporate Budget and the Designated Funding Officials monitor the quarterly draw down of the Working Capital Fund obligations at the end of the fiscal year.

  4. Both the receipt and acceptance dates are the accomplished date of the IPAC when recording the advance and the current date when recording actual expenses.

  5. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Department of Treasury Office of Financial Management Submit the Collection Letter stating the amount of expected charges to BFC.
    Designated Funding Official Submit Form 2785 to BFC for obligation based on the Collection Letter amounts.
    Beckley Finance Center Forward the Advance Processing Form to Designated Funding Official for certification upon receipt of the IPAC charge/bill.
    Designated Approving Official Complete the Advance Processing Form.
    The Designated Funding Official's dated signature on the Advance Processing Form serves as proper documentation of manual receipt and acceptance for BFC.
    Designated Funding Official Verify accurate funding information is noted on documents.
    Forward all documents to BFC for processing.
    Beckley Finance Center Post the advance in IFS.
     
    Process the documents to draw down the account.  

Exhibit 1.35.3-1 
Summary of Receipt and Acceptance Requirements

DOCUMENT TYPE RECEIPT AND ACCEPTANCE DOCUMENTATION REQUIRED BY BFC RECEIPT DATE/ ACCEPTANCE DATE
Administrative Summons
See IRM 1.35.3.13.2.1
Approved Form 6863 or invoice approved by the Designated Approving Official. Receipt date is the "date complied with" from Section B of Form 6863.
Acceptance date is the dated signature of the officer/agent.
Attorney Fees
See IRM 1.35.3.13.2.2
Copy of award document, Chief Counsel Attorney/Designated Approving Official memorandum, settlement agreement, and Form 2785. Dated signature on the Chief Counsel Attorney/Designated Approving Official memorandum approving attorney fees, unless otherwise annotated in the settlement agreement.
Blanket Purchase Agreements
See IRM 1.35.3.13.1.1
Funded BPA caller’s log approved by the Designated Funding Official. Last day of the month the goods and/or services were received.
Child Care Subsidy
See IRM 1.35.3.13.2.3
Invoice approved by the Designated Approving Official. If BFC pays in advance, first day of the billing/service period.
For payments in arrears, last day of the service period.
Commercial Bills of Lading
See IRM 1.35.3.13.2.4
Invoice approved by the Designated Approving Official and the carrier's shipping document. Actual delivery date.
For bundled invoices, use the last day of the week invoices are accumulated.
Consolidated American Payroll Processing System
See IRM 1.35.3.13.2.5
SF 1081, IPAC Billing Certification/Processing Form, and Payroll Advice of Charge. Date the Designated Approving Official signs the IPAC Billing Certification/Processing Form.
Corporate Travel Accounts
See IRM 1.35.3.13.2.6
Funded invoice/ statement approved by the Designated Approving Official. BFC date stamp on the invoice/statement.
Delegated Leases
See IRM 1.35.3.13.1.2
Electronic Receiver (the receipt and acceptance document from IPS). On or before the 25th day of the month for the current month.
Disclosure of Information - Administrative Claims
See IRM 1.35.3.13.2.7
Claim letter signed and dated by taxpayer. Date the disclosure office receives acknowledgement that the claim letter has been accepted by the claimant.
Employee Reimbursables
See IRM 1.35.3.13.2.8
SF 1034 with receipts or canceled checks. Date the SF 1034 is signed by the approving/authorizing official.
If there are two approval signatures on the SF 1034, use the latest approval dated signature.
If the approval signature is not dated, use the BFC date stamp on the SF 1034.
For miscellaneous reimbursement claims, use the end of the service period or date of the receipt provided.
Federal Telecommunication Services
See IRM 1.35.3.13.2.9
IPAC Billing Certification/Processing Form approved by the Designated Funding Official. Receipt date is the last day of the service month.
Acceptance date is the BFC date stamp on the IPAC Billing Certification/Processing Form.
Fedstrips (General Services Administration Supply/Furniture Purchases)
See IRM 1.35.3.13.2.10
IPAC Billing Certification/Processing Form approved by the Designated Approving Official. Receipt date is the shipment date indicated on the backup documentation.
Acceptance date is the BFC log date.
If multiple shipment dates occur within the same month, the receipt date is the latest shipment date for that month.
Foreign Service Accounts
See IRM 1.35.3.13.2.11
Spreadsheet approved by the financial analyst/approving official. Last day of the period of performance on the approval spreadsheet.
Fuel/Maintenance
See IRM 1.35.3.13.2.12
Funded invoice/statement approved by the Designated Approving Official/Designated Agency Office. Receipt date is the invoice/statement closing date.
Acceptance date is the date the Designated Approving Official/Designated Agency Office signs the invoice/statement.
General Services Administration Autos
See IRM 1.35.3.13.4.1
Advance Processing Form approved by the Designated Approving Official. Last day of the month the automobiles were accepted, if BFC is notified of acceptance after month-end.
Current date, if automobiles were accepted in the current month.
Interagency Agreements
See IRM 1.35.3.13.1.3
Separate receiving document in IPS for each month billed. Date the goods and/or services were received.
For monthly services, last date of the billing period, as determined by the backup documentation.
If advance payment is required, the first date of the billing period, as determined by the backup documentation, or the effective date of the interagency agreement.
Inter-Governmental Personnel Act Agreements
See IRM 1.35.3.13.2.13
OF 69 and invoice approved by the Designated Approving Official. Last date of the billed service period being billed.
If advance payment is authorized, use the beginning date of the period of performance.
Internal Revenue Bills of Lading - Commercial
See IRM 1.35.3.13.2.14
SF 1113 and Form 12741 approved by the Designated Approving Official. Receipt date is the actual delivery date annotated in block 18a on Form 12741.
Acceptance date is the date the Designated Approving Official signs the SF 1113 and Form 12741.
Internal Revenue Bills of Lading - Relocation
See IRM 1.35.3.13.2.15
Transportation Service Provider invoice approved by the IRS Traffic Manager/Designated Approving Official and the appropriate Bill of Lading (Form 13135 and SF 1113), weight tickets (certificates), Accessorial (Additional) Service Report, and inventory list. Date the pre-payment audit contractor date stamps the invoice.
Judgment Fund (Small Claims)
See IRM 1.35.3.13.2.16
FMS Form 197 and/or Form 8546 and approval memorandum. Dated signature of the Designated Approving Official on the FMS Form 197.
Lien Fees
See IRM 1.35.3.13.2.17
Funded invoice/certification form approved by the Designated Approving Official for manual process. Dated acceptance of the Designated Approving Official when lien document recorded in the Automated Lien System (ALS).
 
Locator Services
See IRM 1.35.3.13.1.4
Invoice approved by the Designated Agency Office. Last date the services were performed.  
Low Income Taxpayer Clinics
See IRM 1.35.3.13.1.5
Charges by Appropriation Report approved by the program analyst. Last day of the month referenced on the CARS Account Statement.  
If the reporting cycle date is in a prior calendar year, use December 31 of the funding fiscal year.  
Miscellaneous Medical Services
See IRM 1.35.3.13.2.18
Copy of U.S. Department of State’s Voucher for Medical Services (MED-254) approved by the Claims Examiner/Designated Approving Official. Department of State’s Claim Examiner's/Designated Approving Official’s dated signature on the MED-254.  
Motor Pool
See IRM 1.35.3.13.2.19
IPAC Billing Certification/ Processing Form approved by the Designated Approving Official. Receipt date is the last day of the billing cycle.  
Acceptance date is the BFC log date.  
Packers Authorizations (Relocation Transportation Invoices)
See IRM 1.35.3.13.2.20
SF 1034 and Form DS-1573. Receipt date is the date found on SF 1034 under column heading "Date of Delivery or Service."  
Acceptance date is the end date for period of performance.  
Personal Property Claims
See IRM 1.35.3.13.2.21
Memorandum approved by the claims manager, and requisition number provided by Designated Funding Official. Dated signature of the claims manager on the memorandum.  
Postage
See IRM 1.35.3.13.4.2
United States Postal Service (USPS) postal forms/memoranda expenses and Advance Processing Form approved by the Designated Approving Official. Accomplished date of the IPAC to record monthly advance.  
Current date to record actual expenses that decrease the advance.  
Printing
See IRM 1.35.3.13.2.22
Certification memorandum or IPAC Billing Certification/Processing Form approved by the Designated Approving Official. For print site orders, the receipt date is the date the print job was received by the site and the acceptance date is the BFC log date on the IPAC Billing Certification/Processing Form.  
For Media and Publications print orders, the receipt date is the date indicated on the certifying PSD report and the acceptance date is the BFC date stamp.  
If multiple shipment dates within the same month, use the latest shipment date.  
Purchase Cards/Convenience Checks (Using Purchase Card Module)
See IRM 1.35.3.13.2.23
Enter receipt and acceptance in the Purchase Card Module. Date the goods and/or services were actually received.  

Note:

These convenience checks are typically used for supplies and the Public Transportation Subsidy Program (PTSP).

 
Purchase Cards/Convenience Checks (Not using Purchase Card Module)
See IRM 1.35.3.13.2.24
Funded Statement of Account approved by the Purchase Card Approving Official. Invoice/statement closing date.  

Note:

These convenience checks are used for Manual Travel Authorizations and Manual Emergency Salary Payments.

 
Purchase Orders, Contracts and Delivery Orders
See IRM 1.35.3.13.1.6
Electronic receiver (only electronic receivers with purchase order, contracts, and delivery orders). Unless otherwise stipulated in the contract:  
Fluctuating and Non-Fluctuating Recurring Orders/Contracts - Last day of the service period.  
One-Time Orders/Contracts - Receipt date is the date goods and/or services are actually received. Acceptance date must be within seven calendar days of the receipt date, unless a longer acceptance period is stipulated in the contractual agreement.  
Advance Payments - Dates are either the first day of the period of performance or the date of award for the item/service on the purchase order.  
Utilities - Statement closing date.  
Training - Last day of training.  
Prepaid Training - Date the Functional Training Coordinator signs the prepayment authorization.  
Ratifications
See IRM 1.35.3.13.3.1
See documentation requirements established for type of document used in ratification, for example, purchase order, purchase card, etc. in appropriate section of this IRM. Use dates established for applicable type of document, for example, purchase order, purchase card, etc. See appropriate section of this IRM for guidance.  
Reimbursable Work Authorizations/Security Work Authorizations
See IRM 1.35.3.13.2.25
IPAC Billing Certification/Processing Form approved by the Designated Approving Official. Receipt date is actual date services were rendered. If not available, receipt date is IPAC accomplished date or period of performance ending date, whichever is earliest.  
Acceptance date is the BFC date stamp on the certification form.  
Relocation Services Contract
See IRM 1.35.3.13.1.7
Invoice approved by the BFC Relocation Services Coordinator. BFC date stamp on the invoice.  
Rent
See IRM 1.35.3.13.3.2
IPAC Billing Certification/ Processing Form approved by the Designated Funding Official. Receipt date is the earlier of the IPAC accomplished date or the period of performance.  
Acceptance date is the date BFC stamped the IPAC Billing Certification/Processing Form.  
Representation Fund
See IRM 1.35.3.13.2.26
SF 1034. Dated signature of the Designated Approving Official on SF 1034.  
Sales and Seizures
See IRM 1.35.3.13.2.27
Approved Form 6888, with or without invoice attached, or invoice approved by the Authorized Field Employee. Advertising - The last date the advertisement posted in the newspaper.  
Towing - The date of the actual towing.  
Storage - The last date of the storage period.  
Locksmith - The date of the actual service.  
Utilities - The last date of the billing period.  
Miscellaneous Expenses - Date the service was provided or the last date of the billing period.  
Settlement Agreements
See IRM 1.35.3.13.2.28
Settlement agreement and memorandum approved by the Office of Chief Counsel/ Designated Approving Official. Dated signature of Chief Counsel Attorney/ Designated Approving Official on the settlement agreement, unless otherwise stipulated in the agreement.  
Subscriptions
See IRM 1.35.3.13.1.8
Form 1334 when advance payment processed through the convenience check program. For advance payments, date of the award or the start date of the period of performance. Otherwise, both the receipt and acceptance dates are the end of the billing period.  
Form 1334 or Form 2785 when advance payment processed through the purchase card.  
Purchase order with advance payment required.  
Purchase order with no advance payment required.  
Tax Counseling for the Elderly
See IRM 1.35.3.13.1.9
Charges by Appropriation Report approved by the program analyst. Last day of the month referenced on the CARS Account Statement.  
If the reporting cycle date is in a prior calendar year, use December 31 of the funding fiscal year.  
Telephones (Commercial)
See IRM 1.35.3.13.3.3
Invoice approved by the Designated Approving Official/Designated Agency Office. Form 2785 and Purchase Orders - Last date of service period for Prompt Pay services.  
For Non-Prompt Pay /tariff controlled services, beginning date of the service.  
Telephones (Government)
See IRM 1.35.3.13.2.29
IPAC Billing Certification/Processing Form approved by the Designated Approving Official. Receipt date is the earlier of the period of performance or the IPAC accomplished date.  
Acceptance date is the BFC date stamp on the IPAC Billing Certification/Processing Form.  
Torts
See IRM 1.35.3.13.2.30
SF 1145 and Form 2785. Dated signature of claims manager/designated approving official on SF 1145.  
Training (Out-Service)(Non-Purchase Card/Non-Imprest Transactions Only)
See IRM 1.35.3.13.3.4
SF 182. Signature date in Section F, box 1e of the SF 182 for advance payments.  
For payments made in arrears, end of the training.  
Unemployment Compensation for Federal Employees
See IRM 1.35.3.13.2.31
IPAC Billing Certification/ Processing Form approved by the Designated Funding Official. Last day of the billing period.  
Uniform Allowance
See IRM 1.35.3.13.2.32
SF 1034. Dated signature of the Designated Approving Official on the SF 1034.  
Utilities
See IRM 1.35.3.13.3.5
RWA or Purchase order. RWA - Receipt date is actual date services were rendered. If not available, receipt date is IPAC accomplished date or the period of performance ending date, whichever is earliest.  
Acceptance date is the BFC date stamp on the certification form.  
Purchase order - Statement closing date.  
Witness Fees
See IRM 1.35.3.13.2.33
SF 1157, memorandum, and supporting documentation approved by the Designated Approving Official. Last day the witness appeared in court.  
Working Capital Fund
See IRM 1.35.3.13.4.3
Advance Processing Form approved by the Designated Funding Official. Accomplished date of the IPAC when recording the advance.  
Current date when recording actual expenses.  

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