1.14.12 IRS Environmental Compliance Program184.108.40.206 Program Scope220.127.116.11.1 Background18.104.22.168.2 Authority22.214.171.124.3 Responsibilities126.96.36.199.4 Program Objectives and Review188.8.131.52.5 Acronyms 184.108.40.206.6 Related Resources 220.127.116.11 Policy Part 1. Organization, Finance, and Management Chapter 14. Facilities ManagementSection 12. IRS Environmental Compliance Program 1.14.12 IRS Environmental Compliance Program Manual Transmittal May 10, 2017 Purpose (1) This transmits revised Internal Revenue Manual (IRM) 1.14.12, IRS Environmental Compliance Program. (2) This IRM provides the purpose, authorities, directives and responsibilities for compliance with environmental regulations and other requirements. Material Changes (1) As of January 1, 2017, the Internal Revenue Service (IRS) instituted a requirement that the IRM address relevant internal controls. This will inform employees about the importance of and context for internal controls by describing the program objectives and officials charged with program management and oversight. Internal controls are the program’s policies and procedures which ensure: Mission and program objectives are clearly delineated and key terms defined. Program goals are established and performance is measured to assess the efficient and effective mission and objective accomplishment. Program and resources are protected against waste, fraud, abuse, mismanagement and misappropriation. Program operations are in conformance with applicable laws and regulations. Financial reporting is complete, current and accurate. Reliable information is obtained and used for decision making and quality assurance. Effect on Other DocumentsThis supersedes IRM 1.14.12 dated May 1, 2013. AudienceServicewide Effective Date(05-10-2017)Richard L. RodriguezDirectorFacilities Management and Security ServicesAgency-Wide Shared Services 18.104.22.168 (05-10-2017) Program Scope Purpose: The purpose of the IRS Environmental Compliance Program is to ensure the IRS: obtains and maintains compliance with applicable federal, state and local environmental regulations. develops and maintains controls to prevent incidents that could have a negative impact on the environment. promotes continual improvement in environmental performance and stewardship throughout the organization. The objectives of the IRS Environmental Compliance Program are to: promote a proactive environmental compliance and protection program that supports the IRS mission. ensure that all employees and managers comply with IRS environmental rules, regulations, and policies. prevent incidents at IRS facilities that have the potential to damage the environment or jeopardize the health and safety of IRS employees or the surrounding community. Audience: IRS employees and contractors engaged in any activity that has the potential to affect the environment. Policy Owner: Director, Facilities Management and Security Services (FMSS) Program Owner: FMSS Chief, Environment, Health and Safety (EHS) Primary Stakeholders: FMSS Territory Managers (TM) and their personnel. 22.214.171.124.1 (05-10-2017) Background The Environmental Protection Agency (EPA) and state agencies that have been given primacy over environmental protection have statutory authority over federal facilities’ compliance with federal, state, and local environmental statutes. This IRM expresses the policy that IRS fully intends to comply with all applicable federal, state and local laws governing environmental quality. 126.96.36.199.2 (05-10-2017) Authority 40 Code of Federal Regulations (CFR), Chapter 1, Environmental Protection Agency 41 CFR, 102-74, Facility Management Executive Order (EO) 13693, Planning for Federal Sustainability in the Next Decade (03/25/2015) Treasury Directive (TD) 75-04, Energy Management Program TD 75-09, Environmental Management and Sustainability Program IRS servicewide policy, P-1-235 Environment, Safety and Health Policy State and local environmental regulations. The major federal environmental statutes contain waivers of sovereign immunity that require IRS facilities to comply with state and local substantive and procedural requirements. The most stringent applicable requirement must be followed. 188.8.131.52.3 (05-10-2017) Responsibilities The Deputy Commissioner for Operations Support (DCOS) may exempt IRS law enforcement activities and related personnel, resources, and facilities, from the provisions of EO 13693, to the extent he or she determines necessary to protect undercover operations from unauthorized disclosure. The Director, FMSS, is designated as the Senior Environmental Official (SEO) and is responsible for: Overall management, administration, implementation, and evaluation of the Environmental Compliance Program. Ensuring operations of buildings with delegated authority are conducted in accordance with all applicable environmental regulations. Designating the FMSS National Energy Program Manager to oversee the implementation of the energy program. Ensuring adequate staff, resources, and funding to implement an effective environmental compliance program at all operational levels. Establishing procedures to ensure effective implementation of the agency policy and program. Developing goals, objectives, and measures for improving IRS environmental compliance program performance. FMSS TM, responsibilities include: Establishing and managing environmental compliance programs, which meet IRS policies and federal, state and local regulations, in their servicing areas. Providing resources and organizational support for correcting environmental hazards. Promoting environmental compliance programs and information. Managers and supervisors responsibilities include: Ensuring that employees and contractors under their supervision receive environmental compliance training relevant to their job tasks. Ensuring incidents that may impact the environment are reported. Cooperating with the territory FMSS environmental coordinator, Headquarters EHS staff, and/or regulatory compliance officers when performing an inspection or investigation. All IRS employees will: Perform duties in a manner that does not create environmental harm or hazards for themselves, their fellow employees, or the larger community in which the facility is located. Comply with IRS environmental policies and procedures. Report incidents, accidents and near misses that may have a negative effect on the environment. 184.108.40.206.4 (05-10-2017) Program Objectives and Review Program Goals: To ensure that all IRS operations are performed in compliance with applicable federal, state, and local environmental regulations. Program Reports: TD 75-09 requires all Bureaus to perform an independent EHS audit of their facilities on a five year cycle. Program Effectiveness: The audit reports are used to judge program effectiveness and to develop and implement corrective actions on instances of non-compliance or where programs are deemed weak which may lead to a non-compliance. Program Review: The EHS Headquarters Staff conducts quarterly reviews with EHS field personnel to ensure early identification of potential instances of non-compliance. 220.127.116.11.5 (05-10-2017) Acronyms Acronym Definition CFR Code of Federal Regulations DCOS Deputy Commissioner for Operations Support EHS Environment, Health and Safety EPA Environmental Protection Agency FMSS Facilities Management and Security Services SEO Senior Environmental Official TD Treasury Directive TM Territory Managers 18.104.22.168.6 (05-10-2017) Related Resources IRM 1.2.10, Organization, Finance, and Management, Servicewide Policies and Authorities, Policy Statements for Organization, Finance and Management Activities IRM 1.14.4, Personal Property Management IRM 1.14.5, Occupational Safety & Health Program IRM 10.2.9, Occupant Emergency Planning 22.214.171.124 (05-10-2017) Policy This section establishes the IRS guidance for compliance with environmental regulations, EO and TD. IRS Environment, Health and Safety Policy, P-1-235, found in IRM 126.96.36.199, Organization, Finance, and Management, Servicewide Policies and Authorities, Policy Statements for Organization, Finance and Management Activities is applicable across all IRS activities and operations. This section provides specific environmental guidance for implementing the policy.