1.32.10 Reporting on Event-Related Spending

Manual Transmittal

May 11, 2020

Purpose

(1) This transmits revised IRM 1.32.10, Servicewide Travel Policies and Procedures, Reporting on Event-Related Spending.

Material Changes

(1) This IRM contains procedures on the reporting process for event-related spending. IRM 1.32.10.1, Program Scope and Objectives, added to conform to the new internal control requirements described in IRM 1.11.2, Internal Revenue Manual (IRM) Process. Also, rearranged and updated existing IRM content to place information involving internal controls for the IRM under this subsection. All subsequent subsections were renumbered, accordingly.

(2) Changed the title of the IRM to “Reporting on Event-Related Spending.”

(3) IRM 1.32.10.1.2, Authorities, deleted authorities no longer relevant to this IRM.

(4) IRM 1.32.10.1.3, Responsibilities, deleted all responsibilities pertaining to event-spending policy and procedures due to the realignment of the Event-Spending program from CFO to HCO.

(5) IRM 1.32.10.1.3.1(b), Responsibilities, CFO and Deputy CFO, updated the name of the review board from Training Review Board to Servicewide Training Advisory Council (STAC).

(6) IRM 1.32.10.1.3.2, Responsibilities, Associate CFO for Financial Management, updated responsibilities.

(7) IRM 1.32.10.1.3.3, Responsibilities, Travel Management, updated responsibilities and title per CFO realignment.

(8) IRM 1.32.10.1.3.6, Responsibilities, HCO, deleted responsibilities no longer pertaining to event spending reporting.

(9) IRM 1.32.10.1.3.7(1)(a), Responsibilities, Business Units, added requirement of creating IOCs, if required by the business unit, for any event expenditure between $0 and $19,999.

(10) IRM 1.32.10.1.3.7(1)(b), Responsibilities, Business Units, updated requirement to ensure a unique IOC is created for any event expenditures expected to be $20,000 or more. Deleted responsibilities that are no longer relevant to this IRM.

(11) IRM 1.32.10.1.6, Terms/Definitions, updated terms/definitions.

(12) IRM 1.32.10.1.7, Acronyms, updated acronyms.

(13) IRM 1.32.10.1.8, Related Resources, deleted resources no longer relevant to event-spending reporting.

(14) IRM 1.32.10.1.8(3), Related Resources, added Frequently Asked Questions About Treasury Directive 12-70 Review and Approval Process.

(15) IRM 1.32.10.1.8(4), Related Resources, added Delegation Order 1-58, Policy and Guidance for Conference (including: meetings, retreats, seminars, symposiums or training activities) Approval and Planning.

(16) IRM 1.32.10.2(2), Reporting Requirements to Treasury, removed Mission-Critical Travel Exclusion Events as this is now covered under event-spending policy and procedures due to the realignment of the Event-Spending program from CFO to HCO.

(17) IRM 1.32.10.2(2)(d), Reporting Requirements to Treasury, added non-IRS employees that the IRS is paying for to add clarification to required information.

(18) IRM 1.32.10.2(3), Reporting Requirements to Treasury, updated information that must be submitted by the business units at cfo.event.request@irs.gov.

(19) IRM 1.32.10.2(5), Reporting Requirements to Treasury, added that prior to November 15, business units are responsible for ensuring actual costs for the preceding fiscal year are finalized and reported.

(20) IRM 1.32.10.2(6), Reporting Requirements to Treasury, added that each November, CFO will provide Treasury with detailed information on events costing more than $100,000 for the preceding year for public reporting.

(21) IRM 1.32.10.2(7), Reporting Requirements to Treasury, added that Treasury must publish all events over $100,000 publicly by November 30 each year.

(22) IRM 1.32.10.3(1), removed the requirement for submitting a Request for Event Spending Approval form due to the updated process that requests are now submitted in STETS.

(23) HCO is now the owner of event spending request procedures. The following sections have been removed from this IRM and policy and guidance can now be found in Treasury Directive 12-70, Policy and Guidance for Conference Approval, Planning and Reporting, Frequently Asked Questions About Treasury Directive 12-70 Review and Approval Process and IRM 6.410.1, Learning and Education Policy:

  1. Event Spending Request Approvals

  2. Approval Thresholds

  3. Mission Critical Travel Exclusions

  4. Treasury-wide Exclusions to Treasury Directive 12-70 Requirements

  5. IRS-Specific Exclusions to Treasury Directive 12-70 Requirements

  6. IRS Employee Event Attendance

  7. Re-approval Requirements for All Event Spending Requests

  8. Record Keeping and Reporting Requirements for Events

  9. Events Greater than $10,000 but Less than $20,000

  10. Events Greater than $20,000

  11. Internal Order Codes for Events Excluded From the Approval Process

  12. Events Requiring Treasury Approval

  13. Treasury Approval Process

  14. Hosting, Co-Hosting, or Sponsoring Events in Excess of $500,000

  15. Meeting Event Spending Requests Approvals

  16. Meeting Approval Timeliness

  17. Request for Meeting Event Spending Approval Forms

  18. Calculation of Meeting Estimated Event Costs

  19. Digital/Electronic Signatures

  20. Planning, Site Selection, and Use of Off-Site/Non-Government Facilities

  21. Site Selection

  22. Meeting Event Site Selection

  23. Use of a Non-Government Facility for a Meeting

  24. Procurement of a Non-Government Facility

  25. Use of Third-Party Event Planners

  26. Single Entry Time Reporting

  27. Light Refreshments

  28. Collocation and Facilities

  29. Registration Fees

  30. Gifts and Ethical Conduct

  31. Non-Federal Source Reimbursement

  32. Promotion Items and/or Mementos

  33. Sustainable Temporary Duty Travel

  34. Servicewide Video Editorial Board

(24) This revision includes changes through the document for the following:

  1. Updated the CFO office names and responsibilities

  2. Added minor editorial changes

  3. Updated links throughout the IRM

Effect on Other Documents

IRM 1.32.10, dated November 24, 2014, is superseded.

Audience

All business units

Effective Date

(05-11-2020)


Ursula S. Gillis
Chief Financial Officer

Program Scope and Objectives

  1. Purpose: This IRM contains the event spending reporting requirements that Travel Management uses to prepare reports for the Department of the Treasury. This guidance applies to all events hosted or not hosted by the IRS including, but not limited to, conferences, training and meetings, and covers planning, attendance and approval requirements.

  2. Audience: All business units

  3. Policy Owner: CFO

  4. Program Owner: CFO, Travel Management

  5. Primary Stakeholders: All business units

  6. Program Goals: Report on events costing $20,000 or more in compliance with Treasury’s reporting requirements.

Background

  1. In June 2011, the White House launched a campaign to cut waste across the federal government, which targeted ineffective and wasteful spending. Treasury issued Treasury Directive 12-70, Policy and Guidance for Conference Approval, Planning and Reporting, addressing event spending.

Authorities

Responsibilities

  1. This section provides responsibilities for:

    1. CFO and deputy CFO

    2. Associate CFO for Financial Management

    3. Travel Management

    4. Associate CFO for Internal Control

    5. Associate CFO for Corporate Budget

    6. HCO

    7. Business units

CFO And Deputy CFO
  1. The CFO and deputy CFO are responsible for:

    1. Overseeing the event spending reporting procedures.

    2. Serving as a member of the Servicewide Training Advisory Council (STAC) and providing high-level review of all planned training events to ensure training is justified, needed and delivered in the most cost-effective manner.

Associate CFO for Financial Management
  1. The Associate CFO for Financial Management is responsible for establishing and ensuring compliance with TD 12-70, Policy and Guidance for Conference Approval, Planning and Reporting, event spending reporting requirements.

Travel Management
  1. Travel Management is responsible for:

    1. Reviewing event spending reports to ensure compliance with TD 12-70, Policy and Guidance for Conference Approval, Planning and Reporting.

    2. Coordinating with the business units to gather actual costs for events costing $20,000 or more and enter them into the Treasury database.

    3. Reviewing event spending-related documentation with the business units periodically.

Associate CFO for Internal Control
  1. The ACFO for Internal Control is responsible for periodically reviewing the actual event expenses and documentation to ensure compliance with the Treasury reporting requirements as part of A-123 testing.

Associate CFO for Corporate Budget
  1. The ACFO for Corporate Budget is responsible for:

    1. Developing guidance for establishing Internal Order Codes (IOC).

    2. Activating unique IOCs created by the business units for events costing $20,000 or more.

    3. Preparing IOC reports on events costing $20,000 or more for reporting to Treasury.

HCO
  1. HCO is responsible for reviewing and creating approval packages for all events costing $20,000 or more in accordance with guidelines located at Servicewide Strategic Training Management (SSTM).

Business Units
  1. Business units are responsible for:

    1. Creating IOCs, if required by the business unit, for any event expenditures between $0 and $19,999. These are business unit specific and are not used by other business units. The business unit’s finance or budget staff establishes a standard, specific IOC following Corporate Budget’s guidance.

    2. Ensuring unique IOCs are created for any event expenditures expected to be $20,000 or more.

    3. Reporting all actual costs for events costing $20,000 or more in accordance with the requirements of TD 12-70, Policy and Guidance for Conference Approval, Planning and Reporting, to cfo.event.request@irs.gov.

    4. Adhering to the guidelines developed for processing and approving TD 12-70, Policy and Guidance for Conference Approval, Planning and Reporting, events in IRM 6.410.1, Learning and Education Policy.

Program Management and Review

  1. Internal controls encompass a set of related policies and procedures to provide reasonable assurance that event spending reports are accurate, reliable and comply with applicable laws and regulations.

  2. Program reports: Event spending must meet all requirements of law, executive orders, regulations and all other applicable IRS procedures. Travel Management uses reports obtained from the Integrated Financial System (IFS) and Servicewide Training Events Tracking System (STETS) to prepare event spending reports for the Department of the Treasury.

  3. Program effectiveness: Program effectiveness is measured to ensure accuracy of the information and amounts recorded on source document and compliance with Department of the Treasury reporting requirements.

Program Controls

  1. Several program controls are in place to ensure compliance with Department of the Treasury requirements. They include, but are not limited to, the controls listed below:

    Control Control Method
    Segregation of duties A clear segregation of duties exists between those who initiate records and those who prepare reports.
    Source document format A standard format is used to ensure proper recording of event spending transactions consistently.
    Reconciliation IFS and STETS records for event spending transactions are compared and analyzed for any differences.
    Management approval Management review and approval of event spending reports are delegated to the director who has responsibility for overseeing all reports.
    Records retention Audit records are created and retained for event spending reports in accordance with the General Record Schedule.

Terms/Definitions

  1. The following terms and definitions apply to this program:

  2. Conference - A pre-arranged formal event with at least some of the following characteristics: designated participants and/or registration, a published substantive agenda, and scheduled speakers or discussion panels on a particular topic, and involves IRS expenses (other than the salaries of attendees), such as expenses for refreshments, meals, or travel (including transportation, lodging, or other expenses authorized under the Federal Travel Regulation (FTR)). A conference may include, but is not limited to, a retreat, convention, seminar or symposium. A conference typically is not a:

    • Routine operational meeting

    • Law enforcement activity

    • Mission-critical core function activity

    • Response to an emergency or recovery activity related to a catastrophic event

    • Testing activity (including the planning, scheduling and conducting)

    • Technical assistance/operational review site visit

  3. Convention - A formal meeting of members or representatives of a profession or industry.

  4. Event - An all-inclusive term to include a conference, meeting, training occurrence, award ceremony or other similar gathering that, for the purpose of this guidance, involves expenses of the attendees, such as for travel, meals or refreshments.

  5. Gift - Anything of monetary value, including transportation, local travel, lodging and meals, whether provided in-kind, by purchase of a ticket, payment in advance, or reimbursement after the expense has been incurred.

  6. Government space - An IRS or other federal, state, or municipal building, room or facility.

  7. Hosted/co-hosted event - An event arranged either in total or in part by the IRS, Treasury, or another Treasury bureau, held in either a government or commercial facility, that may include both employees and non-employees as attendees. The bureau provides or arranges for resources required to hold the event.

  8. Internal order code - An IFS data element that collects expenditure data for a specific project; used to track training and event-related costs, and to track planning and expenditure data for projects within IFS.

  9. Light refreshments - Include, but are not limited to: coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, muffins, fruit, vegetable trays, cheese trays, pretzels, cookies and chips.

  10. Meeting - A gathering of people with a purpose to discuss business matters that involves strategizing, planning and resolving specific issues or areas of concern.

  11. Memento - An object kept as a reminder of a person, place or event. This includes award trophies, speakers’ gifts and any other item that commemorates an event.

  12. Non-government space - A building, room or facility owned by a private-sector organization or entity.

  13. Off-Site - A location not on IRS premises, including other government facilities and privately-owned buildings, such as hotels.

  14. Retreat - A meeting held off-site or away from the normal duty station or office. The attendees are staff who meet to discuss various aspects of government or departmental activities, or to review progress and challenges of the implementation of government or departmental policies. Retreats usually offer participants an opportunity to interact in an informal manner to a greater extent than they otherwise would in the normal course of work. This interaction is for the purpose of developing stronger and more effective working relationships.

  15. Seminar - A lecture or presentation delivered to an audience on a topic or set of topics that may be educational in nature.

  16. Sponsored event - An event in which IRS, Treasury or another Treasury bureau pays another entity to host the event, such as through a contract or grant. Paying an established per-attendee fee does not constitute sponsorship.

  17. Symposium - A gathering of experts in a particular field at which papers are presented by specialists on particular subjects and discussed with a view to making recommendations.

  18. Total cost of an event - The total cost of an IRS event is a key indicator in determining the level of approval required and includes all direct and indirect expenses, excluding salaries. For joint events, the sponsoring organization is responsible for coordinating and securing the total cost and maintaining the records for the event.

  19. Training - A planned, prepared and coordinated program, course, curriculum, subject or program of instruction or education that improves individual and organizational performance and helps achieve the agency’s mission and performance goals.

Acronyms

  1. The following acronyms apply to this program:

    Acronyms Description
    A/V Audio-Visual
    IFS Integrated Financial System
    IOC Internal Order Code
    STETS Servicewide Training and Event Tracking System

     

Related Resources

  1. IRM 1.33.4, Financial Operating Guidelines

  2. IRM 6.410.1, Learning and Education Policy

  3. Frequently Asked Questions About Treasury Directive 12-70 Review and Approval Process

  4. Delegation Order 1-58 (Rev. 1), Policy and Guidance for Conference (including: meetings, retreats, seminars, symposiums or training activities) Approval and Planning

Reporting Requirements to Treasury

  1. Treasury administers a tracking database for events costing $20,000 or more and oversees internal or external requests for event spending data.

  2. For all events that have total costs of $20,000 or more, the following details should be submitted by the business units via email to cfo.event.request@irs.gov within 10 days of the event completion date:

    1. Name of event

    2. Date

    3. Event location (facility name, address, city and state)

    4. Number of IRS employees and non-IRS employees attending that the IRS is paying for

    5. Point of contact for additional event details

  3. Within 40 days of the completion of the event, the following actual event cost information must be submitted by the business units via email to cfo.event.request@irs.gov:

    1. IOC number

    2. Event title

    3. Point of contact name

    4. Point of contact email address

    5. Point of contact phone number

    6. Host bureau (IRS)

    7. Start date of the event

    8. End date of the event

    9. Number of attendees

    10. Event facility

    11. Event location (city and state only)

    12. Description of event’s purpose (training, meeting, forum, conference, etc.)

    13. Brief explanation of how the event furthered the IRS’s mission

    14. Justification for the use of non-government space, if applicable

    15. Description of the contracting procedures

    16. Total number of room nights

    17. Lodging per diem rate

    18. All travel-related expenses that include, but are not limited to: lodging, M&IE, airfare, miscellaneous costs, transportation (rail, rental car, privately owned vehicle), taxis, parking

    19. Meeting room rental charges, if applicable

    20. Food, beverage charges or light refreshments, if applicable

    21. A/V equipment charges, including A/V equipment, A/V technician and labor fees and meeting room internet fees, if applicable

    22. Non-A/V equipment and room set up charges, if applicable

    23. Meeting expenses (non-travel costs) including tuition, registration, cancellation fees

    24. Total cost

    25. Variance statement (required if event costs are 10% above or below the estimated costs) - detail must be provided as why the costs were so much less and/or more than the estimated costs

  4. CFO will enter information reported by the business units at 40 days post event into the Treasury online tracking database.

  5. Prior to November 15, business units are responsible for ensuring actual costs for the preceding fiscal year are finalized and reported.

  6. Each November, CFO will provide Treasury with detailed information on events costing more than $100,000 for the preceding year for public reporting.

  7. Treasury must publish all events over $100,000 publicly by November 30 each year.

  8. Business units are responsible for notifying the CFO at cfo.event.request@irs.gov of any cancellations, postponements or significant changes to events that require Treasury reporting.

Internal Order Codes for Events

  1. For the purpose of event spending tracking, business units should contact their business unit finance office to request establishment of a unique IOC for any event with an estimated cost of $20,000 or more.

  2. To ensure that the IRS can capture the full cost of an event, it is critical that the business units use the appropriate accounting codes for all event-related expenses.

    • Travel requests in the electronic travel system must include the appropriate IOC to ensure that the IRS can capture the full actual cost of an event.

    • Event coordinators are responsible for making sure that travelers receive guidance and provide the IOC to use for the event. They should also provide instructions on how to include the IOC on the travel authorizations and vouchers.

    • Managers are responsible for reviewing all travel authorizations and vouchers to ensure that the proper IOC and accounting strings are used.

    • Employee salaries to attend events are not reported. As a result, there will be no effect on time entry in the Single Entry Time Reporting (SETR) system.

    • Requisitions in the Procurement for Public Sector (PPS) to purchase equipment or control services related to events, for which the total cost is $20,000 or more, must include a unique event IOC.

  3. A copy of an IOC report detailing the actual cost of an event should be attached to the Treasury reporting spreadsheet that is submitted to cfo.event.request@irs.gov after the event has been held.

  4. For additional information on IOC requirements please see IRM 1.33.4, Financial Operating Guidelines, or contact Corporate Budget via email at cfo.master.data.request@irs.gov.