1.35.3 Receipt and Acceptance Guidelines

Manual Transmittal

July 21, 2015

Purpose

(1) This transmits revised IRM 1.35.3, Financial Accounting, Receipt and Acceptance Guidelines.

Material Changes

(1) IRM 1.35.3.4, Related Resources, updated reference to Policy and Procedures Memorandum No. 46.5, Evidentiary Documentation in Support of Receipt and Acceptance and Invoice Reviews, and updated IRM 1.32.6, Purchase Card Program Handbook to IRM 1.35.4, Purchase Card Program to reflect current title of documents.

(2) IRM 1.35.3.5, Definitions, added Document Imaging System.

(3) IRM 1.35.3.6, Acronyms, added Document Imaging System (DIS), Graphic Database Interface (GDI), and updated Working Capital Fund acronym with Treasury Franchise Fund acronym, due to change in name of program.

(4) IRM 1.35.3.7, Forms, added Form 5646, Claim for Damage, Injury, or Death.

(5) IRM 1.35.3.8.7, Director, Office of Procurement, Agency-Wide Shared Services, added additional responsibilities.

(6) IRM 1.35.3.8.9(1)(a)(b), Business Units, updated to emphasize timeliness of receipt and/or acceptance.

(7) IRM 1.35.3.8.9(1)(j), Business Units, updated to correct name of system from Integrated Financial System (IFS) to Integrated Procurement System (IPS).

(8) Removed previous IRM 1.35.3.9, Procurement Process Overview, content not relevant to receipt and/or acceptance process. All IRM sections renumbered after removal.

(9) IRM 1.35.3.9, Receipt and Acceptance Processes, updated to more clearly distinguish between receipt and acceptance processes.

(10) IRM 1.35.3.11(1), Invoice Processing, updated content to include IFS interface information.

(11) IRM 1.35.3.12.1.1(2), Blanket Purchase Agreements, updated to reflect current receipt and acceptance information.

(12) IRM 1.35.3.12.1.2(3), Delegated Leases, updated to replace Contracting Officer's Representative with Facilities Management and Security Services (FMSS) Budget Analyst, and removed reference to systemic generating of invoice based on acceptance to reflect current payment process.

(13) IRM 1.35.3.12.1.3(5), Interagency Agreements, updated to reflect current receipt and acceptance information for advances.

(14) IRM 1.35.3.12.1.6, Purchase Orders, Contracts, and Delivery Orders, updated reference to last day of service period to last day of service to reflect current receipt and acceptance information, and removed reference to job orders.

(15) IRM 1.35.3.12.1.8, Subscriptions, removed reference to date of the award as a valid receipt and acceptance date for advance payments for subscriptions to reflect current receipt and acceptance information, and removed references to Purchase Card Module.

(16) IRM 1.35.3.12.2.1, Administrative Summons, removed reference to U.S. taxpayers and updated receipt and acceptance information to reflect current receipt and acceptance information.

(17) IRM 1.35.3.12.2.2(3), Attorney Fees, removed reference to handwritten signatures to reflect current memorandum of approval document signature requirement.

(18) IRM 1.35.3.12.2.8(1), Employee Reimbursables, updated employee reimbursable listing to remove references to gasoline, mileage, and parking. These expenses are reimbursed through travel vouchers.

(19) Removed previous IRM 1.35.3.12.2.10, Fedstrips (General Services Administration Customer Support and Furniture Purchases), program no longer valid.

(20) IRM 1.35.3.12.2.10(3), Foreign Services Accounts, updated chart to remove BFC as responsible party for entering receipt and acceptance to reflect current BFC process.

(21) IRM 1.35.3.12.2.11, Fuel/Maintenance, updated to reflect current process.

(22) IRM 1.35.3.12.2.15, Judgment Fund (Small Claims), updated Judgment Fund information to include bank fees.

(23) IRM 1.35.3.12.2.15.1, Judgment Fund (Small Claims- Individual Taxpayer Identification Numbers), added program.

(24) IRM 1.35.3.12.2.18(3), Motor Pool, updated chart to remove BFC as responsible party for entering receipt and acceptance to reflect current BFC process.

(25) IRM 1.35.3.12.2.20, Personal Property Claims, updated to include an additional claim and the form to be used to file the claim.

(26) IRM 1.35.3.12.2.21 (3), Printing, updated chart to remove BFC as responsible party for entering receipt and acceptance to reflect current BFC process.

(27) IRM 1.35.3.12.2.22, Purchase Cards/Convenience Checks (Using Purchase Card Module), updated to reflect the convenience check exception and vendor responsibility.

(28) IRM 1.35.3.12.2.23(4), Reimbursable Work Authorizations/Security Work Authorizations, updated chart to remove BFC as responsible party for entering receipt and acceptance to reflect current BFC process.

(29) Removed previous IRM 1.35.3.12.2.24, Purchase Cards/Convenience Checks (Not using Purchase Card Module), because as of May 1, 2015, there are no purchase card accounts that do not use the Purchase Card Module.

(30) Removed previous IRM 1.35.3.13.2.27, Sales and Seizures, as of October 1, 2014, BFC no longer processes Sales and Seizures.

(31) IRM 1.35.3.12.2.26(3), Telephones (Government), updated chart to remove BFC as responsible party for entering receipt and acceptance to reflect current BFC process.

(32) IRM 1.35.3.12.2.28, Training (Out-Service)(Non-Purchase Card), updated to remove reference to Non-Imprest Transactions Only in IRM section title, to include receipt and acceptance information, and to change signature block on Standard Form 182, Authorization, Agreement and Certification of Training, from Block E to Block F to indicate proper signature block for prepayments.

(33) IRM 1.35.3.12.2.29(5), Unemployment Compensation for Federal Employees, updated chart to remove BFC as responsible party for entering receipt and acceptance to reflect current BFC process.

(34) IRM 1.35.3.12.2.31(1), Witness Fees, updated email address for advance request submissions from CFO.Admin.Acct.Policy@irs.gov to CFOBFC.InvoiceLink@irs.gov to reflect current email address for advance request submissions.

(35) IRM 1.35.3.12.3, Non-Procurement or Procurement Orders, updated to distinguish between non-procurement and procurement processes and to reflect current receipt and acceptance information.

(36) IRM 1.35.3.12.4, Advances, updated chart to more clearly distinguish between receipt and acceptance in the commitment to payment process flow for advances.

(37) IRM 1.35.3.12.4.1, General Services Administration Autos, updated to reflect current receipt and acceptance process.

(38) Moved previous IRM 1.35.3.13.3.3, Telephones (Commercial), to IRM 1.35.3.12.1.10, Telephones (Commercial).

(39) Moved previous IRM 1.35.3.13.3.4, Training (Out-Service) (Non-Purchase Card), to IRM 1.35.3.12.2.28, Training (Out-Service)(Non-Purchase Card).

(40) Moved previous IRM 1.35.3.13.4.3, Working Capital Fund, to IRM 1.35.3.12.3.3, Treasury Franchise Fund/Shared Support Program (also known as Departmental Franchise Fund) (Non-Procurement), to reflect a change to the name of the program from Working Capital Fund and the process.

(41) Exhibit 1.35.3-1, Summary of Receipt and/or Acceptance Requirements, the following changes were made:

  1. Updated receipt and acceptance information for Administrative Summons.

  2. Removed reference to date of the award as a valid receipt and acceptance date for advance payments for subscriptions to reflect current receipt and acceptance information.

  3. Updated reference to last day of service period to last day of service in Purchase Orders, Contracts and Delivery Orders, to reflect current receipt and acceptance information.

  4. Added Judgment Fund (Small Claims - ITIN).

  5. Removed Sales and Seizures to reflect current BFC process.

  6. Removed reference to Fedstrips because the program is no longer valid.

  7. Updated Purchase Card/Convenience Checks (Using Purchase Card Module) information.

  8. Updated Ratification receipt and acceptance information.

  9. Removed reference to Purchase Cards/Convenience Checks (Not using Purchase Card Module) to reflect current process.

  10. Removed reference to Non-Imprest Transactions Only.

  11. Added Treasury Franchise Fund receipt and acceptance information to reflect a change to the name of the program from Working Capital Fund and the process.

(42) This revision includes changes throughout this document for the following:

  1. Updated Chief Financial Officer office names.

  2. Updated appropriate references to receipt and acceptance to receipt and/or acceptance.

  3. Updated all references of Working Capital Fund to Treasury Franchise Fund and moved from advances to non-procurement section to reflect a change in program name and the process.

  4. Remove reference to Purchase Cards/Convenience Checks (Not using Purchase Card Module).

  5. Removed references to Sales and Seizures.

  6. Updated all reference of Foundation Information for Real Property Management to Graphic Database Interface (GDI).

  7. Updated all references of Financial Management Service to Bureau of the Fiscal Service.

  8. Updated reference to Real Estate and Facilities Management to Facilities Management and Security Services.

  9. Updated reference to IRS Traffic Manager to Supply Management Specialist.

  10. Added minor editorial changes.

Effect on Other Documents

IRM 1.35.3, dated June 7, 2013, is superseded.

Audience

All Divisions and Functions.

Effective Date

(07-21-2015)

Robin L. Canady
Chief Financial Officer

Overview

  1. This Internal Revenue Manual (IRM) contains receipt and/or acceptance guidelines to assist business units and operating divisions with recording receipt and/or acceptance of goods and/or services.

  2. The Chief Financial Officer (CFO), Financial Management (FM), Financial Management Policy Office, develops and maintains this IRM.

Background

  1. In order for Federal agencies to record a valid obligation of appropriations, Federal agencies must adhere to 31 USC 1501, Documentary Evidence Requirements for Government Obligations, which establishes the requirement for agencies to record obligations when supported by documentary evidence. The Government Accountability Office’s Principles of Federal Appropriations Law, Chapter 7, Obligation of Appropriations, details an agency’s responsibilities to ensure that funds are properly obligated and deobligated; it further points out that underrecording of obligations can result in violations of the Antideficiency Act, in that it could cause an agency to spend more than it is authorized.

  2. In order for Federal agencies to establish and maintain agency controls, Federal agencies must adhere to 31 USC 3512, Executive Agency Accounting and Other Financial Management Reports and Plans, which requires agencies to establish and maintain systems of accounting and internal controls to provide reliable accounting of the agency’s activities. The systems, either manual or automated, must provide reasonable assurance that transactions are properly recorded and accounted for and are in compliance with laws and regulations. The controls, usually referred to as management controls, must ensure that reliable and timely information is obtained, maintained, reported, and used for decision making. The controls also must protect programs from waste, fraud, and mismanagement.

  3. Recording the receipt of goods and/or services and their subsequent acceptance is a key component to ensure the proper and accurate recording of obligation balances and to meet system and control requirements in accordance with statutory and regulatory requirements. The accurate and timely recording of both receipt and acceptance is critical in assuring that IRS’ financial statements are materially correct and that the IRS meets the requirements for the timely payment of vendor invoices as is required under the Prompt Payment Act. This IRM establishes receipt and/or acceptance requirements, including documentation and recording processes.

Authorities

  1. Chief Financial Officers Act of 1990, Pub. L. No. 101-576, section 902.

  2. 31 USC 1501, Documentary Evidence Requirement for Government Obligations.

  3. 31 USC 3512, Executive Agency Accounting and Other Financial Management Reports and Plans.

  4. 31 USC 3723, Small Claims for Privately Owned Property Damage or Loss.

  5. 5 Code of Federal Regulations (CFR) 1315: Prompt Payment; formerly Office of Management and Budget (OMB) Circular A-125, dated September 29, 1999.

  6. 41 CFR, Public Contracts and Property Management; Chapter 102, Part 102-117 and Part 102-118.

  7. 41 CFR, Public Contracts and Property Management; Chapter 302, Part 302-7 through Part 302-12.

  8. 48 CFR 53.212, Federal Acquisition Regulation System (FAR), Acquisition of Commercial Items.

  9. FAR Part 32.9, Prompt Payment.

  10. Government Accountability Office (GAO) Red Book, Chapter 7, Obligation of Appropriations.

  11. FAR Part 46.5, Acceptance.

Related Resources

  1. IRM 1.35.15, Annual Close Guidelines.

  2. Procurement Policy and Procedures Memorandum No. 13.3, Purchase, Delivery and Task Order Preparation Guidelines.

  3. Procurement Policy and Procedures Memorandum No. 17.5, Interagency Agreements.

  4. Procurement Policy and Procedures Memorandum No. 32.0, Advance, Interim, Accelerated, and Other Payment Issues.

  5. Procurement Policy and Procedures Memorandum No. 32.7, The Invoice Processing Platform (IPP).

  6. Procurement Policy and Procedures Memorandum No. 46.5, Evidentiary Documentation in Support of Receipt and Acceptance and Invoice Reviews.

  7. IRM 1.22.6, Transportation Management.

  8. Interim Guidance on Relocation Allowances.

  9. IRM 1.35.4, Purchase Card Program.

  10. Document 9185, Purchase Card Guide.

  11. IRM 1.35.5, Advances, Prepaid Expenses, and Other Assets.

Definitions

  1. In this IRM, the terms below have the following meanings:

    1. Acceptance - Acknowledgment by an authorized Government official that goods received and/or services rendered conform to contract requirements. The terms of the contract may define what constitutes acceptance. Acceptance may also be acknowledged for partial deliveries.

    2. Acceptance Date - Date goods and/or services are accepted.

    3. Accomplished Date - Date an Intra-governmental Payment and Collection System (IPAC) transaction was successfully processed by the IPAC system.

    4. Authorized Field Employee - Revenue officers, revenue agents, and special agents who incur expenses to obtain taxpayer information and/or to seize, store, and dispose of property from United States taxpayers.

    5. Bureau of the Fiscal Service - A bureau of the United States Department of the Treasury that provides financial services for the Federal Government. These services include duties such as the United States Government’s financial manager, central disburser, and collections agent, as well as accountant and reporter of financial information.

    6. Certifying Official - The person authorized to certify and approve the accuracy and validity of an expense and/or claim for payment. Beckley Finance Center (BFC) serves as the certifying official for all administrative payments on behalf of the IRS.

    7. Commitment - An administrative reservation of funds prior to obligation of funds. Typically, purchase requisitions create commitments.

    8. Contract - A mutually binding legal relationship obligating the seller to furnish the supplies or services (including construction) and the buyer to pay for them. In other words, a promise or set of promises or agreements, which are legally enforceable.

    9. Delivery Order - An order for supplies placed against an established contract or with Government sources.

    10. Designated Agency Office - The office designated in the purchase order, contract, delivery order, or other procurement-related transaction to receive vendor invoices. BFC should always be the designated agency office.

    11. Designated Approving Official - The person granted approving authority, normally in the business unit or program office.

    12. Designated Funding Official - The person granted funding authority, normally in the business unit or program office.

    13. Document Imaging System - The system used to scan paper invoices into the Kofax System. Files are generated and interfaced to IFS, which creates parked invoice documents.

    14. Government On-Line Accounting Link Information Access System (GOALS) II - A collection of applications that allow the Bureau of the Fiscal Service to electronically collect data from and disseminate reports to Federal Program Agencies.

    15. Integrated Financial System (IFS) - The IRS official administrative financial management system.

    16. Invoice Processing Platform (IPP) - An electronic invoicing and payment information system that shifts the responsibility of invoice entry from the purchaser to the vendor, through a web-based portal.

    17. Integrated Procurement System (IPS) - The IRS automated procurement system.

    18. Interagency Agreement - A written agreement entered into between two Federal agencies, which specifies the goods to be furnished or tasks to be accomplished by one agency in support of the other. It is used as a procurement instrument written to clearly specify technical requirements, provisions, clauses, and funding arrangements.

    19. Intra-governmental Payment and Collection System (IPAC) - Provides a standardized interagency fund transfer mechanism for Federal Program Agencies (FPAs). IPAC facilitates the intra-governmental transfer of funds, with descriptive data from one FPA to another.

    20. Log Date - The date that BFC or the designated agency office actually receives and date stamps the invoice. If an invoice does not have a date stamped on the invoice, the invoice date will serve as the log date.

    21. Obligation - A binding agreement that may result in outlays, immediately or in the future. Budgetary resources must be available before an obligation can be legally incurred.

    22. Outlay - A payment to liquidate an obligation.

    23. Proper Invoice - An invoice containing the following: name and complete mailing address of business entity; invoice date; purchase/contract/delivery order number or other authorization for goods and/or services; vendor invoice number, account number, or any identifying number agreed to by contract; description (including, for example, contract line/subline number), price, and quantity of goods and/or services rendered; shipping and payment terms (unless mutually agreed that this information is only required in the contract); taxpayer identification number (TIN); banking information (unless previously provided); and any other substantiating documentation or information required by the contract.

    24. Purchase Order - A contractual document used primarily to acquire supplies and non-personal services when the aggregate amount involved in any one transaction is relatively small.

    25. Receiving Office - The entity that physically receives the goods and/or services and may be separate from the accepting entity.

    26. Receipt - An acknowledgment that the Government received the goods and/or services.

    27. Receipt and/or Acceptance Report - Written (manual) or electronic evidence of the receipt and/or acceptance of goods and/or services by an authorized Government official. A written (manual) certification of Receipt and/or Acceptance Report must include: name of vendor; dollar amount; one of three funding sources: appropriate requisition number, obligation number, or accounting string information; signature of the accepting official; and signature of official authorizing use of funding. The electronic Receipt and/or Acceptance Report transmitted from the Integrated Procurement System (IPS) must contain the following information: contract or authorization number; quantity dollar amount and description (including contract line number) of goods and/or services received and/or accepted; date(s) of goods delivered and/or services rendered; date(s) of goods and/or services accepted; and signature of the receiving and/or accepting officials.

    28. Separation of Duties - A key internal control concept under which no single individual has complete control over a financial transaction from beginning to end. Examples include separating the responsibility for receiving checks from posting them in a financial system; making purchases with the purchase card; approving purchases and paying the vendor; and entering an obligation and recording the receipt and/or acceptance of goods and/or services received under that obligation.

    29. Vendor - One who provides goods and/or services.

Acronyms

  1. The following chart contains acronyms that are used throughout this IRM.

    ACRONYM DESCRIPTION
    BFC Beckley Finance Center
    BPA Blanket Purchase Agreement
    CAPPS Consolidated American Payroll Processing System
    CARS Central Accounting Reporting System
    CBL Commercial Bill of Lading
    CFR Code of Federal Regulations
    CIMIS Criminal Investigation Management Information System
    CO Contracting Officer
    COR Contracting Officer's Representative
    CPA Certified Public Accountant
    DHS Department of Homeland Security
    DIS Document Imaging System
    FAR Federal Acquisition Regulation
    FMSS Facilities Management and Security Services
    FPA Federal Program Agency
    FPM Financial Plan Manager
    FSA Foreign Service Accounts
    FSC Financial Service Center
    FTS Federal Telecommunication Services
    GDI Graphic Database Interface
    GPO Government Printing Office
    GOALS Government On-Line Accounting Link Information Access System
    GSA General Services Administration
    HHG Household Goods
    IFS Integrated Financial System
    IPA Inter-governmental Personnel Act
    IPAC Intra-governmental Payment and Collection System
    IPP Invoice Processing Platform
    IPS Integrated Procurement System
    IRBL Internal Revenue Bill of Lading
    LITC Low Income Taxpayer Clinic
    MOU Memorandum of Understanding
    OF Optional Form
    OMB Office of Management and Budget
    PBP & E Professional Books, Papers, and Equipment
    PCAO Purchase Card Approving Official
    POC Point of Contact
    POP Period of Performance
    POV Privately Owned Vehicle
    PSD Publishing System Database
    RWA Reimbursable Work Authorization
    SF Standard Form
    SWA Security Work Authorization
    TCE Tax Counseling for the Elderly
    TDA Treasury Data Acquisition
    TD F Treasury Department Form
    TFF Treasury Franchise Fund
    TIGTA Treasury Inspector General for Tax Administration
    TIN Taxpayer Identification Number
    TOPS Telecommunications Ordering and Pricing System
    TSP Transportation Service Provider
    UCFE Unemployment Compensation for Federal Employees
    USPS United States Postal Service
    USC United States Code
    VADR Voucher Auditor's Detail Report

Forms

  1. The following chart contains forms that are referenced throughout this document.

    NUMBER TITLE
    DS-1573 Packers Authorization
    FMS Form 197 Judgment Fund Voucher for Payment
    Form 1334 Requisition for Equipment, Supplies or Services
    Form 2785 Requisition/Obligation Estimate Adjustment Notice
    Form 5646 Claim for Damage, Injury, or Death
    Form 6863 Invoice and Authorization for Payment of Administrative Summons Expenses
    Form 8546 Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check
    Form 10580-A Postage Purchase/Expenditure Report
    Form 12741 Internal Revenue Service Bill of Lading
    Form 13135 Internal Revenue Service Bill of Lading - Privately Owned Personal Property
    MED-254 Voucher for Medical Services
    OF 69 Assignment Agreement
    SF 182 Authorization, Agreement and Certification of Training
    SF 1034 Public Voucher for Purchases and Services Other Than Personal
    SF 1081 Voucher and Schedule of Withdrawals and Credits
    SF 1113 Public Voucher for Transportation Charges
    SF 1145 Voucher for Payment Under Federal Tort Claims Act
    SF 1157 Claims for Witness Attendance Fees, Travel, and Miscellaneous Expenses
    SF 1221 Statement of Transactions
    SF 1449 Solicitation/Contract/Order for Commercial Items
    TD F 32-13.1 Employee Claim for Loss or Damage to Personal Property
    TD F 32-13.2 Schedule of Property

Responsibilities

  1. This section provides responsibilities for:

    1. Chief Financial Officer.

    2. Associate Chief Financial Officer for Financial Management.

    3. Director, Beckley Finance Center.

    4. Director, Financial Management Policy Office.

    5. Director, Financial Reports Office.

    6. Director, Financial Management Systems Office.

    7. Director, Office of Procurement, Agency-Wide Shared Services.

    8. Division Finance Officers.

    9. Business Units.

Chief Financial Officer

  1. The Chief Financial Officer (CFO) is responsible for overseeing policies, procedures, standards, and controls for receipt and/or acceptance, and ensuring compliance.

Associate Chief Financial Officer for Financial Management

  1. The Associate Chief Financial Officer (ACFO) for Financial Management (FM) is responsible for:

    1. Maintaining and ensuring compliance with receipt and/or acceptance policy and procedures.

    2. Establishing receipt and/or acceptance processes and procedures for business units and offices.

    3. Providing receipt and/or acceptance guidance and policy to business units and offices.

Director, Beckley Finance Center

  1. The Director, Beckley Finance Center (BFC), is responsible for:

    1. Processing and recording transactions timely, once received, including, but not limited to, those related to receipt and/or acceptance, accounts payable, accounts receivable, disbursements, travel and relocation vouchers, obligations, deobligation requests, and cash receipts.

    2. Reviewing transaction activity and related error diagnostic messages, including, but not limited to, those pertaining to receipt and/or acceptance, obligation reversals, receivables, payment reversals, advances, invoices, and interagency payment activity.

    3. Conducting, or supporting business units in conducting, reviews of receipt and/or acceptance transactions to monitor compliance with the requirement to obtain and document end user confirmation of receipt prior to entering receipt and/or acceptance in the procurement system.

    4. Receiving and disseminating IPACs for business unit review and certification.

    5. Posting expenses in IFS to draw down advances and obligations.

    6. Securing invoices not sent timely by the vendor, when goods and/or services have been received and accepted.

    7. Determining, documenting, and posting accrued expenses with the Financial Reports Office's concurrence.

    8. Providing customer support assistance to business unit finance staff relating to receipt and/or acceptance.

Director, Financial Management Policy Office

  1. The Director, Financial Management Policy Office, is responsible for:

    1. Developing accounting policy on receipt and/or acceptance.

    2. Providing clarifying guidance and assistance on accounting policy matters.

    3. Assisting managers and other employees in interpreting and applying policies.

Director, Financial Reports Office

  1. The Director, Financial Reports Office, is responsible for:

    1. Preparing and recording entries for contingent liabilities, accruals, account adjustments, or reclassifications.

    2. Establishing accrual methodology.

    3. Preparing, reviewing, and approving workpapers in support of the financial statements.

    4. Providing financial information and support to other organizations and offices.

    5. Determining, documenting, and posting accrued expenses.

Director, Financial Management Systems Office

  1. The Director, Financial Management Systems Office, is responsible for supporting IFS operations and maintenance activities.

Director, Office of Procurement, Agency-Wide Shared Services

  1. The Director, Office of Procurement, Agency-Wide Shared Services (AWSS), is responsible for:

    1. Planning, directing, coordinating, and controlling the IRS procurement program.

    2. Ensuring all contractual commitments for equipment, goods and/or services are made within the framework of Federal statutes and regulations, internal policy and sound business judgment.

    3. Procuring in a timely, ethical manner goods and/or services that meet the needs of the IRS, providing the best value to the Government.

    4. Providing staff, support, and system availability for interfaced transactions.

    5. Administering reviews, providing guidance, monitoring, and tracking of open awards with liquidation of balances deemed to no longer be valid.

    6. Providing written guidance, policies, and procedures related to the Office of Procurement's role in monitoring the receipt and/or acceptance process for accuracy and timeliness of dates and amounts entered by all staff performing the receipt and/or acceptance functions.

    7. Educating all employees with IPS access on their responsibilities so that they can properly perform the receipt and/or acceptance functions.

    8. Providing employees with specific instructions and documentation requirements related to entering dates and amounts in to IPS, when performing the receipt and/or acceptance process.

    9. Establishing and monitoring the functions of Contracting Officers (COs), Contracting Officer's Representatives (CORs), and other applicable IRS staff as they relate to receipt and/or acceptance functions.

Division Finance Officers

  1. The Division Finance Officers (DFOs) are responsible for:

    1. Managing their business units' funds in accordance with sound, prudent, and lawful financial management practices.

    2. Maintaining supporting documentation for financial transactions, including documentation for entering receipt and/or acceptance.

    3. Ensuring all business units understand the need for appropriately applying receipt and/or acceptance.

    4. Establishing procedures and enforcing compliance to ensure the validity and appropriateness of commitments and obligations. These procedures shall ensure that: commitments and obligations are accurate and properly documented; any invalid commitments and obligations are promptly liquidated; and, the unliquidated commitment and obligation reviews are completed and submitted in accordance with requirements.

Business Units

  1. Business units are responsible for:

    1. Recording receipt electronically in IPS timely, in accordance with this IRM.

    2. Recording acceptance electronically in IPS timely, upon the determination that the goods and/or services conform to contract requirements, and in accordance with this IRM.

    3. Conducting or supporting BFC with quality reviews of receipt and/or acceptance transactions to monitor compliance with the requirement to obtain and document end user confirmation of receipt prior to entering receipt and/or acceptance in the procurement system.

    4. Submitting manual obligations to BFC, in accordance with Federal appropriation law.

    5. Selecting Designated Approving Officials who will be responsible for granting approval authority.

    6. Selecting Designated Funding Officials who will be responsible for granting funding authority.

    7. Submitting all required documents to BFC including invoices, telephone bills, labor adjustments/estimates, and investigative advances reports. See IRM 1.35.3.7, Forms, for examples of other forms that may be required.

    8. Forwarding manual receipts and acceptances to BFC, if necessary.

    9. Understanding the need to appropriately apply receipts and acceptances.

    10. Ensuring that documentation is maintained that supports all IPS system entries for receipt and/or acceptance purposes.

    11. Providing verifiable dates of performance, when not furnished by the vendor.

    12. Reviewing contracts on a monthly basis to ensure receipts and acceptances are current and obligations are valid and accurate.

Receipt and Acceptance Processes

  1. The following chart illustrates the commitment to payment process flow for procurement and non-procurement transactions (excluding advances), including the key accounts impacted or created and the result of the action taken. It further shows how receipt and/or acceptance fits into the entire process and why these transactions are so important in ensuring the accurate recording of unliquidated obligations and accruals on the IRS financial statements. See IRM 1.35.3.12.4, Advances, for information concerning advance transactions.

  2. This chart is used for transactions that require a three-way match. See IRM 1.35.3.11, Invoice Processing, for information concerning three-way match requirements.

    Action Account(s) Affected Action Result
    Create approved requisition in IPS Commitment. Reserves funds.
    AND
    Post transaction to IFS through systems interface.
    Award contract Obligation - Unpaid, Undelivered Order (UDO). Binds funds for future outlay
    AND
    Post transaction to IFS through systems interface
    OR AND
    Manually post order in IFS (BFC). Recognizes a legal requirement to purchase goods and/or services and pay for them, when received and accepted.
    Enter/record receipt. Obligation - Unpaid, Delivered Order. Recognizes that the Government has received delivery of the goods and/or services
    Accounts Payable. Establishes an accrual
    AND
    Liquidates obligation.
    Enter/record acceptance. The Government acknowledges that the goods and/or services meet its requirements and it is required to pay the vendor.
    Receive, validate, and pay invoice Delivered Order - Paid. Creates outlay
    OR AND
    Post/record disbursement in IFS (IPAC payments). Cash. Draws down fund balance with Treasury (non-IPAC payments).

Receipt

  1. Recording receipt acknowledges that the Government has received delivery of the goods and/or services.

Receipt Requirements
  1. Receipt can occur without acceptance. The business unit must record receipt for goods and/or services once they are received and are determined to comply with the terms of the agreement, with the understanding that the compliance process is within the required timeline, regardless of whether the goods and/or services received constitute a partial or complete order within an award. If the business unit receives a complete order, it must document that the order is complete in IPS. The receipt function must be completed and entered into IPS within seven calendar days of the receipt of goods and/or services. See IRM 1.35.3.12, Receipt and/or Acceptance by Program, for requirements for recording receipt.

Receipt Documentation
  1. The office that physically receives the goods and/or services must maintain documentation that supports recording the receipt. Examples of appropriate documentation include timesheets, packing slips, delivery notifications, bills of lading, contract deliverables, training certifications and/or class rosters, or a signed quality assurance inspection document. In the absence of documentation specifying the value of goods and/or services delivered, the business unit must estimate the receipt value based upon agreed to prices, delivered quantities, hours, period of performance, etc. If estimated receipt value is more than the actual receipt value, business units must contact BFC to request a partial undo of receipt in IPS. If estimated receipt value is less than the actual receipt value, the business unit must input an additional receipt entry for the difference between the estimated and actual receipt value in IPS. If the COR/3rd Party is recording the receipt for the End User, the End User must verify in writing with the COR/3rd Party (such as an email) that they have received the goods and/or services. The business unit purchasing the goods and/or services has the responsibility to maintain the appropriate documentation supporting receipt.

    1. If an advance payment is authorized, the contract serves as the initial supporting documentation for recording receipt. The receipt date is the first day of the beginning of the POP defined in the contract. The End User, COR, or 3rd party must enter the authorized advance payment amount. Subsequent to the advance payment receipt entry in IPS, documentation that the actual goods and/or services were received must be obtained and retained by the End User, COR, or 3rd Party. Examples of authorized advance payment orders are subscriptions, software licenses, software maintenance, parking, mailbox rentals, etc.

Acceptance

  1. Recording acceptance acknowledges that the goods and/or services meet contractual requirements and the Government is now obligated to pay the vendor.

Acceptance Requirements
  1. Acceptance cannot occur without receipt. The business unit must record acceptance for goods and/or services once they are received and are determined to comply with the terms of the agreement, with the understanding that the compliance process is within the required timeline, regardless of whether the goods and/or services received constitute a partial or complete order within an award. If the business unit accepts a complete order, it must document that the order is complete in IPS. The acceptance function must be completed and entered into IPS within seven calendar days of the goods and/or services being received by the IRS. The only exceptions are if rejection occurs within the seven-day period of time from when the goods and/or services were received or a longer acceptance period is identified in the contract. See IRM 1.35.3.12, Receipt and/or Acceptance By Program, for requirements for recording acceptance.

Acceptance Documentation
  1. The office(s) that physically accepts the goods and/or services must maintain documentation that supports recording the acceptance. Examples of appropriate documentation include timesheets, packing slips, delivery notifications, bills of lading, contract deliverables, training certificates and/or class rosters, or a signed quality assurance inspection document. In the absence of documentation specifying the value of goods and/or services delivered, the business unit must estimate the acceptance value based upon agreed to prices, delivered quantities, hours, period of performance, etc. If estimated acceptance value is more than the actual acceptance value, business units must contact BFC to request a partial undo of acceptance in IPS. If estimated acceptance value is less than the actual acceptance value, the business unit must input an additional acceptance entry for the difference between the estimated and actual acceptance value in IPS. If the COR/3rd Party is recording the acceptance for the End User, the End User must verify in writing with the COR/3rd Party (such as an email) that they have accepted the goods and/or services. The business unit purchasing the goods and/or services has the responsibility to maintain the appropriate documentation supporting acceptance.

    1. If an advance payment is authorized, the contract serves as the initial supporting documentation for recording receipt. The acceptance date is the first day of the beginning of the POP defined in the contract. The End User, COR, or 3rd party must enter the authorized advance payment amount. Subsequent to the advance payment acceptance entry in IPS, documentation that the actual goods and/or services were accepted, must be obtained and retained by the End User, COR, or 3rd Party. Examples of authorized advance payment orders are subscriptions, software licenses, software maintenance, parking, mailbox rentals, etc.

Reminder Notification

  1. BFC may call or email the business unit contact if it receives an invoice and the business unit has not recorded receipt and/or acceptance for the goods and/or services covered by the invoice. This serves as a reminder to the business unit that it needs to record receipt and/or acceptance, if it has received and accepted the goods and/or services and has documentation (other than the invoice) to prove it. If the business unit has not received or accepted the goods and/or services, then the business unit should not record receipt and/or acceptance based upon the receipt of an invoice. The business unit should follow up with the vendor to determine why the vendor has billed for goods and/or services not received or with personnel responsible for receiving or accepting the goods and/or services to determine status.

  2. The following is an example of a BFC-generated email sent to the business contact when an invoice is received but receipt and/or acceptance has not been recorded.

    Our office received Invoice No. XXXXXX on MMDDYY for Purchase Order No. TIRXXXX-X-X-XXXXX from ____________ (type in vendor name). Timely payment of the vendor's invoice is dependent on your prompt response to this email.
    1. If goods and/or services have been received, please refer to IRM 1.35.3, Receipt and Acceptance Guidelines, for guidance in performing receipt and/or acceptance.

      If you are a coordinator inputting receipt and/or acceptance for various end-users, please obtain confirmation, such as an email from the actual end-users acknowledging receipt and/or acceptance prior to input in IPS.

    2. If goods and/or services have not been received, notify BFC immediately, so that the invoice can be returned to the vendor timely.

    3. If receipt and/or acceptance have occurred, but there is a problem entering the information in IPS, please notify BFC immediately and contact the IPS Helpdesk.

Electronic Receipt and/or Acceptance

  1. Receipt and/or acceptance of goods and/or services must be entered in IPS. These IPS entries interface to the Integrated Financial System (IFS) and post to the appropriate financial accounts. The receipt posting establishes an accrual on the IRS financial statements and liquidates the obligation; thus, it is essential to ensure the entry is timely and accurate. The acceptance posting acknowledges that the goods and/or services meet the specific conditions and requires the Government to pay the vendor.

Electronic Receipt
  1. Business units must enter receipt of goods and/or services electronically in IPS for procurement acquisitions within seven calendar days of the receipt of the goods and/or services. For service agreements where the charges for the services vary from month to month, business units must enter estimated receipt. When business units enter receipt electronically, they are not required to send hard copy documentation to BFC; however, they are required to maintain hard copy documentation in their files. The automated interface between IPS and IFS posts the receipt to the obligation.

Electronic Acceptance
  1. Business units must enter acceptance of goods and/or services electronically in IPS for procurement acquisitions within seven calendar days of the goods and/or services being received. The only exceptions are if rejection occurs within the seven-day period of time from when the goods and/or services were received or a longer acceptance period is identified in the contract. For service agreements where the charges for the services vary from month to month, business units must enter estimated acceptance. When business units enter acceptance electronically, they are not required to send hard copy documentation to BFC; however, they are required to maintain hard copy documentation in their files. The automated interface between IPS and IFS posts the acceptance to acknowledge that the goods and/or services meet the requirements and the Government is now obligated to pay the vendor.

  2. See 1.35.3.12.1, Procurement Orders, for procurement receipt and/or acceptance requirements.

Final Flag
  1. If the business unit closes a contract line item by entering both receipt and acceptance of the total dollar value of the contract line item, the business unit can reopen the closed contract line item by creating an amendment to the requisition to add additional funding. If the business unit closes a contract line item in error by setting the final flag, then the business unit needs to contact BFC to undo both receipt and acceptance. Once both the receipt and acceptance have been undone, the business unit needs to correctly re-enter both receipt and acceptance. If the business unit closes a contract line item, either by entering both receipt and acceptance of the full dollar value of the line or by setting the final flag on each line item, Procurement closes the order. Procurement can reopen an order with a modification to add additional funds.

Manual Receipt and Acceptance Functions

  1. Business units must perform manual receipt and/or acceptance of goods and/or services for non-procurement acquisitions. The business unit must manually prepare the hard copy documentation for the programs listed below. The dated signature of the approving official on these documents validates that the receipt and/or acceptance functions have been performed.

    1. Administrative Summons, Attorney Fees, Blanket Purchase Agreements (BPAs - except Procurement contracts), Child Care Subsidy, Commercial Bills of Lading (CBLs), Consolidated American Payroll Processing System (CAPPS), Corporate Travel Accounts, Disclosure of Information-Administrative Claims, Employee Reimbursables, Foreign Service Accounts, Federal Telecommunication Services (FTS), Fuel/Maintenance, Inter-governmental Personnel Act (IPA) Agreements, Internal Revenue Bills of Lading (IRBLs) - Commercial, Internal Revenue Bills of Lading (IRBLs) - Relocation, Judgment Fund (Small Claims), Kersting Project Sanction Awards, Lien Fees (Manual Invoice Only), Miscellaneous Claims, Miscellaneous Medical Expenses, Miscellaneous Reimbursement Claims, Motor Pool, Packers Authorization (Relocation Transportation Invoices), Personal Property Claims, Post Office Box Rentals, Printing, Reimbursable Work Authorizations (RWAs), Rent, Representation Fund, Security Work Authorizations (SWAs), Settlement Agreements, Telephones (Commercial Vendor 2785 card), Telephones (Government), TIGTA Settlement Torts, Torts, Training, Unemployment Compensation for Federal Employees (UCFE), Uniform Allowance, Utilities, and Witness Fees (Expert and Subpoena).

  2. BFC will accept manual receipt and/or acceptance documents with either a handwritten signature or a digital signature using the Adobe program. All other signature types will be returned. Blanket purchase agreement caller logs are an exception to this rule, since the authorized caller initials the log.

  3. Business units can contact BFC for additional information concerning the hard copy documentation for manual receipt and/or acceptance. See 1.35.3.12.2, Non-Procurement Orders, for manual receipt and/or acceptance requirements.

Prompt Payment Standards

  1. The Prompt Payment Act, codified in 5 CFR 1315, Prompt Payment, requires Federal agencies to pay their bills on a timely basis, to pay interest penalties when payments are late, and to take discounts only when payments are made by the discount date. The Prompt Payment Act does not apply to IPAC transactions.

  2. Unless the contract provides a due date, the invoice payment due date is 30 days from the latter of:

    1. The date that BFC, as the designated office, receives a proper invoice, as indicated in the contract and/or purchase/delivery order, or

    2. The date of acceptance for goods and/or services.

  3. Copies of the Prompt Payment Act and other information are available on the Bureau of the Fiscal Service website.

Invoice Processing

  1. Invoices are interfaced to IFS through either the Invoice Processing Platform (IPP) or Document Imaging System (DIS). The accounting technician reviews the invoice, matches it with the obligation and determines the status of receipt and/or acceptance.

    • Procurement orders are subject to a three-way match before payment can be made. If IFS shows both receipt and acceptance, then the invoice is saved as "complete" in IFS. If not, then the invoice is placed in a "parked" status.

    • Non-procurement orders are subject to a two-way match before payment can be made. Non-procurement orders use both manual receipt and acceptance.

  2. The chart below summarizes the three-way and two-way match requirements.

    1. TYPE OF MATCH REQUIREMENTS
      USAGE OBLIGATING DOCUMENT PROPER INVOICE RECEIPT AND ACCEPTANCE PROCESS
      Three-way Match Procurement Orders. Required. Required. Business unit enters both receipt and acceptance in IPS. (electronic receipt and acceptance). Match occurs between obligating document, invoice, and both receipt and acceptance. Payment based on acceptance.
      Two-way Match Non-procurement (manual) orders. Required. Required. Business unit provides both paper receipt and acceptance acknowledgements to BFC. Match occurs between obligating document and invoice. BFC verifies that it has appropriate acceptance documents and direct pays from the obligation.

Receipt and/or Acceptance By Program

  1. This section details the responsibilities of each business unit on what is required to facilitate timely receipt and/or acceptance. The programs are divided according to procurement method.

Procurement Orders

  1. The following programs utilize IPS.

Blanket Purchase Agreements
  1. The Blanket Purchase Agreement (BPA) is a simplified purchase order method of filling anticipated repetitive needs for supplies and services by establishing "charge accounts" with qualified sources. Authorized callers place "calls" for delivery of products or services against the BPAs. Such agreements are appropriate when an office requires a wide variety of items in a broad class of goods and/or services, but the exact items, quantities, and delivery requirements are not known in advance and may vary considerably. BPAs are normally limited to local business establishments from which numerous individual purchases will likely be made during a specified time period.

  2. Both the receipt and acceptance dates are the "date received" referenced on the call log.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    BPA User Group Prepare a monthly BPA caller log and submit to the Designated Funding Official for certification of funds. The log should only list calls placed during a calendar month. For example, the December monthly log should only have calls that were placed during the period of December 1 through December 31.
    The BPA authorized caller's initials on the received and accepted items on the BPA call log serve as proper documentation of both manual receipt and acceptance for BFC.

    Note:

    Only authorized callers can place orders against an established BPA.

    Designated Funding Official Verify accurate funding information is noted on documents.
    Forward all documents to BFC for processing.
    Certify fund availability and forward the monthly log to BFC by the 8th day of the following month. If there is no activity during a month, the business unit must either:
    1. Submit a log to BFC for that month with "NO ACTIVITY" listed where the calls would normally be listed.

    Note:

    BFC uses the "No Activity" log as a form of internal control.

    Note:

    If all items procured during the month are not received within the same month, the business unit must generate supplemental BPA logs on a monthly basis, until the business unit receives all items.

    Beckley Finance Center Process invoice for payment.
Delegated Leases
  1. GSA has delegated to Treasury the authority to directly enter into lease contracts. Facilities Management and Security Services (FMSS) handles the procurement and day-to-day management of the leased property.

  2. The FMSS Budget Analyst enters both receipt and acceptance on or before the 25th day of the month for the current month.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    FMSS Budget Analyst Enter both receipt and acceptance on or before the 25th day of the month for the current month. After both receipt and acceptance have interfaced with IFS, the payment is issued to the lessor.
    Beckley Finance Center Review acceptance in IPS and IFS to ensure payments were systematically generated.
    Review vendor banking information for validity.
    Process disbursements and collections.
Interagency Agreements
  1. The IRS enters into interagency agreements to obtain miscellaneous goods and/or services from other Federal agencies. Examples of such services include cooperative agreement service units, health service contracts, training, drug testing, etc. The servicing agency bills the IRS through the IPAC system.

  2. Both the receipt and acceptance dates are the date the goods and/or services were received or, for monthly services, the last date of the billing period, as determined by the backup documentation.

  3. Business units must record receipt, upon receipt of goods and/or services, regardless of whether an IPAC charge has been received from the servicing agency.

  4. In the event an IPAC charge is not received, receiving personnel are still responsible for ensuring prompt entering of both receipt and acceptance in IPS with the proper amount, date and the accounting string information. In the absence of an IPAC charge, receiving personnel may rely on alternative measures to estimate charges in advance of receiving a precise accounting from the servicing agency. Receiving personnel are responsible for reviewing contracts on a monthly basis to ensure both receipt and acceptance are current, whether documented by actual IPAC charges and backup documentation or estimated charges. Receipt and/or acceptance approvals are based upon the nature of what is procured, as well as the contract terms. Business units must record both receipt and acceptance in IPS for each month billed for payment purposes, unless advance payment is required.

  5. When advance payment is required, both the receipt and acceptance dates are the first day of the period of performance, as determined by the interagency agreement.

  6. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Send a copy of IPAC charge/bill to the approving official designated in the agreement.
    Designated Approving Official Review the bill to verify that all charges incurred are proper, that the correct amount has been charged, and the accounting string in IPS is accurate. If discrepancies exist, reconcile with the agency providing the services and request any necessary adjustments.
    Enter both receipt and acceptance in the IPS for each month billed.
    Beckley Finance Center Post the disbursements and collections after the receiving documents have interfaced with IFS.
Locator Services
  1. The IRS uses locator services to locate taxpayers. Locator services bear the expense for locating these taxpayers and request payment from the IRS.

  2. Both the receipt and acceptance dates are the last date the services were performed.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit an invoice to Beckley Finance Center.
    End User Review invoice for accuracy and verify goods and/or services were received, and were accepted.
    Enter both receipt and acceptance in IPS.
    Beckley Finance Center Process invoice for payment.
Low Income Taxpayer Clinics
  1. The Low Income Taxpayer Clinics (LITC) program provides matching grants for organizations that provide legal assistance to low-income taxpayers in controversies with the IRS and/or informs individuals for whom English is a second language of their tax rights and responsibilities.

  2. Both the receipt and acceptance dates are the last day of the month, referenced on the Central Accounting Reporting System (CARS) Account Statement. However, if the reporting cycle date is in a different calendar year than the funding fiscal year that is referenced, then both the receipt and acceptance dates are the last day of the calendar year for the funding fiscal year. For example, if the charges appear on the CARS Account Statement FY 2011 but reference a FY 2010 appropriation, then both the receipt and acceptance dates would be December 31, 2010.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Retrieve the CARS Account Statement.
    Forward the CARS Account Statement to the program analyst.
    Program Analyst Review the Charges by Appropriation Report for approval. The Charges by Appropriation Report is a Payment Management System report provided by the United States Department of Health and Human Services.
    Approve the charges by recording both receipt and acceptance in IPS.
    Sign and date the Charges by Appropriation Report.
    Forward documents to BFC for processing.
    Beckley Finance Center Post disbursements and collections.
Purchase Orders, Contracts, and Delivery Orders
  1. Purchase orders, contracts, and delivery orders establish legally binding agreements, which obligate a seller to furnish goods and/or services and a buyer to pay for them.

    1. Purchase Order - When issued by the Government, an offer by the Government to buy supplies or services, including construction and research and development, upon specified terms and conditions, using simplified acquisition procedures.

    2. Formal Contract - A mutually binding legal relationship obligating the seller to furnish the supplies or services (including construction) and the buyer to pay for them. It includes all types of commitments that obligate the Government to an expenditure of appropriated funds and that, except as otherwise authorized, are in writing. In addition to bilateral instruments, contracts include (but are not limited to) awards and notices of awards; task letters issued under basic ordering agreements; letter contracts; orders, such as purchase orders, under which the contract becomes effective by written acceptance or performance; and bilateral contract modifications. Contracts do not include grants and cooperative agreements covered by 31 USC 6301, et.seq.

    3. Delivery Order - An order for supplies placed against an established contract or with Government sources.

  2. Once the contractual agreement method has been established, it is further categorized as detailed in the chart below. This chart also provides receipt and/or acceptance dates and the amount to be recorded.

    TYPE DESCRIPTION RECEIPT AND ACCEPTANCE DATES AMOUNT TO BE RECORDED
    Fluctuating Recur Orders/Contracts Contractual agreements where the charges vary for the services from month to month, such as telecommunication services, rental of copy equipment, etc. Both the receipt and acceptance dates are the last day of the service, unless the contractual agreement stipulates a longer acceptance period. This date is not to exceed the last day of the period of performance. Business units must enter an estimated amount for the fluctuating recurring cost even if an invoice has not been received.
    Non-Fluctuating Recur Orders/Contracts Contractual agreements where the charge for the goods and/or services remains the same from month to month, such as machine rentals, maintenance services, etc. Both the receipt and acceptance dates are the last day of the service, unless the contractual agreement stipulates a longer acceptance period. This date is not to exceed the last day of the period of performance. Business units must enter the fixed amount for a fixed recurring cost even if an invoice has not been received.
    One-time Orders/Contracts/Delivery Orders Contractual agreements for the purchase of goods and/or services that are in effect for a single transaction. The receipt date is the date the goods and/or services were actually received. The acceptance date must be within seven calendar days of the receipt date, unless a longer acceptance period is stipulated in the contractual agreement. Business units must enter the appropriate amount on the order even if an invoice has not been received.
    At time of entering receipt, please note any exceptions to the seven calendar day acceptance period in the line item comments of the receiver entry.
    Advance Payments Contractual agreements where the goods and/or services are paid for in advance of the receipt of the goods and/or services, such as subscriptions, post office box rentals, etc. Both the receipt and acceptance dates are the first day of the period of performance for the item/service on the purchase order. Business units must enter the authorized advance payment amount.
    If an advance payment is required, the receiver will enter both receipt and acceptance in IPS, using the first day of the period of performance for the item/service; approve the invoice/voucher or SF 1449, Solicitation/Contract/Order for Commercial Items; and complete, sign, and date the invoice/voucher or SF 1449, as prescribed by GSA and 48 CFR 53.212, Federal Acquisition Regulations System, Acquisition of Commercial Items.
    Utilities Contractual agreements for energy costs, such as heat, light, power, water, sewage, gas, and electricity. Both the receipt and acceptance dates are the statement closing date. Business units must enter either the invoice amount if received or the forecasted/ estimated amount if an invoice has not been received prior to month-end.
    Out-Service Training Out-service training covers training courses, seminars, and conferences conducted by other Government and non-Government organizations. Out-service training with no prepay - both the receipt and acceptance dates are the date listed for the last day of training. Business units must enter either the invoice amount if received or the forecasted/ estimated amount if an invoice has not been received prior to month-end.
    Out-service training with prepay - Both the receipt and acceptance dates are the date the Designated Approving Official signs the prepayment authorization.
  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit invoice to BFC on a monthly basis, if applicable.
    End User/Contracting Officer's Representative (COR) Enter both receipt and acceptance in IPS per IRM 1.35.3.9.1.1, Receipt Requirements, and IRM 1.35.3.9.2.1, Acceptance Requirements, in accordance with the requirements for the appropriate contracting method.
    Review invoice (if received) for accuracy and verify that both receipt and acceptance have been recorded.
    Beckley Finance Center Review invoice to ensure it is proper.
    Match invoice to purchase order, both receipt and acceptance, and process for disbursement.
Relocation Services Contract
  1. Private companies provide relocation services, under a contract with the Federal Government, to assist a transferred employee in relocating to the new official station. The IRS currently contracts for home sale programs and property management services. Employees' use of these services require the approval of a Deputy Commissioner.

  2. The BFC date stamp on the invoice serves as the date for both receipt and acceptance.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Provide an itemized invoice to the BFC Relocation Services Coordinator.
    BFC Relocation Services Coordinator Review and forward the invoice to BFC Relocation Section for processing. Resolve discrepancies with the vendor prior to submission to BFC Relocation Section for processing.
    The BFC Relocation Services Coordinator's dated signature on the invoice serves as proper documentation of both manual receipt and acceptance for BFC.
    Beckley Finance Center Associate the invoice with the employee’s relocation file and verify adequate funding to cover the expense prior to payment processing.
Subscriptions
  1. Business units typically use subscriptions for procuring or obtaining copies of newspapers, magazines, periodicals, and other publications for official use (including any publication printed, microfilmed, photocopied, magnetically, or otherwise recorded for auditory or visual usage) through one of two methods:

    1. Purchase order with advance payment required.

    2. Purchase order with no advance payment required.

  2. For advance payments, both the receipt and acceptance dates are the start date of the period of performance. Otherwise, both the receipt and acceptance dates are the end of the billing period.

  3. See IRM 1.35.3.12.1.6, Purchase Orders, Contracts, and Delivery Orders, for purchase order action process flow.

  4. See IRM 1.35.3.12.2.22, Purchase Cards/Convenience Checks (Using Purchase Card Module), for purchase card action process flow.

Tax Counseling for the Elderly
  1. The Tax Counseling for the Elderly (TCE) program focuses on taxpayers 60 years of age or older, with emphasis placed on reaching older persons who are disabled or who have other special needs. Although the focus of the TCE program is on older individuals, the program provides assistance to all taxpayers.

  2. Both the receipt and acceptance dates are the last day of the month referenced on the CARS Account Statement. However, if the reporting cycle date is in a different calendar year than the funding fiscal year that is referenced, both the receipt and acceptance dates are the last day of the calendar year for the funding fiscal year. For example, if the charges appear on the CARS Account Statement in FY 2011 but reference a FY 2010 appropriation, both the receipt and acceptance dates would be December 31, 2010.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Retrieve the CARS Account Statement.
    Forward the CARS Account Statement to the program analyst.
    Program Analyst Review the Charges by Appropriation Report for approval. The Charges by Appropriation Report is a Payment Management System report provided by the United States Department of Health and Human Services.
    Enter both receipt and acceptance in IPS to approve charges.
    Sign and date the Charges by Appropriation Report.
    Forward documents to BFC for processing.
    Beckley Finance Center Post disbursement and collections.
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 1.35.3.12.1.6(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 both 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.

Non-Procurement Orders

  1. The following programs are made outside IPS.

Administrative Summons
  1. Authorized IRS field employees issue administrative summons to third parties (banks, insurance companies, etc.) to obtain taxpayer information. The IRS within the limitations specified on Form 6863, Invoice and Authorization for Payment of Administrative Summons Expenses, reimburses the expenses incurred by the third party.

  2. The receipt date is the date the invoice is received by the field office. This date should be reflected in Section B, Block 14, of the Form 6863 or it can be date stamped. When there is a date in Section B, Block 14 and a stamped date, the receipt date is the earliest of the two dates. If both dates are missing, the BFC technician will request clarification from the authorized field employee. The acceptance date is the "date complied with" from Section B of Form 6863.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Authorized Field Employee (Revenue Agent, Revenue Officer, Special Agent) Provide the third party with a blank Form 6863, Invoice and Authorization for Payment of Administrative Summons Expenses, and a mailing address. It is acceptable for the third party to submit an itemized invoice on the third party’s own invoice form.
    Third Party (Bank, Insurance Company) Submit Form 6863/invoice to the authorized IRS field employee, once the work has been completed.
    Authorized Field Employee (Revenue Agent, Revenue Officer, Special Agent) Date stamp Form 6863/invoice and review for acceptance purposes.
    If using Form 6863, notate the receipt date on line 14, "date invoice received" field.
    Complete Section B of Form 6863/ invoice, verify, and approve charges and forward to the Designated Approving Official.
    The date in Section B, Block 14, of the Form 6863, serves as proper documentation of both manual receipt and acceptance for BFC. This is validated by the authorized field employee's signature in Section B, Block 22 of the Form 6863.
    Designated Approving Official Verify the administrative summons obligation number.
    Approve the charges for payment by signing and dating the appropriate section of the Form 6863.
    Forward Form 6863/invoice to BFC for processing.
    Beckley Finance Center Process Form 6863/invoice for payment.
Attorney Fees
  1. An award of attorney fees is based on a court judgment, an administrative adjudicator’s decision or a settlement agreement between the IRS and the claimant.

  2. Both the receipt and acceptance dates are the same as the dated signature on the Chief Counsel Attorney/Designated Approving Official memorandum approving attorney fees, unless otherwise annotated in the settlement agreement.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Claimant (party claiming attorney fees) Submit an invoice or appropriate support documents to the Chief Counsel Attorney of record/Designated Approving Official.
    Chief Counsel Attorney/Designated Approving Official Verify the reasonableness of the invoices or appropriate supporting documents, compare them to the settlement agreement and issue a memorandum approving the amount to be paid.
    Chief Counsel Attorney's/Designated Approving Official's dated signature on the memorandum of approval serves as proper documentation of both manual receipt and acceptance for BFC.

    Note:

    The memorandum of approval must contain the payee's name, address, taxpayer identification number (TIN), and Counsel attorney's signature.

    Forward the settlement agreement, the memorandum of approval and the invoice (if available) 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 the memorandum of approval for payment.
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 both 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.

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 acceptance 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 both manual receipt and acceptance for BFC.
    Beckley Finance Center Process invoice for payment.
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, Voucher and Schedule of Withdrawals and Credits, 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 both 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.
Corporate Travel Accounts
  1. IRS employees use the corporate card to secure transportation for business-related travel. The use of the corporate travel accounts is 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 travel 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 both 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.
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 both manual receipt and acceptance for BFC.
    Beckley Finance Center Process letter for payment.
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, 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 the 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, Public Voucher for Purchases and Services Other Than Personal, with backup documentation, with evidence that the item was paid (receipt).
    Designated Approving Official Review SF 1034 for both 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 both manual receipt and acceptance for BFC.
    Forward SF 1034 to BFC for payment.
    Beckley Finance Center Process SF 1034 for payment.
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 both 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.
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, Statement of Transactions; 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 both 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; the List of Vouchers; and the VADR.

    Beckley Finance Center Post disbursements and collections.
Fuel/Maintenance
  1. Employees use the Government 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. Citibank Fleet - Both the receipt and acceptance dates are the date the Designated Approving Official/Designated Agency Office signs and dates the invoice.

  3. Wright Express (WEX) - Both the receipt and acceptance dates are the date the Designated Approving Official/Designated Agency Office signs and dates the invoice.

  4. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Vendor Submit an invoice/statement or make invoice/statement available via online to the Designated Approving Official/Designated Agency Office on a monthly basis.
    Designated Approving Official/Designated Agency Office Review the invoice/statement for approval of payment.
    Sign, date, and annotate the requisition reference number for each line item on the Government Reconciliation Worksheet.
    The Designated Approving Official/Designated Agency Office dated signature on the invoice serves as proper documentation of both receipt and acceptance.
    Forward the signed invoice/statement and the Government Reconciliation Worksheet to BFC for processing.
    Beckley Finance Center Process invoice/statement for payment.
Inter-governmental Personnel Act Agreements
  1. The IRS enters into an agreement to contract with an outside employer (usually a college or university) 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 both 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.
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, Public Voucher for Transportation Charges, 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, Internal Revenue Service Bill of Lading, 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.
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, Internal Revenue Service Bill of Lading - Privately Owned Personal Property. 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 Supply Management Specialist (Wage & Investment (W&I)), after the pre-payment audit has been completed.
    The Pre-Payment Audit Contractor's stamp on the invoice serves as proper documentation of both manual receipt and acceptance.
    W&I Supply Management Specialist/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.
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, loss or misplacement of checks, or bank fees arising from Direct Deposit Installment Agreement (DDIA) processing errors. Taxpayers make the small claims requests through local IRS campuses.

  2. The Bureau of the Fiscal Service 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 or her 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, Judgment Fund Voucher for Payment, 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 both receipt and acceptance for BFC.
    Beckley Finance Center Process FMS Form 197 for payment, using the Bureau of the Fiscal Service approved accounting string.
Judgment Fund (Small Claims - Individual Taxpayer Identification Numbers)
  1. The Judgment Fund also represents small claims requested by taxpayers throughout the country for reimbursement of expenses incurred due to errors in processing Individual Taxpayer Identification Numbers (ITIN) applications.

  2. The Bureau of the Fiscal Service delegated the authority to the IRS to make small claims payments under $1,000.

  3. The claims are sent by the taxpayer to the IRS Claims Manager who processes each claim and provides reimbursement from the Judgment Fund when warranted.

  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 Complete Form 5646, Claim for Damage, Injury, or Death, and forward to IRS Claims Manager. Submit documentation to support the claim.
    Designated Approving Official/IRS Claims Manager Review claim. If the claim is found to be valid and compensable, complete FMS Form 197, Judgment Fund Voucher for Payment, and forward with the Approval Memorandum to BFC for processing.
    The Designated Approving Official’s dated signature on the FMS Form 197 serves as proper documentation of both receipt and acceptance.
    Beckley Finance Center Process FMS Form 197 for payment, using the Bureau of the Fiscal Service approved accounting string.
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 the lien document is 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 both receipt and acceptance for BFC.
    Beckley Finance Center Ensure lien file interfaces properly from ALS to IFS.
Miscellaneous Medical Services
  1. Miscellaneous medical service charges are reimbursements to IRS employees, IRS employee 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, Voucher for Medical Services.

  3. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Claimant (Employee, dependent(s) of employee, 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 both manual receipt and acceptance for BFC.
    Forward MED-254 to BFC for processing.
    Beckley Finance Center Process MED-254 for payment.
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 both 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 Post disbursements and collections.
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, Public Voucher for Purchases and Services Other Than Personal, to the billing address found on Form DS-1573.
    W&I Supply Management Specialist/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 both manual receipt and acceptance for BFC.
    Forward to BFC for processing.
    Beckley Finance Center Process SF 1034 for payment.
Personal Property Claims
  1. Personal property claim payments are made to employees (claimants) who suffer damage or loss to their personal property, or a claim for damage, injury, or death when on 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, and Form 5646, Claim for Damage, Injury, or Death, with supporting documentation to the Claims Manager, General Legal Services, in the Office of Chief Counsel.
    IRS Claims Manager/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 both 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.
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 both 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 Post disbursements and collections.
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, except for convenience checks when the receipt date is the date the check was written to the vendor. 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.
    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.
    Both receipt and acceptance is 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 both receipt and acceptance purposes.
    Ensure all accounts have been paid in full by identifying pending transactions and reconciling any differences through the billing period.
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 both 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 Post disbursements and collections.
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, Public Voucher for Purchases and Services Other Than Personal.

  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 both receipt and acceptance for BFC.
    Forward completed and signed SF 1034 to BFC for processing.
    Beckley Finance Center Process SF 1034 for payment.
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 both 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.

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 day 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 both 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 Post disbursements and collections.
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, Claim for Damage, Injury, or Death; 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, Voucher For Payment Under Federal Tort Claims Act, 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 both 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.
Training (Out-Service) (Non-Purchase Card)
  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/or acceptance criteria established for the appropriate procurement process is used.

  3. If advance payment is required, the SF 182 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 date 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, Authorization, Agreement and Certification of Training. The Approving Official’s certification signature constitutes both receipt and acceptance. If prepay, sign and date Block F and indicate "Prepay Authorized" .
    Designated Funding Official Verify accurate funding information is noted on documents.
    Beckley Finance Center Process SF 182 for payment.
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 both 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 both 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.
    Post IPAC and charge by bureaus for their respective portion of the services.
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, Public Voucher for Purchases and Services Other Than Personal, 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 both 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.
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 CFOBFC.InvoiceLink@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 both 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.

Non-Procurement or Procurement Orders

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

Ratifications (Procurement)
  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/or acceptance criteria established for the appropriate procurement process when entering receipt and/or acceptance. In the event the goods and/or services have been inspected and determined to be acceptable, use the date of the award document associated with the ratification for both receipt and acceptance.

  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.

Ratifications (Non-Procurement)
  1. For non-procurement ratifications, contact your individual business unit for the proper procedure.

Rent (Non-Procurement)
  1. GSA bills the IRS for rent charges on a monthly basis. BFC receives the charges through IPAC on or about the 20th day 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. Forward 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 Graphic Database Interface (GDI) 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 both 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.
Rent (Procurement)
  1. See IRM 1.35.3.12.1.6, Purchase Order, Contracts, and Delivery Orders, for purchase orders.

Treasury Franchise Fund/Shared Support Program (also known as Departmental Franchise Fund) (Non-Procurement)
  1. The Treasury Franchise Fund/Shared Support Program (TFF/SSP) is an intra-departmental service operations fund and is operated by the Department of the Treasury. The TFF/SSP provides goods and services such as telecommunications, printing and reproduction, and equipment. The TFF/SSP is a centralized service fund that provides common administrative services that will benefit customers both within Treasury and outside agencies.

  2. The Interagency Agreement is signed by the CFO at the beginning of the fiscal year and a copy is sent to BFC.

  3. The Designated Funding Official submits Form 2785, Requisition/Obligation Estimate Adjustment Notice, for the funds to be obligated.

  4. BFC receives the charges through the IPAC GOALS system usually around the 20th of each month.

  5. Both the receipt and acceptance dates are the accomplished date of the IPAC charge.

  6. Action Process Flow:

    RESPONSIBLE PARTY ACTION REQUIRED
    Beckley Finance Center Forwards a copy of the IPAC charge/bill, IPAC Billing Certification/Processing Form to the end user.
    End User/Approving Official Retrieves a copy of the monthly financial plan and a copy of the monthly financial plan with IOCs, reviews the bill to verify the charges are correct and signs the IPAC Billing Certification/Processing Form.
    The signed IPAC Billing Certification/Processing Form serves as proper documentation of receipt and acceptance for BFC.
    Forwards the documentation to the Designated Funding Official.
    Designated Funding Official Reviews the documents to verify accurate funding information and signs the IPAC Billing Certification/Processing Form.
    Forwards all documents to BFC for processing.
    Beckley Finance Center Process disbursements and collections.
Treasury Franchise Fund/Shared Support Program (also known as Departmental Franchise Fund) (Procurement)
  1. See IRM 1.35.3.12.1.6, Purchase Order, Contracts, and Delivery Orders, for purchase orders.

Utilities (Non-Procurement)
  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/or acceptance for utilities, the receiver must use the receipt and/or 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/or acceptance should be done immediately to allow ample time for payment processing to avoid late payment fees.

  3. See IRM 1.35.3.12.2.23, Reimbursable Work Authorizations/Security Work Authorizations, for action process flow when RWA used to procure utilities.

Utilities (Procurement)
  1. See IRM 1.35.3.12.1.6, Purchase Orders, Contracts, and Delivery Orders, for purchase orders.

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, and Postage, 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. Obligation - Unpaid, Delivered Order. Recognizes that the Government has taken delivery of the goods and/or services
    Accounts Payable. Establishes an accrual
    AND
    Liquidates obligation.
    Enter/record acceptance. The Government acknowledges that the goods and/or services meet its requirements and it is required to pay the vendor.
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 both 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.
    Complete the Advance Processing Form. The Designated Approving Official’s dated signature on the Advance Processing Form serves as proper documentation for both 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 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.
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 both 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 Post the advance.
    Program Office Sign and annotate the actual date of delivery on the face of the Form 10580-A, Postage Purchase/Expenditure Report, 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.

Summary of Receipt and/or Acceptance Requirements

DOCUMENT TYPE RECEIPT AND/OR ACCEPTANCE DOCUMENTATION REQUIRED BY BFC RECEIPT DATE/ ACCEPTANCE DATE
Administrative Summons
See IRM 1.35.3.12.2.1
Approved Form 6863, Invoice and Authorization for Payment of Administrative Summons Expenses, or invoice approved by the Designated Approving Official. The receipt date is the date the invoice is received by the field office.
The acceptance date is the "date complied with" from Section B of the Form 6863.
Attorney Fees
See IRM 1.35.3.12.2.2
Copy of award document, Chief Counsel Attorney/Designated Approving Official memorandum, settlement agreement, and Form 2785, Requisition/Obligation Estimate Adjustment Notice. 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 1.35.3.12.1.1
Funded BPA caller’s log approved by the Designated Funding Official. "Date received" referenced on the call log.
Child Care Subsidy
See IRM 1.35.3.12.2.3
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 1.35.3.12.2.4
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 1.35.3.12.2.5
SF 1081, Voucher and Schedule of Withdrawals and Credits; 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 1.35.3.12.2.6
Funded invoice/ statement approved by the Designated Approving Official. BFC date stamp on the invoice/statement.
Delegated Leases
See IRM 1.35.3.12.1.2
Electronic Receiver (both 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 1.35.3.12.2.7
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 1.35.3.12.2.8
SF 1034, Public Voucher for Purchases and Services Other Than Personal, 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 1.35.3.12.2.9
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.
Foreign Service Accounts
See IRM 1.35.3.12.2.10
Spreadsheet approved by the financial analyst/approving official. Last day of the period of performance on the approval spreadsheet.
Fuel/Maintenance
See IRM 1.35.3.12.2.11
Funded invoice/statement approved by the Designated Approving Official/Designated Agency Office. Citibank Fleet - Dated signature of the Designated Approving Official/Designated Agency Office on the invoice.
Wright Express (WEX) - Dated signature of the Designated Approving Official/Designated Agency Office on the invoice.
General Services Administration Autos
See IRM 1.35.3.12.4.1
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 1.35.3.12.1.3
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.
When advance payment is required, both the receipt and acceptance dates are the first day of the period of performance, as determined by the interagency agreement.
Inter-Governmental Personnel Act Agreements
See IRM 1.35.3.12.2.12
OF 69, Assignment Agreement, 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 1.35.3.12.2.13
SF 1113, Public Voucher for Transportation Charges, and Form 12741, Internal Revenue Service Bill of Lading, 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 1.35.3.12.2.14
Transportation Service Provider invoice approved by the Supply Management Specialist/Designated Approving Official and the appropriate Bill of Lading (Form 13135, Internal Revenue Service Bill of Lading - Privately Owned Personal Property, and SF 1113, Public Voucher for Transportation Charges), 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 1.35.3.12.2.15
FMS Form 197, Judgment Fund Voucher for Payment, and/or Form 8546, Claim for Reimbursement of Bank Charges Incurred Due to Erroneous Service Levy or Misplaced Payment Check, and Approval Memorandum. Dated signature of the Designated Approving Official on the FMS Form 197.
Judgment Fund (Small Claims - ITIN)
See IRM 1.35.3.12.2.15.1
FMS Form 197, Judgment Fund Voucher for Payment , and Approval Memorandum. Dated signature of the Designated Approving Official on the FMS Form 197.
Lien Fees
See IRM 1.35.3.12.2.16
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 1.35.3.12.1.4
Invoice approved by the Designated Agency Office. Last date the services were performed.
Low Income Taxpayer Clinics
See IRM 1.35.3.12.1.5
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 1.35.3.12.2.17
Copy of U.S. Department of State’s Voucher for Medical Services (MED-254, Voucher for Medical Services) 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 1.35.3.12.2.18
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 1.35.3.12.2.19
SF 1034, Public Voucher for Purchases and Services Other Than Personal, and Form DS-1573, Packers Authorization. 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 1.35.3.12.2.20
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 1.35.3.12.4.2
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 1.35.3.12.2.21
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 1.35.3.12.2.22
Enter both receipt and acceptance in the Purchase Card Module. Date the goods and/or services were actually received, except for convenience checks when the receipt date is the date the check was written to the vendor.

Note:

These convenience checks are typically used for supplies.

Purchase Orders, Contracts and Delivery Orders
See IRM 1.35.3.12.1.6
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 service, not to exceed the last date of the period of performance.
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 the first day of the period of performance 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 1.35.3.12.3.1
See documentation requirements established for type of document used in ratification, for example, purchase order, purchase card, etc. in appropriate section of this IRM. In the event the goods and/or services have been inspected and determined to be acceptable, use the date of the award document associated with the ratification for both receipt and acceptance.
Reimbursable Work Authorizations/Security Work Authorizations
See IRM 1.35.3.12.2.23
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 1.35.3.12.1.7
Invoice approved by the BFC Relocation Services Coordinator. BFC date stamp on the invoice.
Rent
See IRM 1.35.3.12.3.2
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 1.35.3.12.2.24
SF 1034, Public Voucher for Purchases and Services Other Than Personal. Dated signature of the Designated Approving Official on SF 1034.
Settlement Agreements
See IRM 1.35.3.12.2.25
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 1.35.3.12.1.8
Form 1334, Requisition for Equipment, Supplies or Services, when advance payment processed through the convenience check program. For advance payments, 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, Requisition/Obligation Estimate Adjustment Notice, 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 1.35.3.12.1.9
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 1.35.3.12.1.10
Invoice approved by the Designated Approving Official/Designated Agency Office. Form 2785, Requisition/Obligation Estimate Adjustment Notice 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 1.35.3.12.2.26
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 1.35.3.12.2.27
SF 1145, Voucher for Payment Under Federal Tort Claims Act, and Form 2785, Requisition/Obligation Estimate Adjustment Notice. Dated signature of claims manager/designated approving official on SF 1145.
Training (Out-Service)(Non-Purchase Card)
See IRM 1.35.3.12.2.28
SF 182, Authorization, Agreement and Certification of Training. Signature date in Section F, box 1e of the SF 182 for advance payments.
For payments made in arrears, end of the training.
Treasury Franchise Fund
See IRM 1.35.3.12.3.3
IPAC Billing Certification/Processing Form approved by the Designated Funding Official. Both the receipt and acceptance dates are the accomplished dates of the IPAC charge.
Unemployment Compensation for Federal Employees
See IRM 1.35.3.12.2.29
IPAC Billing Certification/ Processing Form approved by the Designated Funding Official. Last day of the billing period.
Uniform Allowance
See IRM 1.35.3.12.2.30
SF 1034, Public Voucher for Purchases and Services Other Than Personal. Dated signature of the Designated Approving Official on the SF 1034.
Utilities
See IRM 1.35.3.12.3.4
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 1.35.3.12.2.31
SF 1157, Claims for Witness Attendance Fees, Travel, and Miscellaneous Expenses; memorandum, and supporting documentation approved by the Designated Approving Official. Last day the witness appeared in court.