Treasury issued Treasury Directive (TD)12-70, Policy and Guidance for Conference Approval, Planning and Reporting, was implemented following federal initiatives to reduce wasteful spending. It provides uniform policy for conference approval, planning, and reporting..

Treasury Directive 12-70, Policy and Guidance for Conference Approval, Planning, and Reporting

5 U.S. Code 5707, Regulations and Reports

This section provides responsibilities for:

Internal controls encompass a set of related policies and procedures to ensure event reports meet required accuracy, completeness, and compliance with applicable laws and regulations.

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

Program effectiveness: Program effectiveness is measured by ensuring accuracy of the information and amounts recorded on the source document, and compliance with Department of the Treasury reporting requirements.

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

The following terms and definitions apply to this program.

Annual Blackout Period -A blackout period of the TD 12-70 review and approval process occurs annually during the month of December. There is no December ad hoc cycle.

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

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

Cost Comparison Tool -The IRS-required tool that compares travel and non-travel estimated costs up to three different locations to justify a business decision for an event location.

Cross-BU Conference-A type of event that is hosted by an outside vendor with two or more BUs attending, in the same location (including online) on the same dates.

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

Exempted Event -An event submitted by the IRS and exempted from the TD 12-70 approval process.

Gift -Any gratuity, favor, discount, entertainment, hospitality, loan, forbearance, or other item having monetary value. It includes services as well as gifts of training, transportation, local travel, lodging and meals, whether provided in-kind, by purchase of a ticket, payment in advance or reimbursement after the expense has been incurred.

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

Head of Office -Any of the following IRS officials: IRS Commissioner, Division Commissioners, Chiefs (e.g., Chief of a Business Unit), Chief Counsel, Chief of Staff, Directors reporting directly to the Commissioner, or National Taxpayer Advocate.

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

Internal order code (IOC) - A data element in the Integrated Financial System (IFS) used to track training and event-related costs for a specific project and to track planning and expenditure data for projects within IFS.

Light refreshments - Includes, but is not limited to: coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, muffins, fruit, vegetable trays, meat and cheese trays (charcuterie style), pretzels, cookies, chips, cake, paper plates, paper napkins and disposable utensils, table cloths and cups. The following items will not be approved: chicken, hot dogs, pizza and any item that could be classified as a meal.

Market Research -A study that provides viable facility options when determining a non-IRS facility for an event.

Meal -A quantity of food that equals a full serving of breakfast, lunch or dinner.

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

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

Non-government Facility - A building, room or space owned by a private-sector organization or entity and includes a commercial facility.

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

Promotional Item -An article of merchandise used in marketing and communications programs. It is often branded with a logo or motto, used to promote an office, idea or image, and provided as a memento of an event. The article may have an association with an event or be provided independently as a marketing tool.

Processing Lead Time -Amount of time required to complete the TD 12-70 review and approval process.

Reimbursable Event -One in which federal government agencies or foreign governments reimburse all or part of the expenses, per terms of an interagency agreement. A reimbursable event still requires TD 12-70 review and approval.

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

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

Servicewide Training and Event Tracking System (STETS) -An automated platform that tracks the ATP and events requiring TD 12-70 processing.

Site -Both the geographic location and specific facility selected for an event.

Symposium - A gathering of several experts in a field at which papers are presented and viewpoints are discussed to make recommendations.

Third-Party Event Planner -An individual or an organization that is in the business of providing advice on planning, organizing and conducting events, often with many participants.

Total cost of an event - The total cost of an IRS event is a key indicator in determining the level of approval required and includes all direct and indirect expenses such as refreshments, meals, or travel (including transportation, lodging, or other expenses authorized under the FTR), excluding salaries of attendees. For joint events, the sponsoring organization is responsible for coordinating and securing the total cost and maintaining the records for the event.

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

Unique Internal Order Code (UIOC) -A five or eight-digit, alphanumeric financial code assigned to specific events to track the costs for IRS training courses and meetings. It is required for training or meetings with a total estimated or reimbursable cost of $20,000 or more.

Workshop -A gathering for educational and/or work purposes to concentrate on defined areas of concern. Workshops emphasize the exchange of ideas and the demonstration and application of techniques and skills.

The following table provides acronyms that are used throughout this IRM section:

IRM 1.33.4, Financial Operating Guidelines

IRM 6.410.1, Learning and Education Policy

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

Delegation Order 1-58 (Rev. 2), Policy and Guidance for Conference (including: meetings, retreats, seminars, symposiums or training activities) Approval and Planning

Events under $20,000 in specific categories are exempt from TD 12-70 reporting.

These exemptions are not meant to cover meetings, conferences, or training events held in non-Government space, occurring over multiple days. IRS employees and managers should be mindful of decisions consistent with the current budget environment and also be aware of situations that could be perceived as wasteful or inappropriate in nature.

Business units must continue to input into STETS and also submit to the CFO the detailed information required by Treasury for all events (including those listed below) with events costing $20,000 or greater.

This information must be submitted at 10 calendar days and 40 calendar days after the event is held to cfo.event.request@irs.gov. See IRM 1.32.10.3, Reporting Requirements to Treasury, for additional information.