Chapter600 50

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION
Januar y 1, 2009
( 00!"#0
FINANCIAL MANAGEMENT
50.1 The Budget Process The TIGTA budget process begins with budget formulation. TIGTA estimates the resources needed to operate its programs for a designated fiscal year !"#$ generally two years out$ and presents these estimates to the %epartment of the Treasury$ the &ffice of 'anagement and Budget &'B#$ and the (ongress. The ne)t step in the budget process is financial plan de*elopment$ which is the stage where funds and !ull Time +,ui*alents !T+s# are allocated among the TIGTA functions Audit$ In*estigations$ (ounsel$ 'ission -upport$ and Inspections and +*aluations#. The budget cycle concludes with the e)ecution of the authori.ed budget during the fiscal year for which the budget applies. The e)ecution phase of the budget process consists of trac/ing and reporting budgeted resources *ersus actual le*els of obligations. This process continues for a period of fi*e years after the a*ailability of the appropriation ends.
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50.1 Budget !ormulation The purpose of the budget formulation process is the passage of a public law that pro*ides the budget authority necessary for an organi.ation to perform its mission. The public law$ or appropriations bill$ pro*ides specific amounts of money for the operational costs necessary to support TIGTA2s accomplishment of its goals and ob3ecti*es for the fiscal year. In the e)ecuti*e branch of the Go*ernment$ the President is responsible for submitting an annual budget to (ongress. &'B assists the President in the preparation of the budget and formulation of the Go*ernment4s fiscal program by super*ising and controlling the administration of the budget. The %epartment of the Treasury prepares its own budget and that of its bureaus$ including TIGTA$ and forwards its budget to &'B for re*iew and appro*al. Budget e)aminers in the %epartment of the Treasury2s &ffice of !inance under the Assistant -ecretary for 'anagement5(hief !inancial &fficer# re*iew the TIGTA budget submission. 6ithin the legislati*e branch of the Go*ernment$ the budget and appropriations committees of (ongress play a primary role in the budget process. These 7ouse and -enate committees ser*e to balance the needs of TIGTA with all the other programs presented by the President. The committees recommend specific funding amounts based on re*iew of budget proposals of the President$ the budget committees$ and the (ongressional Budget &ffice. -pecifically$ the 7ouse -ubcommittee on !inancial -er*ices and General Go*ernment re*iews TIGTA2s budget re,uest. In addition$ the 7ouse 6ays and 'eans (ommittee and the -enate !inance (ommittee determine national ta) administration policy. Generally$ on or before the first 'onday in !ebruary$ the President submits to (ongress a detailed budget re,uest for the coming !ederal fiscal year$ which begins on &ctober 1. In years when there is a change in administration$ the budget is submitted later. This budget re,uest$ de*eloped by the President4s &ffice of 'anagement and Budget &'B#$ plays a *ery important role8 it tells the (ongress what the President recommends for o*erall !ederal fiscal policy. TIGTA4s budget formulation is managed in !inance within the &ffice of 'ission -upport. Budget formulation is the process of determining the resources necessary for TIGTA to carry out its programs$ perform its mission$ and to achie*e strategic ob3ecti*es and goals. !inance coordinates with the TIGTA functional units$ Treasury and &'B. In coordination with TIGTA4s functions$ !inance is responsible for the following9 Prepares three annual budget submissions for TIGTA$ o The %epartment of the Treasury8 o &'B8 and
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o The (ongressional :ustification or The President4s Budget. +nters all table data into the &'B 'A; system annually for the prior year$ current year$ and budget years. +nters all narrati*e and appropriation language into the &'B 'A; system. Prepares the annual Budget in Brief BIB#. (oordinates the <egislati*e Proposals with Treasury Ta) Policy through the Treasury budget e)aminer. 'anages passbac/ and appeal processes. Assists the (!& in preparation of briefing documents and appeal scenarios. (oordinates and5or drafts responses to ,uestions from Treasury$ &'B$ and the (ongress. (oordinates$ re*iews$ *alidates$ and5or prepares &'B +)ternal +)hibits. (oordinates and prepares Budget %ata =e,uests B%=#.
50.1.1 Process and Timetable for Budget !ormulation The President2s budget$ officially referred to as The Budget of the >nited -tates Go*ernment$ must be submitted to the (ongress no later than the first 'onday in !ebruary. The President4s budget document consists of9 +stimates of spending$ re*enues$ borrowing$ and !ederal debt8 Policy and legislati*e recommendations8 %etailed estimates of the financial operations of !ederal agencies and programs8 %etailed results and estimates of performance for related programs of Agencies and %epartments8 %ata on the actual and pro3ected performance of the economy8 and other information supporting the President2s recommendations.
A typical budget formulation cycle is illustrated in the following table. The budget formulation is an 1?@month process. !or e)ample$ the process for the !" 1015 budget would start in 'arch 101A and conclude in -eptember 101B. Also note that timeframes are sub3ect to change$ especially those related to (ongressional actions. !or more information$ see &'B (ircular Co. A@11$ Preparation$ -ubmission$ and +)ecution of the Budget 1011# .
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(u)*+, T%-+&%n+ Da,+ 'arch 101A 'arch 101A 'arch thru 'ay 101A 'ay5 :une 101A :une 101A :uly 101A -eptember5 &ctober 101A Co*ember 101A %ecember 101A5 :anuary 101B !ebruary 101B April 101B :une 101B -eptember 101B -eptember A0$ 101B
A.,%/n0E1+n, The %epartment issues Initiati*e Guidance which instructs bureaus to de*elop budget initiati*es that support its strategic plans and goals. TIGTA begins preparation for the Treasury Budget -ubmission. &'- !inance coordinates the -enior -taff meetings to discuss possible budget re,uests and the budget timelines. Ideas are refined and te)t is updated into %epartmental submission. &'B issues guidance &'B (ircular A@11#$ and pro*ides specific instructions for the de*elopment and presentation of the budget for the submission to &'B. TIGTA submits its budget to Treasury for re*iew. Treasury issues Treasury Passbac/ Treasury submits the %epartment budget to &'B. This budget includes TIGTA. &'B issues &'B Passbac/. The &'B guidance is augmented as necessary by the Treasury budget staff and passed on to the bureaus. -ettlement is reached. Treasury submits the final budget to &'B. The President and &'B submit the President4s budget proposal to (ongress. It first goes to the 7ouse where it is di*ided among the appropriations subcommittees. The (ongress prepares first concurrent resolution on the budget. Appropriations are passed by the 7ouse$ and then forwarded to the -enate. %ifferences are resol*ed between 7ouse and -enate appropriations$ then final bill passed by (ongress. President signs budget bill into law.
%uring the formulation process$ the (ongressional committees may hold budget hearings with the bureaus. The committees also prepare mar/@ups recommending specific dollar allocations for each account within the bill. The appropriations bill is debated and sometimes modified in both the 7ouse and -enate. This is often referred to as Dfloor action.E Any differences between the 7ouse and -enate *ersions of the bill are ironed out in conference with both chambers represented.
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The President has ten days in which to either sign or *eto the bill. If *etoed$ the bill is returned to (ongress for further consideration. If the appropriations bill is not enacted by the start of the new fiscal year$ a (ontinuing =esolution must be passed to pro*ide spending authority to maintain operations and a*oid a Go*ernment shutdown. 50.A !inancial Plan %e*elopment 6ithin the broad controls established by &'B (ircular A@11$ Preparation$ -ubmission$ and +)ecution of the Budget$ and Treasury budgetary guidance$ TIGTA has authority and responsibility to allocate appropriated resources to its organi.ational functions and e)pense categories. The TIGTA !inancial Plan$ also /nown as the operating budget$ ser*es as the primary financial tool to pro*ide TIGTA management with the means to manage and monitor the allocated resources during the fiscal year. All a*ailable financial resources for the upcoming fiscal year are allocated to responsible officials within the TIGTA organi.ation. The sum of these allocations must not e)ceed the amount authori.ed by (ongress. To begin financial plan de*elopment$ discussions are held with the Inspector General to assess priorities and issues for the upcoming fiscal year. After this consultation$ the (hief !inancial &fficer issues a call memorandum in the early summer to all TIGTA functions re,uesting the de*elopment and submission of re,uirements and financial plan estimates with a response due in appro)imately si) wee/s. +ach TIGTA function is re,uired to de*elop estimates and pro*ide narrati*e 3ustifications for their estimates. -pecific guidance is pro*ided for each category of e)pense. %uring the appropriations process$ (ongress may place restrictions on how resources should be allocated or e)pended. (urrently$ there are no limitations go*erning resource allocation between TIGTA functions. (ongress has placed limitations on mo*ing resources between budget acti*ities in e)cess of F5$000$000 or 10 percent$ whiche*er is greater. !or further information$ contact TIGTA4s !inance group. 50.A.1 %e*elopment of <abor (ost Pro3ection !inance analy.es the most current cost information for personnel compensation and benefits for all TIGTA functions and prepares the cost pro3ections for these categories for the upcoming fiscal year. These cost pro3ections incorporate planning assumptions for the increase or decrease in number of staff authori.ed and on@roll as well as anticipated changes in grade le*els. The pro3ections also include$ as necessary$ other factors that are e)pected to impact the attrition rates and the e)pected outcome of current hiring plans. +)amples of these factors are changes in retirement patterns$ health benefits$ compensation$ and special pay rates. &nce the labor cost pro3ections for the upcoming year are refined$ that &perations 'anual 5 (hapter 000

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amount of money is reser*ed within the total e)pected a*ailability$ and the remainder is a*ailable to pay for non@labor re,uirements. 50.A.1 !inancial Plan =e*iew$ Analysis$ and =ecommendation !inance analy.es and summari.es the financial plan estimates recei*ed from TIGTA functions. The analysis includes re*iewing the current year2s spending history for each component and e)amining trends in spending patterns. The re*ised spending plans for the fourth ,uarter of the current fiscal year often impact the estimates for the upcoming year. !inance may meet with the functions indi*idually to refine their estimates. 6hen necessary$ the staff also calls 3oint meetings with multiple functions to discuss organi.ational needs and o*erall TIGTA re,uirements. The ob3ecti*e is to de*elop an organi.ationally balanced financial plan proposal to present to the Inspector General. An In*estment =e*iew Board meeting is held to ma/e final decisions regarding the proposed allocations to balance them with the a*ailable funds and to appro*e capital e)penditures for the coming year. 50.A.A !inancial Plan Appro*al and %istribution After the financial plan is appro*ed by the Inspector General$ the underlying detail of dollar allocations by Internal &rgani.ational (ode is pro*ided to TIGTA4s financial ser*ice pro*ider$ the Bureau of Public %ebt BP%#. BP% uploads the data to its %isco*erer !inancial -ystem. %isco*erer pro*ides the means to ad3ust allocations during the fiscal year and to trac/ TIGTA2s appropriated and reimbursable funds and e)penses incurred. 50.B Budget +)ecution @ &perating Guidelines The following guidelines will assist management in using a*ailable resources to accomplish the strategic ob3ecti*es of the organi.ation and to sol*e daily operational issues. The guidelines will also assist in managing a budget within ob3ect class and e)pense category limitations. These guidelines ta/e precedence o*er any pre*ious instructions. 50.B.1 =eprogramming Guidelines (ongress limits reprogramming between budget acti*ities to F5$000$000 or 10 percent$ whiche*er is greater. !inance trac/s changes between budget acti*ities to ensure they stay within (ongressional limitations. =e,uests to reprogram funds should be submitted through your !unctional Budget (oordinator to BP%4s budget mailbo) BudgetA=(Gbpd.treas.go*#. =eprogramming re,uests that e)ceed F100$000 in or out of a single ob3ect class should be routed through your !unctional Budget (oordinator to !inance for appro*al prior to being forwarded to BP% for processing. 50.B.1 !inancial (oding -tructure
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The TIGTA financial coding structure is made up of *arious alpha@numeric references used to define TIGTA as an entity within the federal go*ernment and trac/ its spending patterns. The financial codes will be used on all accounting and budget documents and records. Prior to the start of each new fiscal year$ !inance pro*ides a new cost accounting structure to each function. The coding structure pro*ides the appropriate codes to use within the *arious personnel$ tra*el$ time and attendance$ and financial systems. (hanges in the codes from one fiscal year to the ne)t are highlighted. TIGTA pro*ides a list of its specific accounting codes to BP% each fiscal year$ and BP% uses it to *alidate codes within the %isco*erer !inancial -ystem. In addition to codes specific to TIGTA$ there are general accounting codes common to most bureaus within Treasury. Please refer to the BP% tab on the TIGTA intranet site for general accounting codes and definitions. +ach TIGTA function is responsible for *erifying the accuracy of the codes they use on accounting and budget documents. 50.B.A !inancial %efinitions Appropriation H The statutory authority to incur obligations and ma/e payments out of the Treasury for specified purposes. Budget H A plan for using financial and staff resources to accomplish goals and ob3ecti*es within a definite time period. Budget Acti*ity H A subdi*ision of an appropriation identified in the formal re,uest to (ongress. Budget acti*ities are negotiated with &'B and (ongress and may not be changed without &'B and (ongressional appro*al. Budget +)ecution H The process by which the financial resources a*ailable to an agency are directed and controlled toward achie*ing the purposes and ob3ecti*es for which the budget was appro*ed. Budget <ine Item B<I# H A grouping of related e)penses for management and analysis of TIGTA4s operational costs. A B<I can be made up of a number of budget ob3ect classes B&(s# from se*eral ob3ect classes. Budget &b3ect (lass B&(# H A subdi*ision of e)pense in a classification system used for de*eloping and e)ecuting the operating financial plan. B&(s pro*ide summary management information for financial planning and budgeting purposes. (ommitment H A commitment reser*es a portion of the budgeted funds to signify the future intent to purchase goods or ser*ices. (ommitments can be established with current fiscal year budgeted funds only. They are not legally binding and may be withdrawn prior to ordering goods or ser*ices. &nce a &perations 'anual I (hapter 000

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commitment is established in %isco*erer$ the a*ailable budget is reduced by the amount of the commitment. (ontinuing =esolution (=# H <egislation enacted by (ongress to pro*ide budget authority for !ederal agencies to continue operating until the regular appropriations are enacted. The (= usually specifies a ma)imum rate at which obligations may be incurred$ based on the rate of the prior year$ the President4s budget re,uest$ or an appropriations bill passed by either or both houses of (ongress. Internal &rgani.ational (ode H An organi.ational accounting code used to allocate funds and trac/ spending. %e@obligation H A downward ad3ustment of a pre*iously recorded obligation resulting from the cancellation of a pro3ect or contract$ price re*ision$ or corrections of estimates pre*iously recorded as obligations. %isco*erer !inancial -ystem H %isco*erer is an integrated budget and accounting financial system used by BP% and TIGTA employees that ha*e access for financial accounting$ funds control$ management accounting$ and financial reporting capabilities. -ince BP% performs TIGTA4s accounting ser*ices$ TIGTA4s financial and budget data is processed through %isco*erer. +)penditure H (ash paid or to be paid for the purchase of an item or ser*ice. !inancial Plan H A comprehensi*e plan$ which specifies the dollars issued to a manager to carry out the program s# for which he5she is responsible. !iscal "ear H A 11@month accounting period *arying from the calendar year. The !ederal go*ernment fiscal year runs from &ctober 1 through -eptember A0. !ull@Time +,ui*alent !T+# HA method of measuring the percentage of time an employee or group of employees wor/ed or is pro3ected to wor/ in a particular fiscal year. An !T+ is calculated by di*iding the number of regular straight@time hours not including <aw +nforcement A*ailability Pay@<+AP$ o*ertime$ or holiday hours# wor/ed by the applicable number of hours in a gi*en fiscal year. !or e)ample$ for !" 100J the number of hours would be 10?? 101 days ) ? hours#. &b3ect (lass H A budget classification of e)penses identifying the transactions by the nature of the goods or ser*ices purchased such as personnel compensation$ e,uipment$ supplies$ materials$ tra*el$ etc.# without regard to the purpose of the programs for which they are used. &bligations H Binding agreements for orders placed$ contracts awarded$ ser*ices recei*ed$ and similar transactions during a gi*en period that will result in outlays$ &perations 'anual ? (hapter 000

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immediately or in the future. Budgetary resources must be a*ailable before obligations can be incurred legally. &utlay H A payment to li,uidate an obligation when chec/s are issued or cash disbursed#. &utlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year. &utlays are the measure of go*ernment spending. Prior "ear H The fiscal year immediately preceding the current year. =eimbursements H Amounts earned by an agency for commodities$ wor/$ or ser*ices furnished to other !ederal agencies for which payments are re,uired and which may be credited to an appropriation or fund. These amounts are deducted from the total obligations incurred and outlays made in determining net obligations and outlays for such accounts. =eprogramming H 'o*ement of funds by a function between B&(s within their own financial plan or to another function. =escission H (ongressional action to withdraw budget authority. -upplemental Appropriation H An act appropriating additional funds for the current year after enactment of the regular appropriation. -upplemental appropriations pro*ide additional budget authority beyond the original estimates when the need for funds is too urgent to be postponed until the ne)t regular appropriation bill. 6arrants H The official documents issued pursuant to law by the -ecretary of the Treasury that establish the amount of money authori.ed to be withdrawn from the Treasury. 50.B.B +)pense (ategory -pecifics Guidelines for indi*idual e)pense categories change from fiscal year to fiscal year depending upon budgetary dynamics. Please refer to the current year !inancial &perating Guidelines for budget information relating to indi*idual e)pense categories. The guidelines are a*ailable on the TIGTA home page in the Internal 'anagement %ocument -ystem I'%-# under Interim Guidance. 50.B.5 'id@"ear =e*iew TIGTA conducts a mid@year re*iew unless budget circumstances$ such as an e)tended (ontinuing =esolution$ ma/e it unproducti*e to do so. The re*iew incorporates both labor and non@labor e)pense categories. !inance conducts the labor portion of the re*iew$ e)cept for cash awards and o*ertime. The non@labor portion of the re*iew re,uires the assistance of the functions. A call memorandum is issued$ usually in mid@!ebruary$ to each function with a &perations 'anual J (hapter 000

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response due in appro)imately si) wee/s. !inance pro*ides a spreadsheet to each function with plan and obligation data through a specified date. +ach function is re,uired to respond with estimated obligations for the remainder of the fiscal year for all the applicable categories. In addition to the spreadsheets$ each function must include narrati*e information for all deficits in e)cess of F15$000. The narrati*es should describe in detail the source of any deficits$ proposed reprogramming$ and the operational conse,uences if the deficits are not funded. 6hen possible$ deficits should be co*ered through internal reprogramming. The responses are sent *ia electronic mail to the Assistant %irector$ !inance. After completing an analysis of the functions4 submissions and the labor pro3ection$ !inance summari.es the results of the mid@year re*iew for the TIGTA I=B. The I=B then ma/es its decisions on what deficits should be funded and how any surpluses should be spent. !inance informs the functions of the mid@ year re*iew results and ma/es the appropriate financial plan ad3ustments in %isco*erer.
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50.5 In*estment =e*iew Board I=B# The purpose of the TIGTA I=B is to re*iew and appro*e funding for TIGTA2s capital in*estments and ma3or ac,uisitions. The I=B also ensures the regular monitoring and proper management of these in*estments. Principal I=B members may designate others to attend in their absence. 50.5.1 I=B 'embers Inspector General Principal %eputy Inspector General %eputy Inspector General for Audit %eputy Inspector General for In*estigations %eputy Inspector General for Inspections and +*aluations (hief (ounsel Associate Inspector General for 'ission -upport %irector$ !inance and Accountability %irector$ Information Technology
50.5.1 %efinitions %irect (osts H Kuantifiable costs that can be easily measured in dollars such as hardware ac,uisition e)penses. Implementation (osts H -tart@up e)penses for hardware$ software$ pro3ect design and de*elopment$ and transition. Indirect (osts H(osts which benefit more than one cost ob3ecti*e and cannot be easily traced to each cost ob3ecti*e Intangible Benefits H Identifiable benefits that cannot be easily measured in dollars or units such as enhanced data accuracy$ data security$ organi.ational /nowledge$ or employee morale. &ngoing (osts H +)penses for salaries$ supplies$ and training. &perating (osts H +)penses for maintenance$ enhancements$ and upgrades. Tangible Benefits H Kuantifiable benefits that can be easily measured in dollars or units such as reduced cost$ decreased cycle time$ enhanced producti*ity$ or impro*ed ser*ice.
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Total Ac,uisition (osts H All non@recurring ac,uisition costs o*er the economic life of the asset such as hardware procurement. Total <ife (ycle (osts H All direct and indirect costs o*er the economic life of an asset. Total =ecurring (osts H All recurring costs o*er the economic life of an asset such as upgrades and support ser*ices. 50.5.1.1 (apital In*estments (apital in*estments are in*estments in capital assets such as land$ structures$ e,uipment$ and intellectual property e.g.$ software# that ha*e an estimated dollar *alue or cost of at least F50$000 and a useful life of at least two years. The cost of a capital asset includes both its purchase price and all other costs incurred to bring it to a form and location suitable for its intended use. +)amples of capital assets include$ but are not limited to$ the following9 &ffice buildings$ laboratories !urniture 'otor *ehicles$ in*estigati*e e,uipment (omputer hardware and software
(apital assets do not include intangible assets$ such as /nowledge resulting from research and de*elopment or the human capital resulting from education and training. Also e)cluded are items ac,uired for resale in the ordinary course of operations or held for the purpose of physical consumption$ such as operating materials and supplies. 50.5.1.1 'a3or Ac,uisitions 'a3or ac,uisitions are those that re,uire special management attention because of their 1# importance to TIGTA2s mission8 1# high de*elopment$ operating$ or maintenance costs8 A# significant role in the administration of TIGTA programs$ finances$ property$ or other resources8 B# high ris/ i.e.$ ability to meet the function2s mission#8 or 5# high return i.e.$ return o*er the life of the in*estment e)ceeds its cost by at least 15 percent#. 50.5.A =esponsibilities of the I=B 50.5.A.1 Kuarterly 'eetings The %irector$ !inance and Accountability$ will schedule all I=B meetings. These meetings will be held at least ,uarterly to consider in*estment issues and ma/e in*estment decisions. In addition$ the I=B will determine whether issues meet the criteria of the Treasury In*estment =e*iew Board TI=B#$ and refer to them when appropriate.
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50.5.A.1 =e*iewing Proposed (apital In*estments The I=B is responsible for re*iewing ma3or new capital in*estments of F50$000 or more$ as well as all information technology initiati*es$ upon recommendation of the %eputy Inspectors General$ the Associate Inspector General for 'ission -upport$ and the (hief (ounsel. The I=B will determine if the business case supporting the proposed in*estment is sound$ well 3ustified$ and appropriate for funding consideration in the budget process. All pro3ects must be appro*ed by the I=B$ and when re,uired$ be forwarded to the TI=B for re*iew. %ecisions and recommendations of the I=B will be de*eloped using consensus. If consensus cannot be reached on the merits of a particular pro3ect$ the Inspector General will determine that pro3ect2s disposition. 6hen dealing with multiple re,uests$ the I=B re*iew process will result in a prioriti.ed list of capital in*estment proposals. 6hen re,uired$ these proposals will be forwarded to the TI=B for re*iew and$ at a minimum$ the prioriti.ed list will be updated and made a*ailable to the TI=B during formulation of the &'B budget re,uest. Additionally$ the I=B will re*iew Information Technology2s entire spending plan for the upcoming fiscal year prior to the start of the fiscal year. The I=B will also appro*e an amount to be used for budget formulation. 50.5.A.A 'onitoring (apital In*estments The I=B will regularly monitor all capital in*estments under de*elopment to ensure that cost$ scheduling$ and performance targets are being met. In the e*ent that a pro3ect is facing cost o*erruns$ ma3or delays$ or performance shortfalls$ the I=B will determine the need to cancel the pro3ect and redirect the freed resources to other priorities. The I=B must coordinate the cancellation and funds redistribution for pro3ects appro*ed by the TI=B. 50.5.B Business (ases The appropriate %eputy Inspector General or Associate Inspector General will prepare a business case for all capital in*estment proposals. The business case should include9 %escription9 Pro*ide the name of the pro3ect. %efine the pro3ect by describing what it is and what it will accomplish. :ustification5Benefits of Pro3ect9 %escribe the business need by defining the reasons for pursuing the pro3ect. <ist the benefits to TIGTA$ including a clear statement of how the asset will help TIGTA meet its mission$ its long@term strategic goals and ob3ecti*es$ and the annual performance plan re,uired by the Go*ernment Performance and =esults Act of 1JJA.
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!inancial Basis for -electing the Pro3ect5(ost Benefit Analysis 7ighlights9 This selection will be based on a cost benefit analysis conducted prior to submitting a business case. The analysis may *ary$ depending on the type of pro3ect being studied. At a minimum$ the function should9 o Identify assumptions and constraints. o Identify and ,uantify benefits and costs on a full life cycle basis#. Program 'anagement9 %escribe who will manage the pro3ect and how it will be managed$ particularly in regard to pro3ect cost control$ if applicable. The pro3ect milestones indicated below should be used to determine the acti*ities associated with long@term pro3ects i.e.$ ('I-# and the timeframes for accomplishing those tas/s. 1. 1. A. B. 5. 0. I. ?. J. Pro3ect Initiation %ocument =e,uirements Analysis Pac/age Pro3ect 'aster Plan 'aster Plan >pdate -olicitation %ocument5=!P (ontract Award %ecision to Implement %ate Prototype5Pilot Implemented %ate !ully Implemented @ @ @ @ @ @ @ @ @ mm5dd5yyyy mm5dd5yyyy mm5dd5yyyy mm5dd5yyyy mm5dd5yyyy mm5dd5yyyy mm5dd5yyyy mm5dd5yyyy mm5dd5yyyy
50.5.5 TI=B Appro*al 6hen TI=B appro*al is re,uired$ the functions will coordinate with !inance to prepare a business case using Treasury2s standard business case template$ as re,uired in &'B A@11$ +)hibit A00$ on Planning$ Budgeting$ Ac,uisition$ and 'anagement of (apital Assets$ and -upplement to Part I$ +)hibit A00$ in the (apital Programming Guide. 6hen TI=B appro*al is re,uired$ additional supporting documentation for the business case must be prepared. 50.0 Procedures for Appro*al of &ff@-ite 'eetings TIGTA has defined DmeetingsE to include meetings$ conferences$ (ontinuing Professional +ducation (P+s#$ tas/ forces or other special wor/ groups$ and de*elopmental and training acti*ities. !<+T( training$ howe*er$ is not included in our definition of Dmeetings.E Kuestions as to whether a particular acti*ity meets the definition of DmeetingsE should be referred to the %irector$ !inance and Accountability$ for resolution. The criteria to determine if a meeting re,uires prior appro*al are as follow9 If a meeting is scheduled in the head,uarters city in go*ernment space and the ma3ority of the attendees are from the host location$ $r%/r a$$r/1a& %2 n/, r+3u%r+). If a meeting is scheduled outside the head,uarters city because suitable go*ernment space is not a*ailable in the head,uarters city and a cost 1B (hapter 000
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Januar y 1, 2009
comparison indicates it is less costly to hold the meeting outside the head,uarters city either in go*ernment or non@go*ernment space#$ $r%/r a$$r/1a& %2 n/, r+3u%r+). All documentation$ including cost comparisons$ must be /ept on file by the sponsoring office. 7owe*er$ if a meeting is scheduled outside the head,uarters city but suitable go*ernment space is a*ailable in the head,uarters city$ $r%/r a$$r/1a& %2 r+3u%r+)$ e*en if cost calculations show that the off@site location is less costly. If a meeting is scheduled outside the head,uarters city$ either in go*ernment or non@go*ernment space$ and cost calculations show that holding the meeting outside the head,uarters city is more costly$ $r%/r a$$r/1a& %2 r+3u%r+).
All meeting re,uests re,uiring prior appro*al must be submitted to the Principal %eputy Inspector General through the %irector$ !inance and Accountability$ under the signature of a %eputy Inspector General$ Associate Inspector General$ or the (hief (ounsel. The re,uest should include all re,uired cost comparisons$ detailed information on how the costing was arri*ed at$ what assumptions were used and the name and phone number of the person to contact for additional information. 6hen conducting cost analysis for off@site meetings$ you must include the cost of transportation$ per diem$ contract fees$ room and e,uipment rental$ and all other costs incident to the meeting. The re,uest$ with the e)ception of tas/ forces$ should be recei*ed at least si) wee/s in ad*ance of the date of the meeting to allow both for ade,uate re*iew time and for a change of location or facility$ if the initial re,uest is not appro*ed. Arrangements with the proposed facility where the meeting is re,uested to be held and hotel reser*ations should not be finali.ed until appro*al has been recei*ed. Tas/ force re,uests should be submitted as soon as the tas/ force has set meeting dates. Before deciding on any off@site location$ all of the following steps should be ta/en9 %etermine the a*ailability of go*ernment facilities before considering non@ go*ernment facilities military bases often a good option#. 'inimi.e o*ernight tra*el by selecting a site that re,uires a minimum number of employees to tra*el5stay o*ernight. Include the head,uarters city in all cost comparisons. -elect the head,uarters city when cost differences are negligible. A*oid the use of resort or resort@type facilities. -elect a site where the primary ob3ecti*es of the meeting can be attained.
50.I Business (ards TIGTA must maintain the integrity of all identification media to pre*ent misuse or abuse that could bring discredit or ad*erse publicity to our organi.ation. TIGTA &perations 'anual 15 (hapter 000

Januar y 1, 2009
considers business cards to be a form of identification$ and business cards must therefore conform to designated specifications. The design and specifications of the business cards ensure uniformity and consistency$ thereby allowing TIGTA to e)peditiously handle in,uiries from ta)payers about the li/elihood of a business card being genuine. !or that reason$ only business cards authori.ed by TIGTA may be used as official identification. Any employee using business cards from an unauthori.ed source in the performance of his5her official duties must cease immediately. TIGTA business cards are for use only in the conduct of official business$ and any other use is unauthori.ed. (urrently$ there are only two authori.ed methods of obtaining business cards. &ne is to purchase the cards from an authori.ed *endor$ and the other is to produce the cards using the template in 'icrosoft 6ord. TIGTA employees may not use any other type of business card in the performance of their official duties. The *endor authori.ed to produce business cards using the TIGTA seal and badge is (hu Graphic Arts of +l (a3on$ (alifornia phone 01J@5IJ@5111#. To obtain an order form$ call the *endor and re,uest that a form be fa)ed to you. The completed order form must bear the name$ signature$ and title of an authori.ing TIGTA official. The re,uesting employee must pay for this ser*ice$ as preprinted business cards cannot be purchased with appropriated funds. To create a customi.ed page of business cards using the 6ord template$ select !ile@Cew$ clic/ on D&n 'y (omputerE under the templates menu on the right side of your screen$ clic/ on the DGeneralE tab$ and select the D(alling (ardE template. The template incorporates the official TIGTA seal$ similar to the commercially preprinted cards. The cards should be printed on A*ery 5AI1 6hite Business (ards or e,ui*alent card stoc/. The card stoc/ can be purchased with appropriated funds through your office supply sources. 6e recommend that you print only a few pages at a time due to the fre,uency that information changes.
&perations 'anual
10
(hapter 000

Januar y 1, 201'
50.? Interagency Agreements IAs# An IA is written to obtain a legally binding contract between two federal agencies that specifies the tas/s to be accomplished by one agency in support of the other. This includes labor and non@labor costs for detailed personnel and administrati*e support pro*ided to TIGTA. 50.?.1 Authority The authority to e)ecute IAs obligating TIGTA funds is contained in statutes such as the Go*ernment =eform Act of 1JJB and the +conomy Act$ A1 >.-.(. L 15A5. 50.?.1 To initiate a TIGTA IA =efer to TIGTA 'anual (hapter 000#@B0.A for &ffice of Procurement -er*ices4 instructions for preparing and routing IAs.
50.?.A Billing for Interagency Agreements +lectronic payments are re,uired between federal agencies$ and the standard payment method is through the Intra@go*ernmental Payment and (ollection IPA(# -ystem. TIGTA4s accounting ser*ices pro*ider$ Bureau of the Public %ebt$ Administrati*e =esource (enter BP%@A=(#$ is responsible for retrie*ing IPA( bills from$ or initiating IPA( bills in$ the IPA( system. TIGTA as Billed Agency
50.?.A.1
BP%@A=( will re,uest certification appro*al# of an IPA( by sending the IPA( bill and a certification form *ia email to the designated (ontracting &fficer4s Technical =epresentati*e (&T=# or IPA( appro*er. -ince IPA( immediately reduces TIGTA4s funds$ the appro*er must ensure that the IPA( charge is correct and consistent with the goods5ser*ices recei*ed as well as the IA terms. If needed to ensure billing consistency$ the appro*er may re,uest additional documentation from the billing agency. If the billing agency does not pro*ide sufficient documentation for the bill$ the appro*er may Dchargebac/E re3ect# the transaction$ or the part of the transaction lac/ing sufficient documentation. If the IPA( is certified as *alid$ the bill must either be applied to an e)isting obligation or charged directly to an accounting string supplied by the appro*er. The accounting string must include the appropriate cost center and B&(. Please chec/ with TIGTA4s budget analyst or accountant if not sure of the accounting string information. 1I (hapter 000
&perations 'anual

Januar y 1, 201'
If the appro*er fails to send the completed certification form bac/ to BP% by the end of the month$ the IPA( will be charged against that function4s default cost center and B&( 15A00B. The e)pense will remain charged to the default codes until the completed certification form is recei*ed by BP%. TIGTA as Billing Agency
50.?.A.1
To ensure funds are collected for the wor/ performed by TIGTA$ the Assistant %irector$ !inance$ must recei*e a copy of the IA signed by both parties. In addition$ on a monthly or ,uarterly basis$ the function performing the ser*ice should notify the Assistant %irector$ !inance$ regarding the amount of wor/ performed and re,uest that TIGTA bill the other !ederal agency. -ee TIGTA 'anual 000#@B0.A for more information. The Assistant %irector$ !inance$ will pro*ide necessary billing information to BP%@A=(.
&perations 'anual
1?
(hapter 000

Januar y 1, 201'
50.J Accounting for the In*estigati*e Imprest !und In accordance with the implementation of the %ebt (ollection Impro*ement Act of 1JJ0 %(IA#$ imprest funds may only be used when the +lectronic !unds Transfer +!T# re,uirement is wai*ed. TIGTA is permitted to ha*e imprest funds under this wai*er for payments made in furtherance of law enforcement action. Therefore$ only the &ffice of In*estigations &I# may establish and maintain an imprest fund$ and any disbursements shall be related to the enforcement of laws and regulations. 50.J.1 =eferences %ebt (ollection Impro*ement Act of 1JJ0$ Pub. <. 10B@1AB$ (h. 10$ L A1001 %(IA# A1 (!= Part 10?. Treasury Policy %irecti*e issued Co*ember J$ 1JJJ H Imprest !unds. Treasury %irecti*e B0@0B H Treasury Internal 'anagement# (ontrol Program. %elegation &rder Co. 1I =e* 1#$ Authori.ation to Appro*e (onfidential +)penditures. -tatement of !ederal !inancial Accounting -tandards 1 H Accounting for -elected Assets and <iabilities. !inancial 'anagement -er*ices !'-# (ashier4s 'anual. %IGI 'emo 0I@0A H =eimbursement of =emittance Test 'oney.
50.J.1 %efinitions ABA =outing Cumber H American Ban/ers Association ABA# number used to identify specific financial institution. AIGI H Assistant Inspector General for In*estigations. Alternate (ashier H In*estigati*e employee designated to perform the duties of the Principal (ashier when the Principal (ashier is not a*ailable. Budget &b3ect (ode B&(# H A code used to classify the e)penditure based on the nature of the good or ser*ices purchased. Bureau of the Public %ebt@Administrati*e =esource (enter BP%@A=(# H TIGTA4s financial ser*ices pro*ider (onfidential +)penditure H +)penditure of a nature that the disclosure of which might 3eopardi.e an in*estigation or create a potential danger to the -pecial Agent or others in*ol*ed in the in*estigation.
&perations 'anual
1J
(hapter 000

Januar y 1, 201'
(onfidential -ource H Any person or entity pro*iding information or ser*ices on a confidential basis$ whether compensated or not (onfidential -ource +)penditure HPayment made directly to or on behalf of a confidential source. (ode of !ederal =egulations (!=# H The codification of the general and permanent rules and regulations published in the !ederal =egister by the e)ecuti*e departments and agencies of the !ederal go*ernment. (learance H The process whereby a financial institution processes chec/s drawn upon or deposited into accounts maintained by the institution. +lectronic !unds Transfer +!T# H 'ethod of disbursing funds without use of a paper chec/. !lash 'oney H <arge amount of money needed by a -pecial Agent in performance of role as a Dhigh rollerE in an in*estigation. Go*Trip H -ystem used by TIGTA employees to obtain reimbursement for non@ confidential e)penses incurred in performance of official duties. Incidental +)penditure H 'iscellaneous e)pense incurred by a -pecial Agent during a meeting with a confidential source to obtain e*idence. Imprest fund @ A fi)ed amount of appropriated funds that is deposited in a financial institution rather than being held by Treasury. I=- H Internal =e*enue -er*ice Con@(onfidential +)penditure H A miscellaneous e)pense incurred incidental to securing e*idence. &! H &ptional !orm Principal (ashier H In*estigati*e employee designated to maintain and account for the imprest fund for a specific %i*ision. =eco*erable 'oney H -ecurity deposits or Dflash moneyE used during an in*estigation which may be recouped in full or in part. =emittance Testing H Imprest funds used to test whether or not ta) remittances submitted to the I=- are recei*ed and posted to the correct ta)payer account. -A( H -pecial Agent In@(harge &perations 'anual 10 (hapter 000

Januar y 1, 201'
-ignature (ard H %ocument identifying indi*idual authori.ed to ma/e withdrawals from an account at a financial institution. -! H -tandard !orm -tandard General <edger -G<# H A uniform listing of accounts used to properly classify and record financial transactions and facilitate financial reporting. 50.J.A +stablishing an In*estigati*e Imprest !und All TIGTA in*estigati*e imprest funds must be maintained in chec/ing accounts at !ederally insured financial institutions. (ash accounts are prohibited. An in*estigati*e imprest fund chec/ing account has been established for each !ield %i*ision and the -trategic %ata -er*ices %i*ision. +ach %i*ision completes a signature card from a local ban/. The names of the primary and alternate cashiers who will ha*e access to the account$ of which one must be the A-A( who is co@located with the -A($ are entered. The -pecial Agent@In@(harge -A(# prepares a memo to the appropriate Assistant Inspector General for In*estigations AIGI# re,uesting the establishment of an in*estigati*e imprest fund chec/ing account. The memo must include the following information9 !inancial institution information9 o Came. o 'ailing address including city$ state$ and .ip code. o ABA routing number. o (hec/ing account number$ if a*ailable. -ome financial institutions will not pro*ide an account number without a deposit.# o Phone number. o !inancial institution contact name$ if a*ailable. Came$ mailing address$ and phone number of the primary cashier. Came and phone number of the alternate cashier. %ate in*estigati*e imprest fund is needed. Amount re,uested. !und9 TGT011J%B enter 1@digit fiscal year twice# ;; e.g. TGT011J%B1A1A;; for !" 101A appropriation. (ost center of the di*ision which will be maintaining and accounting for the imprest fund see +)hibit 000#@50@B#.
The completed signature card should be attached to the re,uest memo. The account number should be written on the signature card.
&perations 'anual
11
(hapter 000

Januar y 1, 201'
The primary cashier shall open the in*estigati*e imprest fund at a !ederally insured financial institution. The chec/ing account shall be in the name of the Treasury Inspector General for Ta) Administration under TIGTA4s +IC 0A@ 051010B as an account for a non@ta)able entity not sub3ect to bac/@up withholding. (hec/ing accounts that pay interest or incur a monthly ser*ice fee shall be a*oided$ if possible. The signature card for the chec/ing account shall be signed by the primary and alternate cashiers. In order to maintain good internal control and appropriate segregation of duties$ the -A( shall C&T be on the signature card. The AIGI forwards the appro*ed memo to the Assistant %irector$ !inance who 1# re*iews the re,uest to ensure all re,uired data is contained in the memo and appro*es re,uest by notifying$ BP%@A=( to process re,uest$ 1# updates the in*estigati*e imprest fund spreadsheet$ and A# sends a copy of the spreadsheet to BP%@A=( and the -taff Accountant. BP%@A=( will send an electronic funds transfer +!T# in the amount re,uested to the designated ban/ for the designated chec/ing account. If the chec/ing account number is not pro*ided$ a chec/ payable to the Treasury Inspector General for Ta) Administration in the amount re,uested will be sent to the primary cashier at the mailing address indicated in the re,uest memo. BP%@A=( will ma/e the appropriate accounting entry to record the establishment of an imprest fund. In accordance with cash management and internal controls$ the primary cashier will deposit the chec/ no later than the ne)t business day and properly secure the chec/ in a loc/ed container with access limited to the primary and alternate cashiers# until deposited. If the completed signature card was not attached to the re,uest memo$ the primary cashier will email a copy of the completed signature card showing the chec/ing account number to the Assistant %irector$ !inance. The -taff Accountant will ensure that the new imprest fund is properly recorded in the accounting records as an increase to the Imprest !unds account -G< 1110# and a decrease to the !und Balance 6ith Treasury account !B6T -G< 1010#. 50.J.B (hanges to the In*estigati*e Imprest !und 50.J.B.1 Increasing Amount of In*estigati*e Imprest !und The ma)imum amount of each in*estigati*e imprest fund is F10$000. 6ith appropriate 3ustification$ appro*al from the appropriate AIGI$ and coordination with the Assistant %irector$ !inance$ an in*estigati*e imprest fund may be increased abo*e the F10$000 limitation.
&perations 'anual
11
(hapter 000

Januar y 1, 201'
The -A( prepares a memo to the appropriate AIGI re,uesting the increase. The memo will include9 !inancial institution information9 o Came. o 'ailing address including city$ state$ and .ip code. o ABA routing number. o (hec/ing account number. o Phone number. o !inancial institution contact name$ if a*ailable. (urrent amount of imprest fund. Amount of increase re,uested. Cew total of imprest fund. %ate re,uired. (ost center.!und9 TGT011J%B enter 1@digit fiscal year twice# ;; e.g. TGT011J%B1A1A;; for !" 101A appropriation -ee +)hibit 000#@50@5#. The AIGI forwards appro*ed memo to the Assistant %irector$ !inance$ who 1# re*iews the memo to ensure that all re,uired data has been pro*ided$ 1# appro*es re,uest by notifying BP%@A=( to process re,uest$ A# updates the in*estigati*e imprest fund spreadsheet$ and B# pro*ides the -taff Accountant with a copy of the updated spreadsheet. BP%@A=( sends an +!T to the chec/ing account identified in the re,uest memo and records the appropriate accounting entry. The -taff Accountant ensures that the increase in the imprest fund is recorded as an increase in -G< 1110 and a decrease in -G< 1010. 50.J.B.1 =e,uests to %ecrease the Amount of or (lose the In*estigati*e Imprest !und The -A( will submit a memo to the Assistant %irector$ !inance$ re,uesting a decrease in or closure of the in*estigati*e imprest fund. The memo shall contain the following items9 !inancial institution information9 o Came. o 'ailing address including city$ state$ and .ip code. o ABA routing number. o (hec/ing account number. o Phone number. o !inancial institution contact name$ if a*ailable. (urrent amount of imprest fund. Amount of decrease re,uested. Cew total of imprest fund. (ost center.
&perations 'anual
1A
(hapter 000

Januar y 1, 201'
!und9 TGT011J%B enter 1@digit fiscal year twice# ;; e.g. TGT011J%B1A1A;; for !" 101A appropriation. . Primary cashier4s email address. &*ernight mail trac/ing number. =eason for closure$ if closing the imprest fund account see +)hibit 000#@50@ 0#.
T4+ %-$r+2, 5un) -ay n/, 6+ .&/2+) un,%&7 All chec/s written by the imprest fund cashier ha*e DclearedE on the account statement. All funds ad*anced to -As ha*e been fully accounted for9 o -As ha*e submitted all -!@110Bs documenting e)penditures. o -As ha*e returned all unused funds. o Ad*ance balances are .ero. All funds returned by -As ha*e been deposited and DclearedE on account statement. Primary cashier has reconciled imprest fund. -A( has re*iewed and appro*ed primary cashier4s imprest fund reconciliation. All unused chec/s ha*e been destroyed. The cost$ if any$ of obtaining a cashier4s chec/ shall be deducted by the financial institution from the imprest fund account and will appear on the monthly account statement. The -A( will ha*e the imprest fund cashier obtain a cashier4s chec/ payable to the Treasury Inspector General for Ta) Administration from the financial institution where the imprest funds are maintained. The imprest fund cashier will attach the cashier4s chec/ or money order to the signed memo. !or security$ the imprest fund cashier will place the documents in an en*elope mar/ed D(onfidential H Imprest !undE before placing the documents in the o*ernight mail en*elope. The o*ernight mail will be directed to the Assistant %irector$ !inance. The imprest fund cashier will maintain a copy of the memo and the cashier4s chec/ or money order for their records. The Assistant %irector$ !inance$ will 1# re*iew the memo to ensure all re,uired data is present$ 1# place the documents in an en*elope mar/ed DTIGTA Imprest !undE in o*ernight mail addressed to BP%@A=($ A# email the primary cashier ac/nowledging receipt of the documents$ B# update the in*estigati*e imprest fund spreadsheet$ and 5# pro*ide the -taff Accountant with a copy of the updated spreadsheet. BP%@A=( will 1# deposit the funds8 1# send the Assistant %irector$ !inance$ ac/nowledgement of receipt of the funds$ and A# ma/e the appropriate &perations 'anual 1B (hapter 000

Januar y 1, 201'
accounting entry. The -taff Accountant will *erify that the appropriate increase in -G< 1010 and corresponding decrease in -G< 1110 has occurred. 50.J.B.A (hanges in !inancial Institution or (ashiers The -A( will perform cash *erification reconciliation# when there is a change in cashiers. (hanges in the financial institution or the cashiers primary or alternate# re,uire a new signature card. The account number should be written on the signature card. The primary cashier will retain a copy of the completed signature card in his5her files. The -A( will prepare a memorandum to the appropriate AIGI re,uesting the change. The completed signature card should be attached to the re,uest memo. The memorandum shall contain the following items9 !inancial institution information9 o Came of former financial institution and former account number if changing financial institution#. o !or new or current# account9 Came of financial institution. 'ailing address including city$ state$ and .ip code. ABA routing number. (hec/ing account number. Phone number. !inancial institution contact name$ if a*ailable. %ate funds mo*ed from former account to new account if changing financial institution or account#. (ashier information9 o !ormer cashier4s name if changing cashiers otherwise pro*ide current cashier4s name. o !or new cashier9 Came. 'ailing address$ if primary cashier. Phone number. %esignation primary or alternate#. %ate of cashier change.
The AIGI forwards the appro*ed memo to the Assistant %irector$ !inance who 1# re*iews the re,uest to ensure all re,uired data is contained in the memo$ 1# appro*es re,uest by notifying BP%@A=( to process re,uest$ A# updates the in*estigati*e imprest fund spreadsheet$ and B# sends a copy of the spreadsheet to BP%@A=( and the -taff Accountant. 50.J.B.B (hange in -A(
&perations 'anual
15
(hapter 000

Januar y 1, 201'
6hen a change in the -A( occurs$ the appropriate AIGI will send the Assistant %irector$ !inance$ an email indicating the %i*ision$ the new -A(4s name$ and the effecti*e date. The Assistant %irector$ !inance$ will update the in*estigati*e imprest fund spreadsheet and send a copy to BP%@A=(. 50.J.B.5 &ther (hanges The Assistant %irector$ !inance should be contacted by email for instructions for any other changes not discussed in this section. 50.J.5 Authori.ation to Incur (onfidential +)penditures Authori.ation is needed prior to using the in*estigati*e imprest funds. The -A( may authori.e confidential e)penditures up to F1$500$ e)cept for confidential e)penditures related to underco*er operations. 7owe*er$ the -A( can authori.e confidential e)penditures for underco*er operations contained in the appro*ed operational plan. The AIGI or the %eputy AIGI may authori.e all confidential e)penditures up to F10$000. The %IGI may authori.e all confidential e)penditures of more than F10$000. Authori.ation for confidential e)penditures is documented in a memo which is retained by the -A in the case file$ by the primary cashier in the in*estigati*e imprest fund$ and by the appro*ing official. The appro*ed authori.ation memo shall be retained for si) years and three months. A memo shall be used to re,uest authori.ation and document appro*al to ma/e confidential e)penditures. The memo will be appro*ed by the appropriate official based on the funding re,uest. -ee %elegation &rder Co. 1I =e*ision 1#. The memo will contain the following9 Came of the ta)payer or entity. (ase number$ when applicable. -pecific amount being re,uested. 'a)imum dollar amount authori.ed. %i*isional imprest fund that will be used. Proposed plan of action. Period of time o*er which the e)penditure s# will be made. (omplete description of the purpose of the e)penditure. -tatement establishing a foundation for any proposed e)penditure to procure information. %escription setting forth any tentati*e arrangements and amounts pre*iously discussed with the confidential source. -tatement9 DThis signed memo is authorization to make confidential expenditures as proposed in the above paragraphs .E
&perations 'anual
10
(hapter 000

Januar y 1, 201'
A re*ised re,uest is re,uired when it is anticipated that e)penditures will e)ceed the authori.ed amount.
50.J.0 >se of In*estigati*e Imprest !unds In*estigati*e imprest funds can /n&y be used for confidential e)penditures$ fees charged by financial institutions for maintaining the imprest chec/ing account$ or fees for cashier4s chec/s or money orders. The in*estigati*e imprest fund 24a&& n/, be used for normal operating e)penditures such as subscriptions$ office supplies$ photocopies$ postage$ etc. The in*estigati*e imprest fund -u2, be used to pay all confidential e)penditures. (onfidential e)penditures 24a&& n/, be claimed on *ouchers. (onfidential e)penditures are e)penses that if disclosed could compromise the in*estigation or 3eopardi.e the safety of the -A or other indi*iduals in*ol*ed in the in*estigation. &I shall maintain detailed information on these e)penditures in the in*estigati*e imprest fund files in the di*isional office$ as appropriate. %o n/, furnish detailed information to BP%@A=(. (onfidential e)penditures can be segregated into 1# confidential source e)penditures$ 1# certain underco*er operation e)penditures$ A# e)penditures for the protection and maintenance of witnesses and confidential sources$ and B# other confidential e)penditures. 50.J.0.1 (onfidential -ource +)penditures The -A may pay confidential sources a reasonable amount of money or pro*ide other lawful consideration for information furnished$ ser*ices rendered$ or e)penses incurred in authori.ed in*estigati*e acti*ity. Co payment of money or other consideration$ other than a published reward$ shall be conditioned on the con*iction of any particular indi*idual. The confidential source payment may be paid directly to the confidential source or paid indirectly. Indirect payment is a payment on behalf of a confidential source$ such as purchasing an airline tic/et for a confidential source. -ee (hapter B00 -ection 150.5.B and -ection 150.5.A0 for additional information regarding confidential sources. (onfidential source e)penditures are debited to B&( J10001. (onfidential source e)penditures do n/, include incidental e)penses such as purchasing a cup of coffee$ a sandwich$ or a drin/. -ee 50.J.I for additional information on non@confidential e)penditures. A payment to a confidential source$ which is not a reimbursement for e)penses$ is ta)able to the confidential source. The -pecial Agent ma/ing a ta)able payment to a confidential source must9
&perations 'anual
1I
(hapter 000

Januar y 1, 201'
Tell the confidential source of its ta)ability. %ocument the payment in the confidential source control folder.
50.J.0.1 >nderco*er &peration +)penditures >nderco*er operations may include 1# confidential e)penditures$ 1# non@ confidential e)penditures$ and A# reco*erable funds. >nderco*er confidential e)penditures and underco*er reco*erable funds -u2, be paid through the in*estigati*e imprest fund. >nderco*er non@confidential e)penses -u2, be paid through the submission of a local *oucher, not the in*estigati*e imprest funds. -ee (hapter B00 -ection 1?0 for additional information concerning underco*er operations. 50.J.0.1.1 >nderco*er (onfidential +)penditures >nderco*er ./n5%)+n,%a& +8$+n)%,ur+2 ar+ +8$+n2+2 that if disclosed could compromise the in*estigation or identity of an underco*er -A. As a general rule$ these costs are incurred under a fictitious identity. These costs include lodgings$ furniture$ automobiles$ post office bo)es$ utility bills$ tra*el$ entertainment$ safe house maintenance$ and e*idence purchases. >nderco*er confidential e)penses are debited to B&( J10001. >nderco*er ./n5%)+n,%a& +8$+n)%,ur+2 might include tra*el e)penses for an -A portraying a Dhigh rollerE where the -A meets with the sub3ects of the in*estigation at an e)pensi*e restaurant or hotel. In these instances$ &I management may designate these e)penses as confidential or authori.e actual e)penses. If actual e)penses are authori.ed$ the -A must file a tra*el *oucher rather than see/ing reimbursement through the imprest fund and follow the procedures in (hapter 000 -ection B0.5. 50.J.0.1.1 >nderco*er Con@(onfidential +)penditures >nderco*er non@confidential e)penditures are e)penses of a nature that the disclosure of which would not compromise an in*estigation or 3eopardi.e the safety of the -A or other indi*iduals in*ol*ed in the in*estigation. >nderco*er non@confidential e)penses must be paid through the submission of a local *oucher$ not through the imprest fund. Tra*el and per diem incurred by the underco*er -pecial Agent outside of his5her underco*er assignment is n/, a confidential e)pense and -u2, be claimed on a ,ra1+& 1/u.4+r. >nderco*er non@confidential e)penditures are debited to B&( 15100?. -ee 50.J.I for additional details on non@confidential e)penditures. 50.J.0.1.A =eco*erable !unds =eco*erable funds include security deposits and Dflash moneyE. =eco*erable funds are returned in full or in part to the imprest fund. The disbursement of reco*erable funds is debited to B&( J10001. The reco*ery of these funds is &perations 'anual 1? (hapter 000

Januar y 1, 201'
credited to B&( J10001. Thus$ only the unreco*ered funds are e)pensed in B&( J10001. The -A should maintain a list of the security deposits amounts and *endors paid# and ma/e a reasonable attempt to obtain a refund of the security deposit at the conclusion of an underco*er operation. If a refund of the security deposit is obtained$ the -A will submit the refund to the imprest fund cashier with a memorandum identifying the case number and re,uesting the funds be deposited to the imprest fund. The cashier will follow the instructions in -ection 50.J.11.1 below to process the refund. 50.J.0.A +)penditures for the Protection$ =elocation$ and 'aintenance of 6itnesses and (onfidential -ources +)penditures for the protection$ relocation$ and maintenance of witnesses and confidential sources -u2, be paid through the in*estigati*e imprest fund. To a*oid 3eopardi.ing the new identity of the relocated witness or confidential source$ maintain detailed information on these e)penditures in the files of in*estigati*e imprest funds in the di*isional office$ as appropriate. D/ n/, furnish detailed information to BP%@A=(. =efer to (hapter B00 -ection 1A0 for detailed procedures regarding TIGTA4s Mictim 6itness Program. +)penditures for the protection and maintenance of witnesses and confidential sources are debited to B&( J10001. 50.J.0.A.1 Prohibitions -pecial Agents are not authori.ed to commit any funds for compensation and e)penses of witnesses or confidential sources$ and are not authori.ed to ma/e protecti*e maintenance agreements. Agreements made without authori.ation may become the personal responsibility of the ma/er. Protection$ relocation$ and maintenance of witnesses and confidential sources )/+2 n/, include the loss of income$ personal incon*enience$ or other monetary damage suffered$ such as a distress sale of a business or residence by the witness or confidential source. 50.J.0.B &ther (onfidential +)penditures &ther confidential e)penditures are miscellaneous e)penditures of such a nature that their disclosure might 3eopardi.e an in*estigation or create a potential danger to the -pecial Agent. +)amples include9 =emittance testing e)penditures. =eimbursement to non@TIGTA personnel for confidential e)penses incurred while conducting acti*ities at the re,uest of TIGTA. The cost of sur*eillance facilities and related e)penses incurred by -As in obser*ing and identifying the acti*ities of a sub3ect. (osts incurred in gathering information in connection with enforcing laws and regulations in*ol*ing ta) administration. 1J (hapter 000
&perations 'anual

Januar y 1, 201'
(onfidential e)penses incurred in locating certain witnesses.
&ther confidential e)penditures are debited to B&( J10001 e)cept for remittance test e)penditures. =emittance test e)penditures are debited to B&( J10001 pro3ect code TGT0=+'ITT. =eco*ered remittance test e)penditures are credited to B&( J10001 pro3ect code TGT0=+'ITT. Thus$ only the unreco*ered remittance test e)penditures remain as an e)pense in B&( J10001 pro3ect code TGT0=+'ITT. 50.J.I Con@(onfidential +)penditures Con@confidential e)penditures are miscellaneous e)penses incurred incidental to securing e*idence. N+*idenceN is not intended to be restricted to that which is used or admissible in court cases. +)amples of non@confidential e)penditures include9 -ecuring photocopies of documents. Incidental e)penditures which a -A incurs while meeting with a confidential source such as purchasing a cup of coffee$ drin/$ sandwich$ or meal for the confidential source. A motel5hotel room for briefing and debriefing a cooperating employee. 'inor sur*eillance e)penses. Purchase of emergency supplies. =ental of a safety deposit bo). =eimbursements to non@TIGTA personnel for minor e)penses incurred by them while conducting acti*ities at the re,uest of TIGTA. Tra*el to and from the assignment under the -A4s true identity. Tra*el and per diem for supporting -As unless the supporting -A is portraying a Dhigh rollerE. -ee 50.J.0.1.1 for additional details.
The -A must file a local *oucher in Go*Trip to recei*e reimbursement for non@ confidential e)penditures. All non@confidential e)penditures must be coded to B&( 15100? by selecting C&CT=AM 15100? H -ecuring +*idence from the e)pense type drop down menu. A&& non@confidential e)penditures are to be coded to B&( 15100? regardless of the actual item or ser*ice being purchased. =eceipts must be attached for any e)pense o*er FI5. 50.J.? &*ersight of the In*estigati*e Imprest !und 50.J.?.1 -A( =esponsibilities The -A( is responsible for super*ising the operation of the in*estigati*e imprest fund in his5her di*ision. The -A(4s responsibilities include9
&perations 'anual
A0
(hapter 000

Januar y 1, 201'
7a*ing an indi*idual not in*ol*ed in the operation of the imprest fund conduct a *erification of the imprest fund9 o 6hene*er accountability for the fund is to be transferred8 and o 6ithout announcement or ad*ance scheduling at least once a calendar ,uarter. +nsuring the combination to the loc/ on the imprest fund storage container is changed 1# whene*er there is a change in cashiers8 1# upon transfer of accountability due to unforeseen absence of the cashier8 A# upon a compromise of the combination in some way8 or B# at least once each year. 'a/ing an immediate report in the e*ent of an imprest fund loss to the appropriate AIGI and the Assistant %irector$ !inance. (onducting periodic re*iews of e)penditures to9 o 'onitor effecti*e use of funds8 o (onfirm *alue is recei*ed for funds e)pended8 o (onfirm use of funds is lawful and consistent with enforcement of laws and regulation in*ol*ing ta) administration8 and o (onfirm absence of abuse. Pro*iding ade,uate training and guidance to cashiers$ both primary and alternate. 6hen appropriate$ timely appro*ing -A re,uests for and e)tensions of ad*ances from the imprest fund. =e*iewing all reimbursement forms -!@110B Claim for Reimbursement for Expenses# and supporting documentation to *erify that e)penditures were properly authori.ed$ documented$ and appropriate. -ee +)hibit 000#@50@10 for a sample of this form. !orwarding appro*ed -!@110Bs and supporting documentation to the imprest fund cashier for processing. =e*iewing monthly -! 11BJ$ Statement of Designated Depositary ccount to *erify that the amounts reported on the -! 11BJ are correct and supported by the attached documents9 &! 111J$ Cashier Reimbursement !oucher" ccountability Report$ ban/ statement$ &utstanding Ad*ances to -As$ chec/ register$ and -! 110Bs. -ee +)hibit 000#@50@11 and +)hibit 000#@50@11 for samples of the -! 11BJ and &! 111J$ respecti*ely.
50.J.?.1 Audits of In*estigati*e Imprest !und +ach year each in*estigati*e imprest fund will be audited. Performance of the audits is shared by &I and the &ffice of Inspections and +*aluations I O +#. +ach year$ &I will audit the imprest fund of each field di*ision re*iewed during &I4s biennial field di*ision inspection and I O + will audit the remaining field di*isions4 imprest funds i.e. those field di*isions not inspected by &I. -ee (hapter B00 -ection A00 for additional details. 50.J.J &btaining !unds from the In*estigati*e Imprest !und &perations 'anual A1 (hapter 000

Januar y 1, 201'
The -A may only obtain funds from the in*estigati*e imprest fund with proper authori.ation and an appro*ed ad*ance re,uest as discussed in -ection 50.J.5 and -ub@sections 50.J.J.1$ 50.J.J.1.1$ and 50.J.J.1.1. 50.J.J.1 Ad*ances !unds may be ad*anced for confidential e)penditures which are anticipated to occur within A0 days. The initial authori.ation for ad*anced funds may be for no longer than J0 days. The appro*ing official may grant in writing an e)tension of the ad*ance8 howe*er$ the ad*ance shall not be held longer than 110 days under any circumstances. Ad*ance re,uests re,uire appro*al of the -A(. The A-A( may not appro*e a re,uest from himself5herself when acting for the -A(. Indi*iduals recei*ing an ad*ance from an in*estigati*e imprest fund shall not commingle it with other official funds or with pri*ate funds. (ommingling is the mi)ing of funds ad*anced by TIGTA with the agent2s own money$ ma/ing it difficult to determine which funds belong to each party. (ashing an imprest fund chec/$ by itself$ does not constitute commingling funds. 50.J.J.1.1 &btaining an Ad*ance To obtain an ad*ance$ the -A submits a written re,uest through the appropriate channels to the -A( specifying the amount$ the reason the ad*ance is needed$ the anticipated time period of the e)penditure$ and the length of time the ad*ance may be held. The -A( forwards the appro*ed re,uests to the -A and the imprest fund cashier. The cashier 1# prepares a chec/ payable to the -A$ 1# updates the chec/boo/ register$ A# updates the outstanding ad*ances$ B# prepares !orm 150I$ Receipt for #oney$Cashier dvance$ 5# obtains the -A4s signature on !orm 150I ac/nowledging receipt of the chec/$ 0# retains a copy of the completed and signed !orm 150I in the imprest fund file$ and I# gi*es the -A a copy of the signed !orm 150I. The -A retains the completed signed copy of !orm 150I along with the appro*ed ad*ance re,uest in the case file. In e)igent circumstances$ the imprest fund cashier may ad*ance funds when appro*ed by the -A( *ia telephone. 7owe*er$ the -A must submit a written memo to the -A( and the -A( must forward the appro*ed re,uest to the cashier within I1 hours. All other procedures outlined in the paragraph abo*e will be followed. If the chec/ is mailed to the -A$ the cashier will include two copies of !orm 150I along with the chec/. The -A will sign both copies of !orm 150I$ retaining one copy for the case file and returning the other copy to the cashier within fi*e business days of recei*ing the chec/. The -A shall n/, use any imprest funds to pay other indi*iduals e)cept9 To reimburse I=- employees for confidential e)penditures made by I=employees while participating in confidential in*estigations under the direction of TIGTA. &perations 'anual A1 (hapter 000

Januar y 1, 201'
%uring underco*er operations where an assigned -A may recei*e information from$ and prepare claims on behalf of$ another -A carrying out an underco*er in*estigation. In both instances$ the -A must obtain original receipts from the I=- employee or the underco*er -A. These receipts shall be attached to the -A4s -!@110B to document the e)penditure of the imprest funds. 50.J.J.1.1 +)tension of Ad*ances 6hen circumstances ma/e it impracticable to incur the confidential e)penditure promptly$ the -A( may at his5her discretion authori.e an e)tension of the ad*ance. The -A must submit a re,uest for an e)tension at least fi*e wor/ing days prior to the e)piration of the initial ad*ance appro*al. The -A re,uests an e)tension by placing the statement DAd*ance amount remaining outstanding in continuing authori.ation for assignmentE on the -! 110B along with the amount of the outstanding ad*ance. The -A( will indicate his5her appro*al by signing and dating the -! 110B as the appro*ing official and indicating the timeframe for the e)tension. In no circumstances shall the -A( allow an ad*ance to be held o*er 110 days. If the -A( does not appro*e the e)tension$ the -A( will place the statement D+)tension re,uest deniedE along with his5her signature and date in the body of the -! 110B. The -A( will forward a copy of the signed -! 110B to the -A and the imprest cashier. If the re,uest for e)tension is denied$ the -A will immediately return the outstanding ad*ance according to the procedures in -ection 50.J.J.1 below. If the e)tension is appro*ed$ the cashier will update the &utstanding Ad*ances to indicate the new timeframe. 50.J.J.1 =eturn of Ad*anced !unds The -A will appropriately account for the ad*anced funds by9 Immediately returning ad*ance funds to the cashier if the anticipated confidential e)penditure does not materiali.e or the re,uest for e)tension is denied. -ubmitting an -!@110B -ee 50.J.10 for detailed instructions# when confidential e)penditures ha*e been completed and returning any e)cess ad*ance funds. Preparing !orm 150I when all$ or any portion of$ the funds$ are returned to the cashier. If the funds are returned *ia mail$ the -A will obtain a cashier4s chec/ or money order. 'oney shall not be sent through the mail. &btaining the cashier4s signature on !orm 150I ac/nowledging receipt of the funds. =etaining a copy of the completed$ signed !orm 150I in the case file. The imprest fund cashier9
&perations 'anual
AA
(hapter 000

Januar y 1, 201'
>pdates the &utstanding Ad*ances upon receipt of funds or the -!@110B documenting the e)penditure of the ad*ance. %eposits any e)cess funds into the imprest fund chec/ing account no later than one business day after receipt and /eeps the cash$ cashier4s chec/ or money order secured until deposited. =ecords the deposit in the chec/ register. -igns !orm 150I ac/nowledging receipt of funds$ =eturns a copy of the completed form to the -A$ and =etains a copy for the imprest fund files.
50.J.10 =eimbursement for (onfidential +)penditures =eimbursement of confidential e)penditures should be re,uested at least monthly when any e)penditure abo*e F15 occurs. After ma/ing a confidential e)penditure$ the -A will9 Promptly prepare and sign -!@110B. Attach the original receipts and5or statements in lieu of receipts to the -!@ 110B. o The original dated receipt is the *endor4s original bill$ sales slip$ cash register tic/et or in*oice which identifies the items or ser*ices purchased. o If a detailed itemi.ation of the articles purchased is not shown on the receipt$ the detail is to be placed on an attachment signed by the *endor and stapled to the receipt. o =egardless of the amount$ a receipt for a payment to a confidential source must be signed by the confidential source and the -A who made the payment. o +)plain$ in writing$ the use of all receipts which are not the original dated receipts. o If the nature of the e)penditure ma/es it impossible to obtain a receipt$ the -A must prepare a memorandum -tatement in <ieu of =eceipt# documenting the amount and circumstances. The -A will sign this memo and attach it to the -!@110B. All confidential e)penditures will be shown as Dconfidential e)penditureE$ Dunderco*er confidential e)penditureE$ Dunderco*er reco*erable fundsE$ or Dremittance testE only. The -A shall not use any other description on the -!@ 110B. Indicate the case number in the body of the -!@110B. -ubmit the -!@110B through the appropriate channels to the -A(. The -A( will promptly re*iew the -!@110Bs$ send the appro*ed -!@110Bs to the cashier for processing$ and send re3ected -!@110Bs to the -A for correction. The cashier will9 &perations 'anual AB (hapter 000

Januar y 1, 201'
'ar/ the receipts and5or the statement in lieu of receipts and the -!@110B with the appropriate B&($ the date recei*ed$ and the word DpaidE. 'ost confidential e)penses are coded to B&( J100018 howe*er$ underco*er confidential e)penditures and underco*er reco*erable funds are coded to B&( J10001. =emittance test funds for both e)penditures and returns are coded to B&( J10001 with the pro3ect code TGT0=+'ITT. Con@confidential e)penditures should not be claimed on an -!@110B8 the -A should file a local *oucher in Go*Trip and select C&C T=AM B&( 15100?$ -ecuring +*idence. >pdate the outstanding ad*ance
50.J.11 =eco*ery of =emittance Test !unds The -A will submit an -! 110B and the signed remittance test reimbursement memorandum to the imprest fund cashier. The -A will enter the amount and the notation D=eco*ery of =emittance Test !undsE on the -! 110B. The I=- will send the funds *ia +!T to the appropriate imprest fund chec/ing account. The cashier will monitor the ban/ statement to ensure that the funds are recei*ed from the I=- and contact the -A if the funds are not recei*ed within A0 business days. After the funds are recei*ed$ the cashier will follow the procedures in -ection 50.J.11 and -ub@section 50.J.11.1 to replenish the imprest fund for the current period. 50.J.11 =eplenishment of the Imprest !und In*estigati*e imprest funds are replenished on a monthly basis$ but may be re,uested more fre,uently if necessary. If the imprest funds consistently need to be replenished more fre,uently than monthly$ the -A( may re,uest an increase in the imprest fund. The imprest fund cashier shall reconcile the imprest fund each month. In order to facilitate the reconciliation$ the cashier will re,uest the financial institution to issue the monthly account statement at the calendar end of each month. The reconciliation pac/age should be completed$ signed by the -A($ and submitted to BP%@A=( by the 10th business day of the month. The cashier will submit the following items to the -A( for re*iew and appro*al9 &!@111J$ Reimbursement !oucher and Cashier ccountability Report. -!@11BJ$ Statement of Designated Depositary ccount. 'onthly account statement from financial institution. -!@110B$ Claim for Reimbursement for Expenditures on %fficial &usiness $ and supporting receipts or statements in lieu of receipts. -ummary list of outstanding ad*ances held by -As. (hec/ register.
After re*iew and appro*al by the -A($ the &!@111J$ -!@11BJ$ -!@110B$ monthly account statement$ and summary list of outstanding ad*ances$ shall be sent to &perations 'anual A5 (hapter 000

Januar y 1, 201'
BP%. If possible$ send the documents by encrypted email to BP% at TGTGbpd.treas.go* to reduce mailing costs and facilitate prompt processing. These documents must be submitted each month e*en if no reimbursement is needed. An -!@110B for ser*ice fees charged by the financial institution is not necessary8 howe*er$ the cashier must highlight the ser*ice fee on the monthly account statement. D/ n/, send the receipts or statements in lieu of receipts to BP%. This information is to remain in the imprest fund records at the di*ision. 50.J.11.1 =eplenishment In*ol*ing =eco*ered =emittance Test !unds If the reco*ered remittance test funds reported on the &! 111J were replenished *ia a prior replenishment as described in -ection 50.J.11$ then a chec/ for the e)act reco*ery amount should be attached to the &! 111J. The chec/ should be made payable to the Treasury Inspector General for Ta) Administration. In this case$ BP% will replenish the e)act amount reported as D=eimbursements of 110Bs Paid this 'onthE on the &! 111J. 'onitoring of the imprest fund account is recommended to ensure no errors on BP%2s part in remitting the correct replenishment amount for the month.
&perations 'anual
A0
(hapter 000

Januar y 1, 201'
&perations 'anual
AI
(hapter 000

Januar y 1, 201'
50.10 !inancial =eporting 50.10.1 Introduction The (onstitution$ Article 1$ -ection J states$ DCo 'oney shall be drawn from the Treasury$ but in (onse,uence of Appropriations made by <aw8 and a regular -tatement and Account of the =eceipts and +)penditures of all public 'oney shall be published from time to time.E Thus$ the (onstitution created the first financial reporting re,uirement. 7owe*er$ 3ust as an appropriation precedes the financial reporting$ a budget submission precedes the appropriation. A pro*ision of the (ongressional Budget and Impoundment (ontrol Act of 1JIB$ A1 >.-.(. L 1105$ re,uires the President to submit a budget re,uest to (ongress for the coming fiscal year no later than the first 'onday in !ebruary. !rom these two basic concepts$ a host of re,uirements flow$ including legislation$ &ffice of 'anagement and Budget &'B# circulars$ -tatements of !ederal !inancial Accounting -tandards$ and Treasury directi*es and policies. In order to comply with the financial reporting re,uirements$ TIGTA captures data through a *ariety of systems P=I-'$ 6ebTA$ Go*Trip$ PA=I- PP'$ etc.#. +ach employee contributes to TIGTA4s financial reporting by pro*iding accurate data for *arious financial transactions and following TIGTA4s policies. !inancial data is collected when an employee enters information into 6ebTA$ prepares a tra*el authori.ation$ completes a *oucher$ reallocates costs for the small purchase card or !leet card transactions in (itidirect$ enters a re,uisition or Interagency Agreement into P=I-'$ appro*es payment of an in*oice or IPA($ enters an +@51 into 7= (onnect$ submits &I !orm 1B1$ or enters information into the PA=IPersonal Property 'anagement PP'# system. To ensure the accuracy of the financial data$ TIGTA has established and implemented internal controls which are documented throughout TIGTA4s &perations 'anual. The internal controls related to properly recording financial transactions are not limited to (hapter 000 -ection 50. !or e)ample$ (hapter A00 -ection 1B0.11 contains the &ffice of Audit4s &A# policy on payment of re*iew courses related to obtaining professional certifications$ (hapter B00 -ection 110 contains information on e)penses related to Go*ernment &wned Mehicles G&M#$ and (hapter 000 -ection 100 contains information related to the personal property management system. <i/e records management$ e*ery employee contributes to the accuracy of TIGTA4s financial data by ensuring the correct accounting information e.g. fiscal year$ cost center$ Budget &b3ect (ode B&(#$ obligation number# is entered on their documents. Cot all data needed for$ or about financial reporting can be captured through the *arious systems. -ome financial reporting data or re,uirements necessitate the financial area to issue a data call to the functions to obtain information. The sections below detail the annual data calls.
&perations 'anual
A?
(hapter 000

Januar y 1, 201'
50.10.1 =eferences 5 >.-.(.A. L app. A 6est 100I# @ Inspector General Act of 1JI?$ as amended. A1 >.-.(. L A511 d# @ !ederal 'anagers4 !inancial Impro*ement Act of 1J?1. A1 >.-.(. LL J01@J0A @ (hief !inancial &fficers Act of 1JJ0. A1 >.-.(. LL 1101$ Cote and 1115$ Cote @ Go*ernment Performance =esults Act of 1JJA. A1 >.-.(. L AA11$ Cote @ Improper Payment Information Act of 1001. A1 >.-.(. LL A501@A50I @ =eco*ery Auditing Act. A1 >.-.(. LL 1511@151B. A1 >.-.(. L A51B. A1 >.-.(. LL 1AB1@1AB1 and LL 1511@151J H Anti@%eficiency Act. A1 >.-.(. LL 1A01 a#$ AA01 b# H Augmentation Prohibition. A1 >.-.(. LL AA01$ AI01$ AI11$ AI10@AI1J H %ebt (ollection Act of 1J?1. A1 >.-.(. L AI10 H %ebt (ollection Impro*ement Act of 1JJ0. &'B (ircular A@11A H 'anagement4s =esponsibility for Internal (ontrol. &'B (ircular A@11 H Preparation$ -ubmission$ and +)ecution of Budget. &'B (ircular A@11I @ !inancial 'anagement -ystems. &'B (ircular A@1AB @ !inancial Accounting Principles and -tandards. &'B (ircular A@1A0 @ !inancial =eporting =e,uirements. -tatement of !ederal !inancial Accounting -tandards -!!A-# issued by the !ederal Accounting -tandards Ad*isory Board !A-AB#. Treasury Accounting Policy. Treasury !inancial 'anual T!'# issued by !inancial 'anagement -er*ices !'-#. 50.10.A A@11A H Appendi) A H Internal (ontrols o*er !inancial =eporting A@11A as implemented by Treasury re,uires TIGTA to establish a -enior Assessment Team -AT# headed by the (hief !inancial &fficer (!&#$ to include indi*iduals /nowledgeable of TIGTA4s mission from an operational and programmatic perspecti*e. +*ery year$ the -AT is responsible for ensuring the accurate and timely e)ecution of the mandated assessment methodology established by Treasury. The methodology is summari.ed below8 Assess adherence to the fi*e standards of internal control by completing the Go*ernment Accountability &ffice GA&# Abbre*iated Internal (ontrol Kuestionnaire. Incorporate the results of internal control and5or management re*iews and audits into their assessment of internal control. Test the transaction types e.g. payroll$ intergo*ernmental# identified by Treasury.
&perations 'anual
AJ
(hapter 000

Januar y 1, 201'
Identify the /ey financial reports and re*iew their format$ content$ accuracy$ method of assembly and usefulness. Test financial statement compilation$ consolidation$ and assembly process Cotify Treasury of the results of the A@11A assessment. Include the results in the preparation of the annual !ederal 'anagers !inancial Integrity Act !'!IA#5!ederal !inancial 'anagement Impro*ement Act !!'IA# assurance statement. TIGTA4s -AT comprises the following indi*iduals8 Principal %eputy Inspector General %eputy Inspector General for In*estigations %eputy Inspector General for Audit %eputy Inspector General for Inspections and +*aluations (hief (ounsel Associate Inspector General $ &ffice of 'ission -upport 5 (hief !inancial &fficer 7ead of -AT# In order to comply with these re,uirements$ the (!& will issue an annual data call to the functions usually around !ebruary# re,uiring the completion of the GA& abbre*iated ,uestionnaire and submission of completed re*iews that are related to financial reporting such as imprest funds$ small purchases$ procurements$ 6ebTA submissions$ accuracy of PP' data$ certification and accreditation of information systems$ internal5e)ternal peer re*iews$ *ouchers tra*el$ non@confidential e)penditures#. The GA& abbre*iated ,uestionnaire must be completed and returned to the (!& mailbo) or -taff Accountant. A copy of the function4s prior year response will be a*ailable *ia a hyperlin/$ or pro*ided by the staff accountant upon re,uest. The re*iews must be submitted to the (!& mailbo) or the staff accountant. The actual due dates will be indicated in the annual data call and may *ary slightly based on Treasury guidance5deadlines. In addition to the data call$ *arious indi*iduals may be re,uested to pro*ide information copies of in*oices$ receipt5acceptance forms$ interagency agreements$ and re,uisitions# related to testing transactions. Treasury4s guidance states that indi*iduals testing the transactions must not be those routinely e)ecuting the controls. Therefore$ the (!& may re,uest assistance from the &ffice of Audit$ if needed$ to comply with this restriction. Treasury re,uires the submission of9 1. The name and title of the -AT members. 1. The test team members and their area of e)pertise. A. The GA& abbre*iated internal control ,uestionnaire. B. The test plan for all re,uired transaction types.
&perations 'anual
B0
(hapter 000

Januar y 1, 201'
5. The test results. 0. (orrecti*e action plans for ineffecti*e controls. Prior to submission$ the -AT is re,uired to re*iew the results of the assessment based on Treasury4s methodology. The results of the A@11A testing are incorporated in the annual assurance statement. The -AT will be copied on all submissions to Treasury. 50.10.B Annual !'!IA5!!'IA Assurance -tatement This document re,uires the IG to pro*ide written assurance to the Treasury -ecretary that TIGTA has made a conscientious effort to comply with the internal control re,uirements of *arious legislation and is operating in accordance with procedures and standards prescribed by the (omptroller General and &'B. The assurance statement specifies nine control ob3ecti*es$ indicates the appropriate le*el of assurance regarding compliance with !!'IA and A@11A Appendi) A and describes the analytical basis for the assurance$ highlights significant accomplishments$ and identifies material wea/ness and reportable conditions. In order to complete the audit of Treasury4s consolidated financial statements$ each Treasury bureau is re,uired to submit an interim annual assurance statement in early -eptember and a final annual assurance statement in early &ctober. The (!& assists the IG by issuing a data call to gather the information needed to prepare the annual assurance statement. The data call which is usually transmitted in :uly includes an interim and final response date and a brief summary of the annual guidance issued by Treasury. Also TIGTA4s prior year response and each function4s prior year response is pro*ided *ia a hyperlin/ or upon re,uest to the staff accountant. The responses must be submitted to the (!& mailbo)$ the %(!& or the staff accountant by the due dates. The annual assurance statement is needed to complete the audit of Treasury4s financial statements which are included in the Performance and Accountability =eport PA=#. &'B (ircular A@1A0 re,uires issuance of the PA= to &'B and (ongress no later than B5 days after the fiscal year end Co*ember 15 th#. Accordingly Treasury does not pro*ide fle)ibility in the due dates. Therefore$ the (!& stri*es to issue the data call as soon as possible to pro*ide the functions with sufficient time to respond by the due dates. 50.10.5 Annual 'anagement =epresentation <etter Generally accepted auditing standards re,uire the e)ternal auditors to obtain the management representation letter letter# before they can issue their auditors4 report on the Treasury4s financial statements. To pro*ide support for Treasury4s letter$ the -ecretary re,uests that the head of each reporting component re*iew the letter and sign the management representation memorandum memo# to him. This re,uires the IG to pro*ide &perations 'anual B1 (hapter 000

Januar y 1, 201'
assurance to the Treasury -ecretary by signing the memo. Co items in the memo should be deleted as the same memo is pro*ided to other Treasury bureau heads. Treasury normally issues their management representation templates in early Co*ember$ with a submission date also in early Co*ember. The (!& assists the IG by gathering data needed to *erify the accuracy of the items applicable to TIGTA in the letter prepared by Treasury. The representations in the letter do not affect each function within TIGTA8 therefore$ the data call is limited to the applicable functions. 50.10.0 Annual >nasserted (laims 'emorandum This document re,uires the IG to pro*ide the Treasury -ecretary with information regarding any e*ent that has occurred which could result in a possible claim where a reasonable possibility e)ists that the outcome would be unfa*orable and the resulting liability would be material. This information$ along with data from (ounsel related to pending litigation$ is used to ensure that all contingent liabilities are properly reported in the financial statements. The (!& assists the IG by ,uerying (ounsel about unasserted claims. Therefore$ it is critical that all functions coordinate with (ounsel when an e*ent occurs that could lead to litigation which would result in a significant liability for TIGTA e.g.' accidents in*ol*ing go*ernment owned *ehicles$ ad*erse personnel actions$ allegations of discrimination or se)ual harassment$ termination of a contract$ inappropriate disclosure of information$ etc.#. -ince the unasserted claims information is used in the preparation of the financial statements$ Treasury re,uires submission of an initial statement$ an interim statement$ and a final statement. Treasury normally issues the annual guidance in mid@:uly$ re,uires the initial statement in early August$ the interim statement in mid@&ctober$ and the final statement in early Co*ember. The final statement may be transmitted *ia email8 a formal memo is not re,uired. 7owe*er$ the initial and interim responses must be in a formal memo. 50.10.I -emi@Annual =eport to (ongress This report to (ongress$ which is due no later than &ctober A1 and April A0 of each year$ summari.es the acti*ities of the agency during the immediate preceding si) month periods ending 'arch A1 and -eptember A0 see 000.00.B for further information#. 50.10.? -ubmission of Budget =e,uest The budget process is lengthy$ running from 1? to 1B months. Although (ongress is re,uired to pass all of the appropriation bills before the fiscal year starts on &ctober 1$ this does not usually occur$ in which case (ongress issues a (ontinuing =esolution to pro*ide agencies funding until the appropriations bill is passed. &perations 'anual B1 (hapter 000

Januar y 1, 201'
Treasury$ li/e all other agencies$ prepares a budget re,uest and submits it to &'B for inclusion into the President4s budget. As a Treasury bureau$ TIGTA submits its budget re,uest to Treasury. Preparation$ submission$ and re*iew of the budget is a lengthy process that re,uires information from the &ffice of Audit &A#$ &ffice of In*estigations &I#$ and &ffice of Inspections and +*aluations IO+#. The budget includes a mission statement$ fiscal year priorities$ initiati*es$ charts$ e)hibits$ and budget and performance data. The budget is submitted using *arious systems 'A; and B+!'#. +)hibits include$ but are not limited to$ the +)hibit 5B H -pace Budget :ustification8 +)hibit 51 H =eport on =esources for !inancial 'anagement Acti*ities8 +)hibit A009 (apital Asset Plan and Business (ase8 and +)hibit 5A H Agency IT In*estment Portfolio. 50.10.J &ther !inancial =eporting not =e,uiring %ata (alls A *ariety of financial reporting occurs on a monthly$ ,uarterly$ semi@annual$ annual$ or ad hoc basis that does not re,uire a data call. In these instances$ the data is obtained from TIGTA4s core financial &racle5%isco*erer# or feeder systems. The feeder systems are P=I-' procurement#$ (itidirect small purchase and !leet cards#$ Go*Trip *ouchers#$ PA=I- PP' assets#$ 6ebTA payroll#$ and 7= (onnect personnel#. As stated earlier in this section$ the data in these systems affects the accuracy of TIGTA4s core financial system$ financial statements$ and financial reporting. Therefore$ it is important that e*ery employee ensure that the correct accounting information is used on all documents. Kuestions regarding the accounting information should be directed to the !unctional Budget (oordinator or the -taff Accountant. 'onthly reporting includes9 Treasury Information +)ecuti*e =epository TI+=# file$ usually submitted around the third business day of the month per Treasury4s PA= timeline. The file pro*ides all account balances and related account attributes. This information is used by Treasury to prepare monthly financial statements. -!@1AA =eport on Budget +)ecution and Budgetary =esources !A(T- II# e)cept &ctober$ April and 'ay. %epreciation report maintained by the -taff Accountant based on data from P=I-'$ &racle5%isco*erer$ and PP'. =eport of -ei.ed Assets open items# from PP'.
!inancial indicators re,uired by &'B9 Treasury posts all bureaus4 scores on their website#. Prompt Pay identifies late payments and penalties. <ate payments5penalties P .01Q yields =+% score. Kuarterly reporting includes9 &perations 'anual BA (hapter 000

Januar y 1, 201'
Treasury =eport on =ecei*ables T=&=#. !ederal +mployees (ompensation Act !+(A#. !inancial -tatement Mariance Analysis. 'eaningful (ategories !A(T- II#. !inancial -tatement footnotes
-emi@annual reporting includes9 Imputed (osts H re,uires identification of any good or ser*ice recei*ed from another Treasury bureau without reimbursement to the Treasury bureau pro*iding the good or ser*ice. If the amount is material$ an accounting entry is re,uired. !or e)ample$ the I=- used to pro*ide TIGTA space$ software licenses$ telephone ser*ice$ public transportation subsidies$ etc. This reporting re,uires that all Treasury bureaus re*iew data submitted by other bureaus and identify missing items Appendi) A due %ecember 1 and -eptember 18 Appendi) B due :anuary 15 and -eptember 15#. +liminations H re,uires the identification and resolution of differences reported between federal agencies related to interagency agreements$ !+(A$ and benefits paid by &ffice of Personnel 'anagement related to former federal employees due in late :uly and late &ctober#. Annual reporting includes9 -!@1A1$ pportionment and Reapportionment Schedule . =eco*ery auditing. Improper Payment Information Act as amended by Improper Payments +limination and =eco*ery Act IP+=A# of 1010 =eport %ebt (ollection Impro*ement Act. !inancial -ystems Plan. !inancial -ystems In*entory. T=&= certification and *erification. +limination H confirmation of -G< balances. Cotes to !inancial -tatements and (losing Pac/age documents Ad 7oc reporting includes9 =eporting to the President through &'B$ if budgetary authority is e)ceeded Anti@%eficiency Act *iolation#. =esubmission of -!@1A1$ pportionment and Reapportionment Schedule $ if moneys from interagency agreement substantially e)ceed initial estimated amount.
&perations 'anual
BB
(hapter 000

Januar y 1, 201'
&perations 'anual
B5
(hapter 000

Januar y 1, 201'
50.11 Accounting for -ei.ed Assets$ Bribes$ and =estitutions %uring an in*estigation$ the &ffice of In*estigation &I# may sei.e personal property under the 'oney <aundering and (ontrol Act of 1J?0$ 1? >.-.(. L 1J50 and L 1J5I$ where the underlying conduct is sub3ect to in*estigation under the IG Act. (hapter B00 -ection 1J0 pro*ides detailed information on the processing$ handling$ storage$ and disposal of e*idence. This section pro*ides information on the proper accounting for sei.ed assets$ bribes$ and restitutions. 50.11.1 =eferences General Accountability &ffice GA&# report 01@JJG H -ei.ed Property and !orfeited Asset -ystems =e,uirements @ (hec/list for =e*iewing -ystems >nder the !ederal !inancial 'anagement Impro*ement Act. -!!A- R A H Accounting for In*entory and =elated Property. Treasury !inancial 'anual T!'# section on !ederal Account -ymbols and Titles !A-T#. B1 (!= Part 101@B1 %isposition of -ei.ed$ !orfeited$ Moluntarily Abandoned$ and >nclaimed Personal Property
50.11.1 %efinitions AIGI H Assistant Inspector General for In*estigations. Bailment H A legal relationship established when TIGTA ta/es custody of personal property owned by a third party. Bribe H Anything of *alue recei*ed as an incenti*e for the !ederal employee related to performance of their official duties. %IGI H %eputy Inspector General for In*estigations. %i*isional -ei.ed Asset (oordinator H Indi*idual within the &ffice of In*estigations &I# assigned administrati*e duties related to the sei.ed asset module within the PA=I- Property 'anagement PP'# system. +IC H +mployer Identification Cumber +*idence H Information and items gathered by &I during an in*estigation. !air 'ar/et Malue H The amount that a seller can recei*e for the item in the normal mar/etplace from an unrelated third party.
&perations 'anual
B0
(hapter 000

Januar y 1, 201'
!orfeited H TIGTA has ac,uired ownership of personal property through a summary process or court order pursuant to any law of the >nited -tates. !unds H (ash$ chec/s$ or money orders. 'onetary Item H (ash or any negotiable item such as an un@cashed money order or chec/. 'onetary item and moneys are interchangeable in this section. Also chec/$ cashier4s chec/ and money order are similar and interchangeable in this section. Cational -ei.ed Asset (oordinator H Indi*idual within the &ffice of 'ission -upport &'-# assigned administrati*e duties related to the sei.ed asset module within PP'. PP' H PA=I- Property 'anagement system. =estitution H (ourt order re,uiring defendant to remit specified amount of money. =eturn H &wnership of the sei.ed asset remains with the original owner and the sei.ed asset is returned to the original owner or the owner4s designee. Ta) =emittance H !unds submitted to an Internal =e*enue -er*ice I=-# specified location by an indi*idual to pay their !ederal ta)es. -A H -pecial Agent -A( H -pecial Agent In@(harge -ei.ed Asset H Personal property that has been confiscated by TIGTA$ whose care and handling will be the responsibility of TIGTA until final ownership is determined by the 3udicial process. TIGTA does not ha*e ownership of the asset and thus may not con*ert the asset to its official use pending a final forfeiture determination. 50.11.A Accounting for -ei.ed Assets and Bribes -ei.ure of assets establishes a bailment relationship between TIGTA and the owner of the property$ re,uiring TIGTA to properly safeguard and account for these assets. &I !orm 1B1$ Statement of Special #oneys and (roperty Transaction is used to gather information needed for proper accounting. &I !orm 1B1 is submitted twice9 1# when assets are sei.ed or bribe money is recei*ed$ and 1# upon disposal of sei.ed assets and bribe money. Accounting for sei.ed assets and bribes re,uires coordination between *arious indi*iduals9 -pecial Agent In@(harge -A(#$ -pecial Agents -A#$ %i*isional -ei.ed Asset (oordinator$ Cational -ei.ed Asset (oordinator$ Assistant %irector$ &perations 'anual BI (hapter 000

Januar y 1, 201'
!inance$ -taff Accountant$ and I=- and Bureau of the Public %ebt BP%#@ Administrati*e =esource (enter A=(# personnel. +ach -A( is responsible for the proper handling$ prompt reporting and timely disposition of all sei.ed funds and property handled by the -As under his5her 3urisdiction. The -A( should conduct annual re*iews of the sei.ed funds and property. 50.11.B -ei.ure of money$ including ta) remittances$ monetary items$ property and bribes. NOTE7 The -A$ %i*isional -ei.ed Asset (oordinator and Cational -ei.ed Asset (oordinator in this order will do the following8 1. The -A will9 (omplete &I !orm 1B1$ o Prepare a separate &I !orm 1B1 for each case8 sei.ures for multiple cases may n/, be reported on a single &I !orm 1B1. o Prepare a separate &I !orm 1B1 for sei.ures on different dates for the same case. o +ach item shall be listed separately in the appropriate section9 =eco*ered moneys held as e*idence$ moneys held for safe/eeping$ bribe moneys$ sei.ed property. o =eport all sei.ed monetary items at their face *alue. o =eport sei.ed property at the fair mar/et *alue as of the sei.ure date$ e)cept illegal firearms$ drugs$ alcohol which are reported with a F0 fair mar/et *alue. o Information should only be entered into bloc/ ? a through d# at time of disposal. o Additional instructions are attached to &I !orm 1B1. 6ithin fi*e business days$ email the completed &I form 1B1 to the appropriate %i*isional -ei.ed Asset PP' (oordinator (orrect errors and omissions when re,uested by the %i*isional -ei.ed Asset (oordinator. =etain a copy of the completed &I form 1B1 in the case file. D/ n/, use &I !orm 1B1 to report release of sei.ed assets or bribe money to court for use as e*idence. !ully document the transfer of custody of e*idence in the e*idence log and on the +*idence (ustody %ocument. -ee (hapter B00#@1J0 for additional detailed instructions.
&perations 'anual
B?
(hapter 000

Januar y 1, 201'
1. The %i*isional -ei.ed Asset (oordinator will9 =e*iew &I !orm 1B1 to ensure it has been correctly completed and all necessary data supplied. If there are errors or omissions$ wor/ with -A to obtain corrected &I !orm 1B1. =etain a copy of &I !orm 1B1 for their records +mail$ within two business days$ the completed &I !orm 1B1 to the Cational -ei.ed Asset (oordinator. Pro*ide additional information or e)planation when re,uested by the Cational -ei.ed Asset (oordinator.
A. The Cational -ei.ed Asset (oordinator will9 +nter the information for the &I !orm 1B1 into the PP' -ei.ed Asset database within two business days of recei*ing the form. o =e,uired data9 Type$ in*entory status$ ac,uisition$ ac,uisition date$ product type$ di*ision$ a*ailability$ cost$ case number$ case name$ employee I%. o If applicable9 -erial number$ brand$ model number$ comments. =ecord the se,uentially assigned PP' record number for each sei.ed asset on the &I !orm 1B1. 'aintain a copy of the &I !orm 1B1. (ontact the %i*isional -ei.ed Asset (oordinator to resol*e any ,uestions or issues regarding the &I !orm 1B1.
50.11.5 %isposal of sei.ed assets$ bribes$ ta) remittances$ and property. %isposal may not occur until final disposition of the 3udicial process. The disposal procedures *ary depending upon the item9 sei.ed funds$ sei.ed property$ bribe$ or ta) remittance. =egardless of the item$ an &I !orm 1B1 is re,uired for each disposal. 50.11.5.1 %isposal of sei.ed money and monetary items C&T misappropriated ta) remittances or Bribe 'oney. -ee 50.11.5.1 for disposal of Bribe 'oney. -ee 50.11.5.A for disposal procedures for misappropriated ta) remittances. NOTE7 All -As and sei.ed asset coordinators should follow the guidelines below for mailing money orders or cashier4s chec/s8 !or chec/ *alues F1000 and o*er$ use o*ernight ser*ice
&perations 'anual
BJ
(hapter 000

Januar y 1, 201'
!or chec/ *alues of at least F100 but less than F1000$ use 1 nd day ser*ice !or chec/s less than F100 use certified mail
NOTE7 The -A$ %i*isional -ei.ed Asset (oordinator and Cational -ei.ed Asset (oordinator in this order will do the following8 1. The -A will9 (omplete &I !orm 1B1$ email it to the %i*isional -ei.ed Asset (oordinator$ and retain a copy for the case file. All bloc/s of the 1B1 must be completed. o Bloc/ ? a# should be the date the -A returned the funds to the original owner or forwarded the funds to the %i*isional -ei.ed Asset (oordinator. o Bloc/ ? b# closing status must be either returned /r forfeited. o Amounts in bloc/ ? c# must e,ual amount reported in bloc/ I c# at time of sei.ure. -ei.ed money and monetary items do not appreciate nor depreciate in *alue. o Bloc/ ? d# must indicate who recei*ed the money. &btain a signed receipt witnessed by at least two -As for cash or monetary items returned to the original owner and retain a copy of the signed receipt in the case file. (on*ert forfeited cash to a money order or cashier4s chec/. (ash 24a&& n/, be forwarded for processing.
The money order or cashier4s chec/ must be made payable to TIGTA. !or amounts o*er F10$000$ the -A should pro*ide TIGTA4s +IC 0A@051010B# to the financial institution generating a (urrency Transaction =eport (T=#. The -A should not pro*ide his or her indi*idual --C to the financial institution E. (omplete !orm A110$ Document Transmittal and email it to the %i*isional -ei.ed Asset (oordinator. o The DT&E bloc/ shall contain the address for the Cational -ei.ed Asset (oordinator$ e*en though the !orm A110 is being initially sent to the %i*isional PP' (oordinator. o The release date shall match the disposal date in bloc/ ? a# of the &I !orm 1B1. o The (ase number$ amount to be deposited$ and o*ernight trac/ing number shall be completed. o The D!romE bo) shall contain the mailing address for the %i*isional -ei.ed Asset (oordinator.
&perations 'anual
50
(hapter 000

Januar y 1, 201'
o %i*isional -ei.ed Asset (oordinator or the -A( will sign as the releasing official. o The %i*isional -ei.ed Asset (oordinator4s phone number must be entered in the D&riginator Telephone CumberE bo). Attach the cashier4s chec/ or money order to the completed !orm A110 and for security$ place these items in an en*elope mar/ed (onfidential H %i*isional -ei.ed Asset (oordinator. Place this en*elope in the appropriate mail en*elope addressed to the %i*isional -ei.ed Asset (oordinator. The mailing guidelines at the beginning of this subsection should be followed. =egular mail shall not be used. !orm A110 should indicate the mail trac/ing number. =etain a copy of the cashier4s chec/ or money order and !orm A110 in the case file.
1. The %i*isional -ei.ed Asset (oordinator will9 =e*iew the &I !orm 1B1$ contact the -A to resol*e any errors or omissions$ and email the &I !orm 1B1 to the Cational -ei.ed Asset (oordinator. =e*iew the !orm A110 and contact the appropriate -A to correct any errors or omissions. +mail an ac/nowledgement to the -A indicating that the funds were recei*ed. =e*ise the !orm A110 to reflect the new trac/ing number. Attach the cashier4s chec/ or money order to the re*ised !orm A110. +mail an electronic copy of the re*ised !orm A110 to the Cational -ei.ed Asset (oordinator. Place the re*ised !orm A110 and cashier4s chec/ or money order in an en*elope mar/ed D(onfidential H Cational -ei.ed Asset (oordinator.E Place this en*elope in a mail en*elope addressed to the )ational Seized sset Coordinator. The mailing guidelines at the beginning of this subsection should be followed. =etain a copy of the original and re*ised !orm A110 and the cashier4s chec/ or money order for their files. =etain a copy of !orm A110 signed by the Cational -ei.ed Asset (oordinator in their files.
A. The Cational -ei.ed Asset (oordinator will9 >pdate the -ei.ed Asset module of PP' based on the !orm 1B1. o (hange the disposed indicator to DyesE$ change the status to DforfeitureE or DremissionE$ and the a*ailability to DfinalE. o +nter the final disposition date$ final disposition location$ status date$ and comments$ if any.
&perations 'anual
51
(hapter 000

Januar y 1, 201'
-ign and date !orm A110 in the appropriate bloc/s and email the completed !orm A110 to the %i*isional -ei.ed Asset (oordinator as confirmation of funds receipt. Prepare a new !orm A110 for transmission to BP%@A=(. o >se template !orm A110. o (opy the information case number$ amount to be deposited# from the !orm A110 recei*ed from the %i*isional -ei.ed Asset PP' (oordinator. o +nter the new trac/ing number. Attach the cashier4s chec/ or money order to the !orm A110$ place in an en*elope mar/ed DTIGTA @@ -ei.ed (ash for %eposit.E Place this en*elope in a mail en*elope addressed to the ccounting Services &ranch at BP%@A=(. The mailing guidelines at the beginning of this subsection should be followed. The current address can be obtained by accessing the BP%@A=( webpage and clic/ing on 'ail5Parcel5!a) or by confirming with the staff accountant. =etain a copy of the !orm A110 sent to the %i*isional -ei.ed Asset (oordinator$ the !orm A110 sent to BP%@A=($ and the signed !orm A110 recei*ed from BP%@A=( along with a copy of the cashier4s chec/ or money order.
BP%@A=( will9 -ign and return the !orm A110 to the Cational -ei.ed Asset (oordinator ac/nowledging receipt of the funds. %eposit the funds into the 'iscellaneous =eceipts !und of the %epartment of the Treasury4s General !und at a !ederal =eser*e Ban/. =ecord this transaction in sufficient detail in the accounting records to allow TIGTA to trace each cashier4s chec/ or money order to the detailed trial balance report for the 'iscellaneous =eceipts !und TGT10JJG=;;;;;;#.
50.11.5.1 %isposal of Bribe 'oney 1? >.-.(. L A000 pro*ides that bribe money recei*ed or tendered in e*idence in any >nited -tates (ourt shall be deposited in the registry of the court$ after final disposition of the case$ to be disposed of in accordance with the order of the court. The -A will9 After final disposition of the case$ as/ the >.-. Attorney4s &ffice to petition the court for an order 1# specifying that the bribe money be forfeited$ and 1# commanding the cler/ of the court to deposit the funds in the %epartment of the Treasury4s 'iscellaneous =eceipts !und. &btain a copy of the court order related to the disposition of the bribe money.
&perations 'anual
51
(hapter 000

Januar y 1, 201'
(omplete the &I !orm 1B1 as described in 50.11.5.1 abo*e$ attach the court order$ and email the documents to the %i*isional -ei.ed Asset (oordinator. These forms shall be emailed within fi*e business days of obtaining the court order.
The %i*isional -ei.ed Asset (oordinator will9
=e*iew the &I !orm 1B1$ contact the -A to resol*e any errors or omissions$ and email the &I !orm 1B1 to the Cational -ei.ed Asset (oordinator.
The Cational -ei.ed Asset (oordinator will9 >pdate the -ei.ed Asset module of PP' based on the !orm 1B1. o (hange the disposed indicator to DyesE$ change the status to DforfeitureE$ and the a*ailability to DfinalE. o +nter the final disposition date$ final disposition location$ status date$ and comments$ if any. If the court denies the >.-. Attorney4s petition and returns the bribe money to TIGTA$ the procedures for disposal of sei.ed money at 50.11.5.1 will be followed. 50.11.5.A %isposal of Ta) =emittances The I=- is responsible for the collection of income ta)es and maintenance of accounting records indicating the income ta) liability of indi*iduals and ta)able entities. Ta) remittances are posted to the applicable ta) receipt account within the o*erall General !und receipt account. The applicable ta) receipt account is based on the type of ta) collected. 'isappropriated ta) remittances reco*ered by &I during an in*estigation and forfeited to TIGTA by the court will be transferred to the I=- for deposit into the appropriate ta) receipt account. These funds will not be forwarded to BP%@A=( for deposit into the 'iscellaneous =eceipts !und. The -A will9 =e,uest the court to forfeit the ta) remittance to TIGTA for transfer to the I=and credit to the affected ta)payers4 ta) accounts. (on*ert the cash to a cashier4s chec/ or money order payable to the I=-$ if the courts forfeit the ta) remittances to TIGTA. Prepare results memorandum indicating that reco*ered misappropriated ta) remittance money is being transferred to the I=- to credit the affected ta)payers4 accounts. -ee (hapter B00#@ 1?0.?.1.1 for additional information. (omplete !orm A1109 5A (hapter 000
&perations 'anual

Januar y 1, 201'
o +nter the I=- -ubmission Processing (enter address where the results memorandum is being sent in the DT&E bloc/. o +nter the sei.ed ta) remittance money$ case number$ cashier4s chec/ or money order number and amount in the D%ocument IdentificationE bloc/. Also$ indicate that the cashier4s chec/ or money order is made payable to the I=-. o +nter the trac/ing number in the D=emar/sE bloc/. o +nter the -A4s mailing address in the D!romE bloc/. o 7a*e the -A( sign in the D=eleasing &fficialE bloc/. !or security$ place the results memo$ !orm A110$ and the cashier4s chec/ or money order in an en*elope mar/ed D(onfidentialE. Place the D(onfidentialE en*elope in an en*elope addressed to the appropriate I=- -ubmission Processing (enter. The mailing guidelines in subsection 50.11.5.1 should be followed. N/,+7 The I=- will sign and return !orm A110 to the -A indicating receipt of the ta) remittance and results memorandum. (omplete &I !orm 1B1 and retain a copy for the case file. All bloc/s of the 1B1 must be completed. o Bloc/ ? a# should be the date the -A forwarded the funds to the I=-. o Bloc/ ? b# closing status is forfeited. o Amounts in bloc/ ? c# must e,ual amount reported in bloc/ I c# at time of sei.ure. -ei.ed assets do not appreciate nor depreciation in *alue. o Bloc/ ? d# indicate funds were transferred to the I=- for a ta) liability. +mail the completed &I !orm 1B1 and !orm A110 signed by the I=- to the %i*isional -ei.ed Asset (oordinator.
The %i*isional -ei.ed Asset (oordinator will9 =e*iew the &I !orm 1B1 and !orm A110$ contact the -A to resol*e any errors or omissions$ and email the &I !orm 1B1 and !orm A110 to the Cational -ei.ed Asset (oordinator.
The Cational -ei.ed Asset (oordinator will9 >pdate the -ei.ed Asset module of PP' based on the !orm 1B1. o (hange the disposed indicator to DyesE$ the status to DforfeitureE$ and the a*ailability to DfinalE. o +nter the final disposition date$ final disposition location$ status date$ and comments$ if any.
50.11.5.B %isposal of -ei.ed Property The -A will9
&perations 'anual
5B
(hapter 000

Januar y 1, 201'
(omplete &I !orm 1B1$ email it to the %i*isional -ei.ed Asset (oordinator within fi*e business days of the disposal$ and retain a copy from the case file. o All bloc/s of the 1B1 must be completed. o Bloc/ ? b# closing status must be either returned /r forfeited. o Amounts in bloc/ ? c# must e,ual amount reported in bloc/ I c# at time of sei.ure. -ei.ed assets do not appreciate nor depreciate in *alue. o Bloc/ ? d# must indicate who recei*ed the money. &btain a signed receipt for property returned to the original owner$ and retain a copy of the signed receipt in the case file. If TIGTA retains the forfeited property for its official use$ it loses its identity as forfeited property. The -A will pro*ide the appropriate In*entory Program (oordinator with all information need to create a record in the applicable PP' module. -ee (hapters 000#@100 (ersonnel (roperty #anagement (rogram and 000#.11 ccounting for ssets for additional information.
The %i*isional -ei.ed Asset (oordinator will9 =e*iew the &I !orm 1B1$ contact the -A to resol*e any errors or omissions$ and email within two business days the &I !orm 1B1 to the Cational -ei.ed Asset PP' (oordinator.
The Cational -ei.ed Asset (oordinator will9 >pdate within two business days the -ei.ed Asset module of PP' based on the !orm 1B1. o (hange the disposed indicator to DyesE$ change the status to DforfeitureE or DremissionE$ and the a*ailability to DfinalE. o +nter the final disposition date$ final disposition location$ status date$ and comments$ if any.
50.11.0 -ei.ed Asset =eporting The Cational -ei.ed Asset (oordinator will9 -ubmit the D-ei.ed Asset BP% =eports H 'onetaryE and D-ei.ed Asset BP% =eports H PropertyE to TIGTA4s reporting accountant at BP%@A=(. These reports shall be sent electronically. The reports are due to BP%@A=( no earlier than the third business day before month end and no later than the second business day of the subse,uent month. &n a monthly basis$ pull the D-ei.ed Asset %isposition H (losedE report and trace all forfeited monetary items to the accounting records %etailed Trial Balance for TGT10JJG=;;;;;;#.
&perations 'anual
55
(hapter 000

Januar y 1, 201'
>pon re,uest$ pro*ide &I with the dates and amounts of forfeited funds deposited to the 'iscellaneous =eceipts !und in the %epartment of the Treasury4s General !und receipt account. &n an annual basis$ pull the D-ei.ed Asset %isposition H (loseE report and trace all forfeited property items retained by TIGTA to the appropriate PP' module.
50.11.0.1 Kuarterly Merification +ach ,uarter$ the Cational -ei.ed Asset (oordinator will run the PP' report entitled DIn*entory of -ei.ed Items H Property$ Cegotiable$ or (ash.E The Cational -ei.ed Asset (oordinator will issue a data call to all -pecial Agents in (harge -A(s# in &I$ re,uesting that their respecti*e staff re*iew the information for accuracy. &I staff will9 -ubmit an &I !orm 1B1 to the %i*isional -ei.ed Asset (oordinator when an open case does not appear on the listing$ or a closed case does appear on the listing. Pro*ide the information needed to the %i*isional -ei.ed Asset (oordinator to correct all errors. Inform the %i*isional -ei.ed Asset (oordinator of any changes to the status of open cases. 1# 1# A# B# 5# 0# I# ?# J# 10# S,a,u2 C/)+2 Prosecution Pending %isposition in Progress (ase Being Appealed (ase >nder In*estigation Trial in Progress >- Attorney4s &ffice (oncerns Pros. Ad3ourned$ (ontemplate %ismissal !ugiti*e Being 7eld Pursuant to (ourt &rder &ther
The %i*isional -ei.ed Asset (oordinator will9 >pdate the status and status date$ as appropriate$ based on information from &I and enter the *alidation date. Cotify the -A( that the re*iew has been completed and list any errors found and correcti*e action ta/en.
The -A( will send an email to the Cational -ei.ed Asset (oordinator indicating the results of the re*iew and any correcti*e action re,uired of the Cational -ei.ed
&perations 'anual
50
(hapter 000

Januar y 1, 201'
Asset (oordinator. The Cational -ei.ed Asset (oordinator will correct the errors and notify the %i*isional -ei.ed Asset (oordinator when the corrections ha*e been made. 50.11.I =estitution Payments If the court notifies the -A that a defendant has been ordered to ma/e restitution payments to TIGTA8 the -A will prepare a memo to BP%@A=( notifying them that the payment will be sent directly from the court4s probation office. This memo is to include9 %efendant4s name. -tatement9 D(ayment is the result of court$ordered restitution .E (ourt case5doc/et number assigned by the court not the TIGTA assigned case number#. >nited -tates %istrict (ourt from which the chec/ will be sent. -tatement9 Any chec/s recei*ed from the court4s probation office in con3unction with the abo*e named defendant or court case5doc/et number shall be deposited to the 'iscellaneous =eceipts !und (TGT10JJG=;;;;;;# of the %epartment of the Treasury4s General !und =eceipt Account on behalf of TIGTA. Any other pertinent information that might assist BP%@A=( in identifying these chec/s.
The memo shall be sent to BP%@A=( at the following address please re@*erify address by accessing the BP%@A=( webpage and clic/ing on 'ail5Parcel5!a) or by re@confirming with the staff accountant#9 Bureau of the Public %ebt Accounting -er*ices Branch A*ery -treet AA@G 100 Third -treet Par/ersburg 6M 10100 Attention9 TIGTA Processing The -A must notify the court of the following9 A restitution chec/$ in con3unction with this defendant$ should be made payable to Treasury Inspector for Ta) Administration and forwarded to the abo*e address for processing. The chec/ should contain the court case5doc/et number. The chec/ is for court@ordered restitution.
&perations 'anual
5I
(hapter 000

Januar y 1, 201'
(opies of all documents sent to BP%@A=( should be maintained in the appropriate -A( office for si) years and three months. In the e*ent that the courts pro*ide the -A with a one@time full restitution payment$ the -A will9 (omplete !orm A1109 o +nter BP%@A=(4s Processing (enter address in the DT&E bloc/. o +nter the defendant4s name$ court case5doc/et number assigned by the court$ TIGTA4s assigned case number$ and the amount and chec/ number in the D%ocument IdentificationE bloc/. Also$ indicate that the cashier4s chec/ or money order is a one@time full restitution payment ordered by the court. o +nter the mail trac/ing number in the D=emar/sE bloc/. The mailing guidelines at the beginning of 50.11.5.1 should be followed. o +nter the -A4s mailing address in the D!romE bloc/. o 7a*e the -A( sign in the D=eleasing &fficialE Bloc/. Attach the chec/ to the completed !orm A110 and place both items in an en*elope mar/ed DTIGTA =estitution.E Place the DTIGTA =estitutionE en*elope in the appropriate mail en*elope addressed to BP%@A=(. =etain a copy of the chec/$ !orm A110 sent to BP%@A=($ and the signed !orm A110 returned by BP%@A=( in the case file. !ollow procedures in (hapter B00 -ection 1?0.?.1 if the court orders that restitution payment be made directly to the I=-. (ontact the -taff Accountant if a listing of restitution payments is needed.
BP%@A=( will promptly deposit the restitution payment at a !ederal =eser*e Ban/ to the 'iscellaneous =eceipts !und TGT10JJG=;;;;;;# within the %epartment of the Treasury4s General !und =eceipts Account on TIGTA4s behalf. BP%@A=( will record the transaction in sufficient detail in the accounting records so that it is identifiable as a restitution payment in the detailed trial balance. 50.11.? &ther Payments !or payments related to forfeiture money 3udgments and any other payment not discussed in this chapter$ please contact the Assistant %irector$ !inance by email for further instructions.
&perations 'anual
5?
(hapter 000

Januar y 1, 201'
&perations 'anual
5J
(hapter 000

Januar y 1, 201'
50.11 Accounting for Assets In the normal course of business$ TIGTA purchases many items$ e.g.' paper$ pens$ binder clips$ etc.# that ha*e a short useful life. These items are e)pensed in the financial records. &ther items used by employees e.g.' *ehicles$ ser*ers$ forensic lab e,uipment#$ ha*e a useful life e)tending o*er se*eral years and must be capitali.ed pursuant to accounting standards and Treasury policy. 50.11.1 =eferences &'B (ircular A@11$ Preparing$ -ubmitting$ and +)ecuting the Budget. -!!A- Co. A$ Accounting for In*entory and =elated Property. -!!A- Co. 5$ Accounting for <iabilities of the !ederal Go*ernment. -!!A- Co. 0$ Accounting for Property Plant and +,uipment. -!!A- Co. 10$ Accounting for Internal >se -oftware. Treasury !inancial 'anual$ >.-. -tandard General <edger AP' &AI( R0B@01$ Intra@Treasury (apitali.ation H +liminations. AP' &AI(R11@01$ %epartmental Policy on (apitali.ation.
50.11.1 %efinitions Ac,uisition (ost H Includes both purchase price and all other costs incurred e.g.$ deli*ery$ handling5storage fees$ installation# to bring the asset to a form and location suitable for its intended use. Accumulated %epreciation H The cumulati*e amount of depreciation associated with a capitali.ed asset. AP' &AI( H Accounting Policy 'emorandum &ffice of Accounting Internal (ontrol issued by Treasury. Amorti.ation H The process of allocating the ac,uisition cost of an asset to the period of the asset4s useful life. Amorti.ation is usually applied to intangible assets e.g.' goodwill$ software#. Bargain Purchase Price &ption H An option that allows purchase of a leased asset at a price that is substantially lower than the fair mar/et *alue of the asset at the date the purchase option is e)ercised. Budget &b3ect (ode B&(# H A code used to classify e)penditures based on the nature of the good or ser*ice obtained. Bul/ Purchase H Buying more than one of an item at the same time$ usually to obtain a ,uantity discount e.g.' fleet of *ehicles$ group of ser*ers#.
&perations 'anual
00
(hapter 000

Januar y 1, 201'
Bundled or Pac/age Pricing H The practice of selling related items as a group rather than separately pricing each item e.g.' recei*ing a printer for F0 when purchasing a laptop and monitor#. (apitali.ed Asset H An asset land$ buildings$ e,uipment$ software$ lease$ etc.# whose ac,uisition cost is allocated o*er the useful life of the asset rather than being e)pensed at the time of purchase. %epreciation H The process of allocating the ac,uisition cost of a capital asset by recording a monthly e)pense based on use$ wear$ age or obsolescence. %epreciation =ate @ The rate at which the capitali.ed asset is depreciated or e)pensed. The depreciation rate is based on the useful life of the asset which is shown as life e)pectancy in months on the fi)ed asset profile in TIGTA4s PA=IProperty 'odule PP'#. +conomic or >seful <ife H +stimated period that an asset will pro*ide a benefit to TIGTA. !or e)ample$ the economic life of a *ehicle is si) years. The economic life of a computer is four years. +)pense Items @ Items that are used by employees in performing their daily duties and ha*e a short useful life. Generally$ these items are low in cost. !air 'ar/et Malue H The amount a seller can recei*e for a good or ser*ice under normal mar/et conditions in a transaction with an unrelated third party. !orfeited Assets H 'oney$ negotiable monetary instruments$ or other property sei.ed during an in*estigation where the courts ha*e legally transferred ownership from the original owner to another entity. G&M H Go*ernment@owned *ehicle Internal >se -oftware H -oftware that is 1# purchased from a commercial *endor /nown as commercial off@the@shelf or (&T- software#$ 1# internally de*eloped$ or A# contractor@de*eloped solely to meet the entity4s internal or operational needs. In*entory Program (oordinator @ A person designated by the function to be responsible for administering a specific in*entory e.g.' firearms$ *ehicles$ in*estigati*e e,uipment$ sei.ed assets#$ including the capture and maintenance of accurate data related to the in*entory and completion of the capitali.ation information on the fi)ed asset profile.
&perations 'anual
01
(hapter 000

Januar y 1, 201'
<easehold Impro*ement H A permanent addition to a leased asset the remo*al of which would damage the asset e.g.' installation of a radio in a leased *ehicle$ installation of an e*idence cage in rented space#. Cet Boo/ Malue H The ac,uisition cost less the accumulated depreciation. Cet boo/ *alue is used to calculate gain or loss at the time of disposal of a capitali.ed asset. Con@capitali.ed Assets @ Assets under the capitali.ation threshold that are e)pensed when purchased. 'ost assets are recorded in TIGTA4s in*entory trac/ing system. -ee (hapter 000 -ection 100 for additional details. PA=I- Property 'odule PP'# @ The in*entory trac/ing system used by TIGTA to record items of *alue. Both capital assets and non@capital assets are recorded in this system. =efer to (hapter 000 -ection 100$ (ersonal (roperty #anagement (rogram$ for detailed information. -ei.ed Asset H 'oney$ negotiable instruments$ or other property sei.ed during an in*estigation and held by TIGTA for safe/eeping until the proper disposition e.g.' return or forfeiture# is determined. -ee (hapter 000 -ection 50.11 ccounting for Seized ssets' &ribes and Restitutions for additional information. -!!A- H -tatement of !ederal !inancial Accounting -tandard issued by the !ederal Accounting -tandards Ad*isory Board. 50.11.A (apitali.ation and %epreciation Policy To be capitali.ed$ an asset must meet the following criteria8 7a*e an ac,uisition cost of at least F50$000 /r be a Sbul/ purchase of at least F500$000 for a group of similar items /r be an internal use software with an ac,uisition cost of at least F150$000. -ee section 50.11.0 for more information about internal use software. 7a*e a useful life of two or more years. Cot be intended for sale in the ordinary course of TIGTA4s operations. 7a*e been ac,uired with the intent of being used$ or being a*ailable for use by TIGTA. S!or e)ample$ a purchase of 10 ser*ers at F10$000 each for a total of F510$000 would be capitali.ed. All G&Ms shall be capitali.ed. Assets that are part of the same pro3ect5e,uipment5system will be capitali.ed when the components combined meet TIGTA4s capitali.ation criteria e*en though indi*idual components may be less than the capitali.ation threshold.
&perations 'anual
01
(hapter 000

Januar y 1, 201'
%epreciation shall be calculated only for capitali.ed assets. Although land is a capitali.ed asset$ land is not depreciated. %epreciation is calculated monthly by di*iding the ac,uisition cost by the useful life in months. Any cost which e)tends the useful life of an e)isting capitali.ed asset /r significantly increases the functionality of an e)isting capitali.ed asset shall be capitali.ed and depreciated o*er the remaining useful life of the capitali.ed asset. 'odifications to internal use software that e)tend the useful life but do not significantly increase the capabilities of the software will n/, be capitali.ed. %epreciation begins in the month of ac,uisition and continues until disposal of the asset or the asset is fully depreciated$ whiche*er occurs first. %epreciation begins in the month ac,uired if the capitali.ed asset is ac,uired /n /r 6+5/r+ the 15th of the month8 otherwise$ depreciation begins in the subse,uent month. %epreciation ends in the month of disposal if disposal occurs /n /r a5,+r the 15th8 otherwise$ depreciation ends in the prior month. Amorti.ation of internally de*eloped software begins when the software$ or a software module$ is deployed. 50.11.B Bundled or Pac/aged Pricing Assets shall not be recorded at a bundled or pac/aged price. 6hen TIGTA purchases a group of related assets as a bundle or pac/age$ the re,uisition shall show the relati*e price and the appropriate B&( for each item or group of items. The relati*e price is the percentage of the bundled or pac/aged price based on the unbundled or indi*idual price of the items and5or ser*ices. !or e)ample$ suppose TIGTA needs ten laptops$ ten licenses for 6indows Mista$ three printers$ one training class for 1ten employees$ and one year maintenance. A *endor agrees to pro*ide these items for a total cost of F15$000 as a bundle or pac/age deal. The bundled5pac/age price represents a F0$000 discount from the indi*idual price9 ten laptops F15$0008 ten licenses F1$0008 three printers F1$5008 training F1$5008 and maintenance F1$000. Although these items would not be capitali.ed$ the relati*e cost method should be used to determine the ac,uisition cost for each item entered into PP'. Thus$ each laptop would ha*e an ac,uisition cost of F1$010$ each license would ha*e an ac,uisition cost of F101$ each printer would ha*e an ac,uisition cost of FB0A$ the training would be e)pensed at F1$110$ and the maintenance e)pense would be F?00. Therefore$ the re,uisition should show fi*e line items with the appropriate relati*e cost and B&( to properly record the transaction in the financial records.
&perations 'anual
0A
(hapter 000

Januar y 1, 201'
R >nits 10 10 A 1 1 >nbundled Price 15$000 1$000 1$500 1$500 1$000 F A1$000 F 15$000 =elati*e Q Price ?1Q 0Q 5Q 5Q AQ 100Q =elati*e (ost by Item 10$101 1$01A 1$110 1$110 ?00 F 15$000 Ac,uisition >nit (ost 1$010 101 B0A 1$110 ?00 B&( A10A01 A10101 A10A01 15100I 15I101 (omputation 15$0005A1$000S15$000 1$0005A1$000S15$000 1$5005A1$000S15$000 1$5005A1$000S15$000 1$0005A1$000S15$000
<aptops <icenses Printers Training 'aintenance Total Bundled Price
50.11.5 Asset Ac,uisition Assets may be ac,uired through purchase$ lease$ transfer from another !ederal agency$ or forfeiture of sei.ed assets. -ee (hapter 000 -ection 100 for detailed information on in*entory and trac/ing of assets. 50.11.5.1 Assets &btained by Purchase 'ost assets$ capitali.ed and non@capitali.ed$ are obtained by purchase. 6hen assets are purchased$ the financial reporting process begins with the entry of a re,uisition into P=I-'$ the procurement system. All purchased assets are coded to the appropriate A000 series B&(. 7owe*er$ the -tandard General <edger -G<# account *aries depending upon whether or not the asset is capitali.ed. Con@capitali.ed assets are coded to -G< 0100 H &perating +)penses. (apitali.ed assets are coded to -G< 1I50$ 1?10$ or 1?A1 depending upon the specific asset. -ee (hapter 000 -ection B0.A 15$ ccounting Codes for Re*uisitions +nvolving c*uisition of Capitalized ssets $ for detailed information on the appropriate accounting codes. !or further in,uiries regarding accounting codes$ please contact the -taff Accountant. !or ,uestions regarding the appropriate B&($ please consult your !unctional Budget =epresentati*e or the -taff Accountant. 50.11.5.1 Assets &btained by <ease <eased assets may be capitali.ed or non@capitali.ed. Assets obtained under an operating lease are not capitali.ed. Assets obtained under a capital lease are capitali.ed. 50.11.5.1.1 (apital <ease According to -!!A- Co. 0$ a capital lease is a lease that meets any of the following four criteria8 The lease transfers ownership of the property to the lessee by the end of the lease term. The lease contains an option to purchase the leased property at a bargain price. The lease term is e,ual to or greater than I5 percent of the estimated economic life of the leased property. &perations 'anual 0B (hapter 000

Januar y 1, 201'
The present *alue of rental and other minimum lease payments$ e)cluding that portion of the payments representing e)ecutory cost$ e,uals or e)ceeds J0 percent of the fair *alue of the leased property.
The last two criteria are not applicable when the beginning of the lease term falls within the last 15 percent of the total estimated economic life of the leased property. 50.11.5.1. 1 &perating <ease Any lease that does not meet any of the four criteria in section 50.11.5.1.1 is an operating lease. 50.11.5.1.A %etermining if a <ease is (apital or &perating Prior to initiating the procurement action$ the re,uisitioner shall determine and document whether the lease is an operating lease or a capitali.ed lease by completing the lease chec/list below see +)hibit 000 50.1B for actual chec/list which must be used for the calculations to wor/#. C/-$&+,%/n /5 ,4%2 .4+.9&%2, %2 1+ry %-$/r,an, 6+.au2+ 2u55%.%+n, 6u)*+,ary r+2/ur.+2 ./1+r%n* ,4+ $r+2+n, 1a&u+ /5 ,4+ &+a2+ $ay-+n,2 -u2, 6+ a1a%&a6&+ %5 ,4+ &+a2+ %2 )+,+r-%n+) ,/ 6+ .a$%,a& Please contact the -taff Accountant for help with using the chec/list.
1 1 A B A: ;u+2,%/n2 %oes ownership of asset transfer to TIGTA %oes lease contain bargain purchase price %oes lease term co*er P I5Q of useful life see section B below for calculation# Is present *alue PM# of all lease payments P J0Q of fair mar/et *alue of asset see section ( below for calculation# Based on answers to abo*e ,uestions$ lease is (: En,+r %n5/r-a,%/n %n,/ .4ar, 6+&/> ,/ .a&.u&a,+ an2>+r 5/r 3u+2,%/n ' +nter <ease Term +nter >seful <ife of Asset AUTOMATICALLY CALCULATED C: En,+r ,4+ %n5/r-a,%/n %n ,4+ .4ar, 6+&/> ,/ .a&.u&a,+ an2>+r 5/r 3u+2,%/n ? +nter <ease Payment +nter Treasury =ate +nter Total Cumber of <ease Payment +nter !air 'ar/et Malue !'M# of Asset at Beginning of <ease AUTOMATICALLY CALCULATED " Pr+2+n, @a&u+ AUTOMATICALLY CALCULATED F0.00 " 1 < N/, 0 < Y+2
=Ca$%,a&=
"
50.11.5.1. B 'ulti@year <ease &perations 'anual 05 (hapter 000

Januar y 1, 201'
TIGTA may use a single@year lease$ single@year lease with option years$ or a multi@year lease. -ingle@year leases may contain a base year and up to four option years$ but the total term of the lease may not e)ceed fi*e years. 'ulti@ year leases may not e)ceed fi*e years. All leases shall contain a termination clause allowing TIGTA to end the lease if an appropriation is not recei*ed for the subse,uent years of the multi@year lease or option years of the single@year lease. This termination clause is needed to allow TIGTA to incrementally fund the lease payments with the single@year appropriations recei*ed by TIGTA. +ach fiscal year$ a re,uisition must be submitted to add the incremental funding to co*er the lease payments to be made during the fiscal year and the termination fee related to that specific fiscal year. 50.11.5.1.B 5 <easehold Impro*ements Co leasehold impro*ements shall be installed by TIGTA or contractors employed by TIGTA. Any leasehold impro*ements related to buildings must be submitted to the &ffice of 'ission -upport &'-#. &'- will wor/ with the function and coordinate with G-A to obtain the leasehold impro*ement. <easehold impro*ements related to personal property must be coordinated with the appropriate In*entory Program (oordinator. !or e)ample$ a leasehold impro*ement such as installation of a radio in a *ehicle must be coordinated with the Mehicle In*entory Program (oordinator. 50.11.5.A Assets &btained by Transfer from &ther !ederal Agency Assets may be obtained through the surplus5e)cess process from other !ederal agencies. Treasury %irecti*e IA@01 re,uires Treasury bureaus to offer e)cess personal property to other Treasury bureaus or !ederal agencies before ta/ing alternate disposal actions. -ee (hapter 000 -ection 100$ Personal Property 'anagement -ystem$ for detailed information. To a*oid any appearance of a conflict of interest$ all asset transfers from the I=to TIGTA or from TIGTA to the I=- should be fully documented to show compliance with the surplus5e)cess procedures. Accounting standards -!!A- Co. 0# re,uire that assets ac,uired by transfer be recorded at the transferring entity4s cost less the associated accumulated depreciation. If the transferring entity cannot pro*ide this information$ the asset should be recorded at the fair mar/et *alue of the asset at the time of transfer. Therefore$ the TIGTA employee wor/ing with the other !ederal agency or Treasury bureau to ac,uire the asset must9 =e,uest and obtain written documentation of the accounting data cost and accumulated depreciation# from the Treasury bureau or other !ederal agency.
&perations 'anual
00
(hapter 000

Januar y 1, 201'
An email from the transferring entity with the accounting data is sufficient documentation. %etermine and document the fair mar/et *alue of the asset$ when the other !ederal agency or Treasury bureau is unable to pro*ide the accounting data. Pro*ide within three business days of the transfer all data$ including accounting data$ needed to record the asset in PP' to the appropriate In*entory Program (oordinator. Inform the -taff Accountant of the asset transfer.
The appropriate In*entory Program (oordinator will enter the data into PP' to record the asset$ including completion of the fi)ed asset profile$ no later than si) business days after the asset transfer occurs. 50.11.5.B Assets Ac,uired by !orfeiture %uring the course of an in*estigation$ assets may be sei.ed by &ffice of In*estigations &I# -pecial Agents -A#. The legal process determines the proper disposition of the sei.ed asset@@return to the original owner5owner4s designee or forfeiture by the original owner. In some instances$ sei.ed assets are forfeited to TIGTA. -ei.ed money and negotiable items may not be retained by TIGTA. -ei.ed money and negotiable items$ e)cept for reco*ered stolen ta) remittance$ must be deposited to the miscellaneous receipts fund of the go*ernment. =eco*ered stolen ta) remittance must be returned to the I=-. -ee (hapter 000 -ection 50.11 for detailed procedures. In accordance with the applicable laws when sei.ed property is forfeited$ TIGTA may be able to retain the sei.ed property. 6hen this occurs$ in addition to submitting the &I !orm 1B1 to the %i*isional -ei.ed Asset PP' (oordinator$ the -A will pro*ide the appropriate In*entory Program (oordinator with all the pertinent information$ including the accounting data$ needed to properly record the property in the applicable PP' module9 Mehicles$ !irearms$ In*estigati*e +,uipment$ (omputers$ or =adio O (ommunication +,uipment =(&'#. !or these assets9 The ac,uisition date should be the disposal date shown in ? a# on the &I !orm 1B1. The cost should be the fair mar/et *alue at the time of forfeiture which should be shown on the &I !orm 1B1 in ? c#. The ac,uisition should be forfeited. 50.11.0 Internal >se -oftware -tatement of !ederal !inancial Accounting -tandard Co. 10$ Internal >se -oftware$ re,uires capitali.ation of internal use software when the ac,uisition &perations 'anual 0I (hapter 000

Januar y 1, 201'
cost meets TIGTA4s capitali.ation threshold. The ac,uisition cost of internal use software *aries depending upon the ac,uisition method9 1# commercial off@the@ shelf$ 1# contractor de*eloped$ or A# internally de*eloped with or without a contractor4s assistance#. 50.11.0.1 (ommercial &ff@The@-helf -oftware The ac,uisition cost of (&T- is the price paid to the *endor for the software$ including shipping and handling. 50.11.0.1 (ontractor %e*eloped -oftware The ac,uisition cost includes the amount paid to the contractor to design$ program$ install$ and implement the software. 50.11.0.A Internally %e*eloped -oftware The ac,uisition cost of internally de*eloped software includes direct and indirect costs. %irect costs include outside consultant fees and salaries of programmers$ systems analysts$ pro3ect managers$ and administrati*e personnel. Indirect costs include employee benefits$ rent$ supplies$ and documentation manuals. The accumulation of the ac,uisition costs begins 1# after management authori.es and commits to a pro3ect where the software is e)pected to ha*e a useful life of two or more years$ and 1# the conceptual formulation$ design$ and testing of possible software pro3ect alternati*es is completed. The accumulation of ac,uisition costs ends at the successful completion of final acceptance testing. %epreciation does not begin until the software is deployed. The life cycle for internally de*eloped software generally is di*ided into three phases9 1# Preliminary %esign$ 1# %e*elopment$ and A# Implementation. The Preliminary %esign phase generally consists of conceptual formulation$ e*aluation$ design$ testing of alternati*es$ and selection of a specific alternati*e. (osts incurred during the Preliminary %esign phase are to be e)pensed as general operating e)penses. The %e*elopment phase generally includes configuration$ coding$ hardware installation$ and testing$ including parallel processing. (osts incurred during the %e*elopment phase are capitali.ed. The Implementation phase includes data con*ersion and application maintenance. (osts incurred during the Implementation phase are to be e)pensed as general operating e)penses. The (hief Information &fficer (I&# shall wor/ closely with the Assistant %irector$ !inance$ to ensure that the information needed for proper financial reporting is obtained. This includes the appropriate period to accumulate the ac,uisition cost$ the e)pected useful life$ and the deployment date of the software$ or if appropriate the deployment date of each software module. If the internal software de*elopment pro3ect is terminated$ the (I& shall inform the Assistant %irector$ !inance$ to allow the proper financial reporting.
&perations 'anual
0?
(hapter 000

Januar y 1, 201'
%ata con*ersion costs$ which include purging5cleaning e)isting data$ and reconciling5balancing data$ shall be e)pensed. 'inor enhancements$ minor upgrades$ and design flaw repairs shall not be capitali.ed$ e*en if the useful life is e)tended. -ignificant enhancements or upgrades that result in significant additional capabilities shall be capitali.ed. 50.11.I <ost$ -tolen$ %amaged (apitali.ed Asset Information related to capitali.ed assets that are lost$ stolen$ or damaged is re,uired to properly calculate the monthly depreciation. Therefore$ the TIGTA Personal Property &fficer TPP&# will notify the applicable In*entory Program (oordinator and the -taff Accountant within B? hours of notification from the employee4s super*isor when a capitali.ed asset has been lost$ stolen$ or damaged. (hapter 000 -ection 100.? re,uires each employee to notify his5her immediate super*isor within B? hours of disco*ery when a go*ernment@owned asset in his5her possession is lost$ stolen$ or damaged. In addition$ the super*isor must inform the TPP& of the loss$ theft$ or damage within one day of notification by the employee. 50.11.I.1 !inancial Implications of Accidents In*ol*ing G&Ms 6hen a TIGTA G&M is in*ol*ed in an accident$ the %eputy AIGI will submit the appro*ed accident report to (ounsel in accordance with (hapter B00.110.1?.1. 6hen TIGTA is at fault$ the other dri*er may file a claim under the !ederal Tort (laims Act see (hapter I00.100.1# to reco*er funds. -ettlements of F1$500 or less are paid from TIGTA appropriated funds. -ettlements abo*e F1$500 are paid from the :udgment !und. Any claims recei*ed by &I should be promptly transmitted to (ounsel see (hapter I00.100.1.A#. (ounsel will wor/ with the dri*er or his5her designee i.e.' insurance company$ attorney# to reach a settlement and submit the appropriate paperwor/ to initiate payment to the Assistant %irector$ !inance$ or the :udgment !und. 6hen the other dri*er is at fault$ TIGTA may be entitled to ha*e the *ehicle repaired without e)penditure of appropriated funds or recei*e the sal*age *alue of the *ehicle. 6hile these situations may be handled by &I$ (ounsel is a*ailable to pro*ide guidance and assistance. 50.11.I.1.1 =estrictions on >se of !unds =ecei*ed =elated to G&Ms A1 >.-.(. L AA01 b# re,uires TIGTA to deposit all monies recei*ed from an e)ternal source into the General !und miscellaneous receipts TGT10JJG=;;;;;;# unless there is a specific statutory authority to apply the funds to a specific appropriations account or use$ or the receipt ,ualifies as a DrepaymentE of appropriated funds. This includes amounts for the loss of or damage to G&Ms. Two e)emptions to this general rule e)ist. <egislati*e e)emption9 B0 >.-.(. L 50A a# allows TIGTA to retain the proceeds from the sale of G&Ms to offset the cost of purchasing new G&Ms. TIGTA must &perations 'anual 0J (hapter 000

Januar y 1, 201'
use these funds in the fiscal year the G&M was sold or the subse,uent year. These funds may only be used to purchase replacement *ehicles. This does not include Asettlement fundsB recei*ed when a *ehicle is totaled. If the insurance company can pro*ide documentation indicating the portion of the Dsettlement fundsE which represent the sal*age *alue of the *ehicle and the insurance company ta/es possession of and title to the *ehicle$ TIGTA may retain the sal*age *alue$ but must deposit the remaining settlement funds to the miscellaneous receipts fund TGT10JJG=;;;;;;#. If this situation arises$ please contact the -taff Accountant regarding the documentation needed to Dsplit depositE the full settlement chec/. A non@statutory e)emption allows the pri*ate party responsible for the damage to ha*e the G&M repaired to TIGTA4s satisfaction. 7owe*er$ the pri*ate party responsible must directly pay the *endor ma/ing the repairs. Any funds recei*ed by TIGTA from a pri*ate party for repairs must be deposited to the miscellaneous receipts fund TGT10JJG=;;;;;;#. 50.11.I.1 =eco*ery of Pre*iously <ost or -tolen (apitali.ed Assets To ensure the accuracy of the PP' data and the financial records$ the TPP&$ In*entory Program (oordinator$ and -taff Accountant shall be informed when a pre*iously lost or stolen capitali.ed asset is reco*ered. 50.11.? %isposal of (apitali.ed Assets %isposal of capitali.ed assets begins with identifying the asset as e)cess. +ach applicable In*entory Program (oordinator will send the -taff Accountant a copy of the -!@110$ =eport of +)cess Personal Property$ when a capitali.ed asset is identified as e)cess. +)cess assets may be transferred to other entities Treasury bureaus$ !ederal agencies$ state or local law enforcement entities$ charitable organi.ations# or sold. -ee (hapter 000 -ection 100 (ersonal (roperty #anagement (rogram for detailed information on the appropriate method for disposal of assets. The TPP& will notify the -taff Accountant when the disposal process for a capitali.ed asset has been completed and pro*ide the final disposition location. The In*entory Program (oordinator will pro*ide the -taff Accountant with a copy of the -!@111 Transfer %rder' Excess (ersonal (roperty when an e)cess capitali.ed asset is transferred to another !ederal agency. The -taff Accountant will pro*ide the In*entory Program (oordinator with the ac,uisition cost and related accumulated depreciation needed to properly complete the -!@111. 50.11.J (apitali.ed Asset =eporting PP'$ &racle5%isco*erer$ and P=I-' are used to obtain the data needed for financial reporting on capitali.ed assets.
&perations 'anual
I0
(hapter 000

Januar y 1, 201'
50.11.J.1 PP' The primary source for capitali.ed asset reporting is PP'. Therefore$ it is imperati*e that all assets be properly recorded in PP' and the data elements needed for financial reporting be captured in each asset record. In*entory Program (oordinators and the TPP& must consult with the -taff Accountant when de*eloping or re*ising specific data re,uirements for PP'. In addition$ In*entory Program (oordinators must capture and maintain the documentation needed for financial reporting$ in accordance with the applicable financial records retention schedule. In*entory Program (oordinators may want to be included as an information only recipient on the routing list for any re,uisitions coded to a B&( in the A10000 series to obtain a Dheads upE notification that a record will need to be created for the asset in PP'. The re,uired data elements *ary depending upon the PP' module Mehicles$ (omputers$ !irearms$ In*estigati*e +,uipment$ and =(&'#. +ach In*entory Program (oordinator is responsible for obtaining all re,uired information and creating the record in PP'. -ee (hapter 000 -ection 100 for additional information about the re,uired data elements for each PP' module and the In*entory Program (oordinatorsTduties. 50.11.J.1.1 -ei.ed Assets !or accurate financial asset reporting$ each In*entory Program (oordinator must enter the following accounting related data elements9 Type In*entory status Ac,uisition Ac,uisition date (ase number -tatus date A*ailability Product type (ost
-ei.ed monetary and negotiable items shall be recorded with a cost e,ual to their face *alue. -ei.ed property shall be recorded with a cost e,ual to the fair mar/et *alue as of the date of sei.ure$ e)cept for illegal firearms$ drugs$ and alcohol. -ei.ed property forfeited to TIGTA shall be recorded with a cost e,ual to the fair mar/et of as of the date of the forfeiture. Illegal firearms$ drugs$ and alcohol shall be recorded with a .ero cost. 50.11.J.1.1 Mehicles$ !irearms$ =(&'$ (omputers$ In*estigati*e +,uipment
&perations 'anual
I1
(hapter 000

Januar y 1, 201'
!or accurate financial asset reporting$ each In*entory Program (oordinator must enter the following accounting related data elements9 -erial number or Mehicle Identification Cumber Ac,uisition date Ac,uisition -tatus -tatus date A*ailability (ost !i)ed Asset Profile9 o <ife e)pectancy in months o (apitali.ation indicator mar/ed yes or no$ as applicable
These items shall not be entered into PP' with a cost of .ero unless a fully depreciated asset is transferred from another entity. 50.11.J.1.A All Assets which are no longer owned by TIGTA sold$ destroyed$ transferred$ lost$ stolen$ or donated# must ha*e the following additional data elements9 !inal disposition date. !inal disposition location. !inal disposition type. =eco*ered amount$ if any funds are obtained from the sale of the asset.
50.11.J.1.B PP' =eports &n a monthly basis$ *arious PP' reports are used to prepare the monthly depreciation schedule which is used to update our core financial records &racle5%isco*erer#. PP' reports include9 %i*isional =eport for &perational Mehicle (ars Ac,uired (ars -old -ei.ed Assets BP% =eports o Property o 'onetary -ei.ed Assets %isposition H (losed In*entory -ei.ed Items o (ash o Cegotiable o Property I1 (hapter 000
&perations 'anual

Januar y 1, 201'
-ei.ed Asset Transfers
50.11.J.1 &racle5%isco*erer and P=I-' &racle5%isco*erer is used to identify all obligations posted to the A10000 B&( series H +,uipment. &bligations e)ceeding the capitali.ation threshold are traced to the applicable re,uisition in the P=I-' procurement# system. The re,uisition is re*iewed to determine if the per unit cost for any item meets or e)ceeds the F50$000 F150$000 for internal use software# capitali.ation threshold$ if the total cost for a bul/ purchase meets or e)ceeds the F500$000 capitali.ation threshold$ or if a *ehicle was ac,uired. The functional point of contact identified on the re,uisition may be contacted to obtain additional information or clarification. If the re,uisition is related to a capitali.ed asset$ the appropriate In*entory Program (oordinator will be contacted and as/ed to supply the PP' record number. In accordance with (hapter 000 -ection 100.5$ c*uisition of (ersonal (roperty$ the In*entory Program (oordinator should record the asset in PP' within fi*e business days of receipt and acceptance.
&perations 'anual
IA
(hapter 000

Januar y 1, 201'
50.1A >se of =epresentation !unds 50.1A.1 Purpose The representation fund is a budget allocation used to facilitate official reception and representation acti*ities that are intended to increase cooperation with foreign go*ernments$ public or pri*ate organi.ations outside of the !ederal go*ernment$ and other !ederal agencies. The use of representation funds must reflect the highest standards of conduct$ taste$ and economy$ while a*oiding the appearance of any personal benefit. %elegated authority to appro*e the use of representation funds must be renewed annually. 50.1A.1 Guidelines The representation fund is used to pay for official entertainment and other similar e)penses that support and further the mission of TIGTA. =epresentation funds are not intended for the personal benefit of Go*ernment officials or TIGTA employees. 6hen using representation funds$ e*ery effort must be made to /eep Go*ernment spending to a minimum. Go*ernment facilities$ ser*ices$ and employees$ as well as American made products$ should be used whene*er possible. 50.1A.A Appro*al of =epresentation !und +)penses In addition to the Inspector General$ the following TIGTA officials are authori.ed to appro*e representation fund e)penses$ pursuant to %elegation &rder Co. 19 Associate Inspector General for 'ission -upport5(hief !inancial &fficer %irector$ !inance and Accountability5%eputy (hief !inancial &fficer
50.1A.B Authori.ed +)penses The authori.ing officials noted abo*e will determine when representation fund e)penses are appropriate to promote the business of TIGTA or the !ederal go*ernment. P&+a2+ n/,+ that the purchase of promotional items is not permitted per IG 'emo 11@1B. Authori.ed e)penses include$ but are not limited to the following9 'eals and refreshments. Tips and gratuities. Awards and training ceremonies. =epresentation funds can be used for these purposes under some circumstances. 7owe*er$ this is not recommended when funds for these e*ents are a*ailable under the Go*ernment +mployees Incenti*e Awards Act. +ntertainment of a protocol nature. &ther representational e)penses that the authori.ing official may appro*e as being of a type to promote the interests of TIGTA or the >nited -tates.
&perations 'anual
IB
(hapter 000

Januar y 1, 201'
50.1A.5 =estrictions =epresentation funds may not be used for the following or similar reasons9 +)penses in connection with routine business meetings or luncheons. 'embership fees or dues in any society$ club$ or association. -ocial affairs that ha*e no legitimate connection with official TIGTA business e.g.' employee birthday parties$ retirement luncheons#. Political e*ents. -pecial obser*ances internal to TIGTA e.g.' :ourney@<e*el Ad*isory (ouncil meetings#.
50.1A.0 =e,uests for >se of the =epresentation !und Ad*ance written re,uest for use of the representation fund will be submitted to the authori.ing official by the appropriate function head. The re,uest must be prepared four wee/s prior to the e*ent and include the following information9 Type and purpose of the function. <ocation and date of the e*ent. Type of e)pense e.g.' pastries$ meals$ finger foods#$ including estimated cost. If something *ery specific is re,uired$ include a detailed description#. Cames and titles of attendees$ if a*ailable. (ontact name and phone number.
>nder unusual time constraints$ oral appro*al may be obtained from the authori.ing official upon confirmation that funds are a*ailable. This appro*al is sub3ect to a subse,uent written re,uest with an annotation that the authori.ing official granted prior oral appro*al. 50.1A.I Payment and Purchasing
50.1A.I.1 Payment can be made at the time of purchase5order$ or upon receipt of an in*oice. =epresentation fund purchases must be paid for with an &ffice of 'ission -upport &'-# small purchase card. The &'- card holder will order or purchase the items$ as needed. All representation fund costs will be charged to the following accounting codes9 (ost (enter9 TGT0I00000000 Budget &b3ect (lass9 15100A
50.1A.? 'aintenance and 'iscellaneous 50.1A.?.1 The Associate Inspector General for 'ission -upport has the responsibility for re*iewing and reporting representation fund e)penditures$ as
&perations 'anual
I5
(hapter 000

Januar y 1, 201'
well as de*eloping procedures for the administration$ reimbursement$ and accounting of the fund. 50.1A.?.1 &'- will appoint a =epresentation !und (oordinator who will maintain a record of all representation fund re,uests and payments.
&perations 'anual
I0
(hapter 000

Januar y 1, 201'
50.1B
Processing (hec/s
Introduction &ccasionally$ TIGTA directly recei*es chec/s related to *endor refunds$ !reedom of Information Act !&IA# re,uests$ and insurance settlements. This section establishes procedures for processing such chec/s. !or the purposes of this section$ chec/s also include cashier chec/s and money orders. 50.1B.1 'ailing (hec/s !or cost effecti*eness$ TIGTA employees should follow the guidelines below for mailing chec/s discussed in this section8 !or chec/ *alues F1000 and o*er$ use o*ernight ser*ice !or chec/ *alues of at least F100 but less than F1000$ use 1 nd day ser*ice !or chec/s of at least F15 but less than F100$ use certified mail !or chec/s F15 or less use regular first class mail and notify the Assistant %irector$ !inance by email 50.1B.1 =efund (hec/s +mployees appro*ing in*oices or Intrago*ernmental Payments and (ollections IPA(s# should not appro*e erroneous charges. All in*oices or IPA(s with erroneous charges should be re3ected. =efunds result from discontinuing prepaid ser*ices$ returning unused goods$ cancellation of annual subscriptions$ etc. 'ost *endors will pro*ide a credit on the subse,uent in*oice8 howe*er$ in some instances$ the *endor will pro*ide a refund chec/. 50.1B.1.1 &btaining a =efund (hec/ The TIGTA employee who identifies the need for a refund shall contact the *endor and re,uest the refund in the form of a credit on a subse,uent bill. If this method is not appropriate$ the TIGTA employee should re,uest that the *endor submit a chec/ payable to the Treasury Inspector General for Ta) Administration and mail the chec/ to the following address9 Treasury Inspector General for Ta) Administration Attention9 Assistant %irector$ !inance 1B01 7 -treet$ C6 -uite B0J 6ashington$ %( 10005 The TIGTA employee will send an email to the Assistant %irector$ !inance and the appropriate !unctional Budget (oordinator with the following information9 Brief description of why TIGTA recei*ed refund e.g.$ employee unable to attend training class due to medical emergency#8 Mendor4s name and mailing address8 II (hapter 000
&perations 'anual

Januar y 1, 201'
Amount of refund8 %ate refund re,uested8 Accounting string data9 o TGT011J%B;;;; insert 1@digit fiscal year# ;;$ e.g. for !" 101A appropriation it would be TGT011J%B1A1A;;8 o (ost center8 and o Budget ob3ect code and -tatement9 D(lease deposit and credit T+,T -s account based on the above accounting stringE.
50.1B.1.1 Processing a =efund (hec/ The Assistant %irector$ !inance will follow up with the TIGTA employee who re,uested the refund$ if the refund is not recei*ed within 10 business days. The TIGTA employee who re,uested the refund will be responsible for contacting the *endor$ ta/ing the appropriate action to obtain the refund$ and /eeping the Assistant %irector$ !inance informed. >pon receipt of the refund chec/$ the Assistant %irector$ !inance will prepare a memo to Bureau of the Public %ebt BP%#@Administrati*e =esource (enter A=(# containing the following information8 Brief description of why TIGTA recei*ed refund Amount of refund Accounting string data for deposit9 o TGT011J%B;;;; insert 1@digit fiscal year# ;;$ e.g. for !" 101A appropriation it would be TGT011J%B1A1A;; 8 o (ost center8 and o Budget ob3ect code. The Assistant %irector$ !inance will place both the chec/ and memo in a confidential en*elope mar/ed DTIGTA H Account ProcessingE$ place the en*elope in the appropriate mail en*elope see 50.1B.1#$ and mail en*elope to BP%. The en*elope should be mailed to9 Attn9 Processing Accounting -er*ices Branch Bureau of the Public %ebt 100 Third -treet$ =oom AA@G Par/ersburg$ 6M 1010A@5A11 BP%@A=( will be notified by email to e)pect the chec/$ and subse,uently will email the Assistant %irector$ !inance confirming receipt of the chec/. The Assistant %irector$ !inance will email the indi*idual who re,uested the refund and the appropriate !unctional Budget (oordinator informing them that the chec/ was recei*ed by BP% and will be processed.
&perations 'anual
I?
(hapter 000

Januar y 1, 201'
The Assistant %irector$ !inance will maintain originals or copies$ as appropriate$ of the following documents in file9 =efund chec/8 +n*elope that the refund chec/ was recei*ed in8 +mail from the indi*idual who re,uested the refund8 'emo to BP%@A=(8 and +mail sent to the indi*idual who re,uested the refund and the !unctional Budget (oordinator.
50.1B.A !&IA (hec/s The TIGTA &ffice of (hief (ounsel2s %isclosure Branch %isclosure# is responsible for obtaining all !&IA chec/s. All chec/s should be made payable to the Treasury Inspector General for Ta) Administration. The %isclosure staff will send an email to the Assistant %irector$ !inance and copy the -taff Accountant notifying them of the !&IA chec/. !ollowing the email notification$ the %isclosure staff will pro*ide the chec/ to the Assistant %irector$ !inance or the -taff Accountant$ and obtain a signed receipt from whoe*er accepts the chec/. The receipt will be prepared by the %isclosure staff. 50.1B.A.1 Processing a !&IA (hec/ >pon receipt of the !&IA chec/$ the Assistant %irector$ !inance will prepare a memo to BP%@A=( containing the following information9 Brief description of the source of the chec/8 Amount of chec/8 and A re,uest to deposit chec/ to the General =eceipts !und8 TGTA110G=;;;;;;.
The Assistant %irector$ !inance will place both the chec/ and memo in a confidential en*elope mar/ed DTIGTA H Account ProcessingE$ place the en*elope in the appropriate mail en*elope see 50.1B.1#$ and mail en*elope to BP%. The en*elope should be mailed to9 Attn9 Processing Accounting -er*ices Branch Bureau of the Public %ebt 100 Third -treet$ =oom AA@G Par/ersburg$ 6M 1010A@5A11
&perations 'anual
IJ
(hapter 000

Januar y 1, 201'
BP%@A=( will be notified by email to e)pect the chec/$ and subse,uently will email the Assistant %irector$ !inance confirming receipt of the chec/. 50.1B.B -ettlement (hec/s -ettlement chec/s are normally obtained by TIGTA4s &ffice of (hief (ounsel (ounsel#. All chec/s should be made payable to the Treasury Inspector General for Ta) Administration. (ounsel will send an email to the Assistant %irector$ !inance and copy the -taff Accountant notifying them of the settlement chec/. !ollowing the email notification$ (ounsel will pro*ide the chec/ to the Assistant %irector$ !inance or the -taff Accountant. An email to (ounsel confirming receipt of the chec/ will be sent by the %irector$ !inance or the -taff Accountant. 50.1B.B.1 Processing a -ettlement (hec/ >pon receipt of the chec/$ the Assistant %irector$ !inance will prepare a memo to BP%@A=( containing the following information9 Brief description of the source of the chec/8 Amount of chec/8 and A re,uest to deposit chec/ to the General !und8 TGT10JJG=;;;;;;.
The Assistant %irector$ !inance will place both the chec/ and memo in a confidential en*elope mar/ed DTIGTA H Account ProcessingE$ place the en*elope in the appropriate mail en*elope see 50.1B.1#$ and mail en*elope to BP%. The en*elope should be mailed to9 Attn9 Processing Accounting -er*ices Branch Bureau of the Public %ebt 100 Third -treet$ =oom AA@G Par/ersburg$ 6M 1010A@5A11 BP%@A=( will be notified by email to e)pect the chec/$ and subse,uently will email the Assistant %irector$ !inance confirming receipt of the chec/. 50.1B.5 &ther (hec/s -ee (hapter 000 -ection I0.B.1B for procedures regarding 3ury duty and witness fees @ in addition to following the section$ the employee should notify the Assistant %irector$ !inance$ after notifying their ser*icing personnel office. -ee (hapter 000 -ection B0.5.I for chec/s related to tra*el paid by non@!ederal sources. -ee (hapter 000 -ection B0.5.10.A for chec/s related to compensation when denied boarding. -ee (hapter 000 -ection 50.J.B.1 for chec/s related to the imprest fund. -ee (hapter 000 -ections 50.11.5 and 50.11.I for forfeited
&perations 'anual
?0
(hapter 000

Januar y 1, 201'
sei.ed cash and one@time restitution chec/s. !or chec/s related to tra*el refunds$ please contact TIGTA4s Tra*el (ard Program (oordinator in &ffice of -upport -er*ices under &ffice of 'ission -upport. !or any other chec/ not discussed in this chapter$ please contact the Assistant %irector$ !inance by email for further instructions.
&perations 'anual
?1
(hapter 000

O ., /6+r 1, 2011
50.15 Access to the !inancial -ystem TIGTA obtains its accounting ser*ices through an interagency agreement with the Bureau of the Public %ebt4s Administrati*e =esource (enter BP%@A=(#. BP%@A=( uses an &racle database to capture accounting data and %isco*erer$ a ,uery tool$ to pro*ide accounting data to authori.ed TIGTA employees. In accordance with internal control procedures$ access to TIGTA4s accounting data systems is limited to indi*iduals re,uiring access to perform their official duties. To obtain access$ complete the access re,uest form which can be retrie*ed from TIGTA4s BP% customer page. (omplete bo)es 1 through 15$ 1I$ and 15 through 1?. Bo)es 15 through 1? cannot be completed electronically. The completed form should be sent to the Assistant %irector$ !inance. BP% will not grant %isco*erer access without that official4s appro*al. Incomplete or incorrect forms will be returned to the sender. Bo) J %o not complete bo) J unless you currently ha*e %isco*erer access and need to change your access$ ha*e e)perienced a name change$ or no longer re,uire %isco*erer access. Bo) 1B Tic/ the D%isco*ererE Bo) Bo) 1I Tic/ the D!inancialE bloc/. !unctional Budget (oordinators should re,uest %isco*erer Plus access. All others should re,uest %isco*erer Miewer access. If access to awards and o*ertime data is also re,uired$ tic/ the DPayrollE bloc/. Bo) 15 -pecify the %isco*erer reports re,uired from the chart below. "our !unctional Budget (oordinator or the -taff Accountant can pro*ide further information on the user options a*ailable. %isco*erer Plus access is limited to the !unctional Budget (oordinators.
D%2./1+r+r R+$/r, Na-+ Accounting !le)field Malues +&= Payroll (ost and 7ours -tatus of !ederal !unds (itidirect Trial Balance@TGTA?B5(<;;;; !und Prompt Pay %etail +!T Acti*ity D+2.r%$,%/n (ost (enters$ B&(s$ !unds$ -G< and Pro3ect (odes Payroll Information Budget Authority$ (ommitments$ &bligations$ +)penditures %etail for Go*ernment Purchase (ard and !leet (ards Proceeds on G&M -ales by !iscal "ear Prompt Pay %etail and -ummary +!T %etail and -ummary
&perations 'anual
?1
(hapter 000

O ., /6+r 1, 2011
If bo) 15 is not large enough to contain the %isco*erer report names and cost centers$ you may include this information on an attachment. The Trial Balance =eport is restricted to !inance employees and the following &I employees@@-A($ Technical O !irearms -upport %i*ision8 A-A($ In*estigati*e -upport8 Budget (oordinator8 and !leet (oordinator. -ee +)hibits 50@? Budget (oordinator# and 50@J &ffice 'anager# for e)amples of completed forms.
&perations 'anual
?A
(hapter 000

Ju& y 1, 2011
50.10 Tort (laims Processing. >pon appro*al of a tort claim$ (ounsel will issue a letter of payment authori.ation to the Assistant %irector$ !inance$ with the following information9 Payee4s name. Payee4s mailing address if chec/ is to be issued in lieu of +!T#. Payee4s ta) identification number --C for an indi*idual5+IC for a business#. Payee4s claim or reference number commonly re,uired by insurer payee4s# %ate by which payment is re,uired$ if applicable. -ome settlement documents re,uire payment within a specific timeframe$ while others re,uire that TIGTA submit the payment re,uest to BP% within a specific timeframe.# Payment amount. (ost center$ fiscal year fund$ and B&(. Cotice of whether a 10JJ must be issued. In addition$ the following information is re,uired for an +!T payment9 Came of ban/. Ban/4s ABA routing number. Ban/ account number. Identification of account as chec/ing or sa*ings. The Assistant %irector$ !inance will forward the re,uest to the Budget +)ecution Analyst Analyst# who will initiate payment processing by emailing BP% at TGTGbpd.treas.go*. To assure the security of the --C5+IC$ the Analyst may password protect the document and transmit the password in a separate email. Alternati*ely$ the Analyst may redact the --C5+IC from the document prior to transmission and re,uest that BP% contact him5her by phone to obtain the --C5+IC. The Analyst will copy the -taff Accountant on this email The -taff Accountant will re*iew the %isco*erer +!T Acti*ity =eport to ensure payment is classified as a non !ederal chec/$ and if necessary resol*e any discrepancies with BP%. The Treasury :udgment !und pays for all tort claims o*er F1$500 and all Co !ear Act claims. 7owe*er$ TIGTA must reimburse the Treasury :udgment !und for Co !ear Act claims$ and all payments made on TIGTA4s behalf must be recorded as imputed costs. 50.10.1 &ther (laims Processing. !or any other claim not discussed in this chapter$ please contact the Assistant %irector$ !inance by email for further instructions.
&perations 'anual
?B
(hapter 000

A$ r % & 1, 2012
50.1I
'anaging %ebt
=eferences Treasury %irecti*e AB@01 Credit #anagement and Debt Collection &'B (ircular A@11J #anaging .ederal Credit (rograms Treasury !inancial 'anual T!'# -upplement #anaging .ederal Receivables Treasury !inancial 'anual T!'# -upplement Delin*uent Debt Collection TIGTA %elegation &rder A1 uthority to Collect Debts TIGTA &perations 'anual TIGTA 'anual#$ (hapter I00 -ection 100.0$ Collection of Debts %/ed the 0nited States %efinitions (ompromise An agency compromises a debt whene*er it accepts less than the full amount of the outstanding debt in full satisfaction of the entire amount. -uspension -uspension of a collection is when an agency decides to defer its attempts to enforce collection for a period of time specified in its regulations or collection strategy. Termination Termination of a collection action is a decision to cease acti*e collection on a debt. 50.1I.1 Introduction It is TIGTA4s policy to collect debts that fall within the scope defined by TIGTA 'anual$ (hapter I00 -ection 100.0.B.1$ Scope. TIGTA4s financial ser*ices pro*ider H Bureau of Public %ebt Administrati*e =esource (enter BP%@A=(# records such debts that arise from transactions processed in any of the systems 6ebTA$ P=I-'$ Go*Trip$ (itidirect# that interface with the core financial system. &ccasionally some debts may arise from transactions that occur outside the financial management system e.g. legal claims$ improper purchase card payments$ etc. -uch debts will also be recorded as accounts recei*able in the core financial system. The purpose of this section is to establish policies and procedures that occur outside the financial management system$ and for managing all of TIGTA4s debts.
&perations 'anual
?5
(hapter 000

A$ r % & 1, 2012
50.1I.1 (laims (ollection &fficial In accordance with 'ission -upport %elegation &rder 01$ TIGTA4s (laims (ollection &fficial (&&# is the %irector$ !inance and Accountability 5 %eputy (hief !inancial &fficer %(!&#. 50.1I.A Procedures for =ecording a %ebt &nce a debt has been established in accordance with TIGTA 'anual$ (hapter I00 -ection 100.0.0$ (hase + 1 Establishment of the Debt$ the following procedures will be followed9 1. The person who established the debt should notify TIGTA4s (&& of the debt by email$ and copy the Assistant %irector$ !inance. The email should contain the following information9 A description of the situation that led to the debt. The amount of the debt$ and name$ billing address$ ta) identification number of the debtor. If the debtor is an organi.ation$ the point of contact4s name should also be pro*ided. If the organi.ation is an insurance company$ the claim and policy numbers should also be pro*ided if applicable#. If the debt was as a result of an improper or wrong payment made with a TIGTA purchase card that cannot be credited bac/ to the card$ the following information should be pro*ided9 the accounting string$ e.g.$ TGT011J-+ insert 1@digit fiscal year# ;;8 cost center8 and$ budget ob3ect class. A demand letter prepared in accordance with the following subsections in the TIGTA 'anual$ (hapter I00 -ections 100.0.I (hase ++ 1 Demand and )egotiation$ and$ 100.0.I.1 Demand and 100.0.I.1.1 .orm of Demand. 1. The (&& will notify BP%@A=( by email to create an account recei*able. A signed copy of the demand letter will also be attached to the email. BP%@A=( will generate an in*oice$ mail it to the debtor along with the demand letter$ and create the account recei*able in the core financial system 50.1I.B 'anaging %elin,uent %ebt A debt is delin,uent when the scheduled payment is not paid in full by the payment due date contained in the initial demand letter$ or by the date specified in the applicable agreement. %ebt that is J0 to 1?0 days delin,uent will be handled by the -taff Accountant in accordance with TIGTA 'anual$ (hapter I00 -ection 100.0.?$ (hase +++ 1 dministrative Collection (roceedings. %ebt that is o*er 1?0 days delin,uent will be referred to %epartment of Treasury4s !inancial 'anagement -er*ice !'-# in coordination with &perations 'anual ?0 (hapter 000

A$ r % & 1, 2012
BP%@A=( and the (hief (ounsel. +)ceptions to this re,uirement are set forth in A1 (.!.=. L 1?5.11. The (&& in coordination with BP%@A=( shall report debt that is at least F100 and o*er 1?0 days delin,uent to credit bureaus through !'- on a none)clusi*e basis. This will be done on the same form used to refer the debt to !'- see bullet abo*e#. Per TIGTA 'anual I00# 100.0.?.1.0 Credit Reporting gencies ad*ance notice to the debtor is re,uired prior to reporting to credit bureaus. %ebt that is less than F100 and o*er 1?0 days delin,uent will be reported to credit bureaus through !'- at the discretion of TIGTA. The (&& will determine whether to report such debt to the credit bureaus. The ad*ance notice re,uirements discussed in TIGTA 'anual I00# 100.0.?.1.0 Credit Reporting gencies should be followed if a decision is made to report. (ompromise$ -uspension and Termination of (ollection of a %ebt
. 50.1I.5
The (&& must obtain TIGTA4s &ffice of (hief (ounsel4s appro*al prior to compromising or terminating collection acti*ity on debts greater than F1$500. A compromise may be considered but is not re,uired# when one or more of the following criteria apply9 The debtor is unable to pay the debt within a reasonable time period ' as *erified through credit reports or other financial statements The agency is unable to enforce collection within a reasonable time period The cost of collection does not 3ustify enforced collection of the full amount There is real doubt concerning the go*ernment2s ability to pro*e its case in court A suspension of a collection action may occur when one or more of the following criteria apply8 The agency cannot locate the debtor at the present time The debtor4s financial condition is e)pected to impro*e The debtor has re,uested an administrati*e re*iew of the debt The debtor has filed a petition in ban/ruptcy
Termination should occur if any of the criteria below applies8 The debt is legally without merit The debt cannot be substantiated
&perations 'anual
?I
(hapter 000

A$ r % & 1, 2012
The costs of further collection action will e)ceed the amount reco*erable The bureau is unable to locate the debtor The bureau is unable to collect any substantial amount %ebt against debtor has been discharged in ban/ruptcy
50.1I.0
6rite@&ff and (loseout Procedures
TIGTA will consider a debt uncollectible and write it off if one or more of the termination criteria abo*e apply. Generally$ write@off is mandatory for debts delin,uent more than two years unless documented and 3ustified to &'B in consultation with Treasury. In those cases where material collections can be documented to occur after two years$ debt should not be written@off until the estimated collections become immaterial. 6ritten@off debt should be classified as either (urrently Cot (ollectible (C(# or (lose@out. It should be classified as (C( when it is determined that cost effecti*e collection of the debt should continue. 6ritten@off debt should be classified as (lose@out when it is determined that it is not cost effecti*e to pursue the collection$ or the collection action is legally barred. The (&& will ma/e all write@off decisions and will notify BP%@A=( accordingly. This decision will be coordinated with &ffice of (hief (ounsel for debts greater than F1500. If a written@off debt is classified as (loseout$ the (&& must determine whether to report it to the Internal =e*enue -er*ice I=-# on !orm 10JJ@( as potential income to the debtor. The following identifiable e*ents trigger reporting such debt on !orm 10JJ@(9 A discharge of ban/ruptcy under Title 11 of the >nited -tates (ode ban/ruptcy# A cancellation of an indebtedness that ma/es the debt unenforceable in a recei*ership$ foreclosure$ or similar !ederal or -tate court proceeding A cancellation of an indebtedness where a debtor4s affirmati*e statute of limitations defense is upheld and can no longer be challenged by appeal
&perations 'anual
??
(hapter 000

A$ r % & 1, 2012
A cancellation of an indebtedness that occurs when the creditor elects foreclosure remedies that legally bar the creditor4s right to collect the debt A cancellation that renders a debt unenforceable pursuant to a probate or similar proceeding A discharge of indebtedness pursuant to an agreement between the creditor and the debtor to discharge the indebtedness at less than full consideration A discharge of indebtedness pursuant to a decision by the creditor$ or the application of a defined policy of the creditor to discontinue collection action and discharge the debt
Co later than 10th of :anuary of the following calendar year from when a debt is written@off$ TIGTA must report closed@out debts of F000 or more on form 10JJ@($ but has the option of reporting amounts less than F000. The (&& will coordinate this with BP%@A=(.
&perations 'anual
?J
(hapter 000

Chapter600 50

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TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

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TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

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TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

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TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

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TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

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(onfidential e)penses incurred in locating certain witnesses.

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

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TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

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The %i*isional -ei.ed Asset (oordinator will9

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

50.11.5.B %isposal of -ei.ed Property The -A will9

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

TREASU RY INSPECTOR GENER AL FOR TAX ADM IN ISTR ATION

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