6.410.1. Learning and Education Policy

(1) Training and Development guidelines published by OPM, serves as a single reference to legal information impacting employee training. This guidance may be accessed through the OPM website at: https://www.opm.gov/policy-data-oversight/training-and-development/.

(2) The guidance covers the essential legal information needed for human resource development professionals and managers to make decisions on the management and implementation of training programs for agency personnel.

(3) Specifically, it highlights important legal references and citations from documents such as:

1. Public Law

2. Executive Orders

3. OMB Budget and Procurement Guidelines

(1) Business units and Leadership, Education and Delivery Services (LEADS) will develop an Annual Training Plan based on training needs and budget for the following fiscal year as required by IRM 6.410.1.2.14 and Executive Order 11348. The plan will cover a 12-month period of October 1 through September 30. The training plan will be completed, approved and submitted for posting in the Servicewide Training and Event Tracking System (STETS). All first quarter events must be added to STETS by the 1st business day of July and should include all October, November and December events. The complete training plan is due by September 15th. Each plan will include the events and development elements shown in the table below.

(1) Business units will include an Internal Order Code (IOC) in the Procurement Public Sector (PPS) as required for training funds expended and disbursed. Any record without an IOC will be updated by business units. LEADS PA will track Servicewide L&E expenditures and report on Servicewide adherence to the use of internal order codes. A fiscal year ending report will be submitted by November 30 following the close of the fiscal year.

(1) Centralized Delivery Services (CDS) or business units will provide written observation results to instructors within 15 business days from the date the observation occurred. Results will be documented using Form 12088, Evaluation of Instructor Competencies.

(2) CDS will add and update all ELMS data and close scheduled offerings in the Learning Event Recorder in ELMS within 10 business days after the class ends.

(1) Business units will capture and analyze results of Levels 1, 2 and 3.

Documentation includes any or all of the following:

1. Level 1

1. Analysis of Level 1 summary of results

2. Overall training satisfaction scores

3. Recommendations and or corrective action as a result of Level 1 analysis that can be applied to future training programs

2. Level 2
   

1. Test item analysis

2. Average test score

3. Performance-based results

4. Level 2 final results from pass/fail, complete/not complete assessments, etc.

5. Recommendations and/or corrective actions as a result of Level 2 analysis that can be applied to future training programs

6. Annotation, if no recommendations needed

3. Level 3
   

1. Analysis of Level 3 reports with feedback

2. Recommendations and/or corrective actions as a result of Level 3 analysis that can be applied to future training programs

For more information on the evaluation process, please refer to IRM 6.410.9, Training Evaluation Policy for Servicewide Learning and Education.

(1) Servicewide Strategic Training Management (SSTM) and Knowledge Management/Learning Technology Office (KM/LTO) will notify impacted users of any planned system downtime. Notification should be provided at least 10 calendar days in advance of the planned system downtime during official hours of operation or Monday through Friday, 6 am ET to 9 pm ET.

(1) Upon receipt of the Items Required Values Report, business units will correctly update erroneous and/or incomplete data fields in ELMS within one month.

(2) Upon receipt of the Scheduled Offering Required Value Report, CDS and business units will correctly update erroneous and/or incomplete data fields in ELMS within one month.

(1) The roles and responsibilities of the LEADS Organization within the Human Capital office are provided below. The individual missions and training contacts for the business units Embedded L&E organizations can be found on their individual websites via the IRS Intranet.

(1) In collaboration with the Learning Development Executive Council (LDEC), the Director, LEADS has oversight responsibility for setting policy for Servicewide Learning and Education (SL&E) and has direct supervision of the five LEADS organizations. The Director has the following roles and responsibilities:

1. Conducting strategic planning (i.e., develop an L&E Strategic Plan), performing environmental scans, and identifying trends and issues that impact learning in collaboration with the Embedded L&E staff;

2. Providing learning products and services that link business strategies and enable employees to meet business goals and objectives;

3. Collaborating with the business customers to identify and deliver training needs;

4. Planning, administering, managing, and executing the work necessary to provide specified services;

5. Coordinating and collaborating with SL&E; and

6. Meeting with the Leadership Development Executive Council on a regular basis to discuss training issues affecting the business customers and the learning community at large.

(1) The Associate Director, PAQM reports to the Director, LEADS and has the following roles and responsibilities:

1. Maintaining LEADS budget and monitoring Servicewide L&E budget;

2. Developing and issuing training policy and program guidance;

3. Maintaining the IRM;

4. Coordinating L&E requests from external stakeholders (TIGTA, GAO, OPM) and managing appropriate legislative issues and items;

5. Conducting training program research;

6. Coordinating Servicewide L&E policy issues with HCO Internal Management Documents (IMD) Program Coordinator;

7. Managing the Quality Assurance and Support Plan (QASP) process;

8. Managing the Servicewide On-the-Job Training program;

9. Managing the Servicewide Mandatory Briefings program;

10. Coordinating consolidated Servicewide training budget measures;

11. Analyzing Servicewide Training Budget; and

12. Managing LEADS communications Servicewide

(1) The Associate Director, LCF Training reports to the Director, LEADS, and has the following roles and responsibilities:

1. Managing Servicewide leadership and leadership readiness programs;

2. Managing all corporate aspects to the Leadership Succession Review (LSR) process, including the Web Career Learning Plan (WebCLP) website;

3. Managing the Servicewide Geographic Leadership Communities (GLC) program;

4. Managing Treasury-initiated programs and assessments;

5. Developing and maintaining training and resources for analysts;

6. Coordinating Servicewide programs with other LEADS offices and customers;

7. Coordinating corporate Coaching and Mentoring programs and resources; and

8. Coordinating activities of the Learning and Development Executive Council (LDEC) and the HCO and Servicewide Talent Review Board.

(1) The Associate Director, CDS reports to the Director, LEADS and has the following roles and responsibilities:

1. Divided into two Centers of Excellence (COE); Onsite COE and Online COE serving as points of contact and consultants for classroom and virtual training planning and delivery;

2. Advising and assisting business units with development and maintenance of a training schedule for classes delivered in classroom or virtual environment;

3. Providing logistical support for training events held at CDS locations;

4. Documenting training using the Enterprise Learning Management System (ELMS) and issuing class notifications (reporting instructions);

5. Supporting the IRS instructor program by evaluating and certifying classroom and virtual instructors’ platform skills;

6. Updating ELMS records to document instructor certification;

7. Coordinating/conducting virtual cross-functional instructor training virtual delivery;

8. Supporting delivery of cross-classroom Servicewide instructor training;

9. Providing instructor support during preparation and delivery of virtual and classroom training;

10. Conducting mid-course reviews for New Hire classes and upon requests for training over 80 hours;

11. Locating training space in CDS locations;

12. Recording Level 2 evaluation data in ELMS; and

13. Managing the Servicewide employee education programs including IRS College Credit Program and Learn and Lead 24x7.

(1) The Associate Director, SSTM reports to the Director, LEADS and has the following roles and responsibilities:

1. Coordinating the Servicewide training event approval process as required by Treasury Directive (TD) 12-70;

2. Coordinating the annual Servicewide Training Plan;

3. Maintaining the Servicewide Training and Event Tracking System (STETS);

4. Managing the Servicewide Training Evaluation program; and

5. Coordinating activities of the Servicewide Training Advisory Council (STAC).

(1) The KM/LTO reports to the LEADS Director and has the following roles and responsibilities:

1. Implementing strategies for Servicewide knowledge management;

2. Coordinating Knowledge Management activities with customers;

3. Managing products pertaining to content management, transfer of knowledge, learning and educational portal and data/process management;

4. Developing and maintain LEADS web pages and SharePoint sites;

5. Managing Learning Management Systems (LMS) hardware, software, and licensing for the Enterprise Learning Management System (ELMS), Learning Content Management System (LCMS), Enterprise Business Intelligence (EBI), and Evaluation Management System (EMS);

6. Managing and coordinating ELMS, LCMS, EBI and EMS system support;

7. Identifying and coordinating implementation of customer required systems enhancements;

8. Planning, testing and validating system enhancements;

9. Supporting web-enabled learning delivered through ELMS;

10. Researching and developing learning systems;

11. Coordinating with IT on IRS network and system security requirements that interface with education systems;

12. Maintaining system stability, maintenance schedules and user access account requirements;

13. Ensuring 508 compliance and assistive technology (AT) usability of the LMS systems; and;

(1) The L&E business unit Embedded Function and HRCS has the following roles and responsibilities:

1. Performing strategic plan development to meet business customer needs;

2. Performing curriculum/content design, development evaluation and updates for all modes of learning events (i.e. classroom, Virtual Environment, Visual Education and Communications (VEC) webcast, DVD, etc.) following TDQAS;

3. Monitoring and maintaining all approved course development request forms;

4. Developing functional leadership learning content;

5. Securing and managing Subject Matter Experts (SMEs) on course development projects;

6. Coordinating and collaborating with HCO LEADS staff on a variety of matters (LCMS, ELMS, Training Policy Development, Measures, etc.);

7. Securing training space via TRIMS and ensuring through the Employee Resource Center (ERC) that equipment is secured for all course development assignments;

8. Pursuing (NASBA) CPE/CPA accreditation for all appropriate technical courses;

9. Managing NASBA Course Certification process (LB&I only);

10. Performing training plan delivery planning with LEADS;

11. Developing, managing and monitoring training budget;

12. Developing Level 2 - 4 evaluations following TDQAS; and.

13. Complying with QASP requirements, maintaining applicable documentation and responding to annual self-certification.

(2) To find out more about the business unit Embedded L&E organizations, see the L&E Community web page at: http://hco.web.irs.gov/devtrain/WhoWhatWhere/leadcom.html.

(1) CPE is a training activity designed to help employees achieve and/or maintain on-the-job competencies. The three dimensions of CPE are:

1. Update training - the continuing effort to maintain and update an existing level of proficiency by keeping current on new developments in legislation, regulations, rulings, court cases, and internal procedures, as well as new developments in technology.

2. Gap training – the continuing effort to fill knowledge and skill gaps with expertise not acquired, or needed at earlier stages of a career.

3. Depth training – the continuing effort to concentrate on specific subject matter areas by acquiring detailed knowledge and skill where previous basic training provided awareness level of training.

(2) The planning, development, and delivery (classroom, blended or web based) of CPE will vary depending on the needs of the target audience.

(3) CPE scheduling is found in the annual training plan of each business unit in the fiscal year it is offered.

(4) CPE program management includes:

1. Determining CPE needs on an annual basis by means of a needs assessment process;

2. Establishing the total number of annual CPE training hours and funding needed; and

3. Developing the CPE program.

(5) CPE is required in some IRS occupations to maintain professional accreditation.

(6) CPE including conferences will be monitored by session (whenever possible) and recorded by session in ELMS.

(1) Each year employees, managers and contractors are required to complete certain mandatory briefings and refreshers to ensure that they are aware of their rights, protections and responsibilities.

(2) New employees have additional briefing requirements (e.g., Initial Ethics Orientation and Prevention of Sexual Harassment) and are assigned the briefings when they enter on duty. Time frames for completion vary based on the mandate.

(3) Some refresher briefings offer an optional knowledge assessment. If an employee receives a passing score, demonstrating subject knowledge, they receive credit in their ELMS learning history and do not have to take the full briefing. The number of attempts to test out is limited.

(4) Director, LEADS with support from the LEADS Program Manager, prepares an annual slate of mandatory briefings. Business Unit’s who own current and proposed new briefings must document business impact and legal mandate(s) that support each mandatory briefing. The final slate will be shared with the Human Capital Advisory Council (HCAC) and the Learning and Developmental Executive (LDEC), as requested.

(5) LEADS collaborates with other IRS offices to develop these briefings, following corporately approved criteria and design principles.

(1) Section 508 requires that federal agencies' electronic and information technology be accessible to people with disabilities, including employees and members of the public.

(2) Section 508 establishes requirements for any electronic and information technology developed, maintained, procured, or used by the federal government. The term "electronic and information technology" has been defined by the Access Board in regulations published on December 21, 2000.

(1) IRS can provide training to contractors only for skills they are not required to bring to the job, because they have already been selected for their subject-area expertise. Contractors may be trained in rules, practices, procedures or systems that are unique to IRS and essential to the performance of the assigned duties.

(1) IRS does not generally offer training to employees of international organizations or foreign governments. From time to time, IRS includes employees of U.S. Territories in IRS training classes either in the U.S. or in a Territory. Some countries can have their needs met through the International Visitors' Program run by LB&I. Others might be candidates for referral to Treasury's Office of Technical Assistance.

(2) If you receive a request for training from or on behalf of an international organization, foreign government or U.S. Territory, forward it to the manager of the International Visitors' Program under LB&I for evaluation, IRS's response or possible referral to Main Treasury.

(1) The Directors of Learning and Education (L&E) in the business unit may approve requests for state and local government employee participation (including classroom attendance, training aids and materials, or technical coordination) in IRS training programs.

(2) Training state and local government employees may work with the Fed/State program to deliver training for state and local government employees.

(3) Provisions of the Intergovernmental Personnel Act of 1970 cover requests from state and local government employees that:

1. Require on-site assistance

2. Involve the detail or assignment of IRS personnel

3. Involve an appreciable amount of IRS resources (other than a request for a few spaces in IRS classroom training)

(1) The IRS education community responds to written requests from responsible and bona fide representatives from universities, bar associations, certified public accounting institutes, etc., for a single copy of certain IRS training materials. The following IRS training materials may not be furnished to the public:

1. Any training material restricted under the provisions of IRM 11.3, Disclosure of Official Information

2. Copyrighted materials that IRS purchases or leases, and when the contract limits distribution

(2) All Freedom of Information Act (FOIA) requests seeking training materials should be forwarded to the Office of Disclosure immediately for processing.

(1) Establishing funding and determining work plans is an annual process. As part of the process, business units must include training in their work plans.

(2) Each year, the business units will develop an Annual Training Plan based on a training needs assessment for the following fiscal year. Embedded L&E will meet with their business units to determine their annual training resource requirements and input their training plan, which includes all training, into the Servicewide Training Events Tracking System (STETS). Servicewide Strategic Training Management (SSTM) will roll all business unit input into the IRS Servicewide Training Plan.

(3) The business units will include all “zero” cost training events in their Annual Training Plan and in STETS

(4) Any changes to details or specifics about training must updated in STETS prior to the event’s start date; for example, dates, location, event space, number of attendees and costs.

(5) CDS will support each business unit in the execution of the training plan using all modes of delivery as specified in their Annual Training Plan and subsequent updates to their plan. Embedded L&E will periodically review their business unit Annual Training Plan and subsequent updates as business units determine what training must be developed or revised each year.

(1) The Servicewide Training Advisory Council (STAC) is a subset of the LDEC, facilitated by the Director, Leadership, Education and Delivery Services (LEADS).
STAC Organizational Structure Membership:

• IRS Human Capital Officer or Deputy IRS HCO

• Chief of Staff or Deputy Chief of Staff

• Director, LEADS or Deputy Director, LEADS

• Chief Financial Officer or Deputy CFO

• 1 Equity Diversity and Inclusion Executive

• 2 LDEC Executive from DCSE (2 year rotation)

(2) STAC Responsibilities include:

1. Reviewing, analyzing and recommending training priorities for the annual Servicewide Training Plan;

2. Reviewing the Servicewide Training Plan annually and quarterly to ensure it addresses mission critical needs and achieves business results, for example but not limited to:
   1) Verifying the linkage to compliance/work plans;
   2) Identifying redundancies;
   3) Exploring efficiencies including balance of training delivery methods and costs;

3. Electronically reviewing and recommending submission of all training event and conference request packages;

4. Recommending Commissioner approval of planned training events and conferences (both internal and external) within IRS threshold;

5. Recommending Commissioner endorsement and forwarding to Treasury for approval of the planned training events and conferences (both internal and external) in excess of the established threshold;

6. Briefing LDEC on training plan status; and

7. Supporting the IRS in meeting the requirements of Treasury Directive 12-70 to minimize event-related costs and ensures expenditures are properly reviewed, justifiable and necessary to fulfill the vision and mission of the IRS.

(3) The STAC will meet annually in October to review and assess the Servicewide Training Plan to ensure alignment with IRS Strategic Plan. The STAC will also meet quarterly to review actual prior quarter training data and any new training events added and make corporate adjustments as necessary.

(1) Embedded L&E in conjunction with their Finance Offices are responsible for:

1. Allocating training funds to meet the training requirements of their business units;

2. Distributing training funds in accordance with their business units training funding process;

3. Monitoring additions, changes, and deletions to training requirements and their impact on funding levels;

4. Ensuring training requirements are entered into the Annual Training Plan;

5. Preparing program guidance for managing training funds within their business units; and

6. Planning and funding delivery strategies.

(1) The Service authorizes use of the SF-182, for outservice training courses, including seminars and conferences, provided by either government or private sector vendors. The Training Director or other training official within the SL&E community must approve the SF-182 prior to the training. Procurement Policy and Procedures Memorandum No. 70.3 (P&P 70.3) provides additional guidance on the appropriate use and limitations of the SF-182. P&P 70.3 is available under Policy Framework and Policy and Procedures at: http://awss.web.irs.gov/procurement/policy/pandp/pp70-3.pdf.

(1) The SF–182, is used to request, approve, and certify payment for attendance at training events, meetings, conferences, seminars, and symposia. The SF-182 may only be used to acquire courses that will train an employee to meet a mission-related and/or performance improvement related need where there are no in-house training options available.

(2) The SF-182 must be funded and approved prior to the training event. Delegation Order (DO) No. 6-10 designates the appropriate approving officials. The DO is available at: http://irm.web.irs.gov/link.asp?link=1.2.45.11.

(3) There are two options for completion of the SF-182:

1. The form is available electronically (Catalog #10411H, Rev. 12-2006) as a fillable PDF file at: http://publish.no.irs.gov/getpdf.cgi?catnum=10411. Instructions for completing the form are included. Beckley Finance Center (BFC) will accept electronically signed SF-182 forms.

2. The automated form can be completed in the Enterprise Learning Management System (ELMS) by a business unitbusiness unit) ELMS administrator. The business unit must contact the LEADS Knowledge Management/Learning Technology office to establish the required approval and verification roles in ELMS. The BFC has approved the use of ELMS to submit an approval pdf version of the SF-182 through an encrypted Outlook message to the BFC website.

(4) The Privacy Act requires that IRS provides a Privacy Act Notice on the SF-182 or on a separate form that may be retained by the employee. An acknowledgment signature is not required. The Privacy Act Statement in the SF-182 is located within the electronic version found on the website.

(5) An employee who attends non-government training of 80 hours or more must sign an Employee’s Agreement to Continue in Service. The employee agrees to continue in service for a period at least equal to three times the length of the training period. If the employee voluntarily leaves the government before the agreed upon amount of service, IRS has the right to require repayment for the tuition and related fees, travel, and other incidental expenses (excluding salary) incurred in connection with the training. The Employee’s Agreement to Continue in Service is located within the electronic version found on the website.

(6) If a group of employees is attending the same outservice training event [same date, time, location, and cost], a sheet listing the separate names and Standard Employee Identifiers (SEID) will be attached to one SF-182 noting "See Attached List" in Item 1 of the form.

(7) Follow local procurement regulations regarding the use of purchase cards and purchase orders when contacting the vendor to procure outservice training. In addition, when procuring outservice training, a shopping cart or purchase requisition must be created in PPS to request and certify the ability of necessary funding.

(8) An employee who fails to satisfactorily complete the approved and funded outservice training as determined by the program or institution, is required to reimburse the agency for all costs associated with the training (tuition, fees, books, travel).

(9) Within five working days after completion of an outservice training event, the employee's immediate supervisor must send BFC the SF-182 with a completed Section F, Certification of Training Completion and Evaluation, which serves as receipt and acceptance. If the purchase is completed by Purchase Card, a copy must be provided to the card holder as proof of receipt of service(s).

(10) No cost training, such as webinars, do not require an SF-182. If there are costs, whether paid by the government or paid by the employee, an SF-182 must be prepared. If employees require credit for completed no cost training, Form 12201, ELMS Learning/Teaching History, must be completed to record training in the ELMS Training History. The form is available electronically (Catalog #27106Z, Rev, 2-2012) and can be downloaded from the IRS Publishing website at http://core.publish.no.irs.gov/forms/internal/pdf/f12201--2012-06-00.pdf

(11) Commercial Off the Shelf (COTS), outservice training can be purchased up to $150,000 without going through procurement.

(12) Online programs that are designated with a time frame must be completed within one year of registration.

(1) Some local training offices authorize, or require, use of the Purchase Card to pay for training in conjunction with the SF-182 process. The micro purchase threshold for training expenses is $3,500 or less. Micro purchases can be made using the Purchase Card, Convenience Check, or a Purchase Order.

(2) The Purchase Card is a means to expedite procurement, and it is normally the preferred method of paying for goods and services within the cardholder’s authorized limit. The maximum allowable single transaction limit is $3,500. It is prohibited to split purchases to circumvent the micro purchase limit.

(3) Processing of the SF-182 is still required to obtain training even if the Purchase Card is used for payment. Purchase Card users must take a mandatory training class and comply with the rules for its use.

(4) If the Purchase Card will be used for payment, write, "Purchase Card buy," in the billing data block on the SF-182 to avoid duplicate payments. When the Purchase Card is used, the cardholder will enter the purchase in the purchase card log in IPS, and reconcile the log entry when the transaction posts.

(1) A competitive quote is not required if the price quoted is considered reasonable and is $3,500 or less. It is recommended that requesters obtain competitive quotes occasionally to test the local market. This practice helps to ensure competition and equitable distribution among local sources.

(1) The actions associated with the Assessment phase of TDQAS are to:

1. Identify the performance problem. The discrepancy between actual job performance and desired job performance. Performance problems may include inadequate performance of experienced employees, changed job responsibilities employees cannot yet perform, new technology affecting job performance, or newly selected employees who lack the necessary job skills.

2. Determine the focus of training development efforts.

(1) The actions associated with the analysis phase of TDQAS are:

1. Describe the trainee population. The trainee population description verifies or revises the assumptions concerning the intended learner audience. Comprehensive knowledge about the trainees for whom instruction is intended helps developers to design training which will enable the trainees to learn effectively. In addition to demographic information which is useful in establishing the scope of training programs, trainee population data provide further information concerning existing skills, knowledge, and attitudes among trainees. Training can be geared to the trainees and can build on what they already know. Preliminary training can be offered to those who do not possess prerequisite knowledge and skills. Differences among trainees can be identified and compensated for in the training design. This helps ensure that all trainees benefit from the instruction. Failure to identify existing trainee knowledge and skills may lead to unnecessary overtraining or insufficient training. This, in turn, can lead to student boredom, frustration, or even failure. Trainee population data are routinely referred to throughout the various phases of TDQAS.

2. Inventory the job tasks. For training development purposes it is crucial not only to define the job thoroughly, but also to specify all of the tasks which are components of the job. These tasks represent all of the possible targets upon which training programs could focus. This provides the basis for the match-up between job tasks and the requisite training programs which lead to successful job performance. Failure to produce an accurate task inventory can result in voids in training or in training the wrong tasks. This negatively affects job accomplishment.

3. Select the tasks for training. Under real-world conditions, not all tasks associated with a particular occupation or specialty can be, or need to be, formally trained. This is partially due to shortages of resources, time available for training, the nature of the tasks themselves, and other factors. Even if resources were available, it would not be a prudent strategy considering retention and career progression variables. It is desirable, therefore, to provide for economy of training by reducing the number of tasks to those necessary or critical to accomplishment of the job. During the task selection process, tasks are selected which require formal training, on-the-job training, or can be performed using job aids. Tasks which do not require training are eliminated.

4. Analyze the tasks. Task analysis for training purposes is the process of examining each task selected for training in the circumstances under which it is performed. This provides information which will assist in the design and development of performance-oriented training. A properly prepared task analysis will save countless hours by avoiding duplication of effort among designers, writers, and producers. Even more important, this common analysis base provides consistency and continuity among various training products and programs. The analysis may also be used to identify common training among occupations — opportunities for generic modules, merger training, etc. The goal is to ensure that the trainee is trained under conditions that accurately reflect job performance and which will result in job proficiency.

5. Conduct a learning analysis. This is the last action of the analysis phase and is preliminary to the actual design of the training and training support materials. Based on the task analysis data, this is where specific training objectives are written; the requisite knowledge and skills are determined; and the job aids are confirmed. Special emphasis should be placed on job aids, as this may decrease the need for formal courses of instruction.

(1) The actions associated with the design phase of TDQAS are:

1. Design the training plan. The training plan can also be viewed as a training strategy or curriculum. The training plan, once developed, serves as the master plan for all training activities within an occupation. It is the specific training picture or scheme for each occupation within the function. It is here that overlapping or redundant training objectives can be eliminated and gaps in the training programs can readily be identified. The training plan provides the structure for coordinated and efficient training development activities by streamlining and integrating courses of instruction to provide the right training at the right time in the right amount.

2. Construct the test items. Test items (not to be confused with the test instruments themselves), whether used in a formal testing scenario, as drill and practice, as practical exercises, or as some other form of learning assessment, measure whether a trainee has achieved a training objective to some standard or degree of proficiency. They are derived from an analysis of what is required to successfully perform a particular task on the job.

3. Prescribe the course design strategy. The course design strategy provides the guidelines for group-instruction and self-instruction which are conducted in a classroom, learning center, or job setting. The strategy is prepared before extensive writing or costly production begins. It is the recipe or blueprint for learning that has been prepared by the training developer that all writers and production specialists can ultimately follow. This is especially helpful when using task forces or outside contractors to arrive at a clear understanding of how the course is to be developed.

4. Prescribe the On-the-Job Training (OJT) design strategy. This provides the link between classroom training and on-the-job performance. The OJT design strategy is carefully planned so that the OJT program is organized around important, job-related issues and activities. OJT activities and assignments are logically and optimally arranged to facilitate the learning process in a job setting. Without an OJT design strategy, there is a high probability for a mismatch between objectives, learning activities, and practice. Follow-on training to enhance or expand upon what was learned in the classroom may be inconsistent among trainees unless it is properly designed.

5. Prescribe the job aid design strategy. Job aids, unless they require training for effective use, are usually faster to develop, less expensive and easier to revise. Nevertheless, they must be carefully planned. In terms of improving job performance, job aids can decrease the amount of time required to complete a task, reduce the number of errors, and increase the confidence of an employee in his or her ability to do the job by eliminating unnecessary memorization.

6. Prescribe the evaluation strategy. The primary purpose for evaluation in a training context is to gather credible data for improving training which should, in turn, lead to improved job performance. Planning for evaluation cannot wait until the last minute. Commitment by SL&E and other involved parties to the evaluation process should be obtained in advance. This minimizes the chances of evaluation being perceived as threatening. Resources necessary to the evaluation can be identified early on to facilitate the whole process.

(1) The actions associated with the development phase of TDQAS are:

1. Develop the draft materials. Development is the logical follow-on to assessment, analysis, and design activities. Draft materials provide the opportunity for multiple sources of input to the training program materials, as well as serve as a checks and balances mechanism for minimizing errors.

2. Try out the draft materials as appropriate. This tests whether or not the training materials teach. Tryout of draft materials should not be bypassed. The process contributes significantly toward successful training programs and, ultimately, job performance. Studies have shown that even a limited number of tryout participants can identify 75-80% of the errors and shortcomings in the materials.

3. Revise and produce the materials. This is the logical conclusion of the development phase. The training and training support materials should now be effective, efficient, educationally sound, and ready for distribution.

(1) The actions associated with the implementation phase of TDQAS are:

1. Implement the training tracking system. This action is the link between the produced materials and their implementation. It concerns the administration and logistics of cataloging, warehousing, and distributing the training and training support materials. In addition, mechanisms for tracking trainees (for training evaluation purposes) during and subsequent to the conduct of instruction should be addressed. The training tracking system enters the training and training support materials "into the system" so that actual implementation of training programs can occur.

2. Enter course information into the Enterprise Learning Management System at: https://elms.web.irs.gov/ in accordance with ELMS procedures.

3. Oversee Training Implementation. The purpose is to enable trainers how to teach, set up the classroom (either virtual or face-to-face), obtain the training materials, prepare to conduct training, assemble the trainees, conduct the training, and initiate the evaluation process.

4. Training implementation is a shared responsibility between LEADS Centralized Delivery Services (CDS) and embedded Learning and Education.

(1) The actions associated with the Evaluation phase of TDQAS are:

1. Evaluate learner reaction and achievement. Learner reaction determines how people feel about the training. Learner reaction, also known as Level 1 feedback, answers the question: Did they like it? This is the lowest level of a comprehensive approach to evaluation and should never stop here. Learner achievement is known as Level 2 feedback. As a continuation of the process, learner achievement determines whether trainees learned the skills and acquired the knowledge as a result of the training. Did the participants learn what they were supposed to learn? These two aspects of the evaluation process provide a basis for deciding whether the training met its planned objectives. It helps remove guesswork from training programs by obtaining hard data upon which to base revision efforts.

2. Evaluate Job Performance and Organizational Achievement. Evaluating job performance is known as Level 3 feedback. In a training context, evaluation of job performance determines whether trainees used the knowledge and skills they were taught while on the job. What do they do differently as a result of training? Evaluation of organizational impact is known as Level 4 feedback. Also in the training context, evaluation of organizational impact determines whether organizational outcomes were influenced/accomplished by the training program. Did the training program impact the mission of the organization? These two final aspects of evaluation help to enhance job proficiency by removing guesswork from the training program when hard data are used as a basis for revision efforts. Failure to determine training impact on job performance allows training deficiencies to remain undetected. Evaluating the link between training programs and subsequent job performance establishes the accountability of training to the organizational mission.

(1) The business units can use curriculum guides to determine necessary training for various occupations. The curriculum information is loaded into ELMS and subsequently assigned into employee learning plans. For additional information, employees can contact their business unit point of contact.

(2) A competency-based curriculum guide:

1. Identifies the tasks performed in each occupation and occupational specialty, and

2. Specifies the training courses that provide the knowledge and skills necessary to perform each task.

(3) The curriculum guide may be used as a blueprint for:

1. Planning the training of new employees;

2. Planning the supplemental and developmental training of more experienced employees; and

3. Identifying and remedying job performance weaknesses.

(4) The L&E Embedded organizations are responsible for developing course curricula for the occupations included in their business organizations.

(1) When nominating and selecting participants for task forces, consider the following:

1. Any specialized criteria in terms of knowledge, skills, or experience that may be required to enable the task force to achieve its objectives, and

2. The goals of equal employment opportunity and diversity. (Task force participation is a valuable developmental assignment for employees.)

(2) The standard criteria for nominating and selecting task force participants include the following:

1. Technical expertise - The task force nominee must be a highly skilled performer of the tasks for which training is being developed. The nominee needs the ability to develop training materials with a minimum of technical assistance, by using his or her existing knowledge of the technical content contained in the program area and by researching sources of technical content (Internal Revenue Code, IRM, Treasury Regulations, Public Laws, and commercial tax services).

2. Learning ability - The nominee must be able to quickly grasp and apply new concepts in an unfamiliar work environment and to learn how to prepare training materials, such as task lists and observable trainee performance statements.

3. Writing ability - The nominee must have the ability to write new training materials in a logical, clear, concise, and complete manner in order to communicate complex technical issues. The nominee must also be able to incorporate necessary changes into existing text, keeping the flow of the material consistent.

4. Computer skills - Task force nominees must be proficient in basic computer skills.

5. Use of time - The nominee must be able to plan, schedule, and complete assigned work within the time allotted.

6. Judgment - The nominee must have the ability to analyze an assignment and determine what course of action to take within given guidelines.

7. Cooperation - The nominee must be able to work with the project manager and the other task force participants within the framework of the established task force objectives.

8. Dependability - The nominee must be able to work within guidelines established by the project manager, but, once parameters have been set, be able to work with a minimum of guidance. The nominee must keep the project manager informed of significant developments.

(3) When specialized knowledge, skills, and experience are required for task force participation, these additional criteria are included in the request for nominations.

(1) Planning a task force includes determining the size of the task force (number of participants) and any specialized criteria for nominating and selecting the participants.

(2) Know the business unit requirements for request timelines and advance notification for SMEs to travel, if required.

(3) A request for task force nominations should not ask for employees by name. An individual employee should be name-requested only when his or her expertise is unique or essential to the task force effort.

(4) Offices are advised of the participants selected, and the selected participants receive official notification and reporting instructions, if travel is required, for the task force event.

(1) Task force activities include the following:

1. Providing an orientation to the task force event;

2. Providing training to the participants of the task force, as needed; and

3. Describing the work product outputs to be accomplished by the task force and the standards of acceptability for these outputs.

(2) Each member of the task force should know exactly what work he or she is expected to produce. Involving the task force members in the discussion of task force products and standards enables them to develop a sense of ownership and group cohesiveness.

(3) The managers or facilitators of a task force should provide encouragement and support to the task force members by reviewing their work and providing feedback.

(4) The work products of the task force members should be reviewed as early as possible to ensure that they are meeting the standards of product acceptability. In that way, the task force members can adjust the performance of their work as needed.

(5) In many cases, the review of the draft material can/will be conducted at the participant’s POD. If this is the case, the project manager should contact the participant’s manager and secure the manager’s cooperation in providing adequate time and space for the review to take place.

(6) At the end of the task force activity, the task force managers/facilitators should conduct a closeout session with the task force members to review the accomplishments of the task force and obtain feedback on the task force experience.

(1) Training will be conducted in areas covered by the National Agreement such as:

1. Assessments

2. Self-development

3. Career Learning Plans

4. Enterprise Learning Management System (ELMS)

5. CPA/Bar Review and out-service training reimbursement

6. Online training courses

7. Training travel

8. Reasonable Accommodations

9. Other training areas

(2) For additional information, refer to the most current National Agreement on the IRWeb.

(1) The American Council on Education (ACE) is the major national coordinating business unit for post-secondary education that reviews and makes college credit recommendations for formal educational programs and courses offered by IRS.

(2) The IRS, in partnership with Skillsoft and ACE, established the IRS College Credit Program. This online employee development program provides IRS employees an opportunity to earn academic credit by:

1. Completing a Skillsoft curricula in ELMS or Learn and Lead 24x7;

2. Passing a proctored exam at an ACE-authorized IRS testing site or via remote proctoring;

3. Registering with ACE Credit Registry and Transcript Service to establish, maintain and request an official academic transcript; and

4. Submitting the ACE official academic transcript to an employer, college or certification group as proof of training.

(3) Courses are free and accessible from employee work or home computers.

(4) Employees must take courses on their own time unless they have a career learning plan approved by their supervisor. For guidance, see Article 30 of the National agreement. These same provisions pass through to non-bargaining unit employees

(5) The IRS College Credit Program website provides additional program information at: http://e-learning.web.irs.gov/collegecredit/index.html.

(6) Some IRS paper-based tax courses are ACE-approved. Following completion of the course, the employee must pass a final exam administered by the instructor and then apply for the ACE credit through the online ACE Registry and Transcript System.

(1) Refer to the Official Travel Guide IRM 1.32.1 for guidance on authorizing training travel and per diem, which is located at: http://irm.web.irs.gov/Part1/Chapter32/Section1/IRM1.32.1.asp

(1) The CDS Specialist responsible for the course will monitor classes. If specified in the course material and/or requested by the business unit, a mid-course review may be required. Generally, mid-course reviews are only conducted for classes that are more than 80 hours in length. Refer to the specific course administrative guide or instructor guide for detailed information. Appropriate management officials should be informed of any problems identified through the monitoring activities.

(1) Most states require that certified public accountants and lawyers complete a specified amount of CPE to maintain their status. Documentation required substantiating the CPE requirements varies by state.

(2) The National Association of State Boards of Accountancy (NASBA) recognizes sponsors who offer CPA/CPE in accordance with nationally recognized standards. Large Business and International (LB&I) is a registered sponsor on NASBA’s National Registry of CPE Sponsors for CPAs.

(3) To determine if a training course can be accredited for CPA CPE, it must be submitted to LB&I embedded Learning and Education (L&E). LB&I L&E will then determine if the course qualifies for NASBA accreditation. At a minimum, the following documentation must be submitted by an appropriate embedded Servicewide L&E program manager:

1. A completed Form 13607, CPA/CPE Credit Course Submission;

2. Learning objectives that clearly articulate the knowledge, skills and abilities that can be achieved by participants in the learning activities; and

3. Course material including participant guide, instructor guide, handouts, or PowerPoint that cover the learning objectives.

4. Bios are needed for Subject Matter Expert course developers and course reviewers (Maximum of six per course). For courses in accounting at least one SME must be a CPA. For courses in tax law at least one SME must be a CPA, attorney or enrolled agent.

5. A documented SME review of the material is required. This review must document that the material is technically accurate and current.

6. A timed agenda for face-to-face courses is required.

7. For group internet based training (e.g. Centra), the monitoring mechanism must be used to track CPA attendance and participation. This generally consists of monitoring questions. If monitoring questions are utilized, at least two questions per half hour of credit are required.

8. Knowledge check questions with appropriate feedback (at least three per CPE credit), a final exam (at least five questions per CPE credit), overview of the topic, index or table of contents, glossary, and instruction to participants for self-study courses are also required. Note: Self-study programs must include an expiration date by which the participant must complete the course.

9. CPE credit for self-study courses must be computed. This computation must be made using either the pilot test of the representative completion time or using the word count formula prescribed by NASBA.

(4) State boards of accountancy have final authority on the acceptance of individual courses.

(5) LB&I abides by the NASBA standards for CPE program development.

(6) Business units and CDS retain the student and instructor participation records for a period of five years, and respond to the National Registry of CPE Sponsors about these records. Upon request, business units and CDS will make the records available for inspection to the National Registry of CPE Sponsors or its designee. LB&I will maintain the records documenting accreditation and will make those available to NASBA upon request.

(7) Business unit desiring to have courses reviewed for accreditation as CPE for CPAs, in accordance with NASBA guidelines, must:

1. Submit the requisite documentation (outlined in section (3) above) to LB&I six weeks prior to initial delivery for courses over four hours and four weeks prior to initial delivery for courses four hours or less, and

2. Update the Course Catalog of the Enterprise Learning Management System (ELMS) accordingly once accreditation is completed.

(8) Any education community office desiring to offer CPA CPE credit for courses previously approved must:

1. Identify delivery point personnel (e.g., CDS staff, site coordinators) to take attendance.

2. Ensure that CPAs who seek to receive CPE credit attend the class or course; also ensure that their hours of attendance are documented and recorded.

3. Ensure CPAs are given the opportunity to complete the IRS standardized Level 1 evaluation form as administered by ELMS.

4. Submit record of attendance (e.g., sign-in sheet with signatures or initials for each day of the course or each session within a course) to CDS to enable them to issue certificates of completion to CPAs who attend.

(9) CPAs who seek to receive CPE credit for an IRS course that has been approved for NASBA CPE credit must:

1. Attend and complete the appropriate qualifying IRS face-to-face (group Live) course. For group internet based courses (e.g. Centra), attend and meet the monitoring criteria. For self-study courses, achieve a passing grade on the final exam.

2. Have the opportunity to complete the IRS standardized Level 1 evaluation form as directed by the CDS, and

3. Comply with respective state requirements.

(10) The amount of CPE credit a CPA receives will be based on their actual hours of attendance for group live and group internet-based courses.

(1) This information establishes minimum requirements for instructor selection, training, certification, and evaluation that are applicable to all categories of instructors (e.g., Classroom, Lead Instructor (LI), Resident Lead Instructor (RLI), On-the-Job Training Instructors (OJT/OJI), Virtual Classroom (VC) Instructors, VEC webcast instructors and Computer Based Training (CBT) instructors).

(2) Additional requirements may apply to instructors in specialized areas. Examples include curricula/courses in management training, quality, and conflict management.

(3) The Service is committed to providing employees with high quality training. A key to attaining this critical objective is establishing and maintaining excellence in the quality of instruction provided by our instructors. Excellence in training programs is essential in developing proficient and motivated employees. Employees selected to instruct must be highly skilled and well-trained.

(4) Employees develop valuable skills when they become instructors. Managers are responsible for creating interest and providing the proper climate within their functional area to encourage prospective instructors to apply for instructor vacancies. Managers must support instructors by releasing them from work assignments and allowing adequate time for instructors to prepare and instruct.

(1) The term instructors refers to Classroom Instructors, Lead Instructors (LI), Resident Lead Instructors (RLI), as well as, On-the-Job-Training Instructors (OJT/OJI), Virtual Classroom (VC) Instructors, IVEC webcast, and Computer Based Training (CBT) Instructors, unless otherwise stated. Instructors assist in the transfer of learning processes and are considered management officials while performing these duties.

1. Classroom Instructors provide extensive and realistic experience to trainees in a classroom setting.

2. Resident Lead Instructors (RLI) are Subject Matter Experts (SMEs) selected by business units to manage teams of instructors on a full time basis for a specified term.

3. On-the-Job-Training Instructors (OJT/OJI) conduct functional job training through trainee developmental work assignments and assist trainees in self-instructional and other training programs.

4. VEC webcast and Computer Based Training (CBT) Instructors manage all aspects (e.g. facilitation of discussions), of delivering a VEC webcast session or a CBT session in a classroom setting.

5. Virtual Classroom (VC) instructors deliver training or provide a learning experience to trainees using synchronous virtual classroom sessions (e.g., a training event conducted via a virtual environment, such as Saba Meeting) or blended learning (e.g., a combination of asynchronous self-study assignments with synchronous virtual classroom sessions). At a minimum, Saba Meeting Instructors should complete Event Leader training (ELMS 61984 or equivalent) and must be supported by an Event Manager for any virtual training event. VC instructors may also be profiled as Event Managers in Saba Meeting upon successful completion of Event Manager Training (ELMS 13715). To be certified as a VC instructor, an individual must have met all the basic instructor requirements of his/her business unit and completed Virtual Classroom Instructor Training (ELMS 13733 or equivalent), as well as Instructor Basics for Virtual Instructors (ELMS 57096) when appropriate. Such certification does not in any way change the individual’s existing job classification.

6. Instructor Cadre refers to a group of trained and certified instructors within each business unit selected to manage the delivery of various training programs within a business unit. There are Instructor Cadres for instructor-led classroom training and virtual classroom training.

(1) The National Agreement stipulates that the selection of Classroom, Virtual and On-the-Job Training Instructor Cadre will be made under the competitive selection procedures.

(1) When there are unexpected training needs for which there are no available instructors in the cadre, Temporary/Ad Hoc Instructors may be appointed until competitive selections are made. Temporary/ad hoc instructor assignments are made only when no cadre instructors are available.

(1) Instructor cadre vacancies will be formally announced for competitive selection. Applicants will submit applications or resumes. After screening applications, panels may arrange interviews and/or presentations of a simulated lesson by each candidate to determine instructor potential. In selecting instructors, consideration should be given to employees who have:

1. Expressed interest in instructing;

2. Demonstrated high standards of job performance and technical competence;

3. Demonstrated ability to communicate effectively;

4. Demonstrated success in leading and motivating others;

5. Experience or formal training in adult learning techniques, and

6. Ability to travel may be a significant factor in the case of some classroom instructor assignments.

(2) Employees are required to compete for instructor positions, with the exception of:

1. Non-bargaining unit employees;

2. Employees whose position descriptions state that instructing will be required of the incumbent;

3. NTEU instructor selections; and

4. Temporary promotions (both competitive and non-competitive) into positions whose duties include instructing.

(3) Applicants for technical instructor cadre positions must be serving in positions that give them the technical expertise to meet the criteria specified in the vacancy announcement.

(4) Management has discretion in the selection of OJT instructors, in posts of duty less than five. Competitive selection is not required.

(1) This information covers the training and certification needed for all instructors.

(1) OJI / OJT Training workshops are conducted to train on-the-job instructors and to familiarize them with the OJT program within their function. The Program Administration Office will ensure the development of a Servicewide basic skills workshop that provides general competencies in coaching. Functional organizations will tailor technical training to the specific function needs of their organization.

(1) Guidelines for instructor cadres, prep time, and instructor support are covered below.

(1) The classroom instructor's (either ad hoc or full-time instructor, regardless of the format of the class being taught) responsibilities are to:

1. Teach key competencies and technical skills that will enable employees to perform current or future job duties;

2. Review available lesson materials when preparing to teach;

3. Select and prepare materials appropriate to the course and subject matter being taught;

4. Review class and individual learning problems with other instructors and, for advanced phases, data from OJT/OJI Instructors;

5. Ensure the technical accuracy of subject matter being taught;

6. Prepare specific lesson plan notes, visual aids, handouts, correction and updating notes and tests appropriate for the particular class;

7. Conduct learning activities in the class or in small groups;

8. Challenge the intellect of students when delivering course content;

9. Utilize appropriate instructional methods for delivery of information (including appropriate technological aids and media);

10. Demonstrate competency in the use of technological training tools (distance learning, Virtual Environment such as Saba Meeting, computer-assisted training, CD-ROM, etc.) before using them in delivery of information to participants/students;

11. Evaluate the performance of students/participants, analyze test results and counsel them on their performance, as appropriate;

12. Record evaluations of student/participant performance for transmittal to management, as required;

13. Complete reports on content, tests, appropriateness of prescribed methods and time-frames, and accuracy/effectiveness of training materials on the appropriate Instructor’s Lesson/Module Evaluation form; and

14. Provide Lead Instructors and/or Resident Lead Instructors with written feedback on lessons taught, as source material for course revision and development, as appropriate.

(2) The lead instructor, when assigned, will:

1. Fulfill all the duties of a classroom instructor;

2. Act as the temporary manager of a training class, including completing any paperwork or performing administrative responsibilities appropriate to that role;

3. Act as a temporary leader of an instructor team and a group of students/participants;

4. Assign work (for example: lessons to be taught, other class-related activities to manage) to self and to other members of the instructor team; and

5. Evaluate the instructional performance and technical expertise of other members of the instructor team for which he or she is assigned as the Lead Instructor (including prep activities, lesson plans, and other assigned duties).

(3) The Resident Lead Instructor will:

1. Provide appropriate leadership, guidance and direction to Classroom Instructors;

2. Evaluate the instructional performance and technical expertise of Classroom Instructors and/or other Resident Lead Instructors;

3. Keep current on the latest developments of his/her fields of expertise (for example: attend relevant Continuing Professional Education sessions);

4. Lead/participate in course design and development efforts for assigned program areas (including task forces);

5. Gather, analyze, and use feedback from instructors to improve existing courses and as a basis for new course development;

6. Plan work to be accomplished by subject matter experts or instructors; set and adjust short-term and long-term priorities and prepare schedules for completion of assigned work;

7. Adjust work procedures within his/her team to accommodate resource allocation decisions made at higher levels;

8. Oversee the development of technical data, estimates, statistics, suggestions and other information useful to higher-level managers in determining which goals and objectives to emphasize;

9. Decide the methodologies to use in achieving accountability of work goals and objectives, including customer initiatives and in implementing other management strategies;

10. Evaluate the effectiveness of training, within the TDQAS process, using systems analysis techniques, management information systems data, and contacts with customers and other sources, engaging internal and external stakeholders in joint efforts for process improvements;

11. Evaluate work performance of team members;

12. Give advice, counsel or instruction to team members on both work and administrative matters;

13. Identify developmental and training needs of team members and coordinate with manager to arrange for the needed development and training;

14. Find and implement ways to eliminate or reduce significant bottlenecks and barriers to production, promote team building and improve business practices;

15. Promote and stimulate team interactions, recognize and recommend awards; and

16. Maintain individual credibility with others on technical matters including actively seeking and identifying opportunities to improve professional, technical skills and abilities, consulting with the right resources and focusing specialist activities towards education and career management.

(4) The On-The-Job Training Instructor (OJT/OJI) will:

1. Analyze trainee performance and determine a course of action to resolve obstacles to learning;

2. Provide feedback to trainees on their performance and counsel them when appropriate;

3. Maintain written documentation of trainee performance and counseling; and

4. Identify activities to follow on-the-job training that will reinforce trainees’ skills and knowledge associated with the job duties.

(1) Classroom Instructors will be allowed sufficient time to complete post-training duties. These duties may include: compiling Level 2 “test” data and submitting a report to Centralized Delivery Services for recordation; completing written feedback and documentation in the Classroom Performance Summary Guide and any other duties as required.

(2) On-the-Job Training (OJT/OJI) instructors must complete end-of-OJT/OJI evaluations as required by the business unit.

(1) An On-The-Job-Training (OJT/OJI) Instructor should be evaluated as outlined in the appropriate business unit OJT/OJI Guide. The emphasis of the evaluation should be on trainee achievement of the instructional objectives. The ultimate goal of any effective instruction is enhanced student performance.

(2) Managers evaluate part-time OJT/OJI Instructors based on the entire range of OJT/OJI activities.

(1) Instructor cadre information must be updated according to the Enterprise Learning Management System procedures.

(1) Persons who perform training services on behalf of an organization must meet contractor personnel security requirements for "staff-like access" as referenced in IRM 10.23.2. The background investigation process will determine if the contracted personnel are eligible and suitable to provide the training.

(1) Testing must be administered in classes conducted for courses that require Level 2 Evaluation. At a minimum, there must be a final or "mastery" test of the terminal objectives. Pre-testing and post-testing may also be conducted.

(2) Test development is an integral part of the course design and development process. Course developers or program managers charged with the responsibility for developing/revising courses are also responsible for developing/revising test items and tests that measure the course objectives.

(1) Tests, with instructions and scoring keys, will be provided to the respective CDS staffs handling course delivery prior to instructor preparation if this information is not already provided in the Instructor Guide. The CDS staff will ensure that test materials are timely and securely delivered to the Lead Instructor at the training site. The Lead Instructor for the class is responsible for disposition of the tests and for providing test results to the course development project manager as indicated in the instructor guide or as directed by their business unit.

(2) In order to expedite mailing and to ensure the security of tests, scoring keys, and test results data, registered mail or express mail will be used. The test and the answers to the test should be mailed separately.

(1) Tests, scoring keys, and test results data are confidential and must be safe-guarded accordingly. The materials must be handled with utmost care at all times to ensure that they are seen only by authorized persons. Employees having access to test materials are responsible for ensuring their security.

(2) All offices that have custody of test materials should, at a minimum, store this material in metal file cabinets without outside labeling as to the exact contents. The cabinets will be locked and only persons having a valid need should be given the combination of the lock or keys to the cabinet(s).

(3) Instructors must receive the test(s) at the beginning of their preparation time and ensure security of the tests and scoring keys through administration, scoring, test de-briefing, and data compilation. Afterwards, instructors must return all tests (completed and otherwise) and scoring keys to CDS staff for control and security.

(1) Personnel responsible for test administration will maintain test results data in a secure system of records, For Official Use Only, access to which is on a need to know basis.

(1) Employee Organizations are organizations, associations, fellowships, or any chapters thereof, whose membership is exclusively or predominately composed of current IRS employees and organizations that represent minority groups. Visit http://edi.web.irs.gov/. Approves Employee Organizations or Employee Resource Groups are autonomous and operate based on their individual bylaws; therefore, they are not operated or directed by the IRS.

(2) The IRS is committed to creating an environment that provides employees the ability to reach their full potential. Employees may participate in Employee Organization professional development conferences by using up to 16 hours of administrative time per calendar year for job-related, developmental activities (see Article 30, Section 2D of the National Agreement) with managerial approval.

(3) Employee organization professional conferences will be evaluated to determine the number of hours that constitute training. Conferences must adhere to Title 5 of the Code of Federal Regulations 410.404:

• Purpose of the conference is educational or instructional;

• More than half of the time is scheduled for a planned, organized exchange of information between presenters and audience; and

• Content is germane to improving individual and/or organizational performance.

(4) Results of the evaluation will be provided to EO Presidents and the Office of Equity, Diversity and Inclusion. A scheduled of national conferences will be made available, which displays the number of hours that constitute training activity that managers may grant for employee attendance. Click on the following URL for information: http://hco.web.irs.gov/devtrain/PROGADMIN/emporg.html.

(5) The IRS no longer funds Employee Organization or Employee Resource Group conference activity.

(1) The following terms are used throughout this section:

1. Conference – A prearranged gathering with a formal agenda, held for presentation, consultation, or discussion and/or exchange of information, views, or opinions on a common purpose or topic. A conference may take the form of a retreat, convention, seminar, workshop, meeting, symposium or other training.

2. Continuing Professional Education (CPE) – Any type of education that is conducted for participants in various professional fields that consists of updated knowledge and other pertinent information that will help individuals attain broader understanding in their technical field.

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

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

5. Event Sponsor/Owner – The IRS business unit or functional operating division that is sponsoring the event, or otherwise has the lead by incurring the majority of costs for an event (i.e., if multiple business units are participating).

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

7. Government Facility – IRS, or other readily available federal, state, or municipal building, room or space.

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

9. Light Refreshments – Include, but are not limited to, coffee, tea, milk, juice, soft drinks, ice cream, donuts, bagels, muffins, fruit, vegetable trays, cheese trays, pretzels, cookies, and chips. Light refreshments must be provided in quantities that are not considered to be a meal.

10. Meeting – A prearranged gathering held on a non-recurring or infrequent basis with the intent of engaging attendees in discussions, workshops or planning where one or more of the following apply:
    • The primary focus is outside of day-to-day operations or routine operational program issues;
    • A substantial number of the attendees require city-to-city travel to participate;
    • The event takes place off government property, and/or;
    • Meals or refreshments will be purchased.

11. Memento – An object kept as a reminder of a person, place, or event. This includes award trophies, speaker’s gifts, or any other item which commemorates an event.

12. Metropolitan Area – A mileage radius of not greater than 50 miles within or outside the limits of the physical location of an IRS office. Consistent with the regulations in 5 CFR 550.112(j) and 5 CFR 551.422(d).

13. Non-Government Facility – A building, room, or space owned by a private sector organization or entity.

14. Office – An IRS business unit or functional operating division

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

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

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

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

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

20. Standard Form 182, Authorization, Agreement and Certification of Training (SF-182) – The government-wide form used to request, approve, and certify payment for attendance at or participation in certain events. For the purpose of this guidance, event includes any conference, meeting, or training that is not hosted, co-hosted, or sponsored by the IRS or Treasury and where IRS or Treasury funds are required to pay for any costs associated with the activity, including travel, registration fees, vendor/contractor fees, or any other related expenses:
    • To attend or speak at an externally-hosted training or other developmental conference, class, seminar, symposium, workshop, academic course, or other similar activity; and
    • To procure off-the-shelf training from vendors, including training procured with a purchase card.

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

22. Total Cost of an Event – The total cost of an IRS event is a key indicator in determining the level of approval required and includes all direct and indirect expenses, excluding salaries. For joint events, the sponsoring organization is responsible for coordinating and securing the total cost and maintaining the records for the event. These costs include, but are not limited to:
    • Travel costs for all IRS attendees, speakers, and panelists;
    • Rental of facilities or rooms for official business;
    • Costs for audiovisual and other equipment;
    • Computer, internet, and telephone access fees;
    • Light refreshments or meals;
    • Printing fees, fees for speakers, or fees for other presenters;
    • Contractor costs, including any third-party event planner fees;
    • Registration fees and administrative costs; and
    • Any other expenses related to the hosting, co-hosting, or sponsorship of the event other than the salaries of IRS employees.

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

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

(1) The following references provide specific guidance to material covered in this Section:

1. IRM 6.410.1, Leadership and Education Policy

2. Interim Guidance CFO 01-0713-05 (Reissued Interim Guidance on the Approval Process for Event-Related Spending, issued 7/29/13

3. 41 Code of Federal Regulations (CFR) Chapters, 300, 301, 303 and 304

4. 41 CFR 301.74, Conference Planning

5. 41 CFR Chapter 301, Appendix E, Suggested Guidance for Conference Planning

6. IRM 1.32.4, Travel Card Program Handbook

7. IRM 1.32.6, Purchase Card Program Handbook

8. IRM 1.32.11, Official IRS City-to-City Travel Guide

9. IRM 1.32.20, Using Appropriated Funds to Purchase Meals and Light Refreshments

10. IRM 6.735.1, Ethics and Conduct Matters

11. Document 12011, Plain Talk about Ethics and Conduct

12. IRS Green Procurement Plan

13. Treasury Directive 12-70

14. National Agreement

(1) Criteria and Approval Process – Please refer to:https://organization.ds.irsnet.gov/sites/HCOLEADSSSTM/SitePages/Home.aspxhttps://organization.ds.irsnet.gov/sites/HCOLEADSSSTM/SitePages/Home.aspx for the most current information about obtaining approvals for all IRS meetings, training events and conference attendance. On this site you will find policy and guidance documents, flow charts and additional resources.

(2) If multiple offices are involved with an event, the office that has the lead or is paying more of the costs is responsible for gathering all cost information, submitting the approval request, and maintaining required event documentation for management review.

(3) Identifying an event as a conference or training – A conference may be considered training if it qualifies under Title 5, Section 410.404 of the Code of Federal Regulations (Government Employees Training Act) and meets all of the following criteria:

1. The announced purpose is educational or instructional;

2. More than half of the time is scheduled for an organized exchange of information between presenters and audience;

3. The content of the event is relevant to improving individual/organizational performance;

4. Developmental benefits will be derived by attendance.

(4) Event Cost Estimating and Planning – When planning an event, the office needs to clearly identify the primary objective of the event and how the identified objective meets the IRS mission. First consideration must be given to whether the event is suitable for teleconferencing, video conferencing, or delivery via e-training methods. Alternative delivery methods will help meet sustainability goals, as well as reduce overall event costs. Office planning goals need to include the following, but are not limited to:

1. Event Cost Estimates- All Treasury Directive (TD) 12-70 business unit contacts and training event planners are required to use the Servicewide Travel Estimator (STE) for events with total estimated or reimbursed costs of $20,000 and above. The STE automates and standardizes the training and event travel cost estimate process as required by the Treasury Department. This standardization will reduce errors and time spent to prepare cost estimates;

2. Administrative costs, including indirect costs such as planning time;

3. Attendee travel and time costs, including both indirect costs, such as the employees’ time at the event and en route travel time, as well as direct costs, such as travel expenses paid directly or reimbursed by IRS to travelers;

4. Travel expenses include transportation, lodging, meals and incidentals, taxes, and parking; and

5. Facility costs, such as room rentals, audiovisual expenses, computer/internet fees, copying fees, and light refreshment expenses, charges for support or equipment, even at a government facility.

6. Professional event planners- In general, no third party event planners (free or at a cost) may be used. The office must adhere to CFO policy regarding the use of any third-party (non-IRS) event planners which currently requires Treasury Assistant Secretary for Management (ASM) approval for use (see July 29, 2013 Interim Guidance Memorandum, Reissued Interim Guidance on the Approval Process for Event-Related Spending). If the office is approved to contract for event planner services, Procurement policies and regulations must also be met. As a general rule, offices must make maximum use of the services provided by CDS.

7. Speaker fees- A business unit must exercise extreme care and prudence when contracting for paid, outside, professional speakers. The costs need to be reasonable and the services of a speaker essential in order for the conference to achieve its desired goals. There must be no appearance of conflict of interest or bias when selecting a paid, outside, professional speaker.

8. Government-owned or government-provided conference facilities- As a general rule, offices will give preference to government facilities and use non-government facilities only when government space is not available or does not meet event needs. Planners need to avoid the use of resort or resort type facilities.

• Comply with green procurement policies consistent with IRS goals to promote the sustainable use of resources and reduce the negative impact on the environment;

• Adhere to the Americans with Disabilities Act (ADA) of 1990 and the Rehabilitation Act of 1973 and their amendments;

• Have all required approvals, including those related to the procurement of off-site facilities and purchase of light refreshments or food;

• Have all appropriate documentation, including that related to the selection of the facility, costs, justifications, and approvals;

• Avoid the appearance of conflict of interest, abuse, or wasteful spending;

• Comply with all applicable ethics rules;

• Be coordinated with the CDS points of contact; and

• Plan to allow sufficient time to make all the necessary arrangements and obtain the required approvals prior to the event.

(5) Refreshments - All events, regardless of size, are subject to the requirements and limitations for providing food and light refreshments detailed in IRM 1.32.20, Using Appropriated Funds to Purchase Food and Light Refreshments. Offices must submit requests to purchase light refreshments to the appropriate office which will review the request and determine if it meets the applicable criteria. The appropriate reviewing office for each type of event is listed below:

1. For a conference, the CFO/ Financial Management/Office of Financial Management Policy is the reviewing office. The requesting office must provide conference dates, number of projected attendees and organizations, nature of the conference, proposed agenda and speakers, and registration requirements.

2. For training and awards ceremonies, the office’s Director of Strategy and Finance or equivalent or an appropriate official in the Finance Office, as defined in the office’s internal approval procedures, is the reviewing office.

3. For special emphasis programs, the appropriate Equity, Diversity and Inclusion official in each office, as defined in the office’s internal approval procedures, is the reviewer.

4. If the event meets the applicable criteria, the reviewing office will notify the requesting office which will submit this information with the formal request for conference approval.

5. Offices must ensure that the costs for the light refreshments are commensurate with the nature and purpose of the event. Excessive costs or the appearance of excessive costs must be avoided. Meals provided at an employee attendee’s official duty station may be taxable to the employee and should not be provided.

(6) Site Selection – Site refers to both the geographic location and specific facility selected for an event. IRS employees must exercise prudence when selecting an event site, considering both projected costs and public perception.
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Training events receive a higher priority for CDS training room reservations over non-training events. For training events, CDS uses the web-based Training Room Information Management System (TRIMS) database to schedule CDS training space and will work with the office to provide specific needs for the event. If space is not available, CDS will explore other options with the office such as alternative dates.
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The business unit will need to let CDS know the level of support needed for a training event for planning its staff assignments and resources accordingly. CDS needs this notice at least four (4) weeks prior to the training event. CDS does not provide support staff at training events that do not meet CDS criteria.
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For non-training events, the office should work with CDS to determine if there are any suitable IRS facilities available. If no IRS space is available or meets the requirements for the event, the business unit should contact their Procurement representative and follow appropriate procurement procedures for finding an approved location according to Policy and Procedures Memorandum 70.24, Acquiring Training, Meeting, and Conference Services and Facilities/Space for Training, Meetings or Conferences and IRM 1.32.10, Approval Process for Event-Related Spending.
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To start the site selection process, the business unit needs to gather the following information:

• Desired event location (city)- Generally, events should be held within the commuting area of the majority of the attendees to minimize travel costs and the need for overnight stays. Cost comparisons are required, if there is no clear majority of attendees in one location.

• Desired event date(s)

• Estimated number of attendees

• Desired room set-up

• Equipment or logistical support needed (e.g., microphones, lecterns, audiovisual equipment, etc.)

• Number of sleeping rooms, if applicable

• Any other requirements specific to the event

If sleeping rooms are required, IRS employees are prohibited from soliciting for upgraded sleeping rooms (i.e., suites, etc.) as a part of the site selection and Letter of Intent (LOI) process. If no-cost upgrades are offered as a part of the hotel’s bid, business unit executive approval is required. Additional guidance may be found in AWSS Procurement Policy and Procedures Memorandum 70.24, Acquiring Training, Meeting and Conference Space.

(7) Use of an Off-Site/Non-Government Facility

If government space is unavailable or not appropriate and it is necessary to hold a non-training event off-site, the business unit must complete a non-Government cost comparison and prepare a justification to use the selected non-Government location.:

At a minimum, the cost comparison must include consideration of the following:

• Total costs for the proposed location

• Convenience of conference location

• The degree to which the conference location practices “buying green” policies

• Fees, including audiovisual equipment or support

• Availability of meeting space

• Equipment and supplies

• Commuting or travel distance for attendees

• Lodging availability at established per diem rates

The business unit must detail all factors considered in its cost comparison and complete Form 10416, Approval Request for Use of Meeting Facilities, (attaching to it the supporting documentation). The designated approving official reviews and signs the Form 10416. The Head of Office must approve the use of any non-government facility, regardless of location, or any government facility outside of the metropolitan area of the IRS office hosting the event. For additional information, refer to IRM 1.32.10.23 – Planning, Site Selection, and Use of Off-Site/Non-Government Facilities.

The CDS point of contact (POC) must sign Form 10416 to certify that there is no government space that can accommodate the request or that suitable government space is unavailable. The business unit coordinates with the Office of Procurement POC on all cost comparisons, justifications, approvals, and other information on the location and nature of the training, meeting, and conference facility, if an acquisition is required.

The business unit must provide justification for any needed planning trips/site visits to potential locations, including estimated costs for those trips, as a part of their event approval package for review and approval. See applicable Treasury and IRS policy at: http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html. To reduce costs, local IRS employees should be used to the extent possible to perform planning trips. The business unit also must maintain documentation of executive approval of the planning trip.

The business unit must provide justification for any additional expenses related to exhibitor halls/information corridors and any specialized technology, including detailed estimated costs, as a part of their event approval package for review and approval per the applicable Treasury and IRS policy at: http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html.

(8) Centralized Delivery Services (CDS) Support Criteria


CDS Provides:

1. Full support services for classroom training at the 14 CDS training sites through the CDS Onsite Centers of Excellence: Customers who conduct classroom training at one of the 14 CDS training sites receive full support; from pre-planning to on the ground classroom training support.

2. Remote support services for classroom training conducted at non-CDS training sites. When customers elect to conduct training at a non-CDS location, CDS will still provide certain training support remotely through its Online Center of Excellence.
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   This remote CDS support for classroom training that is conducted in non-CDS locations includes but is not limited to: consultative planning; ELMS pre-class and post-class support; ordering training material and supplies; virtual instructor prep; and automated class opening videos.

(9) Promotional Items

A business unit may not purchase any promotional items that include logos or customized slogans. This includes pens, mouse pads, mugs, and lanyards unique to an organization or event. The Deputy Commissioner for Operations Support or the Deputy Commissioner for Services and Enforcement must approve any exceptions to this policy.

(10) Record Keeping Requirements

a) Business Units Event Sponsors/Owners-business units are responsible for establishing a methodology to document, track and review events with costs. This includes maintaining documentation related to event planning, approval, and attendance in a manner that allows for audit review and for management inquiry. Event approval documentation maintained by each office must include, but is not limited to:

• Title, purpose and justification of event (brief description), along with the agenda;

• Information on office/organization hosting the event;

• Information on attendees and participants (description/break-out of attendees by office, location of attendees, etc.);

• Number and names of invited event speakers and panel members;

• Event cost estimates, use of Internal Order Codes and final actual costs including travel and non-travel related expenses (for example, conference room rental, equipment rental, and refreshments, if not included in the cost of the facility) as required per current IRS and/or Treasury guidance at:http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html;

• Detailed explanation of alternative locations/methods that were researched for cost comparison purposes (e.g., documentation supporting the selection of non-government facilities; cost-benefit analyses; completed Form 10416, etc.), and

• Documentation of actual approval(s) received, per the applicable event approval policy.

With the implementation of the Servicewide Training and Event Tracking System (STETS), event approval (excluding meetings) will be documented in STETS, but each event sponsor/owner is responsible for maintaining supporting documentation related to the event.

b) Office of Financial Management Policy-

The Office of Financial Management Policy maintains a record of all event requests that it receives and processes.

(1) The leadership programs are linked to the organizational strategy that reinforces a culture of diversity, teamwork, equal opportunity and collaborative leadership. Leading effectively is a challenge that requires a full array of flexible and up-to-date strategies for success. The leadership curriculum is a tiered approach to development recognizing the different learning needs and addressing the critical leadership competencies of Personal Leadership; Leading Others; Leading Improvement and; Business Results needed for success at each level.

(2) The Front Line Manager Curriculum is an integrated experience providing new managers with both classroom training and online preparation to enhance the classroom experience. Managers are expected to complete all pre-course requirements and come prepared to engage in discussions with instructors and peers. The required courses in the Front Line Manager Curriculum are:

1. New Manager Orientation (NMO) - ELMS Item 58658- provides the new manager with an overview of roles and responsibilities and identifies the variety of activities necessary during the first 30 days on the job. The NMO Support Center website is introduced along with Quick Start Guides to systems, resources for managing and developing employees, as well as information for the new manager’s own development as an IRS leader. This course should be completed prior to launching other required coursed.

2. Single Entry Time Reporting (SETR)-ELMS Item 15640- familiarizes the manager with SETR, the online system that enables accurate and timely input and transmission of time and attendance data to the National Finance Center for the generation of the employee’s pay check every pay period.

3. Employee/ Labor Relation Skills for Managers Online- ELMS Item 1535- introduces new managers to ER/LR matters and includes the topics: Researching the National Agreement; Formal (7114) Meetings and Union Notification; Grievances; Disciplinary and Adverse Actions; Time Administration; and Performance Management. This course should be completed within the first two months on the job and before FMS.

4. Management Aspects of EEO- ELMS Item 13466- covers diversity and inclusion, Special Emphasis Programs, prevention of discrimination and harassment and the EEO complaint process. The course should be completed within the first two months on the job.

5. Fundamental Management Skills (FMS)- ELMS Item 28662- covers transactional and administrative topics: Organizing Skills, Research Skills, Systems, EEO, Performance Management and ER/LR. This course should be completed within the first two months on the job.

6. FLRP Essentials - ELMS Item 29491- provides an intensive focus on the front line leadership competencies and prepares new managers for the classroom activities in Treasury Supervision 101. The content includes transition to management and leadership communication conversations, coaching, time management, leadership high performance teams and managing remotely. This course is required for new frontline managers who did complete a Frontline Leader Readiness Program prior to 2009.

7. Treasury Supervision 101: Leadership is A Choice (TS101)- ELMS Item 58658- introduces new managers to all 21 leadership competencies needed to engage in effective coaching and performance management. There is a special emphasis on: Adaptability, Communication, Teamwork, Partnering, Problem Solving and Technical Credibility. This course should be completed within six to twelve months on the job.

8. Leading Teams-assists managers in furthering their skills in building and leading teams. Participants develop concepts and skills for partnering and building more effective teams. Participants also learn to apply the concepts of personal engagement, team engagement, and team practices to create high performance/high fulfillment teams. This course should be completed within 12 to 18 months on the job.

(3) Additional information on each of these programs is available at: http://hco.web.irs.gov/devtrain/LEAD/leaddev.html.

(1) Following are the courses in the Senior Manager Curriculum:

1. The Senior Manager Course (SMC) - provides mid-level managers (new department and senior managers) with an intensive focus on the senior leadership competencies that comprise the significant skills needed to effectively perform at the senior level. It is a highly experiential program that explores the impact of individual behavior on team success and demonstrates the critical role effective leadership skills play in implementing strategic plans.

2. Leading Strategic Corporate Change and Transition- This is a highly interactive, experientially based course. Case studies are used throughout the course which participants must dissect and apply to their operational experiences. A simulation is also included and threads through the entire course. Participants are teamed up to experience the simulation in sub-groups and then debrief their learning across the teams in the class. Tools and templates are provided to participants for their use back on the job. Participants have opportunities to practice using the tools in their real-life simulated transitions that they will be required to implement and manage during the course. Course instruction is provided by an external non-IRS vendor.

(1) The Senior Executive Service Candidate Development Program (SESCDP) is the principal means through which the IRS seeks to identify and hire a career executive corps. The CDP is a minimum of one year and maximum of two years in length, and consists of formal training (Executive Development-XD-Program) and developmental assignments. Its purpose is to identify outstanding persons with demonstrated leadership competencies and to prepare them for senior executive positions.

(2) Entry into the Senior Executive Service (SES) is based on performance, OPM certification, and the availability of positions. Selections are guided by an assessment of an applicant’s demonstrated leadership experience. Graduates of the SES CDP are eligible for OPM’s Qualification Review Board certification, which is required in order to become a member of the Service’s corps of executives.

(3) Additional information is available at: http://hco.web.irs.gov/about/divisionspro/es/careeropt/index.html.

(1) Needs assessment process - In April or May of each year, Leadership, Education and Delivery Services initiates a collaborative process with business unit customers to determine the number and type of each leadership program to be scheduled for that upcoming fiscal year.

(2) Instructor solicitation process - After the needs assessment process is complete, Centralized Delivery Services solicits for instructors for all front line manager classes in a coordinated way and schedules them into classes.

(1) The Wage and Investment (W&I) Leadership Governance Board approved a proposal to establish a separate curriculum for front line seasonal and cadre managers. After discussions with Human Capital Office (HCO) Leadership and Cross Functional Training (LCF) and Centralized Delivery Services (CDS) this curriculum was developed and approved by all parties.

1. It is to be used only for W&I seasonal/cadre managers who support filing season (primarily located in Accounts Management and Submission Processing).

2. The local organizations will schedule the classes to fit their schedules.

3. They are responsible for loading the seasonal curriculum in the manager’s ELMS Learning Plan, securing instructors and classrooms, with assistance from CDS when needed.

(2) All other new W&I permanent managers will be trained according to HCO guidelines and time frames for attending the training.

(3) W&I will conduct separate Fundamental Management Skills and Front Line Managers Course programs for seasonal/cadre managers.

1. Participants will be scheduled.

2. Certified LCF instructors will be used.

3. Approved instruction will be followed except as noted in the W&I Seasonal and Cadre Front Line Manager Training Outline.

4. LCF will establish separate ELMS numbers for these classes so they can be differentiated from the cross-functional programs attended by permanent managers.

(4) The curriculum for W&I front line seasonal and cadre managers is outlined at: http://hco.web.irs.gov/pdf/SeasCadreMgTrain%20Agremt.pdf.

(1) As with other work-related emergencies, communication is critical in a) deciding to cancel a class and b) ensuring that all affected know of the decision to cancel. No policy can cover all situations. When weather or other conditions may affect a leadership class, it is important that the lines of communication remain open and that instructors, participants, and their managers have the most current information about the class.

1. Classes already in session - Instructors will contact the local CDS support staff who will then contact the CDS leadership point of contact for the program who would then contact the LCF program manager. The program manager will facilitate making the decision if the class will continue or not. Final determination to close the class will be made by the LCF Director, after consultation with the program manager.

2. Classes not yet started - The decision to cancel classes will be made as far in advance as possible. That decision will be made by the LCF Associate Director, in consultation with the program manager. After the decision to cancel is made, the LCF program manager will work in conjunction with the CDS leadership point of contact to send messages to instructors, participants and their managers. CDS will also send an ELMS notification canceling the class. When possible, the program manager will attempt personal contact with the instructors and participants.

(1) The timely training of managers at both the front line and senior levels is vital to the development of IRS leadership and to the succession planning process. The training process is significantly compromised when participants and instructors fail to attend the training as scheduled or fail to follow the directions in the reporting instructions. Compromises in the training process minimize effectiveness for both the organization as a whole, as well as the participants.

(2) Any participant or instructor withdrawing from a class within 30 days of the class start date must obtain written approval from his/her line executive and concurrence from the business unit executive responsible for overall leadership development programs.

1. In the case of classes which meet during separate weeks (e.g., Senior Manager Course, Frontline Leader Readiness Program), similar executive concurrence is required for anyone to miss either scheduled week.

2. The business unit, in collaboration with CDS, is responsible for finding a qualified replacement for anyone who withdraws.

3. The Request Form for Participant/Instructor to Withdraw from a Leadership Training Class is a recommended form to use within an organization to request approval for participant/instructor withdrawal from a leadership class. Access the form at: http://hco.web.irs.gov/pdf/Withdrawal_Request_Form.pdf.

4. Completed withdrawal forms will be retained by the instructor's or participant's business unit Learning and Education Function and a copy will be sent to the CDS point of contact for that leadership course.

(3) Late arrival or early departure - leadership programs are most effective when the classroom is filled for the entire program with participants from a cross-section of functions. Classes are structured so the time is filled with lessons integral to the student's development. Late arrival or early departure undermines the participant’s learning experience and is disruptive to the class in general. Prior business unit approval is required and all program requirements for successful course completion must be met.

(4) Once instructors and participants are confirmed for a class, they receive reporting instructions containing travel codes, hotel and transportation information along with other instructions to help them prepare for the class. It is important that they follow the directions in the reporting instructions especially those concerning hotel accommodations and pre-class work, otherwise this could impact pre-arranged benefits by the hotel for all participants and instructors.

1. Instructors and participants must make hotel reservations by the date indicated in the reporting instructions.

2. Instructors and participants must provide the name given for the block of rooms to the hotel at the time reservations are made.

3. Participants must complete any pre-class assignments. Failure to do so jeopardizes the learning outcomes of the class and affects the other class participants.

(1) Leadership and Cross-Functional Training (LCF) is responsible for training all IRS leadership instructors.

(2) Fundamental Management Skills, Treasury Supervision 101: Leadership is a Choice, Leading Teams, and Frontline Leader Readiness Program rely on an internal leadership instructor cadre subdivided by program. An instructor can be a member of more than one cadre.

(3) Those interested in becoming a leadership instructor apply in response to a solicitation from the Human Capital Office. Selections (nominations) are made by the applicant's operating division following a review and evaluation of the submission (or application).

(4) Membership on the cadre is contingent on meeting certain criteria. Cadre members must:

1. Have completed Classroom Instructor Training or have equivalent experience;

2. Be a current manager (at any level) or be a non-bargaining unit employee with significant past management or organization development experience;

3. Have successfully completed a Leadership Instructor Training session; and

4. Be certified to instruct a program following a probationary period.

(5) If a non-bargaining unit instructor converts to a bargaining unit position, he/she must be placed in “inactive” status until such time that he/she reverts to non-bargaining unit status.

(6) IRM 6.410.1.3.4.8 provides general training requirements for all IRS instructors.

(1) Individual instructors are evaluated in several ways:

1. Class participants offer feedback to instructors by way of the Level 1 class evaluation form completed at the end of each class. Narrative comments can be made about each instructor and a numerical rating (1 to 5) can be made for the instructor team.

2. New instructors are evaluated on platform skills formally by Centralized Delivery Services (CDS) using Form 12088. A rating of Exceeds, Meets, or Needs Improvement is assigned. The individual completing this type of evaluation is trained in Evaluating Instructors (ELMS 15378). New instructors are also evaluated on technical skills by lead instructors using the Leadership Technical Instructor Evaluation Form approved for front line leadership courses. This completed form will be submitted to CDS and attached to Form 12088.

3. Experienced instructors are evaluated by lead instructors using the Leadership Technical Instructor Evaluation Form approved for front line leadership courses.

(2) Leadership Lead Instructor Responsibilities:

1. Lead instructors are encouraged to attend Course 15378 (Evaluating Instructors) to enable them to recognize effective instructor behavior and to provide effective feedback.

2. Provide written and oral feedback, delivered in behavioral language using specific examples, to individual instructor team members on his or her performance. This includes the prep week and classroom instruction. The lead instructor will also provide the written feedback document to the Leadership and Cross Functional (LCF) program manager for the specific course taught.

3. Use the approved Leadership Technical Instructor Evaluation and Feedback Form (in fillable pdf format) at: http://hco.web.irs.gov/pdf/Leadership%20Technical%20Inst%20Eval%20Form.pdf.

4. Share the evaluative feedback with the instructor. The lead instructor will forward the completed evaluation form to the LCF program manager for that leadership program. The program manager will forward the information to the instructor’s leadership training coordinator and will create and maintain a file on each instructor. Instructors who do not receive full endorsement from the lead instructor will be flagged for additional attention during the next class they teach. Lack of improvement during that second class could result in removal from the instructor cadre.

(1) One of the Human Capital Office (HCO) Business Plan measures is to track the timely completion of new manager training at the front line, department and senior manager levels. The Learning and Development Executive Council (LDEC) established Attendance Requirements and Guidelines for attending IRS leadership critical courses. When new managers are selected at the front line, department and senior levels, they are assigned a leadership training curriculum that must be completed within twelve months to be considered trained timely. The timeliness of training measure is an important one: It is reported the data to the Commissioner and to the IRS Oversight Board, among others. Following are the courses that are measured and tracked:

1. Treasury Supervision 101: Leadership Is A Choice (TS101)

2. Senior Manager Course (SMC)

(2) Additional information regarding attendance requirements and guidelines for attending IRS leadership critical courses is available at: http://hco.web.irs.gov/devtrain/LEAD/requireLeadCurr.html.

(3) The tracking of timely completed new manager training and the identification of managers who have not completed required training timely or not at all is accomplished by Leadership and Cross Functional Training (LCF) maintaining a Timeliness of Training report. The report is generated by combining new manager promotion names and selection dates received from the Agency-Wide Shared Services (AWSS) Reporting Center bi-weekly report and training history information in ELMS. All report information is validated by the business units and the report is updated with any corrections on an annual basis.

(1) A slot utilization report is used to track participation rate for all leadership training to ensure leadership classes are filled to capacity for effective learning and optimum cost savings.

(2) Centralized Delivery Services (CDS) is responsible for pulling information from the Enterprise Learning Management System (ELMS) to generate the Slot Utilization Report. The report is generated quarterly and shared with LCF program managers.

(3) The formula for calculating the utilization rate is shown below:

Example: Each Leading Teams class can have a maximum of 24 participants. During the quarter reviewed there were six classes with a total of 142 participants. To calculate the slot utilization:

1. Multiply 24 (maximum number of slots per class) by 6 (number of classes completed during quarter) = 144

2. Divide 144 by 142 (number of participants in completed classes) = 0.9861 = 99% (slot utilization rate)

(1) LCF program managers prepare briefing reports focusing on:

1. Significant accomplishments and opportunities for improvement;

2. Changes in programs that have been implemented;

3. Identifying future improvements; and

4. Any other key information.

(2) Program managers schedule and conduct the following briefings (*optional at discretion of Associate Director, LCF):

1. Team Lead/Associate Director, LCF

2. *Director, Leadership, Education and Delivery Services (LEADS)

3. Human Capital Office

4. *Learning and Development Executive Council

5. Key business unit Point of Contacts

6. Directors, Learning and Education