1.35.3. Receipt and Acceptance Guidelines

(1) The CFO and Deputy CFO are responsible for overseeing R&A policies and ensuring their compliance.

(1) The Senior Associate CFO for Financial Management and the Associate CFO for Corporate Accounting are responsible for:

1. Ensuring compliance with R&A policy

2. Overseeing R&A processes for CFO offices

3. Providing R&A policy and guidance to offices and business units

(1) The Accounts Payable office is responsible for:

1. Maintaining R&A policy

2. Reviewing R&A transaction activity

3. Processing and recording payments after R&A has been processed correctly

4. Supporting business unit reviews of R&A transactions and ensuring end users confirm receipt

5. Assisting business units with error diagnostic messages to support R&A timeliness

6. Providing R&A customer support assistance to business unit finance staff

(1) The Financial Management Systems office is responsible for:

1. Maintaining Procurement for Public Sector (PPS) user role access and profile administration

2. Assisting with trouble-shooting system issues related to R&A processing

(1) The Office of Procurement is responsible for:

1. Providing guidance related to the Office of Procurement’s role in monitoring the R&A process for accuracy and timeliness

2. Training PPS users to properly perform R&A transactions

(1) The division finance officers are responsible for:

1. Attesting, in writing, that goods and services have been received and are acceptable per the terms of the contract before invoices can be processed

2. Maintaining supporting documentation for financial transactions, including entering R&A in PPS

(1) Business units are responsible for:

1. Recording R&A in PPS within seven calendar days of the receipt of the invoice by Accounts Payable

2. Supporting the Program & Process Review (PPR) compliance requirement to obtain documentation prior to entering R&A

3. Maintaining file copies of properly formatted R&A support documentation, including dates of performance, and forwarding to Accounts Payable when necessary

(1) The Prompt Payment Act, codified in 5 CFR Part 1315, Prompt Payment, requires federal agencies to pay valid invoices timely or pay interest penalties when payments are late. The IRS also must ensure that discounts are applied only when payments are made by identified discount dates.

(2) Unless the contract provides a due date, the invoice payment due date is 30 days from the latter of the date Accounts Payable receives a proper invoice or that date of acceptance for goods and services.

(3) The Prompt Payment Act does not apply to IPAC transactions.

(1) R&A guidelines are as follows:

1. Receipt of goods and services should be entered in the PPS module once goods and services have been received, but no later than seven calendar days after a proper invoice has been received by Accounts Payable.

2. The actual day of receipt of goods and services must be used as the receipt date and supporting documentation should be maintained.

3. Acceptance of goods and services should be entered into PPS as soon as the quality assurance inspection is performed, but no later than seven calendar days after a proper invoice has been received by Accounts Payable, unless the contract allows for a longer acceptance period.

4. The actual day of acceptance must be used when recording the acceptance date in PPS and the supporting documentation should be maintained. The same documentation used for receipt can be used for acceptance if it states the goods and services are acceptable per the terms of the contract.

(2) Any deviation from the IRS R&A recording standards must be annotated in the contract, clearly stating the contractual requirements for R&A standards as agreed to by the IRS and the vendor.

(3) In the event of a system outage (i.e., IFS/PPS system upgrades) that prevents receipt and acceptance from being recorded timely in the financial system, written receipt and acceptance should be sent via e-mail to CFOBFC.InvoiceLink@irs.gov.

• For Invoice Processing Platform (IPP) relevant contracts/purchase orders, written receipt and acceptance should be submitted on a copy of the IPP invoice to include receipt and acceptance dates, valid signature of the assigned goods recipient, and the following statement: “I attest that the goods/services were received and accepted according to the terms of the contract.” If the goods recipient is unable to access IPP, the goods recipient should contact Accounts Payable for a copy of the invoice.

• For non-IPP relevant contracts, written documentation should be sent via e-mail to CFOBFC.InvoiceLink@irs.gov and reference the contract/purchase order number, invoice number, contract line and amounts being approved for payment, receipt and acceptance dates, valid signature of the assigned goods recipient, and the following statement: “I attest that the goods/services were received and accepted according to the terms of the contract.”

(1) The Accounts Payable office will notify the business unit when an invoice is received to ensure R&A is completed no later than seven calendar days from the invoice receipt date. If goods and services have not been received or are not acceptable, the invoice is considered improper and Accounts Payable will return the invoice and notify the vendor.

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

(2) The R&A dates are the "date received" referenced on the call log.

(3) Responsibilities:

(1) The IRS enters into interagency agreements to obtain miscellaneous goods and services from other federal agencies. Examples of these services include, but are not limited to, cooperative agreement service units, health service contracts, and agreements for training and drug testing. The servicing agency bills the IRS through the intragovernmental payment and collection (IPAC) system.

(2) The accomplished date of the IPAC is used as the R&A dates.

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

(4) In the event an IPAC charge is not received, receiving personnel are still responsible for ensuring prompt entry of both R&A in PPS for the correct amount, proper date and appropriate accounting string information. In the absence of an IPAC charge, receiving personnel may rely on alternative measures to estimate charges in advance of receiving a precise accounting from the servicing agency. Receiving personnel are responsible for reviewing contracts monthly to ensure both R&A are current and accurate, including whether they are supported by actual IPAC charges and other documentation or estimated charges. All R&A approvals are based upon the nature of what is procured and the contract terms.

(5) When advance payment is required, the accomplished date of the IPAC is used as the R&A dates.

(6) Responsibilities:

(1) The IRS uses locator services to locate taxpayers. The locator service bears the expense for locating these taxpayers and requests payment from the IRS.

(2) Both the R&A dates are the last date the services were performed.

(3) Responsibilities:

(1) Purchase orders, contracts and delivery orders establish legally binding agreements, that obligate a seller to furnish goods and services and a buyer to pay for them.

(2) R&A dates and amounts to be recorded for various contractual agreement methods are as follows:

(3) Responsibilities:

(1) Private companies provide relocation services under a contract with the federal government to assist transferring employees in relocating to their new official duty stations. See IRM 1.32.13, Relocation Services Program, for more information on relocation.

(2) The Travel Operations (TO) section’s date stamp on the invoice serves as the date for both R&A.

(3) Responsibilities:

(1) Business units typically subscribe for newspapers, magazines, periodicals and other publications for official use (including any publication printed, microfilmed, photocopied and magnetically or otherwise recorded for auditory or visual use) through one of two methods:

1. Purchase order with advance payment required - For advance payments, both the R&A dates are the start date of the period of performance, unless the start date was later than the beginning date of the period of performance.

2. Purchase order with no advance payment required - For orders where advance payment is not required, both the R&A dates are the actual date the goods and services were received and accepted.

(1) Commercial vendors invoice the IRS for telephone charges.

(2) Both the R&A dates are the last date of the service period for prompt pay services. Business units generally fund prompt pay services (directory listings, installation and wireless services) with purchase orders.

(3) Both the R&A dates are the beginning date of the service period for non-prompt pay/tariff-controlled services. Business units fund non-prompt pay/tariff-controlled services by completing Form 2785, Requisition/Obligation Estimate Adjustment Notice.

(4) Responsibilities for non-prompt pay:

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

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

(3) Responsibilities:

(1) An award of attorney fees is based on a court judgment, an administrative adjudicator’s decision or a settlement agreement between the IRS and the claimant.

(2) Both the R&A dates are the same as the dated signature on the Chief Counsel attorney or designated approving official memorandum approving attorney fees, unless otherwise annotated in the settlement agreement.

(3) Responsibilities:

(1) The IRS established the child care subsidy plan to subsidize a portion of the cost of dependent care incurred by qualifying IRS employees.

(2) If Accounts Payable pays in advance, both the R&A dates are the first day of the billing/service period. For payments in arrears, both the R&A dates are the last day of the service period.

(3) Responsibilities:

(1) Commercial bills of lading may be used for shipment of small packages and overseas shipments.

(2) Both the R&A dates are the actual delivery date for single invoices. If the vendor "bundles" invoices weekly, both the R&A dates are the last day of the week.

(3) Responsibilities:

(1) The CAPPS processes the cost-of-living allowance for employees of the IRS working in foreign countries. The Department of State Consolidated American Payroll Division issues the payments to the employees.

(2) The transaction date on the SF 1081, Voucher and Schedule of Withdrawals and Credits, is used as the R&A dates.

(3) Responsibilities:

(1) IRS employees use a corporate travel card to secure transportation for business-related travel. The use of the corporate travel accounts is limited to new employees who have not yet received government-issued travel cards, invitational travelers, and employees whose government-issued travel cards have been suspended or cancelled. See IRM 1.32.4, Government Travel Card Program, for more information.

(2) Responsibilities:

(1) The General Services Administration (GSA) has delegated to Treasury the authority to directly enter into lease contracts. Facilities Management and Security Services (FMSS) is responsible for the day-to-day management of the leased property.

(2) The FMSS budget analyst enters both R&A on or about the 25th day of the month for the current month lease charges.

(3) Responsibilities:

(1) Taxpayers can receive a monetary judgment if the IRS has improperly disclosed their tax return information.

(2) The R&A dates are the date of acknowledgement that the claim letter was accepted by the claimant.

(1) Employees may be reimbursed for expenses that the agency determines are necessary to perform employment requirements and approved by management. Reimbursements may include but are not limited to textbooks, transcripts, copies, work-related phone calls, notary seal and stamp, postage, pictures, employee recognition ceremony expenses, the cost to obtain a certified public accountant license, an employee’s membership in a state bar association when membership is required to maintain a license to practice law, repairs made to a government vehicle which are paid for by an employee, etc. Employees may be reimbursed for authorized tuition when permitted by 5 U.S.C. 4107, certified public accountant review and bar review fees when permitted by 5 U.S.C. 5757, or training fees charged as permitted by 5 U.S.C. 4109 that are necessary expenses of training or enrollment in review courses that the agency determines will enhance knowledge, skill, and abilities important to an employee’s performance of official duties.

(2) Both the R&A dates are the date the approving/authorizing official signs and dates the SF 1034, Public Voucher for Purchases and Services Other Than Personal. If there are two approval signatures on SF 1034, the latest approval signature date serves as both the R&A dates. If the approval signature is undated, then the date that Accounts Payable receives the SF 1034 serves as the R&A dates.

(3) Responsibilities:

(1) The Federal Employees Compensation Act requires government agencies to pay for government workers’ compensation benefits each fiscal year. The Department of Labor (DOL) is responsible for estimating the actuarial liability for workers’ compensation benefits. The DOL provides reports on worker’s compensation charge-backs and the year-end actuarial liability balance. The DOL charges the IRS for workers’ compensation charges annually. These charges are paid two years in arrears.

(2) The Corporate Budget financial plan manager provides supporting documentation for the IPAC and submits the IPAC Billing Certification/Processing Form accordingly.

(3) The accomplished date of the IPAC is used as the R&A dates.

(4) Responsibilities:

(1) The GSA bills the IRS for Federal Telecommunication Services charges monthly. Intragovernmental & Funds Processing receives the charges through IPAC on or about the 25th of the month for the previous month’s charges.

(2) The accomplished date of the IPAC is used as the R&A dates.

(3) Responsibilities:

(1) The Foreign Service Accounts program accounts for disbursements and collections made by the Department of State on behalf of IRS employees working in foreign countries.

(2) The month-end date of the Voucher Auditor’s Detail Report (VADR) is used as the R&A dates.

(3) Responsibilities:

(1) The government fleet card is used for the purchase of fuel and minor automotive-related items such as wiper blades, car washes and maintenance for government vehicles when not covered under the warranty or maintenance agreement plan provisions.

(2) Citibank Fleet - Both the R&A dates are the date the designated approving official/designated agency office signs and dates the invoice.

(3) Wright Express - Both the R&A dates are the date the designated approving official/designated agency office signs and dates the invoice.

(4) Responsibilities:

(1) The IRS occasionally enters into an agreement with an organization (usually a university) to employ temporarily one or more of its employees for a specific period of time. The IRS reimburses the salary and benefits to the organization or these services.

(2) Both the R&A dates are the last date of the billed service period, unless the agreement authorizes advance payment. If advance payment is authorized, both the R&A dates are the beginning date of the period of performance.

(3) Responsibilities:

(1) Internal Revenue Bills of Lading (IRBLs) - Form 12741, Internal Revenue Service Bill of Lading, are for freight and other transportation-related services incurred by the IRS while transacting official government business.

(2) The receipt date is the actual delivery date annotated in Block 18a on Form 12741. The acceptance date is the date the designated approving official signs the SF 1113, Public Voucher for Transportation Charges, and Form 12741.

(3) Responsibilities:

(1) Travel Operations uses the term IRBLs to refer to the set of documentation submitted by the TSP for payment of services performed.

(2) Form 13135, Internal Revenue Service Bill of Lading - Privately Owned Personal Property, is the standardized transportation document issued by the IRS. Business units accept Form 13135 as a receipt of goods and evidence of title. Each IRBL authorizes a TSP to perform specific origin, transportation, storage and destination services. The Form 13135 must accompany the invoice and supporting documentation.

(3) Responsibilities:

(1) The judgment fund is for small claims requested by taxpayers for reimbursement of expenses incurred due to erroneous levy bank charges, lost or misplaced checks, or bank fees arising from direct deposit installment agreement processing errors. Taxpayers make the small claims requests through local IRS offices.

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

(3) Each office provides a memorandum of approval from the campus director or his or her designee for a batch of claims.

(4) Responsibilities:

(1) Revenue officers incur lien fees in order to record the filing or releasing of liens placed on U.S. taxpayers’ properties in connection with tax liabilities.

(2) Responsibilities:

(1) The Low Income Taxpayer Clinics (LITC) program provides matching grants for organizations that provide legal assistance to low-income taxpayers in controversies with the IRS and informs individuals for whom English is a second language of their tax rights and responsibilities.

(2) The payee report is downloaded twice a month; five days before the end of the month and then the first or second day of the following month. The posting date of the document in IFS is used as R&A dates.

(3) Responsibilities:

(1) Miscellaneous medical service charges are reimbursed to IRS employees, their dependents, and the physician/clinic/hospital for medical care incurred while the employee is working in a foreign country.

(2) The Department of State's claim examiner's/designated approving official’s dated signature is necessary for R&A on the MED-254, Voucher for Medical Services.

(3) Responsibilities:

(1) Motor pool includes charges billed to the IRS by GSA for the rental, mileage and maintenance of government vehicles. GSA bills via IPAC monthly.

(2) The accomplished date of the IPAC is used as the R&A dates.

(3) Responsibilities:

(1) The Department of State prepares Form DS-1573, Packers Authorization, on behalf of the IRS for employees relocating overseas. The form contracts one Transportation Service Provider (TSP) for the following services:

1. Picking up household goods and personal effects

2. Preparing all or part of the shipment for overseas transportation

3. Placing any remaining part of the shipment into non-temporary/permanent storage for the duration of the overseas tour of duty

4. Delivering the household goods from storage at the conclusion of the employee's tour of duty

(2) The receipt date is the date found on SF 1034, Public Voucher for Purchases and Services Other Than Personal, under the column heading "Date of Delivery or Service." The acceptance date is the end date for period of performance.

(3) Responsibilities:

(1) Personal property claim payments are made to employees (claimants) who suffer damage or loss to their personal property incident to service. Such claims may also be submitted on behalf of the estate of a deceased employee meeting the same conditions.

(2) Responsibilities

(1) Printing includes charges billed to the IRS by the Government Printing Office (GPO) for various printing and reproduction services for IRS Media and Publications. It also includes the purchase of laser paper and roll paper for IRS print sites. The accomplished date of the IPAC is used as the R&A dates.

(2) Responsibilities:

(1) The GSA bills the IRS for work performed against a specific Reimbursable Work Authorization (RWA), according to the provisions of the agreement. The GSA bills Intragovernmental & Funds Processing through IPAC monthly. The Department of Homeland Security (DHS) bills the IRS for work performed against a specific security work authorization, according to the provisions of the agreement. The DHS bills Intragovernmental & Funds Processing through IPAC two to three times per month.

(2) The accomplished date of the IPAC is used as the R&A dates.

(3) There are four types of RWAs:

1. Type A is used for large alteration projects and office moves related to lease expirations that have a five-year life span.

2. Type N is used for one-time repairs and general maintenance projects.

3. Type F is used to establish "open-ended" accounts with GSA for all general maintenance items in federal buildings that expire at the end of each fiscal year.

4. Type R is used for services that cannot be readily separated from normal operating costs, such as overtime utilities, custodial, guard services, etc. These types of services usually have a fiscal year limitation.

Note: Expenses must be captured in the correct month and correct fiscal year. Do not use the entire period of performance as the receipt date.

(4) Responsibilities:

(1) The representation fund is a budgetary allocation fund that is used to facilitate official receptions and representation activities which further the interests of the United States tax administration system in foreign countries. Such activities are intended to increase cooperation with foreign governments and with public or private organizations outside of the federal government.

(2) Responsibilities:

(1) A settlement agreement is a monetary award to a claimant for equal employment opportunity disputes, National Treasury Employees Union settlements, etc., generated out of the Office of Chief Counsel.

(2) Responsibilities:

(1) The Tax Counseling for the Elderly program is available to all eligible taxpayers but is generally intended for those 60 years of age or older and are disabled or who have other special needs.

(2) The payee report is downloaded twice a month; five days before the end of the month and then the first or second day of the next month. The posting date of the document in IFS is used as the R&A dates.

(3) Responsibilities:

(1) GSA bills the IRS for telephone service monthly. Intragovernmental & Funds Processing receives the charges through IPAC.

(2) The accomplished date of the IPAC is used as the R&A dates.

(3) Responsibilities:

(1) Tort claim payments are made to claimants, usually non-employees, who suffer damages due to negligent actions by IRS employees who are acting within the scope of their official duty. The Federal Tort Claims Act covers tort claims.

(2) Both the R&A dates are the claims manager’s dated signature on SF 1145, Voucher For Payment Under Federal Tort Claims Act.

(3) Responsibilities:

(1) Out-service training covers training courses, seminars and conferences conducted by other government or non-government organizations.

(2) If the training is procured via a method other than the SF 182, Authorization Agreement and Certification of Training, the R&A criteria established for the appropriate procurement process is used.

(3) The accomplished date of the IPAC is used as the R&A dates.

(4) Responsibilities:

(1) States report unemployment compensation claims for federal employees to TALX Corporation. TALX Corporation, in turn, bills the Department of Labor. The Department of Labor sends an invoice through IPAC to the IRS for all of the Department of Treasury's compensation charges quarterly.

(2) The financial plan manager provides supporting documentation for each bureau's charges and submits the IPAC Billing Certification/Processing form accordingly. The IRS collects, from each bureau, a portion of the compensation claims through IPAC, according to the breakdown of the supporting documentation.

(3) The designated funding official records the quarterly POP on the IPAC Billing Certification/Processing Form in lieu of R&A. For example, October 1, 2018 - December 31, 2018.

(4) The accomplished date of the IPAC is used as the R&A dates.

(5) Responsibilities:

(1) IRS offices may employ physicians and nurses as part of the operation of the health services program. Uniform allowances cover the cost of the required uniforms for these health care employees in the normal course of their duties.

(2) Uniform allowances also cover steel-toe boots for warehouse, maintenance and dyed diesel inspection workers.

(3) Responsibilities:

(1) The Volunteer Income Tax Assistance (VITA) program offers free tax assistance for low-to-moderate income individuals who cannot afford professional services. VITA volunteers prepare basic tax returns for low-to-moderate income taxpayers including persons with disabilities, non-English speaking persons and the elderly.

(2) The payee report and/or the Charges by Appropriation (CBA) Report is downloaded twice a month; five days before the end of the month and then the first or second day of the next month. The posting date of the document in IFS is used as the R&A dates.

(3) Responsibilities:

(1) Witness fees and travel expenses are payable on request to witnesses who are required to appear to give testimony or produce records before IRS personnel in compliance with administrative summonses. Witnesses should file claims on a Standard Form 1157, Claim for Witness Attendance Fees, Travel and Miscellaneous Expenses. Generally, advances may not be granted except under extenuating circumstances. All requests for advances must be formally submitted to Accounts Payable.

(2) Both the R&A dates are the last day the witness appeared in court.

(3) Responsibilities:

(1) An unauthorized commitment is an agreement that is not binding because the government representative did not possess the authority to enter into the agreement. Ratification permits an IRS official with appropriate authority to approve non-procurement and procurement purchases.

(2) The receiver must use the R&A criteria established for the appropriate procurement process when entering R&A. In the event the goods and services have been inspected and determined to be acceptable, the award date associated with the ratification is appropriate for R&A.

(3) Policy and Procedures Memorandum No.1.6(A), Ratification Procedures, provides procedures for the ratification of unauthorized commitments. For additional guidance concerning ratification, the contracting officer should contact the Office of Procurement Policy, Policy and Procedures Branch or the appropriate General Legal Services office for assistance.

(1) GSA bills the IRS for rent charges on a monthly basis. Intragovernmental & Funds Processing receives the charges through IPAC on or about the 20th day of the month for the month’s rent charges.

(2) The accomplished date of the IPAC is used as the R&A dates.

(3) Responsibilities:

(1) The Treasury Franchise Fund/Shared Support Program is an intra-departmental service operations fund administrated by the Department of the Treasury. It provides goods and services such as telecommunications, printing and reproduction, and equipment, through a centralized service fund that provides common services benefitting customers both within and outside Treasury bureaus.

(2) The interagency agreement is signed by the CFO at the beginning of the fiscal year and a copy is sent to IPAC.

(3) The designated funding official submits Form 2785, Requisition/Obligation Estimate Adjustment Notice, for the funds to be obligated.

(4) The IPAC receives the charges around the 20th of each month.

(5) The accomplished date of the IPAC is used as the R&A dates.

(6) Responsibilities:

(1) Utilities for energy costs such as heat, light, power, water, sewage, gas and electricity are usually procured by using one of two methods:

1. Reimbursable Work Agreement

2. Purchase order

(2) When performing R&A for utilities, the receiver must use the R&A criteria established for the appropriate procurement process. Utilities can be either a procurement or non-procurement purchase. If procured through a RWA, the receipt date is the actual date of the services. If this information is not available, the business unit must use the accomplished date of the IPAC charge or the POP ending date, whichever is earliest, for receipt date purposes. The acceptance date is the date the certification form is received. If procured through a purchase order, both the R&A dates are the statement closing date.

(3) Per Federal Acquisition Regulation (FAR) 52.241-3, Scope and Duration of Contract, “For the period (insert period of service), the contractor agrees to furnish, and the government agrees to purchase (insert type of service) utility service in accordance with the applicable tariff(s), rules and regulations as approved by the applicable governing regulatory body and as set forth in the contract.” The R&A should be performed immediately to allow sufficient time for payment processing and to avoid late payment fees.

(4) See IRM 1.35.3.5.2.25, Reimbursable Work Authorizations/Security Work Authorizations, for the action process flow when a RWA is used to procure utilities.

(1) The Department of Transportation (DOT) provides public transportation to IRS Employees. The DOT invoices via IPAC quarterly for a fourth of the annual estimate.

(2) Receipt and acceptance dates are the accomplished date of the IPAC to record the monthly advance and last day of the month being reported on the customer statement of transit benefits to record actual expenses that decrease the advance.

(3) The IPAC unit sends an Advance Processing form to the designated funding official upon receipt of the monthly IPAC charge. The IPAC records the charge to an advance account upon receipt of the approved Advance Processing form. The accomplished date of the IPAC is the date used as the document date for the advance account. The accomplished date of the IPAC is used as the R&A dates.

(4) The Customer Statement of Transit Benefits report is received from the IRS customer analyst monthly. The total for the month is entered on the Public Transit Subsidy Program (PTSP) Obligation-Expense Tracker report provided from the Administrative Financial Management Reporting office annually. The report allocates the costs by percentage to various accounting strings. The IPAC enters the actual expense, which decreases the advance amount.

(5) Responsibilities:

(1) Postage includes charges incurred by the IRS from the United States Postal Service (USPS) for various postal expenses, such as postal meter charges and business penalty reply mail. The USPS invoices IPAC monthly for 1/12th of the annual postal estimate. The IPAC makes final adjustments to the estimates from a thirteenth billing, generally performed in October.

(2) Each program office incurring postal expenses will sign and annotate the actual date of delivery for services on the Form 10580-A, Postage Purchase/Expenditure Report, and forwarded the documentation to IPAC within five workdays of the purchase. The IPAC enters the actual expense by using the current date, which decreases the advance amount.

(3) The accomplished date of the IPAC is used as the R&A dates.

(4) The IPAC unit sends an Advance Processing form to the designated funding official upon receipt of the monthly charge. The IPAC unit records the charge to an advance account upon receipt of the approved Advance Processing form. The accomplished date of the IPAC is the date used as the document date for the advance account.

(5) The IPAC records actual expenses as incurred based on information provided by the program offices to clear the advance account.

(6) Responsibilities: