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• 1.32.4.1.1  Background
• 1.32.4.1.2  Authority
• 1.32.4.1.3.1  CFO and Deputy CFO
• 1.32.4.1.3.2  Credit Card Services Office
• 1.32.4.1.3.3  Managers
• 1.32.4.1.3.4  Travel Cardholders
• 1.32.4.1.3.5  Authorized Centrally Billed Account Users
• 1.32.4.1.3.6  Travel Management Office
• 1.32.4.1.4  Program Management and Review
• 1.32.4.1.5  Program Controls
• 1.32.4.1.6  Terms/Definitions
• 1.32.4.1.7  Acronyms
• 1.32.4.1.8  Related Resources
• 1.32.4.2.1.1.1  Exemption for Mandatory Use for International Travel
• 1.32.4.2.1.1.2  Payment Sources for Travelers with Exemptions
• 1.32.4.2.2.1  Authorized/Unauthorized Uses
• 1.32.4.2.2.2  National Treasury Employees Union Use of the Travel Card
• 1.32.4.2.2.3  Inappropriate Use of the Travel Card
• 1.32.4.2.3.1  Card Limits
• 1.32.4.2.3.2  Relocation Employees (Special Privileges)
• 1.32.4.2.3.3  Merchant Category Codes and Templates
• 1.32.4.2.4  Cash from Automatic Teller Machines Access
• 1.32.4.2.5  Record Retention Period for Travel Card Documentation
• 1.32.4.2.6.1  Electronic Credit Review
• 1.32.4.2.6.2  Activating the Travel Card
• 1.32.4.2.6.3  Ordering a Replacement Card
• 1.32.4.2.6.4.1  Travel Card Refresher Training
• 1.32.4.2.7.1  Statement Explanation
• 1.32.4.2.7.2  Dispute Process
• 1.32.4.2.7.3  Trip Cancellation
• 1.32.4.2.7.4.1  Payment Methods
• 1.32.4.2.7.4.2  Making/Expediting Payment
• 1.32.4.2.7.5  Travel Vouchers: Relationship to Travel Cards
• 1.32.4.2.8.1  Past Due Accounts
• 1.32.4.2.8.2  Suspension and Reactivation
• 1.32.4.2.8.3  Multiple Suspensions
• 1.32.4.2.8.4  Payments Returned for Non-Sufficient Funds
• 1.32.4.2.8.5  Cancellation
• 1.32.4.2.8.6  Cancelled Card and Need to Travel
• 1.32.4.2.8.7  Salary Offset for Undisputed Travel Card Debt
• 1.32.4.2.8.8  Reinstatement Process
• 1.32.4.2.9  Travel Card Account Changes
• 1.32.4.2.10  Travel Card Problems
• 1.32.4.3.1.1  Authorized Uses of the Centrally Billed Account
• 1.32.4.3.1.2  Unauthorized Uses of the Centrally Billed Account
• 1.32.4.3.1.3  Centrally Billed Account Ticket Authorization Process
• 1.32.4.3.1.4  Travel Voucher Considerations
• 1.32.4.3.1.5  Unused Tickets
• 1.32.4.3.1.6  Ticket Cancellation
• 1.32.4.3.1.7  Special Travel Considerations

Part 1. Organization, Finance, and Management

Chapter 32. servicewide travel policies and procedures, section 4. government travel card program, 1.32.4 government travel card program, manual transmittal.

October 19, 2023

(1) This transmits revised IRM 1.32.4, Servicewide Travel Policies and Procedures, Government Travel Card Program.

Material Changes

(1) IRM 1.32.4.1.6, Terms/Definitions, deleted the definition for Chip and PIN. A computer chip embedded in the card and personal identification number (PIN) used to enhance security.

(2) IRM 1.32.4.1.6 w), Terms/Definitions, revised the definition for Travel Management center (TMC).

(3) IRM 1.32.4.2.1.1(4)(g), Exemptions to Mandatory Use of Travel Card Policy, added text “Employees who have relocated and staying in temporary quarters.” Use of the government travel card for temporary quarters is encouraged but not required, per IRM 1.32.12.2 (16).

(4) IRM 1.32.4.2.2.1(1), Authorized/Unauthorized Uses, added Lyft and Photos for Passports/Visas to expense type category and text “Alcohol purchase without food is not authorized” to Meals expense category.

(5) IRM 1.32.4.2.2.1(4), Authorized/Unauthorized Uses, updated text “Lodging expenses are not authorized for local travel within a 50-mile radius of the employee’s official station and residence without approval from Director,Travel Management” to clarify policy.

(6) IRM 1.32.4.2.4(3), Cash from Automatic Teller Machine Access, the cash advance fee charged by the government credit card contractor was updated from 2% to 2.5% for the service.

(7) IRM 1.32.4.2.7.3(2), Trip Cancellation, added text “The cardholder must contact the hotel to cancel reservations booked directly with the hotel when booked via a block of rooms. Car and/or hotel only reservations invoice on the day the authorization is approved or on the day of arrival if not cancelled timely incurring a CGE reservation fee.”

(8) IRM 1.32.4.3.1.7, Special Travel Considerations, added bullet (8), Official Travel Paid by Other Federal Agencies or Entity.

(9) IRM 1.32.4.3.1.7 (7)(c), Special Travel Considerations, deleted first sentence and added text “Duluth will then book the personal travel portion”.

(10) Minor editorial changes made throughout the IRM for clarity and link updates.

Effect on Other Documents

Effective date.

Teresa R. Hunter Chief Financial Officer

Program Scope and Objective

Purpose : This IRM provides information regarding the Government Travel Card Program, including the Individually Billed Account (IBA) and Centrally Billed Account (CBA) programs.

Audience : All business units

Policy Owner : The CFO is responsible for travel card program policy, and related audits.

Program Owner : Credit Card Services is responsible for travel card-related administration, procedures and audits.

Primary Stakeholders : The CFO, Credit Card Services, travel cardholders, CBA users and managers.

Program Goals : Provide an effective travel card program that enables IRS employees to conduct official government travel to carry out their tax administration duties and ensure effective internal controls as outlined in OMB Circular A-123, Appendix B: Improving the Management of Government Charge Card Programs. The mandatory use of the travel card enables the IRS to obtain rebates offered by the credit card contractor.

This IRM provides information for the Government Travel Card Program including the IBA and the CBA programs. It applies to IRS employees who perform official government travel and supervisory and administrative personnel who direct or review and approve, official travel or reimbursement of expenses.

The Travel and Transportation Reform Act of 1998 (Pub. L. No. 105–264)

Responsibilities

The CFO, Deputy CFO, and Credit Card Services share joint responsibility for the Government Travel Card Program.

This section provides responsibilities for the following:

CFO and Deputy CFO

Credit Card Services office

Managers and approving officials

Travel cardholders

Authorized CBA users

Travel Management office

The CFO and Deputy CFO are responsible for Government Travel Card Program policy.

Credit Card Services Office

The Credit Card Services office is responsible for administration, procedures and oversight of the government travel card program.

Responsibilities for IBA and CBA accounts include:

Providing guidance and direction to travel cardholders and managers.

Assisting travel cardholders with travel card account maintenance changes.

Reviewing travel authorizations for appropriate information and approvals.

Performing reviews and monitoring travel card program activity.

Initiating appropriate action to notify Labor/Employee Relations and Negotiations of delinquent accounts and inappropriate use.

Safeguarding the CBA cardholder account numbers.

Authorizing the TMC to issue tickets that are charged to the CBA.

Reviewing, reconciling and certifying monthly CBA statements of account for payment and sending them to the CFO, Travel Management, Travel Operations office.

Ensuring payments to the government credit card contractor are properly and timely posted to the account.

Initiating and completing the dispute resolution process when unauthorized or erroneous/duplicate charges appear on the statements of account.

Reviewing the activity on the CBA to ensure: 1) travelers are not seeking reimbursement for CBA charges; 2) erroneous/duplicate charges are identified and resolved; 3) all charges are for travelers authorized to use the CBA for official government travel.

Maintaining statistical and narrative information related to the travel card program.

Providing CBA expenditure information to the business units.

Managers are responsible for:

Ensuring all employees obtain and use the government travel card for all official travel, except where specifically exempted.

Reviewing travel documents to ensure travel card expense claims are appropriate and business related.

Approving requests for travel card account maintenance changes such as card limits and cancellations.

Ensuring their employees are aware of the government travel card requirements.

Consulting with Labor/Employee Relations and Negotiations before meeting with a travel cardholder who is delinquent in paying their government travel card bill or who may have inappropriately used the travel card.

Concurring with or rejecting employee requests to use the CBA.

Ensuring that travel authorizations have the correct funding codes when the CBA is used to pay for the transportation.

Approving or disapproving employee travel authorization requests.

Ensuring that airfare/train and reservation fees charged to the CBA have the form of payment shown as CBA (not personal or Government Travel Card) on the employee’s travel voucher.

Travel Cardholders

Travel cardholders are responsible for:

Becoming familiar with the current IRS IRM 1.32.1, IRS Local Travel Guide and IRM 1.32.11, IRS City- to-City Travel Guide.

Using the government travel card only for travel-related expenses while performing official government travel.

Promptly filing travel vouchers.

Paying all charges and fees associated with the account timely.

Disputing any incorrect or unauthorized charges that may appear on the monthly statement of account timely.

Safeguarding the government travel card and account number from unauthorized use.

Complying with the terms and conditions of the Cardholder Account Agreement.

Authorized Centrally Billed Account Users

Authorized CBA users are responsible for:

Contacting the TMC to make a reservation.

Informing the TMC that the CBA will be used to purchase the common-carrier transportation tickets.

Obtaining the cost of the transportation ticket, the cost of the Concur Government Edition (CGE) fee and the reservation locator code from the TMC.

Notifying the TMC and Credit Card Services if an authorized trip is cancelled.

Identifying "CBA" as the method of payment for transportation costs charged to the CBA when filing travel vouchers.

Travel Management Office

The Travel Management office is responsible for IRS policies governing the travel card program.

Program Management and Review

Program Reports : Credit Card Services uses reports obtained from the credit card contractor’s electronic reporting system and from the Integrated Financial System (IFS) to monitor accounts and review transactions.

Program Effectiveness : Credit Card Services measures the effectiveness of travel card program oversight by performing continuous reviews of account data and monthly and quarterly reviews of travel card transactions to measure compliance and mitigate the risk of fraud and abuse.

Program Controls

The following chart describes the internal controls in place for using the government travel card:

Terms/Definitions

The following terms and definitions apply to this program.

Automatic teller machine (ATM) - The contractor provides this service allowing cash withdrawals from participating ATMs. The cash withdrawal and associated fees are charged to the standard travel card account. Cash from ATMs is only authorized for expenses that cannot be charged to the travel card while in official IRS travel status.

Billing cycle - The period of time commencing on the fourth day of the month and ending on the third day of the following month. All transactions that post to an account during a cycle are summarized on a statement of account issued by the government credit card contractor.

Card limit - The maximum cumulative amount that can be charged to an individually billed government travel card in any one billing cycle.

Concur Government Edition (CGE) reservation fee - A vendor fee that will auto-populate in a document when reservations are booked through Concur or by contacting the TMC directly. If a reservation is cancelled prior to ticketing, no transaction fee is incurred.

Centrally billed account (CBA) - A corporate travel card account set up for travelers who do not have an individually billed account to use for official IRS travel expenses (airline and train tickets only).

Delinquent account - Individually billed account with a balance due that remains unpaid for a period of 61 days or more from the closing date of the statement of account on which the charges first appeared.

Disputed item - An erroneous, duplicate, or over charge that appears as a transaction on an individually billed travel cardholder's statement of account. Travel cardholders are responsible for disputing timely any incorrect or unauthorized charges that may appear on their statement of account.

Electronic credit review - An electronic credit check performed by the government credit card contractor to research the applicants credit score, assessing creditworthiness based on credit history and current credit accounts.

Electronic travel system (ETS) - A web-based, integrated travel booking and reimbursement system that includes authorizations, vouchers and travel reservations for both domestic and foreign travel. The system's split disbursement function allows travelers to allocate the payment of individual expenses directly to the government credit card contractor.

Government credit card contractor - The bank that issues the travel card used by authorized IRS employees to pay for official travel expenses.

Inappropriate use - Use of the IRS government credit card to make purchases not approved, funded and authorized by or in conformance with applicable IRS travel card and CBA guidelines.

Individually billed account (IBA) - A government contractor-issued travel card used by authorized individuals to pay for official travel and transportation related expenses for which the contractor (bank) bills the employee and for which the employee is liable for paying.

Merchant category code (MCC) - A standard code assigned to every merchant that accepts a credit card identifying the category of goods, services, or activity they are involved with. The accuracy of the assigned MCC is the function of the merchant and MasterCard.

Merchant category code templates - A grouping of MCCs assigned to each individually billed travel cardholder's account based on the travel cardholder's anticipated purchasing activity. MCC templates are an element of the system of internal controls for the credit card program, designed to reduce the potential for inappropriate credit card use.

Restricted travel cardholder - A travel cardholder who did not consent to an electronic credit check or had a credit score of less than 660. A restricted travel card does not include a MCC template for miscellaneous expenses. In addition, restricted travel cardholders also do not have ATM privileges.

Split disbursement - An electronic travel system (ETS) functionally dividing a travel voucher reimbursement between the credit card contractor and the traveler. The balance owed to each is sent directly to the applicable party.

Standard travel cardholder - A travel card applicant who agreed to an electronic credit review and had a credit score of 660 or more. A standard travel card includes the MCC template for miscellaneous expenses and ATM access.

Statement of account - A summary of transactions (debits and credits) posted to the individually billed travel cardholder’s account during the billing cycle. The government credit card contractor will send a statement of account to the individually billed travel cardholder within five business days after the end of the billing cycle. Statements of account can be accessed through the government credit card contractor’s website.

Travel advance - A prepayment of estimated travel expenses paid to an IRS employee in advance of authorized official IRS travel. Travel advances are not available to standard travel cardholders.

Travel card - A credit card used to pay for authorized official IRS travel and allowable travel-related expenses. Each travel card reflects an individual billed account established in the travel cardholder's name. The term "individually billed" account is synonymous with travel card, credit card, government issued travel card and IBA.

Travel authorization - An electronic or written document submitted for approval to authorize official travel. The travel authorization obligates funds and must be submitted and approved before traveling, except in emergency situations.

Travel cardholder - The IRS employee who has been trained and authorized to use the individually billed account. The travel cardholder is the only authorized user of the travel card and is responsible for safeguarding the travel card and account number to minimize the opportunity for theft or unauthorized use.

Travel management center (TMC) - A travel agency contracted by the IRS or the electronic travel system (ETS) to provide services to book and ticket transportation, lodging and rental car services to IRS employees on official travel.

Travel voucher - A written request or electronic submission supported by documentation and receipts, where applicable, for reimbursement of expenses incurred in the performance of official IRS and relocation travel.

The following acronyms apply to this program.

Related Resources

IRM 1.32.1, IRS Local Travel Guide

IRM 1.32.11, IRS City-to-City Travel Guide

Federal Travel Regulation

5 U.S.C. 5514, Installment deduction for indebtedness to the United States

The Inappropriate Use Guide offers specific instances of misuse and their resolutions.

IRS Manager’s Guide to Penalty Determinations provides Labor/Employee Relations and Negotiations guidance for penalty determinations for the misuse of the travel card.

Individually Billed Account Travel Card Program

The Individually billed account (IBA) travel card is a government contractor-issued travel card used by authorized individuals to pay for official travel and transportation related expenses for which the contractor (bank) bills the employee and for which the employee is liable for paying.

All employees are required to obtain and use the IBA travel card for all official travel unless:

A vendor does not accept the travel card;

The director, Credit Card Services, has granted an exemption (see IRM 1.32.4.2.1.1 (1), Exemptions to Mandatory Use of Travel Card Policy;

The manager, International Travel and Visitor’s Program/Official Passports, in LB&I has granted an exemption; or

The employee qualifies for an exemption under IRM 1.32.4.2.1.1 (4), Exemptions to Mandatory Use of the Travel Card Policy.

Mandatory Use of Individually Billed Account

The Federal Travel Regulation (FTR), 41 CFR Part 301-51.1 and 301-51.2, Paying Travel Expenses, requires use of the travel card for official travel unless the employee has an exemption.

All employees who are required to travel must obtain and use the travel card for all official travel and transportation-related expenses. The credit card contractor will bill the employee directly and the employee is required to pay the statement timely.

Exemptions to Mandatory Use of Travel Card Policy

Delegation Order 1-49, Exemption to Travel Card Mandatory Use Policy, grants authority to the director, Credit Card Services, to grant exemptions to the mandatory use policy to employees who believe they would incur a hardship if required to obtain and use the government issued travel card.

The Letter of Understanding between the director, Labor/Employee Relations and Negotiations, and NTEU defines hardship as employees who have a history of personal or work-related credit card problems and employees whose religious tenets object to the use of credit cards in general.

Employees may request an exemption by sending an email with justification to their immediate manager. If the manager determines the requirements are met, the manager will forward the approved request to the Credit Card Services mailbox. The subject line of the message should be adjusted to read "Exemption Request" before forwarding.

The IRS exempts the following groups of travelers from the mandatory use of the government travel card:

Employees who have a government travel card application pending.

Employees for whom the issuance of a government travel card would adversely affect the mission of IRS or put the employee at risk.

Employees who are not eligible to receive a government travel card.

New employees who are exempt until they obtain a government travel card. New employees who will travel are expected to obtain and use the government travel card within 45 days after they report to duty.

International travelers.

Employees with suspended or cancelled government travel cards.

Employees who have relocated and are staying in temporary quarters.

Exemption for Mandatory Use for International Travel

The LB&I International Travel Office has been delegated the authority to grant exemptions to the mandatory use of the government issued travel card for IRS business outside the United States, except for Chief Counsel employees. Chief Counsel employees arrange travel through their respective travel office.

Information for submitting requests for exemption from the mandatory use of the travel card requirement for international travel can be found in the CFO Travel Resources section on the IRS Source website.

Payment Sources for Travelers with Exemptions

The following payment sources for allowable travel expenses are authorized for travelers who receive an exemption from the mandatory use of the travel card:

CBA (for common carrier transportation expenses only).

Personal funds/personal charge card (except for purchases of common carrier tickets over $100).

Travel advances through ETS for IRS employees only.

Use of the Individually Billed Account

The travel card can only be used for official government travel and travel-related expenses while in official travel status.

The ATM feature must only be used to obtain cash for official IRS travel expenses that cannot be charged using the travel card. The ATM may be used three calendar days prior to the start of travel through the last travel day.

Some states provide a lodging tax exemption for federal employees on official business. GSA provides a list of participating states with their applicable forms. See State Tax Information. Travelers must present the form to the hotel at check-in.

The travel card is non-transferable and may only be used by the employee whose name appears on the travel card.

Employees should use the travel card to the maximum extent possible. At a minimum, employees must use the government travel card to pay for transportation, lodging, rental cars and rental car gas.

The travel card can be used to purchase fuel for a privately-owned vehicle (POV) for travel between places of official business or other authorized points no more than one calendar day prior to the start of official travel through one calendar day after the official travel ends.

Authorized/Unauthorized Uses

The travel card can only be used for official IRS travel and allowable travel-related expenses while in travel status away from an employee’s official station.

Expense Type Authorized For City to City Travel Authorized for Local Travel When Expense is Authorized, Card Use is: Auto rental Yes Yes Mandatory Baggage fees Yes No Mandatory Common carrier transportation tickets Yes No Mandatory Companion/personal airline tickets and additional charges for premium seats No No Unauthorized Emergency purchases (maps when traveling in a POV or a rental car, and a GPS attached to a rental car) Yes Yes Optional Gasoline for a government vehicle No No Unauthorized Gasoline for a POV Yes Yes Optional Gasoline for a rental car Yes Yes Mandatory Incidental expenses (such as laundry or dry cleaning - for domestic travel only) Yes No Optional Lodging (hotel, motel, corporate housing) Yes No Mandatory Long distance calling (except when billed to hotel room) No No Unauthorized Meals (including grocery stores) - Alcohol purchase without food is not authorized. Yes No (Unless in travel status for 12 hours or more) Mandatory if $15 or greater; Optional if less than $15 Meeting space and conference fees or reserving rooms for other travelers No No Unauthorized Non-travel related expenses (lien fees, investigator expenses, administrative summons expenses, copies third party records or Right to Financial Privacy Act expenses) Yes Yes Optional Office supplies No No Unauthorized Parking (long term, daily, hotel) Yes Yes Optional Photos for Passports/Visas (keep the receipt to claim the expense on the voucher) Yes Yes Optional Postage (stamps, certified mail, etc.) No No Unauthorized Taxi, Uber, Lyft and shuttle service Yes Yes Optional Vehicle repairs No No Unauthorized

Travel cards may not be used to purchase personal items like clothing, toiletries, or gifts unless agency guidance is issued for specific items.

Employees may not use their government travel card for any alcohol and alcoholic beverage for which a separate charge is made.

Lodging expenses are not authorized for local travel within a 50-mile radius of the employee’s official station and residence without approval from Director, Travel Management. See IRM 1.32.1.8, Per Diem Expenses for Local Travel, for more information.

Refer to the "Mandatory Use of Travel Cards" – Frequently Asked Questions on the IRS Source website for additional guidance.

National Treasury Employees Union Use of the Travel Card

The travel card cannot be used to pay for travel expenses of employees performing NTEU business unless the IRS has approved it. For example, if NTEU officials travel using NTEU funds rather than government funds, a government travel card cannot be used.

Inappropriate Use of the Travel Card

Credit Card Services is responsible for reviewing travel card transaction reports to ensure charges are appropriate and business-related. Questionable charges on a travel cardholder's statement of account will be referred to management through the appropriate Labor/Employee Relations and Negotiations office for further investigation and resolution. Travel cardholders who use their government travel card for personal charges could be in violation of the Rules of Conduct. The task order with the government credit card contractor requires that travel cards be used only for official government travel and related expenses and that resulting statements be paid in full within the statement period. Examples of inappropriate use include:

Purchasing items for personal use;

Using the card without prior travel authorization;

Using the incorrect credit card;

Use of the travel card by a non-authorized user;

Purchasing meals within the official work location/commuting area (unless employee is in official travel status entitled to meals and incidental expenses (M&IE));

Renting automobile without prior authorization; and

Charging travel expenses of several travelers on one travel card.

Card Controls

The controls and restrictions on travel card accounts are discussed below. If a travel card is declined because of a restriction, refer to the IRS Source website.,

Card Limits

The card limit is the maximum cumulative amount that can be charged to a travel card account in a billing cycle. For most travel cardholders, the card limit is $5,000 per billing cycle. The travel card limit considers unpaid charges from prior monthly billing cycles as part of the card limit. As a result, the actual available card limit fluctuates as charges and payments are posted.

Higher limits are provided for special circumstances such as extended travel. Requests for a higher limit must be made with the approval of the travel cardholder's manager. Requests must be specific as to the need for the increased limit and the duration. The duration may be permanent or for a specific time period and should reflect the traveler’s business needs. It is not appropriate to request an increase in the card limit if there is an outstanding balance. More information about requests to change card and ATM limits is available on the IRS Source website.

Relocation Employees (Special Privileges)

Employees with relocation expense authorizations are required to use the government travel card for house hunting and en-route travel expenses to the new official station. Use of the travel card for temporary quarters is mandatory.

Special privileges for travel cardholders with relocation expense authorization include an increased card limit and enhanced merchant category code templates. Special privileges are removed from the travel cardholder's account at the end of the relocation travel period.

Merchant Category Codes and Templates

Merchant category codes (MCC) are four-digit numerical standard codes that identify the type of goods and/or services the merchant provides. The codes limit purchases to travel-related expenses. Travel card activity is restricted by the MCC assigned to the travel cardholder's account.

A template is a grouping of MCCs assigned to a travel cardholder's account based on anticipated use. The travel card will then be accepted at merchants, such as airlines and hotels, whose MCC is included in the template for that travel card. Travel cards will be declined at merchants whose MCC is not included in the template.

Requests for MCC changes for miscellaneous expenses (non-travel related expenses for lien fees, investigator expenses, administrative summons expenses or Right to Financial Privacy Act expenses) on a restricted travel card account will not be considered.

Cash from Automatic Teller Machines Access

The ATM feature (available only to standard travel cardholders) may be used to obtain cash for official IRS travel expenses. The travel card should be used to the maximum extent possible to charge travel expenses. At a minimum, the travel card must be used to pay for transportation, lodging, rental cars and rental car gas.

The ATM withdrawals are limited to $100 per day with an overall withdrawal limit of $1,000 per billing cycle. The travel cardholders can withdraw cash from an ATM three days prior to the official travel date of departure through the last day of official travel.

The government credit card contractor charges a fee of 2.5% of the amount of the cash advance for the service. In addition, an ATM fee of varying amounts can be charged as an access fee. These fees are charged to the standard travel cardholders account. Both fees are reimbursable to the standard travel cardholder.

Restricted travel cardholders are not granted ATM privileges.

Standard travel cardholders cannot request a travel advance.

Standard travel cardholders can establish or change their card’s PIN at any time by calling the government credit card contractor. PINs are used to obtain cash for official IRS travel expenses that cannot be charged using the travel card. Changes are effective immediately after confirmation.

Information regarding ATM access is available on the IRS Source website.

Record Retention Period for Travel Card Documentation

Travel cardholders are responsible for ensuring that their travel documents have been correctly uploaded into ETS and are legible. The ETS retains copies of the receipts for six years after fiscal year in which travel occurred. See IRM 1.32.11.7.7, Claiming Reimbursements. Managers are not required to retain original receipts and vouchers if the voucher is filed using ETS. Managers must retain copies of approved manual travel authorizations and vouchers, and all supporting documents for six years. Manual travel voucher records may then be destroyed according to the guidelines for records retention and disposition.

Record retention guidance is available on the IRS Source website.

Training and Application Process

Training is a prerequisite for obtaining a travel card. All potential travel cardholders must first complete the travel card self-study training course. The instructions for completing the government credit card contractor's on-line travel card application form can be accessed at the end of the course. All travel card applications must be in the applicant's name as shown in IRS official personnel records or in approved pseudonym names and must be signed by the applicant.

A travel card will be mailed in a plain envelope to the applicant at the statement billing mailing address indicated on the application form. It should be received within five to seven business days from the date the properly completed application is entered in the government credit card contractor's on-line application system.

Travel cardholders will need to call the government credit card contractor at the number on the back of the travel card to establish a PIN. The PIN will be used at chip enabled merchant terminals and for standard travel cardholders to obtain cash from the ATM for official IRS travel expenses that cannot be charged using the travel card. Information regarding the training and application process for obtaining a travel card is available on the IRS Source website.

Electronic Credit Review

The Office of Management and Budget (OMB) Circular A-123, Appendix B, Chapter 6, Creditworthiness, requires all agencies to perform a credit check on new travel card applicants using a Fair Isaac Corporation (FICO) credit score. A new travel card applicant is an employee who has not had a government-issued travel card within the last 12 months. Creditworthiness reviews are an important internal control to ensure that travel cardholders are financially responsible.

The option of consenting to an electronic review by the government credit card contractor is offered at the end of the travel card self-study training course. A new travel card applicant with a credit score of 660 or higher will receive a standard travel card. Applicants with a FICO credit score of less than 660, or who do not consent to an electronic credit review will receive a restricted travel card. Information regarding electronic credit checks is available on the IRS Source website.

Activating the Travel Card

Upon receipt of the travel card, travel cardholders must verify the accuracy of the information on the transmittal document and on the travel card.

If there is an error on the transmittal document or travel card, the cardholder should contact Credit Card Services via IRS Service Central to correct the problem.

If the information is correct, the travel cardholder should activate the travel card by calling the government credit card contractor at the telephone number on the activation sticker. When the call is completed, the card will be activated and ready for use.

Travel cardholders will need to call the government credit card contractor at the number on the back of the travel card to establish a PIN. The PIN will be used at chip enabled merchant terminals and for standard travel cardholders to obtain cash from the ATM for official IRS travel expenses that cannot be charged using the travel card.

Ordering a Replacement Card

If the travel card becomes worn, damaged, or defective in any way, the travel cardholder can order a replacement card by contacting the government credit card contractor at the telephone number listed on the back of the card.

Card Renewal Process

When the expiration date shown on the face of the travel card draws near, the government credit card contractor will send the travel cardholder a renewal card automatically. This generally, will occur two to four weeks prior to the expiration date. The renewal card will require activation. Activation instructions will be provided on a sticker affixed to the renewal card. Activating the renewal card automatically cancels the expiring card. The expired card should be properly disposed of by cutting it up.

Travel Card Refresher Training

Travel cardholders are required to complete refresher training every two years. The objectives of refresher training are to:

Ensure all travel cardholders are made aware of current program rules, regulations, guidelines and changes.

Strengthen the IRS travel card program internal controls.

Travel cardholders will be notified via email with detailed instructions when they are required to complete the refresher course. Travel cardholders will have approximately 45 calendar days to complete the training after being notified.

Monthly Statements

Travel cardholders receive a statement from the government credit card contractor if there is activity on the account or an outstanding balance, unless the travel cardholder has selected "Go Paperless" on the government credit card contractor’s website.

The billing cycle for travel card accounts closes on the third day of each month.

Travel cardholders are responsible for timely payment of all undisputed charges.

Statement Explanation

Travel cardholders will receive a statement of account from the government credit card contractor if there is activity on the account or an outstanding balance. The statement of account is available electronically if the travel cardholder selects "Go Paperless" on the government credit card contractor’s website or is mailed to the statement billing mailing address provided by the travel cardholder. This will usually be the travel cardholder’s home address, unless the travel cardholder has specified a different mailing address.

The monthly statement of account reflects activity on the account for the billing cycle. The billing cycle for travel cards closes on the third of each month. Each charge and credit transaction that posts to the travel cardholder's account during the billing cycle will be itemized on the statement of account. The statement of account will show the total amount due and the payment due date.

The travel cardholder must review the statement of account for erroneous or unauthorized charges. If any of these charges are identified, the travel cardholder must take prompt action to resolve the dispute. More Information is available on the IRS Source website.

Dispute Process

The travel cardholders are responsible for disputing any incorrect or unauthorized charges that appear on their monthly statements of account timely. Travel cardholders must contact the government credit card contractor representative within 90 days from the "transaction date" of the erroneous charge(s).

If the merchant's name and the charge(s) are not recognized by the travel cardholder, the cardholder should immediately contact the government credit card contractor to initiate a transaction dispute so the unrecognized charge(s) can be removed and a new travel card issued. More information is available on the IRS Source website.

If the merchant's name is recognized by the travel cardholder, but the charge was not authorized, the cardholder should contact the merchant to request a credit. If the credit does not post in the next billing cycle, the cardholder should contact the government credit card contractor to initiate a transaction dispute. If the dispute is not initiated within the 90-day time-frame, the cardholder will be responsible for paying the charge(s).

After the travel cardholder notifies the government credit card contractor, disputed amounts may be deducted from "total payments due" . Travel cardholders must be proactive in securing credits resulting from a dispute from merchants timely. Travel cardholders must timely pay all charges on their statement of account that have not been disputed timely.

Information regarding the dispute process is available on the IRS Source website.

Trip Cancellation

When the travel card is used to purchase common carrier transportation tickets through ETS and the trip is cancelled, if the reservation has not been ticketed, the travel authorization and reservation in ETS must be cancelled by the travel cardholder. No transaction fee will be incurred and the fare will not be charged to the travel card.

If the trip is cancelled after ticketing, the travel cardholder should contact the TMC to cancel and request a refund for the common carrier ticket. The travel authorization should not be cancelled in ETS and; the Concur Government Edition (CGE) fee is non-refundable. The travel cardholder should prepare a travel voucher to claim reimbursement for the CGE fee. If a common carrier charge appears on the travel cardholder's statement of account, the travel cardholder must contact the government credit card contractor at the number shown on the back of the travel card to initiate the dispute process. The cardholder must contact the hotel to cancel reservations booked directly with the hotel when booked via a block of rooms. Car and/or hotel only reservations charge on the day the authorization is approved or on the day of arrival if not cancelled timely, incurring a CGE reservation fee. Information about the dispute process is available on the IRS Source website.

Payment Terms

The travel cardholder is responsible for payment of all undisputed charges upon receipt of the monthly statement of account.

The travel cardholder must pay all undisputed charges in full upon receipt of the statement of account. The government credit card contractor must receive the travel cardholder's payment by the due date. The due date is 25 calendar days from the closing date on the statement of account in which the charges first appear. The travel cardholder is responsible for paying undisputed charges timely regardless of whether reimbursement has been received.

Government postage must not be used when remitting payments to the government credit card contractor.

Payment Methods

The travel cardholders may pay their accounts through ETS, through the government credit card contractor's website, by mail, or by telephone. Information regarding each payment method is available on the IRS Source website.

The IRS has implemented split disbursement and salary offset procedures for the government travel cards.

Making/Expediting Payment

Employees are required to use split disbursement. Split disbursement is the ETS default payment method. All employees have the option to change the method and amount of payment (e.g., meals and incidental expenses not charged on the travel card). However, if the method and amount of payment is changed, employees will be required to explain why the default split disbursement payment method was not used, which will be evaluated as part of the ETS pre-audit process.

Payments allocated to the government credit card contractor in ETS can be verified in the on-line payment feature or when the monthly paper statement of account is received in the mail. Travelers must pay any remaining travel card balance that was not covered by split disbursement to the employees individual billed government travel card. The remaining charges should be paid by the statement of account due date. It is the travel cardholder's responsibility to ensure payments are posted as designated in ETS. Information regarding the split disbursement feature in ETS is available on the IRS Source website.

Payments may be expedited using the on-line payment feature on the government credit card contractor's website. Travel cardholders must provide their American Bankers Association (ABA) routing number, account number and dollar amount. The government credit card contractor does not charge a fee for using the on-line payment feature; however, there may be a fee charged by the travel cardholder's financial institution. Information regarding on-line payments is available on the IRS Source website.

Payments to the government credit card contractor may be made by mail prior to receipt of the monthly paper statement of account. Travel cardholders should include their 16-digit account number with the remittance. A copy of the electronic statement of account may be enclosed with the remittance. Information regarding payments by mail is available on the IRS Source website.

The travel cardholders may use the government credit card contractor’s phone pay service to expedite payment by telephone using an electronic check service. Payments made by this method will post to the travel cardholder’s account immediately. Information regarding the use of the government credit card contractor’s optional method to expedite payment is available on the IRS Source website.

Travel Vouchers: Relationship to Travel Cards

The travel cardholders must file their travel vouchers promptly since all travel card charges must be paid within 25 calendar days from the closing date of the statement of account on which they appear. Travelers are responsible for payment of their IBA charge card bill in accordance with the cardholder agreement, even if the cardholder has not been reimbursed by IRS. Actual bank fees charged for non-payment will not be reimbursed by IRS. When properly submitted travel claims are not paid by IRS within 30 days, IRS will reimburse a late payment fee. This late payment fee is equivalent to interest calculated using the prevailing Prompt Payment Act Interest Rate plus a fee equivalent to any late payment charge the bank would have charged the traveler had they not paid the bill. All interest paid on late vouchers is considered income for payments of $600 or more during the calendar year and must be reported on an individual’s tax return.

Delinquent Accounts

Travel cards with a balance due that remains unpaid for a period of 61 days or more from the closing date of the statement of account on which the charges first appeared are considered delinquent. Failure to pay undisputed charges is a conduct issue that could result in disciplinary action.

Past Due Accounts

A travel card account with an unpaid, undisputed balance 31 days after the statement closing date on which the charge(s) first appeared is considered past due. If an account is unpaid 45 days from the statement closing date, the government credit card contractor will send the travel cardholder a "past due" letter. If the account remains unpaid at 55 days, the government credit card contractor will send the travel cardholder a pre-suspension notification. A travel card account with an unpaid, undisputed balance 61 days after the closing date is considered delinquent.

Suspension and Reactivation

If an account is unpaid 61 days from the statement closing date on which the charge(s) first appeared, the government credit card contractor will suspend the cardholder’s travel card account and the travel cardholder will not be able to use the travel card. The government credit card contractor will reactivate a suspended travel card after payment has been received.

Charges that have been disputed (and confirmed by the government credit card contractor by email) will not be considered delinquent until the government credit card contractor makes a determination.

At the time of suspension, any special privileges assigned to the account, such as an increased card limit, will be revoked. Special privileges will not be reinstated when the payment is made.

Multiple Suspensions

If an account has been suspended two times during a rolling 12-month period for undisputed amounts and becomes past due again, the government credit card contractor can cancel the travel card account. A rolling 12-month period begins in one month and concludes 12 months later. For example, if a travel cardholder account is suspended in May 2020, the suspension will continue to be considered as the first suspension until May 2021 when it will drop-off of the 12-month calendar.

The government credit card contractor will issue a letter to notify the travel cardholder and offer the travel cardholder an opportunity to avoid cancellation if the past due balance is paid within ten days from the date of the letter. A second letter will be sent to the travel cardholder if the account has been cancelled due to failure to pay the outstanding amount within the ten-day period.

Payments Returned for Non-Sufficient Funds

Payments by check, telephone or on-line that are returned by the government credit card contractor because of non-sufficient funds (NSF) will affect the travel cardholder’s account.

Upon the first instance of an NSF payment, any special privileges assigned to the travel cardholder’s account, such as an increased card limit, will be revoked.

When a second instance of an NSF occurs in a rolling 12-month period, the government credit card contractor will automatically cancel the travel cardholder’s account. The government credit card contractor will not reinstate an account that has a history of payments returned for non-sufficient funds.

Cancellation

If an account is unpaid 126 days from the closing date on the statement of account in which the delinquent charge(s) first appeared, the government credit card contractor will cancel the cardholder’s travel card account and revoke all charging privileges.

If an account remains unpaid for 151 days from the closing date of the statement period on the statement of account, the government credit card contractor may report the delinquency to the credit bureaus and it will appear on the travel cardholder’s personal credit history. More information is available on the IRS Source website.

Cancelled Card and Need to Travel

If an employee's travel card account has been suspended or cancelled for non-payment and, then, the employee is required to travel, the following sources of payment for allowable travel expenses are authorized:

CBA for common carrier transportation expenses only

Personal funds/personal charge cards, except for purchases of common carrier tickets over $100

Travel advances.

Salary Offset for Undisputed Travel Card Debt

The authority for federal agencies to collect undisputed delinquent amounts incurred on an employee's travel card from the employee's disposable pay is contained in the Travel and Transportation Reform Act of 1998 (Pub. L. No.105-264).

IRM 1.36.4, Administrative (Non-Tax) Debt Management, implements the IRS policy for salary offset.

The government credit card contractor may consider salary offset for outstanding undisputed travel card charges suspended accounts. Selection for salary offset is made at the government credit card contractor’s discretion using established collection criteria. Salary offset will be considered upon written request from the government credit card contractor and approval of IRS. See 1.32.4.2.8.2, Suspension and Reactivation, for additional information on suspended accounts.

No more than 15% of the employee's disposable pay per pay period will be collected under this procedure. The debt covered by this collection procedure is lower in priority to all other involuntary collection, garnishment and offset actions and will not be collected if higher priority debt would result in collecting more than 15% of the employee's disposable pay for any given pay period.

When the IRS receives a written request from the government credit card contractor for collection of travel card indebtedness, the employee will be afforded due process before any salary amounts are withheld. The IRS will notify the employee in writing of its intention to collect the debt. The employee will be provided 30 days to repay the delinquent balance or enter into a written payment agreement with the government credit card contractor.

Salary offset will continue until the full amount of the debt is collected or the employee makes full payment.

If the employee does not make full payment or enter into a payment agreement within the 30-day period, collection will begin the next pay period. The employee will receive a notification of the amount of the bi-weekly deduction.

The salary offset provision arises under the debt collection procedures in 41 CFR § 301-76.100, which provide due process rights to employees, including written notice and the right to request a review of the debt. If an employee is not disputing a travel card debt, the employee is waiving rights that arise under the Debt Collection Act.

Reinstatement Process

The government credit card contractor will rarely reinstate a travel card account that was cancelled due to non-payment. A travel card account that was cancelled due to non-sufficient funds or multiple suspensions will not be considered for reinstatement. If an employee's travel card account was cancelled as a result of non-payment and the employee wants to pursue reinstatement, the outstanding balance on the account, including late fees, must be paid in full. The employee should then contact their manager.

If the manager determines the employee's reinstatement request should be pursued, the employee will be required to complete the on-line travel card self-study training course available on the IRS Source website. The manager will complete the Request for Consideration of Reinstatement Form and forward it to Credit Card Services.

Upon receipt of the required documentation, Credit Card Services will review the employee's travel card account history. If the account has been full paid and has no history of any payment being made with a check with non-sufficient funds or collection agency involvement, Credit Card Services will forward the request to the government credit card contractor.

The government credit card contractor makes the final determination on whether the account will be reinstated. The government credit card contractor may review and consider the employee’s complete credit history in deciding whether to reinstate the individual’s account. Credit Card Services will notify the manager of the government credit card contractor’s decision. Due to the government credit card contractor’s required review of the account, the request could take several weeks to process.

If the account is reinstated and becomes past due again, Credit Card Services will cancel the account. No future reinstatement requests will be considered.

Information on requesting reinstatement of a travel card account and the Request for Consideration of Reinstatement Form is available on the IRS Source website.

Travel Card Account Changes

Information and procedures regarding account maintenance changes are available on the IRS Source website. Account maintenance changes include:

Name change

Address and phone number changes

Canceling your travel card

Reactivating a closed travel card account

ATM Access, Usage and Limit Changes

Limit increase

Declined transaction

Travel Card Problems

Information and procedures regarding travel card problems are available on the IRS Source website. Travel Card problems include:

Lost, stolen or compromised travel card

Delinquent accounts

Canceled trip

Incorrect charges

Account credit

Centrally Billed Account Program

A corporate travel card account set up for travelers who do not have an individually billed account to use for official IRS travel expenses (airline and train tickets). One CBA account is established for each IRS business unit.

Centrally Billed Account Guidelines

The CBA is a credit card account that travelers can use to charge common carrier transportation expenses and is available to:

Employees when issuance of the government contractor-issued travel card would adversely affect the IRS mission or put the employee at risk.

Employees who are not eligible to receive a government contractor-issued travel card.

New employees who have not yet obtained their own travel card.

Invitational travelers.

Employees who have received a written exemption from the mandatory use of the travel card from the director, Credit Card Services; and

Relocating employees and family members may use the CBA for house-hunting trips and en- route travel if the employee does not hold a government credit card.

A traveler who has a travel card cannot use the CBA unless they meet one of the following exceptions:

Incur foreign travel transportation costs.

Have a suspended or cancelled travel card account.

Authorized Uses of the Centrally Billed Account

The CBA can only be used for purchasing common carrier transportation tickets and related fees for official IRS travel while employees are in travel status away from their official station. Authorized uses are as follows:

Airline tickets

Railway tickets

CGE fees for transportation ticketing

Unauthorized Uses of the Centrally Billed Account

Unauthorized uses of the CBA include:

Personal travel (airline and train)

Rental cars and gasoline

Lodging and meals

Centrally Billed Account Ticket Authorization Process

The traveler’s manager must authorize the traveler to use the CBA. The traveler will use ETS to complete and sign a travel authorization. The signed travel authorization reflecting CBA as the method of reimbursement will route systemically to a credit card services conditional router for review and approval.

The Credit Card Services conditional router will review the reservation and will either approve (authorize) or disapprove (return) the request. The document is stamped in ETS and the traveler receives a general email message indicating the status.

Approved (authorized) requests will route to the traveler's manager for review and approval of the trip. The TMC will issue the transportation ticket three or four days prior to the scheduled departure date and will email or fax an invoice to the traveler, confirming the ticket has been purchased.

Disapproved (returned) requests will not include a justification in the email message from ETS. Travelers may review the justification and/or status of a pending request by selecting Digital Signature from the pull-down list located at the bottom of the ETS screen.

Additional information regarding the process for using the CBA is available on the IRS Source website.

Travel Voucher Considerations

The CBA charges are billed and paid monthly. Travelers who use the CBA cannot claim reimbursement for transportation and CGE fees on their travel voucher. Travelers should ensure that:

If using ETS, the method of reimbursement should reflect CBA on the transportation ticket and the CGE fee.

If using the manual travel authorization form, the travel voucher (Standard Form 1012) should indicate use of the CBA as the method of payment for the transportation ticket and the CGE fee.

Managers or approving officials should review the TMC itinerary or invoice attached to the voucher to determine how the transportation ticket was purchased. Expenses charged to the CBA should not be approved for reimbursement to the traveler. Information is available on the IRS Source website.

Unused Tickets

If the CBA issued ticket is not used, the TMC will issue a refund automatically within 24 hours (no exchanges are permitted).

Ticket Cancellation

When the CBA is used to purchase common carrier transportation tickets and the trip is cancelled, the employee must promptly notify the TMC and Credit Card Services.

If an electronic ticket was issued using the CBA, the traveler must notify the TMC of the cancelled trip immediately and request issuance of a credit.

If the ticket has been invoiced, the ETS travel authorization must be left open.

If a paper ticket was issued, the traveler must notify the TMC of the cancelled trip immediately and return the paper ticket to the TMC. A credit will not be issued for the paper ticket until the ticket is returned to the TMC.

Travelers must notify Credit Card Services via an IRS Service Central ticket or by calling the ERC at 866–743–5748 (TTY: 866-924-3578) for assistance if a trip is cancelled. The traveler must provide the following information immediately after the trip is cancelled:

Original travel authorization number;

Date the TMC confirmed cancellation and/or date paper ticket was returned for refund; and

Travel dates.

Special Travel Considerations

Last-minute travel - For last-minute travel, defined as Friday afternoon or weekend travel notification, the traveler may contact the TMC for transportation tickets. Travelers who do not have a travel card or have a travel card that is declining, may use the CBA. The TMC will issue the CBA ticket and notify Credit Card Services of the emergency issuance. The traveler must complete and the traveler’s manager or approving official must approve a travel authorization through ETS or on a manual travel authorization form.

Travel expenses charged to another business unit - The traveler's manager or approving official is responsible for ensuring the traveler has provided the correct funding codes in ETS or on the manual travel authorization form. When travel is not being charged to the traveler's home organization, the correct funding codes must be obtained from the organization funding the travel.

Disapproved (returned) CBA transportation requests - Current travel cardholders who selected CBA as the method of payment for transportation in ETS and were disapproved, must cancel the current transportation reservation and create a new reservation using their travel card.

Airport travelers (reservation without ticket or no reservation) - Travelers who arrive at the airport during business hours without an airline ticket and who must use the CBA (due to having no travel card or their travel card was declined) may contact the TMC to secure a reservation. The traveler must then contact the Employee Resource Center (ERC) and request expedited assistance to obtain approval to use the CBA and acquire the transportation ticket.

Invitational travel - The business unit will designate an IRS employee to serve as a representative for the invitational traveler. The designated IRS employee is responsible for making travel arrangements and completing the manual travel authorization form.

Relocation travel - Tickets for common carrier transportation authorized for an IRS employee's spouse for travel associated with house hunting can be charged to the CBA. En-route common carrier transportation tickets authorized for the IRS employee's spouse or dependents can also be charged to the CBA. IRS employees should:

Ensure the relocation authorization provides for house hunting and en-route travel.

Contact the TMC to make reservations.

Complete the manual travel authorization form.

Indirect Travel - Personal and Official Travel Combined

Employees are not able to combine personal and official travel reservations in ETS. The ETS is for official government travel only.

Employees who combine personal travel with official travel must call Duluth at 866-442-9925. Duluth will book a one-way official travel fare for the portion of travel between the official station and temporary duty (TDY) station. This fare must be purchased with the employee’s individually billed government travel card account (IBA) or the centrally-billed account (CBA) if traveler hasn’t received their IBA. Duluth will also note the total cost of a round-trip official travel fare on the itinerary/invoice, to be used on Form 15278, Cost Comparison worksheet.

Duluth will then book the personal travel portion. The personal ticket must be a fully refundable fare open to the public; otherwise, if official travel is canceled the employee will be responsible for the non-refundable fare. Government contract fares may not be used for personal travel. The employee will be charged a non-reimbursable leisure fee. An additional fee applies for each ticket issued. Both the tickets and associated fees must be charged to a personal credit/debit card, the IBA or CBA may not be used for the personal portion of the trip.

Official Travel Paid by Other Federal Agencies or Entity - Per IRM 1.32.11.10, Travel Payments from Other Federal Agencies, when an employee travels for another federal agency, the traveler has two options: Direct Reimbursement or Pay-In-Kind where the other agency/entity pays all expenses to the traveler.

Direct Reimbursement - The traveler completes an IRS ConcurGov authorization and voucher, no additional approval from Credit Card Services is needed.

Pay-In-Kind - The traveler must request and obtain approval prior to travel to use their IRS Government Travel Card from the director, Credit Card Services. An email request to *IRS CCS mailbox with subject line: Request to Use IRS Government Travel Card - Travel for Another Agency/Entity must include the travelers: Name TDY location Travel period/dates of travel Agency or Entity traveling for Documentation of event

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Charge Card Travel Frequently Asked Questions

Our FAQs provide information on frequent questions or concerns. If you have questions about specific topics not included here, please contact us or  your A/OPC .

• Travel Card

How much is the ATM fee?

Citibank ATM terminals do not charge an ATM terminal or access fee when using their card. Non-Citibank ATMs will usually charge a terminal fee. In the event you need to use an ATM that charges a terminal fee, Citibank will assess a 2.75% per cash advance fee, which can be claimed on your travel voucher.

How can I find an ATM?

Employees in the Washington, DC metro area may also use their Citibank cards for cash advances at the DOI Federal Credit Union ATMs located in the Main Interior Building and the USGS Headquarters in Reston, VA. The DOI Federal Credit Union does not charge terminal access fees, but the 2.75% per cash advance fee from Citibank will still apply.

Citibank ATMs locator .

Can I pay for Uber, Lyft, or other similar services with my travel card?

The short answer is yes, if the use of these services is more advantageous to the Government compared to other traditional counterparts (e.g., car rental). However, travelers are responsible for ensuring these services are used during non-peak periods to avoid premium surcharges. Be sure, if you use an Uber, Lyft, or another similar service for personal use that your government card is not associated with the transaction/charge.

Can I use my travel card if my purchase card does not work?

No, travel cards may only be used for expenses related to official travel. If your card has a decline, you should contact your A/OPC or Citibank to resolve the issue.

What fees are associated with the Travel program?

• Late Fee – If your account has been cancelled, a 2.5% late fee of the balance due will be charged for any payment not received within 96 calendar days past the closing date on the statement of account in which the charge first appeared.
• Travel Card Cash Advance Fee/ATM – The travel card cash advance fee is 2.75% of the amount of each cash advance transaction. In some cases, an additional surcharge may be imposed by ATM operators.
• Returned/Rejected Payment Fee – If your check or electronic payment is not honored, or if Citibank must return it to you because it cannot be processed, then you will be charged a returned/rejected fee of $10.00. In most cases the merchant’s bank will impose additional fees and Citibank will pass those on to the cardholder.
• Collection Fees – If Citibank refers your account to an attorney for collection, you will be responsible for any attorney’s fees, not to exceed one third of recovered amount plus actual court costs, except where prohibited by law.
• Expedited Card Fee – The expedited card fee is fixed at $25.00 per request for expediting a card via courier to the cardholder or a company location.
• Foreign Transaction Fees – For transactions made with a foreign merchant in foreign currently or the account billing currency, fees established by the Card Association and levied to Citi will be passed on, plus a fee of 1.5%.

Other than the cash advance, expedited card fees, and foreign transaction fees, these fees cannot be paid or reimbursed by the government.

How will I pay for individually billed transactions on my Citibank card?

There are three ways to make payment at no charge:

• Mail in your payment with the coupon from your monthly statement;
• On-line in CitiManager at www.citimanager.com/login ; or,
• By telephone at 800-790-7206 (within the United States); or 904-954-7850 (collect calls from outside the United States).

Payment cannot be made at Citibank branch offices.

How can I distinguish individually billed travel transactions from centrally billed transactions on my monthly Citibank cardholder statement of account?

Look for the balance due amount. Those are individually billed items. Centrally billed items will be on the memo statement section of the statement and will be listed under Diverted Transactions. Individually billed transactions will appear in a separate section at the top of the statement.

How can my hotel know that my GSA Tax Advantage Card is tax exempt?

To determine whether the travel account is a CBA, IBA, or Tax Advantage Travel Account, refer to the 6th digit of the account number.

Federal government travelers using GSA SmartPay Travel Accounts may be exempt from state taxes in select states. In addition, state tax exemption forms, official business travel documentation, or a Federal Government ID may be required to receive state tax exemption. Visit the State Tax Information page on the GSA website to find out the details for each state.

Best Practices

• Visit the US State Tax Map to determine if the state you are traveling to exempts taxes.
• If the state exempts taxes, determine what additional information is required (tax exemption form, official travel documentation or a Federal Government ID) and bring it with you on travel.
• When traveling to a tax-exempt state, contact the hotel before you travel to verify that taxes will not be charged to your GSA SmartPay Travel Account.
• If the hotel does not recognize tax exemption status, please refer hotel representatives to the GSA SmartPay website or the state’s taxation authority to verify tax exemption.
• Maintain copies of all receipts in order to verify taxes assessed; receipts should be maintained for6 years and 3 months in the bank’s EAS or ConcurGov.
• In accordance with the Travel and Transportation Reform Act of 1998 (PL 105-264), please use the GSA SmartPay Travel Account when you are on official federal government travel. States will not exempt taxes on personal accounts and your agency will not have the ability to earn important refunds.

See GSA’s SmartPay3 website for more information.

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When do federal employees get exemptions from state accommodations tax?

• May 5, 2021 | Jennifer Sokolowsky

Lodging taxes follow most travelers wherever they go in the United States. However, travelers on U.S. government business may get a break, as some states exempt federal employees from paying state taxes on accommodations. If you’re renting a property out to a federal employee, how do you know if a traveler should get an exemption from state sales tax? Federal employees must meet certain conditions to qualify for an exemption. First, they’ll need to have government identification and be on official government-related business travel. Different states have varying requirements for proof of this, and in some states, federal employees may also have to fill out official forms to get the exemption.

Federal employees also need to pay for their accommodations with a government travel credit card. There are  two different categories of federal government travel credit cards .

• Centrally Billed Account (CBA) cards are managed by one person in an organization for several travelers. These are considered direct payments from the government.
• Individually Billed Account (IBA) travel cards are managed by each traveler individually and are not considered direct government payment.

Accommodations for official government travel paid for by CBA cards are exempt from state taxes in the vast majority of states, with a few exceptions: Arizona, Hawaii, Illinois, and new Mexico.

On the other hand, federal employees are less likely to qualify for an exemption when they use an IBA card to pay. Accommodations paid for with IBA cards are only exempt from state taxes in the following states: Delaware, Florida, Kansas, Louisiana, Massachusetts, New York, Oregon, Pennsylvania, Texas, and Wisconsin. IIBA lodging purchases are NOT exempt from state taxes in the following states: Alabama, Arizona, Arkansas, Colorado, Connecticut, District of Columbia, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kentucky, Maine, Maryland, Michigan, Minnesota, Mississippi, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Virginia, Washington, West Virginia, and Wyoming. There are three states that have no statewide taxes that apply to accommodations in the first place — Alaska, California, and Missouri — so no exemption is needed or possible in those states. These rules only apply to statewide taxes. Individual municipalities in any of these states may also levy taxes on accommodations, and their rules for federal employee exemptions may be different than the state’s. It’s important to check with your local tax jurisdiction and understand the rules for exemption from local accommodation taxes.

MyLodgeTax  can help automate and simplify tax compliance for short-term rental hosts. If you have tax questions related to vacation rental properties,  drop us a line  and we’ll get back to you with answers.

Are you collecting the right lodging tax rate on your vacation rental?

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Card / Account Holders and Approving Officials Travel Training

Travel Training

Introduction: welcome to the course, welcome to the gsa smartpay® travel training for card/account holders and approving officials.

As a federal government employee going on official government travel, you are expected to be familiar with the Federal Travel Regulations (FTR) and other government travel policies.

This training course is intended to teach you the basics about your roles and responsibilities as a card/account holder or approving official and can be used as refresher training as required by your agency. We encourage you to also learn about your agency’s specific travel program requirements and policies. After reviewing each lesson, click on the button to go to the next lesson. The quiz is only available on the website and can be accessed after you complete the final lesson.

Note: The GSA SmartPay training website is an independent training system and does not connect/communicate with any other agency training systems.

Lesson 1: Travel Program Overview

What is the gsa smartpay® program.

Established in 1998, the GSA SmartPay program is the world’s largest government charge card and commercial payment solutions program, providing services to more than 250 federal agencies/organizations and Native American tribal governments with 6.5 million total accounts. GSA SmartPay payment solutions enable authorized government employees to make purchases on behalf of the federal government in support of their agency’s mission. The GSA SmartPay program includes the following business lines:

• GSA SmartPay Purchase.
• GSA SmartPay Travel.
• GSA SmartPay Fleet.
• GSA SmartPay Tax Advantage Travel.
• GSA SmartPay Integrated.

Through the Master Contract with multiple banks, the GSA SmartPay program enables agencies/organizations across the federal government to obtain payment solutions to support mission needs. The Master Contract, administered by GSA, is a fixed price, indefinite delivery, indefinite quantity (IDIQ) contract. The maximum base period for the initial order is four years with three, three-year options.

Agencies/organizations issue a task order under the GSA SmartPay 3 Master Contract to one of the GSA SmartPay contractor banks – Citibank or U.S. Bank. Then, the awarded bank provides payment solutions to the agency.

Through the task order, your agency/organization program coordinator (A/OPC) sets up accounts for the card/account holders, manages the accounts using the bank’s Electronic Access System (EAS), and resolves issues or questions by working directly with a bank representative.

Specific to travel, the GSA SmartPay program provides card/account holders with a means to pay for all travel and travel-related expenses. Additionally, the GSA SmartPay program is the primary mechanism used to purchase airline, rail, and bus tickets at significantly reduced fares under the GSA City Pair Program (CPP) .

What are the benefits to using the GSA SmartPay Master Contract for obtaining payment services?

The GSA SmartPay program has continued to grow through increased adoption as agencies/organizations realize benefits afforded under the program.

Utilizing the GSA SmartPay Master Contract means:

• A faster contract acquisition process and reduced risk of protest, as compared with a full and open competitive procurement.
• Favorable negotiating platform and contract terms.
• Awards to contractor banks based on a competitive bidding process.
• Established relationships with contractor banks.
• A broad range of flexible products and services for agencies/organizations as well as the flexibility to add products and services.
• Ongoing support for your agency/organization.

What are some of the overall benefits to using the GSA SmartPay program?

Agency refunds.

Agencies have the opportunity to earn refunds based on the dollar volume of transactions and the speed of payment.

Safety and Transparency

The GSA SmartPay program provides secure solutions for efficient payment transactions. Customers also have access to tools that provide increased transparency to spend and performance data.

Electronic Access to Data

Through the GSA SmartPay contractor bank’s electronic access system (EAS), account managers and card/account holders have immediate access to complete transaction-level data, helping to mitigate fraud, waste and abuse.

Worldwide Acceptance

Through the use of commercial payment infrastructure, customers are able to use GSA SmartPay solutions anywhere in the world where merchants accept cards.

Identification for Discount Programs

GSA SmartPay solutions provide automatic point-of-sale recognition for many GSA discount programs, including Federal Strategic Sourcing Initiative (FSSI), the GSA City Pair Program (CPP) and more.

Other Benefits

GSA SmartPay payment solutions provide other less tangible benefits including travel insurance and eliminating the need for imprest funds or petty cash at the agency.

Why does the U.S. Government have a travel payment solutions program?

The Travel and Transportation Reform Act of 1998 (Public Law 105-264) [PDF, 9 pages] mandates that federal government card/account holders use the travel card/account for official government travel expenses. Additionally, the Federal Travel Regulation (FTR) mandates use of the travel card/account in almost all cases (see FTR Subpart H §301-70.700 for exemptions ). The travel card/account allows individual card/account holders to pay for travel expenses and receive cash advances. In many instances, use of the travel/card account eliminated the need for agencies to issue travel cash advances. Government card/account usage provides streamlined, best-practice processes that are consistent with private industry standards.

What are some types of GSA SmartPay Travel cards/accounts?

Individually billed accounts (ibas).

• Most common travel card/account.
• Issued to an employee designated by the agency/organization in the employee’s name.
• Used to pay for official travel and travel-related expenses.
• Only issued to federal employees or employees of tribes or tribal organizations.
• May be used for local travel only if authorized by written policy of the agency/organization.
• Agencies/organizations reimburse employees only for authorized and allowable expenses.
• Card/account holders are directly responsible for all purchases charged to the IBA account.
• Payment may be made directly by the card/account holder, agency/organization or in the form of a split disbursement in accordance with agency/organization policy.

Centrally Billed Accounts (CBAs)

• Established by the bank at the request of the agency/organization to pay for official travel charges and official travel-related expenses.
• Generally used to purchase common carrier transportation tickets for employee official travel through third-party arrangements, such as the GSA E-Gov Travel Service (ETS) for civilian agencies, the Defense Travel System (DTS) for the Department of Defense or permissible equivalent travel system.
• Agencies/organizations may also make purchases through their Travel Management Centers (TMCs), commercial travel offices and through other government contracts.
• Agency is directly billed and is liable for making the payment.
• Payment is made directly to the bank by the government.

Tax Advantage Travel Accounts

• Used to pay for travel and travel-related expenses.
• Combines IBA and CBA transactions to provide tax exemption at the point of sale for rental car and lodging expenses.
• Charges for rental cars and lodging will be automatically billed to a CBA for payment, taking advantage of the government’s CBA tax exemption status for those types of accounts.
• Charges for other travel-related purchases, such as meals and incidentals, are billed to the IBA portion of the account and will still incur tax. The individual traveler will still be liable for payment to the bank for those charges.

How do I recognize GSA SmartPay Travel cards/accounts?

Typically, travel cards have one of these designs:

Please note that card designs may vary.

GSA SmartPay Travel cards/accounts use the following prefixes:

For the travel business line only, the sixth digit will identify whether the account is a CBA or IBA.

Why is it important to understand your travel card/account type?

Tax exemption and liability differ depending on the travel card/account type.

Tax exemption considerations

• All GSA SmartPay CBAs should be exempt from state taxes.
• Federal government travelers using the GSA SmartPay IBAs may be exempt from state taxes in select states.
• Card/account holders should review and understand the state tax policy for the state where you will be traveling to and should make sure to have all necessary forms before traveling.

Liability considerations

Iba accounts.

• Liability for charges on the IBA rests with the individual card/account holder, not with the agency/organization.
• If the card/account holder fails to pay his/her account on a timely basis, the bank may suspend or cancel the account and assess late charges and fees.
• If the bank cancels an account due to delinquency, the bank may report that information to credit bureaus and the information will appear on the card/account holder’s personal credit report.
• The bank can pursue debt collection to obtain repayment of the charges.
• The agency/organization is never responsible or legally liable for the account.

CBA Accounts

• Liability for charges on the CBA rests with the agency/organization, not with the individual card/account holder.
• Because the account is a combination of both CBA and IBA, the liability will be determined by the type of purchase.
• If it is a CBA purchase, the liability rests with the government.
• If it is an IBA purchase, the liability rests with the card/account holder.

How would someone check tax exemption status?

Here is a typical example of how to check tax exemption status:

• Jo is planning an official government trip to the GSA SmartPay Training Forum in Orlando, Florida.
• During the planning stages for the trip, she checks the GSA SmartPay website to find out more information about tax exemption in Florida.
• Jo learns that IBA travel cards/accounts are tax exempt in Florida. In addition, while no form is required, Florida does allow hotels to require a “Certificate of Exemption”. She also saved the Florida Department of Revenue’s phone number in case any questions came up during her trip.
• Jo confirms that she has a GSA SmartPay IBA travel card/account – the first four digits are “4486” and the 6th digit is a “4”.
• Jo books the hotel room and follows up with a call to verify that the hotel is compliant with the state’s tax exemption policy. If not, she’s given herself plenty of time to find another hotel that does comply.

Lesson 2: Key Participants

Who are the key participants in the gsa smartpay® program within my agency/organization and what are their responsibilities, agency/organization program coordinators (a/opcs).

• Overall management and oversight of the cards/accounts under their span of control.
• Set up cards/accounts and designate authorization controls.
• Serve as a liaison between card/account holders and the bank.
• Provide ongoing advice and assistance to card/account holders.
• Develop agency program procedures and policies as necessary.
• Audit cards/accounts as required by the agency’s policy.
• Use the bank’s Electronic Access System (EAS) to perform account management and oversight.

Approving Officials (AO)

• Typically the card/account holder’s supervisor.
• Assure proper use of the card/account.
• Determine if purchases are necessary for accomplishing the mission of the agency.

Card/Account Holders

• Designated by an agency/organization to receive a card/account.
• Secure the payment solution.
• Maintain records relating to transactions, as required.
• Use the card/account ethically for official government purposes only.

Designated Billing Offices (DBO)

• Serve as the focal point for receipt of official centrally billed invoices.
• Oversee the proper processing of invoices.
• Ensure invoices are paid within the Prompt Payment Act timeframes.

Transaction Dispute Officers (TDO)

• Assist the agency/organization and the bank in tracking and resolving disputed transactions.

EC/EDI Offices (EO)

• Focal point for electronic commerce/electronic data interchange (EC/EDI) for the agency/organization.
• Oversee the proper implementation of the EC/EDI capabilities and processes.

Who are the key participants in the GSA SmartPay program that are outside of my agency/organization and what are their responsibilities?

Contractor/issuing banks.

• Enable merchant payments for purchase transactions.
• Establish cards/accounts.
• Issue cards, if required.
• Prepare the monthly statement for each card/account holder.
• Issue invoices to the Designated Billing Offices (DBO).
• Provide 24-hour customer service.
• Prepare reports that assist the agency in effectively utilizing the program.
• Examples include Citibank and U.S. Bank.
• Financial institutions that dictate where payments can be processed.
• Facilitate the payment process between card/account holders, merchants, and issuing financial institutions.
• Examples include Visa and Mastercard.
• Source for supplies or services.
• May be a required source inside or outside the government, another government agency, or a private sector merchant.

GSA Contracting Officer

• Administers the GSA SmartPay Master Contract on behalf of all authorized users, including your agency/organization.
• Make changes to the GSA SmartPay Master Contract requirements.
• Legally commit or obligate the government to the expenditure of public funds for the GSA SmartPay Master Contract.
• Render a final decision on a dispute pertaining to the GSA SmartPay Master Contract.

Is there anyone else who will be involved with the GSA SmartPay program?

Because the GSA SmartPay program is a highly visible program and receives a lot of interest both within and outside your agency/organization, your agency/organization’s management, the Inspector General (IG) staff and other investigators/auditors will likely be interested in the performance of the travel program. Many agencies/organizations will have periodic audits of the travel program and your A/OPC will likely be a key player in those audits. Additionally, you may find that the Office of Management and Budget (OMB) and Congress take an interest in the performance of your program.

Lesson 3: Travel Card/Account Use

What is the appropriate use of the gsa smartpay® travel card/account.

The GSA SmartPay Travel cards/accounts may be used ONLY for authorized official travel and travel-related expenses. Official travel expenses are broadly categorized as transportation, lodging, meals and incidentals.

The travel card/account must not be used for personal expenses unrelated to official government travel. This is considered to be misuse of the account or use of a federal payment solution by an authorized user for other than the official government purpose(s) for which it is intended.

To help prevent misuse, the travel card/account may be electronically coded to be rejected at merchant locations that your agency has determined are not necessary for conducting official government business.

Some agencies allow the GSA SmartPay Travel card/account to be used for local travel.

Here’s an example of local travel use:

Sarah is traveling to a training class in Washington, D.C., which is located within the vicinity of her regular duty station. To attend the event, she must either take a taxi or public transportation. Official government travel authorization is not provided or necessary for this class. However, Sarah is able to use her GSA SmartPay Travel card/account because her agency policy has authorized employees to use their IBA travel card for local travel and related expenses.

How does the GSA SmartPay Tax Advantage Travel card/account work?

The Tax Advantage Travel card/account is issued to an employee designated by the agency/organization in the employee’s name.

Agency/organization program coordinators (A/OPCs) will work with their contractor bank to identify Merchant Category Codes (MCCs) for rental cars and lodging to be excluded from taxes.

Accounts will be established using IBA procedures, to include credit checks or other creditworthiness assessments.

When the card/account is used, invoices will be sent to the employee and the agency/organization for payment via split disbursement.

The CBA portion of the charges will be paid by the agency and the IBA portion of the charges will be the responsibility of the employee.

Agencies/organizations must specify invoice elements in their task order level requirements.

Here’s an example of Tax Advantage Travel card/account use:

Andrew is on official government travel and is checking into the hotel using his Tax Advantage Travel card/account. The process does not change from how hotel merchants run the card and verify tax exemption status today. The hotel will need to verify (through use of the 6th digit and the BIN) that the payment is being directly provided by the government through the CBA function. Once verified, Andrew will provide any required CBA forms to the hotel. Required forms vary from state to state and can be found on the GSA SmartPay website . Even if the state does not exempt taxes for the IBA transactions today, it is still required to exempt all of the CBA transactions. At the end of the month, when Andrew receives his invoice from the bank, the hotel should already be paid for through his agency’s CBA process. He will just need to pay for his meals and incidentals.

Are there exceptions to using the GSA SmartPay Travel card/account while on official travel?

Yes, exceptions to using the GSA SmartPay Travel card/account include:

• The vendor does not accept the payment solution.
• The GSA Administrator granted an exemption ( FTR Subpart H §301-70.700 ).
• Your agency head granted an exemption.

The GSA SmartPay Travel card/account may be used for authorized official travel and authorized travel-related expenses ONLY. Official travel expenses include transportation, lodging, meals and incidentals. The travel card/account will be printed in the cardholder’s name and must not be used by any other person. The cardholder is personally liable for all charges made on their travel card/account. They should not use their government travel card/account for any personal expenses.

What is Section 889 and how does it apply to purchases?

Section 889 of the John S. McCain National Defense Authorization Act (NDAA) for Fiscal Year 2019 ( P.L. 115-232 [PDF, 789 pages] ) and the Federal Acquisition Regulation (FAR) Case 2018-017 prohibit the purchase of covered telecommunications equipment and services from merchants who sell products containing spyware. These devices could pose a threat to U.S. security by spying on or disrupting communications within the U.S. Therefore, GSA SmartPay card/account holders should follow their agency’s policy regarding Section 889 compliance.

Lesson 4: Obtaining a Travel Card/Account

How do i apply for a gsa smartpay® travel card/account.

To apply for a GSA SmartPay Travel card/account, prospective applicants should:

• Provide an address (typically your home address) where a GSA SmartPay Travel card should be mailed.
• Keep on hand the identifier to activate your travel card/account.
• Talk about ATM access with your A/OPC.
• You are personally liable and responsible for all charges whether or not you are reimbursed by your agency.
• Your credit rating may be affected if the card/account is canceled.
• You may be subject to disciplinary action and/or salary offset for late payment.
• Sign and submit the application. Most agencies also require a supervisor’s signature.

Am I required to have a creditworthiness assessment before receiving a card/account?

A creditworthiness assessment is used as an internal control to ensure that card/account holders are financially responsible. If you are a new travel card/account applicant, then your agency is required to assess your creditworthiness in accordance with Public Law 112-194 (Government Charge Card Abuse Prevention Act of 2012) [PDF, 7 pages] before a card/account is issued.

In some cases, a restricted card/account may be issued if the applicant has a low creditworthiness score or refuses a credit check. A restricted card includes constraints such as:

• Reducing the limit on individual transaction amounts.
• Limiting the types of transactions allowed.
• Issuing a declining balance card that automatically restricts dollar amount and transaction types.
• Limiting the dollar amount of transactions that can be applied to the card within a particular time period.
• Limiting the length of time a card remains active, such as for the length of time the card/account holder is in official travel status.
• Restricting use at ATMs.

Please contact your agency/organization program coordinator (A/OPC) for your agency-specific process for assessing creditworthiness.

When will I receive my GSA SmartPay Travel card/account?

New applicants should receive their GSA SmartPay Travel card/account from the contractor bank to the address provided in your application within 10–14 calendar days from the time the application is submitted by your A/OPC.

Replacements for lost, stolen, broken or otherwise unusable cards will be sent within 48 hours of the agency/organization request.

In the case of an emergency, such as response to a natural disaster, threat to national security, and military mobilization, the contractor bank will send a GSA SmartPay Travel card within 24 hours of the request.

If you have ATM authorization, the contractor bank will mail the PIN for your ATM separately. Typically, you should receive the PIN within a few days after receiving your travel card/account; however, you may receive the PIN before you receive the travel card/account.

When you receive your GSA SmartPay Travel card/account:

• Read the Cardholder Agreement.
• Sign the back of your GSA SmartPay Travel charge card, if applicable.
• Activate your GSA SmartPay Travel card/account.
• Secure your GSA SmartPay Travel card/account until you are ready to travel.
• Read and understand your agency specific travel policy and procedures.
• Find out what documents or receipts you will need to keep.
• For civilians, become familiar with the Federal Travel Regulation (FTR) - 41 Code of Federal Regulations (CFR), Chapters 300-304 .
• For DoD employees, become familiar with the Joint Travel Regulations (JTR) .
• For U.S. Department of State Foreign Service members, become familiar with the Foreign Affairs Manual (Volume 4, Chapter 460 (4 FAM 460) and Volume 14, Chapter 500 (14 FAM 500)).

Lesson 5: Planning for the Trip

How do i complete a travel authorization (ta).

The first step to planning for official government travel is to determine:

• The purpose of the trip.
• Length of time you will be on travel.
• Destination(s).
• Dates of departure/return.
• Whether a vehicle will be needed while at your destination.

Please note that card/account holders traveling locally and not under an official travel authorization may use their GSA SmartPay® Travel card/account for local travel expenses only when expressly authorized by agency policy.

Next, fill out a Travel Authorization (TA), which serves as the official authorization to take the trip. The TA will need to be signed by your supervisor and routed for other necessary approvals. In order to complete the TA, please collect the following information:

Transportation Fares

• Airline: GSA negotiates special reduced rates with airline companies under the GSA City Pair Program (CPP).
• Privately-Owned Vehicles (POVs): Mileage rates for using POVs are updated annually.
• Train Transportation: Check with your Travel Management Company (TMC) for train transportation fares.

Lodging Expenses

• Daily lodging rates vary by time of year and location.
• State Tax Exemption: Depending on the type of account you are using and the state where you are traveling, your expenses may be tax exempt. If you are traveling to a state which does not grant tax exemption for your type of account, taxes are reimbursable by your agency. Before leaving for travel, visit the GSA SmartPay website or contact the state directly for tax exemption information and to obtain any state tax exemption forms, if required.

Meals and Incidental Expenses (M&IE)

• The per diem allowance for M&IE is reimbursable; however, rates vary based on location.
• On the first and last travel days, federal employees are only eligible for 75% of the total M&IE rate for their temporary duty travel location (not their official duty station location).
• The M&IE Breakdown shows the breakdown by meal for travel in the continental U.S.

Actual Expenses

• In situations where normal per diem rates are not sufficient to cover costs, actual expenses are allowable.
• This method of reimbursement must be approved ahead of time on your TA.
• Refer to Federal Travel Regulation (FTR) 301-11.303, Actual Expense for more information.

Training Event/Conference Attendance

• Special rates may apply for federal government attendance at training events/conferences.
• All fees must be indicated on your TA and approved ahead of time.
• Advance payment for a registration fee may be reimbursed as soon as your TA has been approved and after you have submitted the proper travel claim/voucher for the expenses incurred.
• Refer to FTR 301-74, Conference Planning for more information.

Let’s walk through an example of how to build a travel estimate using the tools provided in this training.

• Sam is stationed in Richmond, Virginia and has received an assignment requiring travel to Dover, Delaware in March 2023.
• Sam will drive to Delaware on Monday morning and will return on Friday afternoon. This requires four nights of lodging and five days of M&IE.
• Sam will be using his Individually Billed Account (IBA) travel card to pay for all travel-related expenses.
• Sam determines the per diem rate for his lodging and M&IE.
• For March 2023, the rates are $98 per night for lodging and $59 per day for M&IE for Delaware.
• Remembering that on the first and last travel day, federal employees are only eligible for 75% of the total M&IE for their temporary duty travel location, he notes that M&IE will only be $44.25 for his first and last travel days after viewing the M&IE Breakdown .
• Next, he visits the GSA SmartPay website and determines that IBA cards are tax exempt in Delaware.
• Sam downloads a copy of the required tax exemption form to take with him and makes note of the phone number for Delaware tax information.
• Next, he determines the mileage for use of his POV . For 2023, the mileage reimbursement rate per mile is $0.655. Sam estimates the distance to his destination at 204 miles and makes note that he receives mileage for both to and from his destination for a total of 408 miles.
• Finally, Sam has all the information he needs and is ready to calculate his totals.

Sam’s total trip expense estimate is $924.74 .

Lesson 6: Making Reservations

What is the travel management system/commercial travel office for airline, lodging and car rental.

As a federal government traveler on official travel, you are required to use the Travel Management System selected by your agency for all common carrier, lodging and car rental arrangements. Only the head of your agency or his/her designee may exempt certain types of travel arrangements from the mandatory use of the Travel Management System.

At most agencies, you will make travel reservations through your agency’s Travel Management Center (TMC) or Commercial Travel Office (CTO) if you work at the Department of Defense. The TMC/CTO may charge your agency a fee for processing the transaction. If there are several transactions, such as transportation and lodging reservations, the fee may be lower if you make all arrangements at the same time. Generally, the TMC/CTO pays for airline tickets using your agency’s travel CBA, so these charges will not appear on your GSA SmartPay® Individually Billed Account (IBA) Travel card/account. However, please check with your agency as some may require you to use your IBA travel card/account for airline tickets.

What are the benefits of the TMC/CTO?

There are several benefits to having the TMC/CTO make your reservations:

• Compliance with the Fly America Act , governmentwide travel policies, contract city pair fares, electronic ticketing and ticket delivery.
• Compliance with the Hotel/Motel Fire Safety Act .
• Provides Federal Travel Regulation (FTR), Federal Emergency Management Agency (FEMA) and Americans with Disabilities Act (ADA) compliant hotel rooms for federal government travelers on official business.
• Customers receive benefits such as best price/value (at or below per diem), policy compliant hotels, flexibility when canceling, a variety of booking channels and quality lodging worldwide.
• Hotels are educated in state tax exempt policy and procedures.

For lodging reservations placed outside of FedRooms, make sure to ask:

• Is the facility on the FEMA list of fire safe lodging?
• What is the hotel’s cancellation policy? Be sure to cancel within the appropriate times if you will not be using the room. Most hotels charge for last minute cancellations or no-shows.
• What is the late arrival policy?
• When does the hotel charge your GSA SmartPay Travel card/account? This is important because it will affect your ability to receive timely reimbursement from your agency.
• Does the hotel honor the state tax exemption policy? Some states are tax exempt for GSA SmartPay Travel IBAs. If you are traveling to a state which does not grant tax exemptions, taxes are reimbursable. Before leaving for travel, make sure you know the tax exempt policy for your destination by checking the GSA SmartPay website .

For airline reservations:

• Use of City Pair fares is mandatory unless a valid exception is listed in the FTR 301-10.107 .
• FTR requires that the more highly discounted “CA” fare be considered first and chosen if available and meets mission requirements.
• In order to obtain a refund for unused or partially used tickets, the traveler is responsible for contacting the travel agent, the TMC/CTO or airline (if tickets were purchased directly from the airline).

Lesson 7: The Week Before the Trip

What is a quick checklist to review to make sure that i’m ready for my trip, travel checklist.

When packing for your trip, don’t forget:

• Your government issued picture ID card/badge or driver’s license.
• A copy of your travel authorization.
• Your GSA SmartPay® Travel card/account to pay for official travel expenses.
• Personal cash or personal credit cards to pay for personal expenses.
• Lodging tax exempt forms, if required.
• A record of expenses – write down your expenses and save receipts. Lodging receipts are required by all agencies. Follow agency policy with regard to other receipts.

What are some examples of reimbursable and non-reimbursable expenses for my upcoming trip?

Reimbursable expenses.

• Airfare and baggage fees.
• Maximum lodging amount allowed for the per diem locality excluding lodging tax.
• Meals (up to the rate for the per diem locality).
• Personal calls (per agency policy).
• Work related telephone calls and faxing.
• Laundry and dry cleaning (at the TDY location and only after consecutive nights lodging on official domestic travel).
• Car rental (approved).
• Shuttle, taxi and tips.
• ATM fees if allowed by your agency (cash advances for official travel only).

Non-reimbursable expenses

• Business or First Class airfares without prior written approval.
• Amount in excess of lodging amount allowed for the per diem locality unless previously approved.
• Meal costs over the rate for the per diem locality.
• Gifts and souvenirs.
• Postcards and postage.
• Personal expenses.

How do I get my airline tickets?

Most Travel Management Centers (TMC) or Commercial Travel Offices (CTO) use e-ticketing and will send your itinerary and ticket confirmation through email. With e-ticketing, you will not get a physical ticket, only information about the reservation. If your TMC/CTO mails airline tickets, pick up your ticket as close to the date of departure as possible.

Federal employees may retain, for personal use, frequent flyer miles earned while on official government travel.

Can I receive a cash advance?

In accordance with agency policy, you may obtain cash to cover all anticipated out-of-pocket cash expenses for the trip before you leave. The preferred and most efficient method to obtain a cash advance is by using your government travel card to withdraw cash from an ATM machine. As a reminder, do not withdraw cash for personal use.

Lesson 8: During Your Trip

What happens if my gsa smartpay® travel card/account doesn’t work.

If your GSA SmartPay Travel card/account does not work, there may be several possible reasons this may occur including:

• The transaction may be denied due to an authorization control such as a Merchant Category Code (MCC) block. An MCC is a four-digit code used to identify the type of business a merchant conducts (gas stations, restaurants, airlines, etc). The merchant chooses their MCC with their bank. Agency/organization program coordinators (A/OPCs) use MCCs to control what purchases are allowable. If your card/account does not work due to an MCC block, contact your program coordinator for advice or to get the block lifted. The bank cannot unblock a merchant category code or raise your credit limit without approval from your A/OPC.
• Your travel card/account may be suspended or canceled due to delinquent payment. If you recently paid the bill, it may not have been posted yet, or there may be other payment problems. Contact the bank’s customer service for advice. See the Resources page of this training for contact information for Citibank and U.S. Bank.

When should I use the ATM while on travel?

Use the ATM feature of your GSA SmartPay Travel card to obtain cash for official travel expenses authorized on your travel authorization. If you need assistance finding the nearest ATM, contact the bank’s customer service at the number on the back of your GSA SmartPay Travel card. If you lose or forget the PIN, you must apply for a new one and it will be mailed to the address provided at the time of application. Bank personnel are not able to look up the PIN for you. Your agency limits ATM use to a maximum dollar transaction over a specified period of time. Contact your A/OPC to find out your ATM limits.

Do not use the ATM with your GSA SmartPay Travel card to obtain cash for personal expenses.

What are ATM fees?

• The contractor bank may charge a minimal fee for ATM use.
• The fee amount is listed in your Account Holder Agreement and is reimbursable.
• The ATM machine you use may charge an additional fee. It will be posted on the receipt and is also reimbursable, if allowed by your agency.

Can I use the GSA SmartPay Travel card/account internationally?

• Your travel card/account may be used for official government international travel at any merchant who accepts Visa or Mastercard.
• You may obtain foreign currency from a bank or an ATM using the GSA SmartPay Travel card.
• Foreign currency transactions will be converted to U.S. dollars using a favorable conversion rate in existence at the time the transaction is processed. Processing may or may not take place on the date of the transaction and the rate may differ from day to day. The contractor bank shall not assess foreign currency conversion fees on purchases made in foreign currencies under the GSA SmartPay program and will identify the conversion rate and any other third-party fees related to foreign purchases charged on the statement.
• Some agencies offer Foreign Currency Accounts to card/account holders, where payment solutions are offered in foreign currencies. All administrative functions, including billing and settlement, shall occur in the foreign currency desired by the agency/organization.

Lesson 9: Returning from Your Trip

What are the next steps when i return home from official travel.

When you return from your trip, you will have to complete a Travel Voucher (TV) or a similar form at your agency to present your travel claim for expenses. Here are few key tips to remember:

• Within five business days of your return from official travel, complete and submit the TV.
• Provide all necessary information from your trip including receipts as required by your agency.
• Understand the sign-off process at your agency and follow-up to help speed your claim through the approval process.
• Set up direct deposit with your bank ahead of time to receive your reimbursement quickly. This way, you will not have to wait for a check to be mailed.
• Use the amount reimbursed by your agency to pay the statement in full by the payment due date. If you do not pay the balance on your travel account bill, it will become delinquent.

How do I pay my GSA SmartPay® Travel card/account bill?

• You will receive a statement notification, either electronically or through the mail, from the contractor bank once a month for your GSA SmartPay Travel card/account.
• The bill will be issued for all travelers in your office on the same date each month. This is called the billing cycle date.
• When you receive the statement, verify all of the charges listed.
• The full amount of undisputed transactions is due to the contractor bank by the payment due date indicated on the statement, whether or not you have been reimbursed by your agency.
• Please note that the GSA SmartPay Travel card is a charge card, and not a credit card. Therefore, no minimum payment can be made to keep the account from becoming delinquent. You must pay the full amount listed on the statement by the payment due date. If payment is not received in a timely manner, you may lose your charging privileges and adversely affect your ability to perform your job responsibilities.
• Payment may be made electronically, by mail or via mobile app as permitted by the agency.
• Please note that if you have no outstanding transactions for the billing cycle date, you will not receive an invoice. When all outstanding charges are paid, you will receive a statement the next month to reflect the payment.

What is split disbursement?

Split disbursement provides for payments to be made by the agency on behalf of the card/account holders. At the card/account holder’s direction and in accordance with agency policy, disbursement is split. The bank receives a direct payment by the agency of the card/account holder specified/claimed amount. The rest of the payment is disbursed to a card/account holder account or directly to the card/account holder. Large ticket items such as common carrier, hotel and rental car charges are commonly paid directly to the contractor bank on behalf of the card/account holder while other disbursements are paid to the employee.

Split disbursement is an effective tool to reduce delinquency and improve refunds paid to the agency. It will require coordination with the bank to ensure proper payments are made by the government and properly posted to a card/account holder’s account.

When is the payment due date?

Payment for all undisputed charges must be made in full by the payment due date, which is 25-30 days after the closing date on the statement (depending on the contractor bank). The payment due date is printed on each bill.

When is my card/account considered past due?

An account is considered past due if payment for the undisputed principal amount has not been received within 45 calendar days from the billing date.

Consequences of late payment include:

• Bank representatives will notify you.
• Your A/OPC is notified that the amount is past due.
• Your supervisor may also be notified.

What is salary offset?

The Travel and Transportation Reform Act of 1998 (Public Law 105-264) [PDF, 9 pages] mandates the use of the government contractor-issued travel card/account for all employees on official government business. The Act allows an agency to collect from an employee’s disposable pay any undisputed delinquent amounts that are owed to a contractor bank, upon written request from the contractor. This is known as salary offset.

Each agency must follow the due process requirements of the Act as presented in the Federal Travel Regulation (FTR) before collecting undisputed delinquent amounts on behalf of the contractor bank. Each agency must reach agreement with its bank on the process to be used for submission of the request and handling of the request internally.

Specific issues to be addressed by the agency include:

• Determining whether the individual is still employed by the agency.
• Determining whether the employee has been reimbursed for travel expenses.
• Determining the amount of disposable pay available for collection. Salary may be subject to other garnishments, etc.
• Payroll’s ability to process the request and provide a payment to the bank.
• Legal compliance with the terms of the Act.
• Union notification, if applicable.

A multifunctional team will be required to implement this process. Depending on your organization’s structure, this team would include the A/OPC and representatives from travel policy, payroll, human resources, labor relations and Office of the General Counsel. It is suggested that you work closely with your bank to establish a process that works for all parties.

Can my card/account be suspended if I don’t pay the bill?

Yes. A card/account may be suspended on the 61st calendar day from the billing date if payment of the full amount of undisputed charges is not received by the close of the 60th calendar day from the billing date in which the charge appeared. Consequences of suspension include:

• You will be unable to use the travel card/account.
• Your A/OPC is notified that the card/account has been suspended.
• In many agencies, higher level officials are notified.
• The suspension will count toward the two suspensions, which will result in cancellation of the travel card/account when it becomes delinquent a third time.

When does card/account cancellation occur?

A card/account may be canceled if:

• It has been suspended two times during a 12-month period for undisputed amounts and is past due again.
• There is misuse on the travel card/account and the A/OPC has approved the cancellation.
• It is past due for undisputed amounts on the 126th calendar day from the billing date.

The A/OPC and/or GSA SmartPay Contracting Officer reserves the right to cancel an Individually Billed Account (IBA) under his/her purview and shall document the reasons for the cancellation.

What are the consequences of card/account cancellation?

Consequences include:

• You will be unable to use your travel card/account and it will not be reinstated.
• Your ability to do your job may be affected if you are not able to travel and obtain government discounts.
• The cancellation may be reported to your supervisor and to your human resources officer.
• The cancellation may result in a personnel action such as a notice or letter being placed in your official personnel record.
• The cancellation may be reported to credit bureaus and your personal credit rating may suffer.
• A late fee may be imposed on the uncollected balance.
• The contractor bank may begin collection actions.
• You will be liable for fees related to collection actions.
• The contractor bank may request a salary offset from your agency.
• At 180 calendar days past due, the bank writes-off the card/account as a bad debt and credit bureaus are again notified.

Is there a chart showing when cards/accounts may be suspended/canceled?

Please refer to your agency policy for specific delinquency stages as they may differ.

Lesson 10: Disputes

What is a dispute.

A dispute is a disagreement between the card/account holder and the merchant with respect to a transaction. Disputable charges include double billings and charges to your card/account that belong to another card/account. Non-disputable charges include sales tax, shipping, and returned or unused airline tickets. Usually, airline tickets are purchased by the Travel Management Company (TMC) using the centrally billed account (CBA) and the amount will never appear on your travel card/account. In the instance when you purchase airline tickets using your own individually billed account (IBA) and you return the tickets, the airline will issue a credit against your account. You, the card/account holder, are responsible for notifying the contractor bank of any items in dispute and will have 90 calendar days from the transaction date to initiate a dispute, unless otherwise specified by the agency/organization.

Payment of the undisputed charges must be made by the payment due date. Once you have submitted the dispute to the bank, delinquency of the disputed amount will be held in abeyance until the matter is resolved.

Please note that you relinquish your right to recover a disputed amount if you do not dispute it before 90 calendar days from the transaction date.

How do you handle questionable charges on the bill?

As a card/account holder, you are responsible for reviewing all charges on your statement. One of the first signs of fraud is at least one “mystery expense” showing up on your statement. Verify your statement by:

• Looking for transactions or account withdrawals that you do not recall making.
• Checking for unknown vendors.

If you do notice a questionable charge, act promptly so that you will have the necessary information before payment is due.

Contact the merchant for clarification on the charge.

• If you need help identifying the merchant, call the contractor bank’s customer service number listed on the back of your GSA SmartPay® Travel card/account.
• If the charge is erroneous, generally the merchant will reverse it, and it will appear as a credit on your next statement.
• Be sure to follow up and make sure the credit was posted to your account and deduct the credited amount from your payment.
• If the credit is not posted in a reasonable amount of time, dispute the charge with the bank.
• If the merchant says it is a legitimate charge to your card/account, ask for proof, such as a signed receipt.
• If, after receiving the additional information from the merchant, you do not agree that it is a legitimate charge, dispute the charge with the bank.

Lesson 11: Administration

How do i report a lost/stolen card.

Report a lost or stolen travel card promptly to:

• The contractor bank.
• Your A/OPC.
• Your supervisor.

Once a card has been reported as lost or stolen, the contractor bank immediately blocks that account from further usage and a new account number will be issued to the card/account holder.

Reporting the card as stolen does not relieve the card/card/account holder or the government of payment for any transactions that were made by the card/account holder prior to reporting it stolen. If you do not recognize a transaction appearing on your statement, you are responsible for notifying the contractor bank within 90 calendar days from the transaction date to initiate a dispute, unless otherwise specified by the agency/organization. This notification of transaction dispute may occur via the EAS, by telephone or other electronic means like email.

Please note that you relinquish your right to recover a disputed amount after 90 calendar days from the date that the transaction was processed. It is your responsibility to dispute questionable charges. If you don’t, you will be held personally liable for the amount of the questionable charge.

How do I renew my account?

Your GSA SmartPay® travel card/account is issued for a defined period of time and will expire.

• You do not need to initiate any action to get your account renewed.
• You will receive your new account before your current card/account expires.
• If you do not receive your new account, contact your A/OPC.
• If you possess a physical GSA SmartPay charge card, destroy the expired card; it does not need to be returned.

What happens if my name changes or my address changes?

Changes in information occur from time to time. Please be sure to contact the bank immediately with your new information by one of the following means:

• Calling the toll-free contractor bank number listed on the back of your card.
• Using the bank’s EAS.
• Asking your A/OPC to submit the change electronically.

Please also make sure to notify your local post office of your address change so that your mail will be forwarded.

When would my travel card/account be closed?

The GSA SmartPay Travel card/account must be closed when:

• You change jobs.
• You leave employment at the government.
• You change agencies.

Your agency has specific procedures on closing accounts. To close or transfer your account, notify your A/OPC. The A/OPC will contact the contractor bank to close your account.

Lesson 12: Misuse/Abuse and Fraud

What ethical standards apply to travel card/account holders.

Executive branch card/account holders are subject to the Standards of Official Conduct . These standards require that:

• Public service is a trust, requiring card/account holders to place loyalty to the Constitution, the laws and ethical principles above private gain.
• Card/account holders shall not use public office for private gain.
• Card/account holders shall satisfy in good faith their obligations as citizens, including all just financial obligations, especially those such as federal, state and local taxes, that are imposed by law.

What are some examples of misuse/abuse?

Misuse/abuse of the GSA SmartPay® Travel card/account can take many different forms, but here are some of the most common examples:

• Personal use.
• Use of the travel card/account for someone other than the specific card/account holder.
• Use while not on official government travel.
• Purchases from an unauthorized merchant.
• Excessive ATM withdrawals.
• Failure to pay undisputed amounts on time.

What are some consequences of misuse/abuse?

Consequences for misuse/abuse may include:

• Travel card/account cancellation.
• Counseling.
• Suspension of employment.
• Termination of employment.
• Criminal prosecution.

Please note that some agencies have agency-specific penalties and consequences for misuse/abuse of the travel card/account.

What is fraud?

Fraud is a deception deliberately practiced with the motive of securing unfair or unlawful gain. Fraud can be an attempt to cheat the federal government and corrupt its agents by using GSA SmartPay payment solutions for transactions not part of official government business. Like any deception, fraud has its fair share of victims.

Some of the different types of fraud include:

Skimming occurs when a card/account holder’s data is stolen at the fuel pump, ATM or point-of-sale (POS) terminal.

Counterfeit Cards/Accounts

To make fake cards, criminals use the newest technology to “skim” information contained on magnetic stripes of cards.

Lost or Stolen Cards/Accounts

Often physical cards are stolen from a workplace, gym or unattended vehicle.

Card-Not-Present (CNP) Fraud

Internet fraud occurs whenever card/account information is stolen and used to make online purchases. Usually, a merchant will ask for the Card Verification Code (CVC) (located on the back of the card itself) to help prevent this type of fraud.

Occurs whenever a card/account holder receives a fake email directing him or her to enter sensitive personal information on a phony website. The false website enables the criminal to steal information from the card/account holder.

Non-Receipt Fraud

Occurs whenever new or replacement cards are mailed and then stolen while in transit.

Identity Theft Fraud

Whenever a criminal applies for a card/account using another person’s identity and information.

What should card/account holders know about fraud?

As a card/account holder, you must:

• Be alert to the indicators of fraud (including false charges/transactions, mischarging, bribes, gratuities and kickbacks).
• Report suspected fraud immediately through the proper channels at your agency (AO, A/OPC, Financial Officer, Office of the Inspector General or Office of Special Investigations).

Furthermore, card/account holders should understand that any intentional use of the GSA SmartPay Travel card/account for other than official government business is considered an attempt to commit fraud against the U.S. Government and may be cause for disciplinary actions. The IBA card/account holder is held personally liable to the government for the amount of any non-government transaction.

Lesson 13: Approving and Certifying Officials

What is an approving official (ao).

Specific to the purchase programs, the AO is an individual (typically a supervisor) responsible for ensuring that the purchase card/account is used properly by the agency. The AO also authorizes card/account holder purchases (for official use only) and ensures that the statements are reconciled and submitted to the Designated Billing Office (DBO) in a timely manner.

What is my role as an AO?

There are many important responsibilities entrusted to the AO, including:

• Ensuring that all purchases made by the card/account holder(s) within his/her span of control are appropriate and the charges are accurate. Purchases should not only be legal and proper, but also should be considered “mission essential”. In order to ensure proper purchases, the AO must review and approve card/account holder statements belonging to all card/account holders within their purview. The AO’s review should include looking at all required receipts and card/account holder logs.
• Counseling card/account holders within his/her span of control regarding regulations, misuse and delinquency.
• Resolving all questionable purchases with the card/account holder. Upon review of receipts and account-holder logs, if the AO finds a questionable purchase, they must work with the card/account holder to receive more information regarding the purchase in order to determine the legitimacy of the purchase.
• Elevating unresolved, questionable purchases to the agency/organization program coordinator (A/OPC). In the event an unauthorized purchase is detected or there is a purchase that is still in question after review of supporting card/account holder documentation, the AO must notify the A/OPC as well as any other appropriate personnel in accordance with agency policy. This may include notifying the agency’s Office of the Inspector General (OIG) for further investigation relating to potential misuse.
• Ensuring monthly billing account accuracy. The AO signs the account statement and maintains documentation regarding the account in accordance with agency procedures.
• Conducting informal compliance reviews for all card/account holders under their span of control. These reviews should be completed in accordance with the agency-specific policies (e.g., frequency, format).
• Assisting A/OPCs and card/account holders with their responsibility to obtain, maintain and retain complete documentation of all purchases.

Many agencies may provide additional responsibilities for the AO within their agency’s policies. It is important that the AO reviews the agency-specific policies before beginning their official duties.

Please note that AOs may be held financially responsible for payments made on accounts because of failure to ensure billing account accuracy. It is also important that the AO reviews the agency-specific policy regarding reimbursement and disciplinary actions.

What is a Certifying Official?

A Certifying Official is an individual who has been charged with the responsibility of authorizing certified vouchers for payment and ensuring that funds are available for obligation before payment. The Certifying Official is held accountable for verifying that payments made by the federal government are legal, proper and correct.

Please note that the OMB Circular A-123, Appendix B [PDF, 71 pages] and the GSA SmartPay® Master Contract language use the terms AO and Certifying Official synonymously. In the case of many agencies/organizations, the individual that holds the title of AO also holds the title of Certifying Official. However, the roles of AO and Certifying Official may be separate functions in some agencies/organizations.

What is my role as a Certifying Official?

United States Code Title 31 Section 3528 states the roles and responsibilities of a Certifying Official.

Certifying Officials are responsible for:

• Information stated in the certificate, voucher and supporting records.
• Computation of the certified voucher.
• The legality of the proposed payment under the appropriation or fund involved in the payment. In other words, the Certifying Official must make sure that the line of accounting that is utilized to pay the voucher aligns with the type of items purchased.
• Repaying a payment if the payment was certified and was illegal, improper or incorrect due to negligence on the part of the Certifying Official or was not paid out of the correct appropriation due to negligence on the part of the Certifying Official.

In the case of the purchase program, the Certifying Official will most often rely on other members of the Government Purchase Team (such as the card/account holder and the AO) to review the supporting records. However, the Certifying Official still has a responsibility to assess the accuracy of the data while performing the certification process and to report suspect transactions to the A/OPC and appropriate investigative office.

Many agencies may provide additional responsibilities for the Certifying Official within their agency’s policies. It is important that the Certifying Official reviews the agency-specific policies before beginning their official duties.

Lesson 14: Resources

I’m a card/account holder with questions related to my specific account. how do i reach out to my agency’s contractor bank directly.

• 800-790-7206 (within United States)
• 904-954-7850 (collect calls from outside United States)
• Citibank Online Account Access (self register, commercial site).
• 888-994-6722 (within United States) Note: To speak with a live person, do not press any buttons.
• 701-461-2232 (collect calls from outside United States)
• U.S. Bank Online Account Access (self register, commercial site).

Where am I able to access the GSA SmartPay® Master Contract?

The terms and conditions of the Master Contract identify specific contractual requirements that the GSA SmartPay program has with the contracting banks.

The GSA SmartPay Master Contract can be viewed on the GSA SmartPay website . Download a copy and review relevant clauses and sections that pertain to the GSA SmartPay Travel program, as well as to the GSA SmartPay program in general.

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Frequently asked questions

• What is GSA's role in governing the federal government-wide Standard and Optional forms program?
• How do I create, change, or cancel a Standard Form or Optional Form?
• What is the procedure to introduce a new GSA Form or request changes to an existing GSA Form?
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1.  What is GSA's role in governing the Federal government-wide Standard and Optional Forms program?

GSA’s role was assigned by the Office of Management and Budget (OMB) and is contained in FMR (41 CFR) 102-194, Standard and Optional Forms Management Program .  The program was established to achieve government-wide economies and efficiencies through the development, maintenance, and common use of conventional forms.  Furthermore, the program achieves federal goals to replace paper forms with electronic versions to enable electronic completion and transmittal of form data and to reduce the information collection burden to the public to the maximum extent possible.

2.  How do I create, change, or cancel a Standard or Optional form?

Standard Forms (SF) and Optional Forms (OF) promote economies and efficiencies through the development, maintenance and use of common forms.  The process is as follows:  

• Review the inventory of SF and OF forms available in the GSA Forms Library to verify that an existing form doesn't already meet your needs.  Automated business processes/systems should also be considered in your review.  
• Cite a prescribing directive or regulation that justifies the SF form's creation, change, or cancelation.  (No directive or regulation is required for OF.)
• Collaborate with other agencies who may use the form and with potential users to determine their requirements.  Follow the procedures of the Privacy Act, Paperwork Reduction Act (PRA), and other regulatory requirements if and as appropriate, such as establishing a System of Records Notice (SORN) and obtaining an OMB Control Number, etc.
• Complete Standard Form 152 , obtain your agency’s authorization, and submit the request to [email protected]

3.  What is the procedure to introduce a new GSA Form or request changes to an existing GSA Form?

The process for a GSA Form is similar to that of Standard and Optional Forms as outlined in FAQ 2 above regarding the establishment of need; assurance an existing form/automated business process doesn’t already suffice; citing prescribing directive(s) as applicable; complying with Privacy Act, PRA, and other regulatory requirements; and collaborating with content customers and stakeholders as appropriate.  For a GSA Form, complete and obtain needed authorizations on a GSA 2192  to request Forms Management Services (GSA Forms).

Submit your request(s) via a completed GSA 2192 to [email protected]

4.  How do I find and use the electronic forms I need it?

The GSA Forms Library includes listings of current and obsolete Standard Forms (SF), Optional Forms (OF), GSA forms, a few other agencies’ forms that are frequently used by our visitors, and this list of FAQs to help you find forms.  Electronic forms are available in Adobe portable document format (pdf). GSA’s Forms Management Team is available via e-mail at [email protected] for creating, modifying and discontinuing GSA, SF or OF forms and for help finding forms on this website.

• Occasionally when I attempt to open pdf forms in Adobe Reader, I get a blank page. What is causing this and how do I recover? This could be caused by an incompatibility between an older version of Adobe Reader and a user's web browser.  You can correct this by downloading the latest Reader version from Adobe’s website. You can also try right-clicking on the form icon and using SAVE TARGET AS… on the menu to save the form to your desktop.  Opening the form using Adobe Reader directly rather than through your web browser should correct the problem.

5.  When it isn't possible to use an electronic version of a form, how do I order a supply of paper forms?

Paper copies of Standard Forms (SF) and Optional Forms (OF) may be ordered online through GSA Advantage or by calling GSA Global Supply at 800-525-8027 and selecting option 3 on the phone menu.

Requests for paper copies of GSA forms may be sent to [email protected] .

Please include form number, title, and quantity needed.

6.  What is www.usa.gov and how can it help the public citizenry and small businesses find the forms needed to do business with the federal government?

USA.gov is a portal that provides citizens and businesses with a common access point to a wealth of government information, including access to over 6,000 federal agency forms.  It provides citizens and businesses with the ability to search for federal forms needed to interact with the Federal Government.  This reduces the burden on citizens and businesses associated with locating federal forms for both voluntary and regulatory interaction with the Federal Government.  There are several ways to search forms at USA.gov; e.g., by agency, form number, alphabetically by form name, or by keyword.

7.  Here are some of the most frequently asked questions we receive about how to find subject matter forms, including GSA and other federal agencies’ forms.  While GSA is not responsible for other agencies’ information, we offer these links only as an assist.  Further questions should be addressed to the sponsoring agencies.

• What forms do I fill out to become a GSA vendor? Contact information: Multiple Awards Schedule (MAS) Helpdesk (National Customer Service) Phone 800-488-3111 Fax 816-926-6952 [email protected] Website: www.gsa.gov/gettingonschedule
• Where can I find Department of Defense (DD) forms? Department of Defense (DOD) forms are available on the DOD Forms website.
• Where can I find a copy of a military specification? Military specifications can be found at the Defense Standardization Program website.
• Where can I find lodging tax exempt forms for travel? They can be found on our  state tax exemptions  page.
• I am a former federal employee and I need to get a copy of my SF50 Notification of Personnel Action form.  What is the fastest way to obtain it? Federal law [5 USC 552a(b)] requires that all requests for records (such as an SF50) and information be submitted in writing.  Each request must be hand signed (in cursive) and dated (within the last year).  Please identify the documents or information needed and explain the purpose of your request.  Certain basic information needed to locate civilian personnel records and to answer the request , includes:
• Full name used during federal employment.
• Date of birth.
• Social Security number (if applicable).
• Name and location of employing Federal agency.
• Beginning and ending dates of Federal service.
• Complete return mailing address and/or authorized return fax number.

Written requests ( hand signed in cursive and dated ) may be mailed or faxed to: National Personnel Records Center, Annex 1411 Boulder Boulevard Valmeyer, IL 62295 Fax: 618-935-3014 For more information, visit the National Personnel Records Center website.

• Where can I find forms for Medicare and Medicaid? Medicare and Medicaid forms may be downloaded from the  Centers for Medicare and Medicaid Services .
• Where can I obtain information on federal grants and loans? Information on federal grants and loans may be obtained at www.grants.gov .
• Where can I obtain the forms to obtain or update my passport? Passports are issues by the U.S. Department of State. Information and forms may be downloaded from the  U.S. Department of State website.

PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.