United States Office of Acquisition January 2001
Environmental Management
IPs i Protection Agency
Purchase Card Training
for Cardholders and
Approving Officials
Course Text
Date:
instructor:
Location:
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Presented by:
Office of Acquisition Management
Acquisition Training and Oversight Service Center (3802R)
The primary purpose of this course is to prepare Agency employees to exercise
limited Micro-purchase authority using the Government Purchase Card. The first
three hours of this course are designed to prepare an employee to be an Approving
Official.
The course covers:
Applying for a Purchase Card
Funding Procedures
Purchase Procedures
Restrictions on the Purchase Card
Card Maintenance & Administrative Procedures
Overview of Employee Standards of Conduct
Overview of Fraud, Waste, and Abuse
Unauthorized Commitments
Purchase Requests
Note: You will not automatically be issued a Government
Purchase Card or become an Approving Official simply by
completing mis course. First, you must follow the application
procedures outlined in this course.
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ADMINISTRATIVE INFORMATION
1. Students must preregister to attend this course. At Headquarters, registrations are
processed through the Acquisition Training Service Center, OAM. Local Training
Officers process registrations for courses in RTF, Cincinnati, the regions, headquarters
field components and regional field components.
2. The course hours are 9:00 a.m. to 12:00 p.m. for Approving Officials and 9:00 until 4:00
p.m. for Cardholders—unless the instructor indicates otherwise.
• Lunch -1 hour
• Breaks (At the discretion of the instructor)
• In order to maintain the established schedule, all students must return to the
classroom on time from lunch and breaks.
3. To successfully complete the course:
• A student cannot miss more than 1 hour of instruction.
• Each student must achieve a score of 75% or higher on the final exam.
4. CLASS DISCUSSION:
• This course is taught in the "interrupt mode." Feel free to ask questions. Each
student, within the bounds of courtesy and propriety, is encouraged to participate
freely in class discussions.
• Statements in class will be treated as privileged information not to be attributed to
a specific individual when outside the class.
5. STUDENT EVALUATION OF COURSE:
Student critiques are used to evaluate and update the course content. Evaluations will be
collected at the conclusion of the class. The importance of the course evaluation, by each
student, cannot be overemphasized.
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Regulations Governing the Purchase Card Program
1. Federal Acquisition Regulation (FAR )
Fifty-three chapters of guidance on all Federal Government purchases
http://www.amet.gov/far/
2. Environmental Protection Agency Acquisition Regulations (EPAAR )
Specific EPA regulations implementing the FAR
htto7/www.eoa.oov/oamrfbl2/otod/enaar ndf
3. Contracts Management Manual (CMM )
Office of Acquisition Management guidance on a variety of contracting areas, including
Blanket Purchase Orders, Contracting Officer Warrant Program, Ratification of
Unauthorized Commitments, and the Affirmative Procurement Program
http://epawww.epa.gov/oanuntra/policv/cmin.pdf
4. EPA Guidelines for Use of U.S. Government Purchase Cards, dated January 1,2000
Part I of this text.
httoV/enawww eDa-aov/oamintra/noIicv/newmiide ndf
S. The General Accounting Office (GAO)
The GAO is the investigative arm of Congress. It renders decisions on questions involving
the use of public funds. GAO decisions may affect what items you may purchase with
Purchase Card, such as refreshments or business cards.
http://www.gao.gov/
111
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INTRANET SITES
http://intranet.epa.gov/oamintra/policvAmdex.htm
The Office of Acquisition Management (0AM) Intranet site which includes information on OAM's
Acquisition Training Schedule, Best Practices Guide for Conferences, Simplified Acquisitions
Made Easy, and much more.
http://intranet.epa.gov/findvallv/ccard.htm
EPA Purchase card information and links. Information about cost allocation.
httD://oasint.rtDnc.eoa.gov/fmc2/card.card welcome
Set up by the Cincinnati Financial Management Center, this EPA intranet web page is available for
purchase card allocation only. Note, other purchase card maintenance items must still be done
through EAGLS. Users should be aware that updates performed in this page wiD not appear as
allocated in EAGLS. The transaction notification emails may be used as a guide to finding
transactions that need allocating.
http://intnmet.epa.gov/hqintran/facOhy-serv.htm
Facilities Services: Information for Headquarters employees on conference rooms, printing,
furniture acquisition, shipping and receiving, etc.
http://mtnmet.epa.gov/hqmtranAinformation-serv.htrn
Access to the Who's Who Database which contains Information on EPA Managers and staff
responsible for specific Roles or Functions within the Agency. The Database is intended to capture
workgroup membership information about the major workgroups within EPA, such as Senior
Information Resource Management Officials, (SIRMOs) or ADP Coordinators.
IV
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INTERNET SITES
htto.7/www.bankofamerica.com/Bovemment/
The Bank of America Purchase Card Program web site. Has information on Program Guidelines
and Cardholder responsibilities, among other things.
htto://www.unicor.eov/
UNICOR, the trade name for Federal Prison Industries, Inc., a part of the Federal Bureau of
Prisons within the Department of Justice, is one of the required sources of supplies and services.
This site includes UNICOR's Electronic Catalog and online ordering.
http://www.jwod.com/
JWOD is the acronym for the Javits-Wagner-ODay Program, a unique Federal procurement
initiative that generates employment and training opportunities for people who are blind or have
other severe disabilities. This is a mandatory source of supply.
httDs://www.esaadvantaae.aov/cai-bin/advwei
GSA Advantage web site. The official Federal source for Government purchases,
includes on-line shopping, and a tutorial on making purchases.
http://pub.fis.gsa.gov/schedules/
Click on Schedules E-LIBRARY which contains basic ordering guidelines, complete schedule
listings, and a powerful search engine which allows you to search by keyword text, schedule
number, special item number (SIN), contractor name and contract number. Schedules
E-LIBRARY will also link you directly to GSA Advantage.
http://www.gcsuthd.bankofemerica.nVmanuals/eagls_manual/manual.htm
EAGLS Training Manual
http://www.faionlme.com/fai/seminar/index_frame.asp?sem=sem0002
The Federal Acquisition Institute's (FAI) Javits-Wagner-OT>ay (JWOD) Seminar for Acquisition
Professionals: Highly recommended on-line course, developed by FAI to provide a better
understanding of the (JWOD) Program: basic program information, operations and processes, and
best practices. Has a special section for Purchase Card Holders.
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Important Points of Contact
The Purchase Card Program Team within the Office of Acquisition Management is
responsible for the issuance of Certificates of Appointment, processing of applications for the
Purchase Card, routine maintenance of Purchase Card accounts, and oversight of the Purchase
Card program at EPA.
Mailing Address: U.S. EPA Purchase Card Program Team (3802R)
Internal Oversight Service Center
Office of Acquisition Management
1200 Pennsylvania Ave. NW
Washington, DC 20460
Karen Lee 202-564-4378
Fax 202-565-2553
Manager, Internal Oversight Service Center
Gina Nightengale 202-564-4371
The Cincinnati Financial Management Center is responsible for financial management issues
such as cost allocations, accounting corrections and manual payments. Also coordinates,
processes, and monitors disputes.
Mailing address: U.S. EPA
Cincinnati Financial Management Center
26 W. Martin Luther King Dr. (MS-002)
Cincinnati, Ohio 45268
Patti Andrews 513- 487-2067
Pat Williamson 513-487-2098
Fax 513-487-2063
Technical Inquiries on EPA's Purchase Card Cost Allocation System ONLY
RTP Operations System Staff
Lawrence James (919) 541-4776
Mitch Gray (919) 541-3016
Bank of America Customer Service 1 -800-472-1424
VI
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PRE-CLASS QUIZ
. 1. In Government procurement terminology, a "warrant" is a:
A. document required to arrest a Government employee who makes an illegal
procurement action.
B. Standard Form 1402, Certificate of Appointment, granting authority to an
Agency employee to make purchases for the Government.
C. Standard Form 1402, Certificate of Appointment, granting authority to an
those in the GS-1100 job series only to make purchases for the
Government.
D. document signed by authorized persons stating that s/he has read and
understood the Federal Acquisition Regulation and agrees to comply with
its requirements.
2. True or False: Purchases in excess of the micro-purchase limit of $2,500 can be
split into several purchases to allow for maximum use of the purchases card.
3. True or False: Maintaining a log which documents all transactions made using the
purchase card is optional.
4. If a vendor delivers items that do not conform to your purchase request, the
government employee may do which of the following?
A. Reject the items.
B. Accept the items at a reduced price.
C. Require correction at the vendor's expense.
D. All of the above.
5. The purchase method is cheapest and easiest for the Government to use?
A. Blanket Purchase Agreement (BPA)
B. Imprest Fund
C. Purchase Card
D. Purchase Order
vn
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PRE-CLASS QUIZ
BONUS QUESTION
The following are mandatory sources for acquiring government supplies. Mark #1 next to the
most preferred source and #8 next to the least preferred source.
products from blind and other severely handicapped.
mandatory Federal Supply Schedules
Agency inventories
commercial sources
excess from other agencies
Federal Prison Industries
GSA stock program
optional Federal Supply Schedules
vw
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PARTI
EPA GUIDELINES FOR
THE USE OF THE
U.S. GOVERNMENT
PURCHASE CARD
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United States AdmmaMianAiid
Environmental Protection Resources Management
Agency (3802R) January 1.2000
EPA Guidelines for Use
of the U.S. Government
Purchase Cards
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MAJOR HIGHLIGHTS OF THE PURCHASE CARD GUIDANCE
1. On November 30,1998, the EPA began Purchase Card operations with a new GSA
contractor bank, namely NationsBank. This contract is for an initial period of two years
with three one-year renewals possible. SPECIAL NOTE: After the award of the contract,
NationsBank merged with Bank of America and the contractor's new name is Bank of
America (BOA). Any reference to either name is a reference to our one contractor bank.
2. NationsBank offered EPA a vastly improved transaction processing for faster payments to
the contractor bank. There are also a wide variety of reports available at all levels for
EPA to use in tracking its own purchases. Unfortunately, the NationsBank EAGLS
software program is accessed via the Internet and shared by numerous other government
agencies which makes it difficult to log into (typically busy) and prone to sudden crashing
resulting in loss of input. Therefore, EPA's Financial Management Division has
developed a EPA specific Intranet (accessible only by EPA computers) cost allocation
software program. Until EAGLS becomes more "user friendly" we will use the EPA
Intranet cost allocation system in its place.
Access to the EPA cost allocation system is at
http://oasint.rtpnc.gov.fmc2/card.card_welcome
3. Instructions for the contractor provided Electronic Accounting Government Ledger
System (EAGLS) are not included in this EPA document. If in the future, EPA should
begin using EAGLS, the GSA contractor bank will provide the most up-to-date
instructions. Please remember, until further notice, EPA Purchase Cardholders must use
the EPA cost allocation system.
4. The previous EPA procedures requiring funding a reserve account equal to the
cardholder's 30-day limit no longer apply. The new procedures for reserve funding and
making payments are detailed in Section ffl. THIS PART OF THE PROCEDURES IS
OF PARTICULAR IMPORTANCE TO FUNDS CONTROL OFFICERS.
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Prepared by:
The Office of Acquisition Management
Policy, Training, and Oversight Division
(HQ Mail Code 3802-R)
L Purpose of Purchase Card Program 1
IL General Information 1
A. Background/History 1
fi. Application Process For Cardholder and Approving Official Accounts 1
1. Training Requirements 1
2. Designation of Cardholders & Approving Officials 2
3. Delegation of Authority to Cardholders 2
Funding Procedures 3
A. General Information 3
B. Electronic Accounting Government Ledger System (EAGLS) 3
C. Cardholders Use of EAGLS 5
D. Obligation Processing 5
E. Payment Processing S
F. Funds Control Officer (FCO) Requirements/Examples 6
G. Funding Procedures for Purchasing Agents 9
IV. Purchase Procedures 10
A. General Information 10
1. Tax Exempt Status 10
2. Free on Board Point 11
B. Desk Guide for Placing Orders 11
C. Identification of Sources 12
1. Supplies and Equipment 12
2. Services 13
D. Government Sources of Supply 14
1. Federal Prison Industries/UNICOR 14
2. National Industries for the Blind & National Institutes
for the Severely Handicapped (NTO/NISH) 1S
3. General Service Administration Federal Supply
Service (FSS) Schedule Contracts 16
E. Purchase Card Log For Program Office Cardholders &
Approving Officials 16
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IV. Purchase Procedures (continued)
F. Statement of Account Reconciliation by Cardholders 17
G. Responsibilities of Approving Official 18
H. Responsibilities of the Funds Control Officer 18
I. Purchasing Agent 19
J. On-Scene Coordinators and/or Field Agents/Investigators 20
V. Restrictions on Purchase Card 22
A Prohibited Purchases 22
B. Purchase Agent Review/Action 23
C. Required Approvals Prior to Purchase 24
D. Environmentally Preferable Purchasing 26
VL Card Maintenance & Other Administrative Procedures 35
A Disputes/Questioned Items 35
B. Record Keeping 36
C. Cancellation/Suspension of Purchase Card 36
D. Destruction of the Purchase Card 37
E. Reporting a Lost or Stolen Card 37
F. Getting a Replacement Card 37
G. Cardholder Leaving the Agency 38
H. Cardholder Transferring Within the Agency 38
I. Cardholder Name Changes 38
J. Approving Official Changes 38
K. Safeguarding the Purchase Card and Standards of Conduct 38
L. Spending Limits & Increase Requests 39
M. Management Reports 39
N. Oversight in Purchase Card Program 39
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List of Acronyms 41
Definitions 41
1. SmartPay Purchase Card 41
2. Cardholder 42
3. Purchasing Agents 42
4. Approving Official 42
5. Funds Control Officer 42
6. General Services Administration 43
7. Contractor Bank 43
8. Purchase Card Program Team/Agency Point of Contact 43
9. Purchase Card Servicing Finance Office 44
10. Billing Cycle 44
11. Purchase Card Forms 44
(a) Purchase Card Applications 44
(b) Deskside Purchase Card Log 45
(c) Statement of Account 45
(d) Questioned Items/Disputes Form 45
(e) Purchase Card Destruct Notice 45
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ATTACHMENTS:
Exhibit A
Exhibit B
Exhibit C
Exhibit D
Exhibit E
Exhibit F
Exhibit G
Exhibit H
Exhibit I
Exhibit J
PURCHASE CARD CARDHOLDER ACCOUNT
SET-UP INFORMATION Page 46
PURCHASE CARD APPROVING OFFICIAL'S
ACCOUNT SET-UP INFORMATION Page 50
EPA PURCHASE CARD LOG
Page 53
CARDHOLDER STATEMENT OF ACCOUNT
Page 54
BANK OF AMERICA DISPUTE FORM Page 55
PURCHASE CARD DESTRUCT NOTICE Page 57
GSA FEDERAL SUPPLY SCHEDULES Page 58
PURCHASING AGENT PURCHASE ORDER
REGISTER Page 64
EMPLOYEE BUSINESS CARDS PROCEDURES
AND FORMS Page 65
ALTERNATIVE EPA COST ALLOCATION
SITE Page 72
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I. PURPOSE:
The primary purpose of the "EPA GUIDELINES FOR USE OF U.S. GOVERNMENT
PURCHASE CARD" is to provide guidance for the Environmental Protection Agency (EPA) on
the proper use of the U.S. Government Purchase Card. This guidance document outlines the
management of the Purchase Card program, identifies the required sources of supply, limitations
on the use of the card, billing and payment procedures, and sets forth the various responsibilities
of the cardholder. Approving Official, and Funds Control Officer as of December 1, 1998.
IL GENERAL INFORMATION:
A. Background/History
The EPA originally implemented the U.S. Government Purchase Card program in 1987. The
Purchase Card is the preferred method to purchase and pay for micro-purchases (under $2,500).
The use of the Purchase Card expedites the acquisition of essential supplies and services,
streamlines payment procedures, and reduces the administrative costs associated with traditional
paper based payment methods.
At the request of EPA, the contractor bank issues the cards to authorized employees. The plastic
Purchase Card is embossed with the employee's name and is restricted for use to the employee
named on the purchase card. The EPA Purchase Card program operates in a manner similar to
any standard commercial credit card system except that there are additional controls and
limitations for Government purchases. Cardholders and Approving Officials are advised that U.S.
Government Purchase Cards are for OFFICIAL USE ONLY AND ARE NOT AUTHORIZED
FOR PERSONAL USE. IDENTIFICATION PURPOSES. OR OTHER NON-OFFICIAL
BUSINESS PURPOSES. Cardholders will be held personally responsible for any unauthorized
use of the Card (see section on Cancellation/Suspension of Purchase Card).
B. Application Process for Cardholders & Approving Official Accounts
1. Training Requirements
All cardholders and Approving Officials must successfully complete the EPA Purchase Card
training course which is offered by the Office of Acquisition Management (OAM), Acquisition
Training Service Center. This training class satisfies the Purchase Card training requirements for
program office cardholders (non-procurement personnel) for acquiring items up to the single
purchase limit of $2,500 (micro-purchases). Training for Approving Officials has also been
developed. Approving Officials attend the first three hours of the purchase card training class
while cardholders are required to attend for the entire session and must successfully pass a test at
the end of training. The material covered during the first three hours of training is applicable to
both the cardholder and the Approving Official, but differentiates between the roles and
responsibilities of the cardholder and those of the Approving Official. Purchase card training
must be completed before submitting the required U.S. Government Purchase Card applications)
for cardholders and Approving Officials.
1
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2. Designation of Cardholder & Approving Officials
The application process for both cardholders and Approving Officials are very similar. The
difference between the two processes is the application form. The cardholder must complete the
Purchase Card Cardholder Set-up Information Form (Exhibit A) while Approving Officials use
the Purchase Card Approving Official Set-lip Information Form (Exhibit B). All purchase card
and Approving Official applications require approval of the Division Director (or equivalent) or
higher and must be forwarded to OAM, Internal Oversight Service Center (IOSC), HQ Mail
Code (3802R). Applications must be accompanied by:
(a) Proof of successful training for the Purchase Card Holders or training for
Approving Officials (not prior to December 1, 1998); and
(b) Purchase Card Cardholder Set-up Information form (Exhibit A), or
(c) Purchase Card Approving Official Set-up Information form (Exhibit B).
The applications are processed in OAM and forwarded electronically to the contractor bank by
the EPA Agency Point of Contact (APOC) in Washington, DC. The contractor bank will then
establish the cardholder and Approving Official accounts.
3. Delegation of Procurement Authority to Purchase Card Cardholders
(a) All cardholders must have a Delegation of Procurement Authority that specifically
authorizes the use of their purchase card. After completion of the required
procurement training and submittal of a purchase card application, procurement
delegations will be issued by the appropriate OAM Division Director for all EPA
employees (in accordance with Chapter 8 of the Contracts Management Manual).
The delegation will indicate a maximum of $2,500 as the single purchase limit for
program office cardholders. Approving Officials may limit cardholders to lower
single purchase limits. Purchasing agents (GS-1100 series) may have authority up
to the dollar limit of their Delegated Procurement Authority. EPA employees who
already have delegated procurement authority must also request a separate
procurement delegation for Purchase Card purchases.
(b) All purchases must be made in conformance with FAR 1.602, Chapters 2 and 8 of
the Contracts Management Manual, the Resources Management Directives -
Administrative Control of Appropriated Funds, the GSA Federal Supply Service
Schedule Contracts for GOVERNMENT-WIDE COMMERCIAL CREDIT
CARD SERVICES and any and all EPA implementing regulations, guidance,
directions and/or instructions.
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m. FUNDING PROCEDURES:
A. General Information
Purchases made using the card are subject to the "Prompt Payment Act." Therefore, EPA must
pay the contractor bank within the specified time or pay interest penalties. Cardholders are
responsible for adhering to their respective offices' established internal procedures to ensure
adequate funds control. These procedures must comply with EPA's internal guidance entitled
"Administrative Control of Appropriated Funds" that set forth the funds control policies and
procedures for purchasing all services or supplies. Cardholders must contact their respective
Approving Official and Funds Control Officers for a copy of their internal procedures.
The use of the Purchase Card is intended to be a streamlined procurement process that empowers
the knowledgeable cardholder to purchase supplies and services quickly with minimal
paperwork. To realize the benefits of the streamlined Purchase Card program, while ensuring
proper funds management, a process must be established that ensures that funds are available
before the cardholder makes a purchase. Because the various EPA program offices and regions
are organized differently, the guidelines allow for flexibility for each office to determine the best
method for purchase card funding.
B. Electronic Accounting Government Ledger System (EAGLS)
The Agency entered into a contract with NationsBank (now Bank of America) to provide
purchase card services. One of the services that the Bank has to offer is their Electronic Account
Government Ledger System (EAGLS) which was suppose to give the Agency the opportunity to
streamline the payment process while providing additional services to cardholders and approving
officials. EAGLS is an Internet desktop application that allows the user to enter accounting data
associated with each purchase card transaction. Unfortunately, all the other government agencies
using EAGLS has had the effect of jamming up the system causing unpredictable crashes and
loss of data. Accordingly, EPA Financial Management Division has developed its own program
for purchase card "cost allocation" or as it is sometimes refers to "reconciliation".
Access is via EPA Intranet at http://oasintrtpnc.epa.gov/fmc2/card.card_welcome.
The following sections are intended to give the Funds Control Officials information on
the two options available to set up commitments for the cardholders to use in processing payment
transactions through the EPA cost allocation system. If an individual program funds control
official needs assistance, they should contact either Lawrence James (919) 541-4776 or
Mitch Gray (919) 541-3016 of the RTF Operations System Staff.
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Option One - Generic Purchase Card Commitment
The first option is to provide cardholders with a default DCN to assign to all of their
purchases. The commitment is recorded by the FCOs in IFMS under Budget Object Class (BOC)
2620 and may have as many as ten lines of accounting to support the cardholders funding splits
for appropriations and/or Program Results Codes (PRCs). THE AMOUNT OF THIS
COMMITMENT IS NORMALLY S100.00. The commitment must be recorded in IFMS across
the various lines of accounting at the ratio that will be used for the cardholder's purchase. When
a purchase is processed against this DCN, the commitment lines are only used to determine the
ratio to charge for each line of accounting. When the cardholder approves the purchase in the
EPA system, they will select the default DCN and select the correct BOC for that purchase. New
commitment line(s) will be created with the selected BOC. The original commitment against
BOC 2620 will remain the same in IFMS. This allows the funds control officer to establish a
base commitment at the beginning of the fiscal year for cardholders and use it for the entire year.
(See examples one and two on page 6 and 7 of this text).
Option Two - Specific Purchase Commitments
In this option, the Funds Control Officer establishes a specific commitment to pay for one
or more purchase card transactions similar to any other expenditure. As part of establishing the
commitment, the appropriate BOC is selected for the purchase. As normal, any splitting between
funds is done with multiple lines in the commitment. When a certified purchase is processed
against this commitment, the original commitment lines will be used as the funding source for
the subsequent obligation and payment documents. Each line committed will be reduced
accordingly. If the cardholder were to assign a BOC when they approve the purchase, that BOC
will be ignored as the funds control officer has already determined the correct BOC. If the
transaction amount uses 90% or more of the commitment, the commitment will be automatically
closed.
The final transaction amount may exceed the actual commitment amount by up to $100 or
10%, whichever is less. If the transaction amount exceeds the commitment by more than the
$100 or 10%, the transaction will not be processed. The cardholder will receive an email from
the CFMC notifying them that the transaction can not be paid. The cardholder must contact the
Funds Control Officer to have the commitment increased. (See example 3 on page 8).
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C. Cardholders Use of EPA Cost Allocation System
[EPA is not presently making full use of EAGLS]
Cardholders will use the EPA cost allocation Intranet system to review and approve
purchase transactions for payment, as well as to input the accounting data (received from their
FCO.) Shortly after a purchase is made, the transaction should be posted by the contractor bank
to the cardholder's account. EPA will inform the cardholder via email that a transaction is
awaiting their approval in the EPA cost allocation system and the cardholder will be expected to
access the Intranet system and either approve for payment or dispute each transaction. If the
cardholder approves the transaction, they will need to input the accounting data to be used to
make the payment. In order to assist the cardholder with the assignment of the accounting data,
the cardholder will only have to know the correct commitment number (a.k.a. Document Control
Number (DCN) or RQ) for the purchase, but in some cases, they will have to assign the Budget
Object Class for the purchase. The cardholder will be able to enter into the EPA cost allocation
system one or more DCN numbers for each transaction. The cardholder will select either a
default commitment number as explained in option one or a specific DCN for the purchase as
explained in option two. EPA will maintain a list of Budget Object Codes (BOC's) and
descriptions in cost allocation system that will be used by the cardholder to describe the type of
purchase.
D. Obligation Processing
Each day EPA will receive from NationsBank (now Bank of America) a batch file
containing all of the approved transactions with the assigned accounting. From this data, EPA
will create the obligation lines for input into IFMS. As described above, where there are multiple
lines on the selected commitment, the original ratio will be used to spread the transaction amount
across each line on the obligation. The obligation amount will equal the amount of the purchase
as provided to the cardholder in the EPA cost allocation system. The obligation document
number will consist of the last two digits of the fiscal year, the two character literal 'BK', and a 6
digit sequential number.
E. Payment Processing
During the creation of obligation documents, payment documents will also be created.
The amount paid will be the same as the amount obligated and the obligation document will be
closed for each obligation. This procedure will eliminate the need to perform the unliquidated
obligation review for Purchase Card purchases as the obligation and payment amounts will be the
same.
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F. Funds Control Officer (FCO) Requirements/Examples
In order to make use of the NationsBank VISA card and EPA cost allocation Intranet
system, the FCO's need to decide which method their office will use to account for the purchases
and payments. If option one is selected the FCO must create a commitment in IFMS and let the
cardholder know which commitment to use for their purchase card transactions. If option two is
selected, the FCO's must work with the cardholders to establish a procedure to inform the
cardholder which DCN to use for each purchase before the cardholder begins to input the
accounting data for the purchase payment in IFMS purchase card cost allocation system.
Example 1;
In this example, John Smith is a cardholder that has been assigned one DCN to use for all
purchases. The DCN is 9942TAB001. There is a RQ in IFMS for SI00.00 against BOC 2620.
John makes a purchase from Acme Computer for $1,200. When the transaction shows up in the
EPA cost allocation system, John enters the system and approves the purchase and assigns his
default DCN and the correct BOC of 2552. The following is how the data w ill show m IFMS
through the stages of the transaction.
Initial IFMS Commitment:
DCN Line BOC Fund Amount Obligated Available
9942TAB001 001 2620 B $100.00 0 $100.00
After card transaction processing: Adjusted IFMS Commitment (Changes in Bold i
9942TAB001 001 2620 B 100.00 0 SI 00.00
002 2552 B 1.200.00 1.200.00 Q
New IFMS Obligation
Obligation Document Line Amount Paid Available Ref Trans RefLine
99BK000101 001 L2QO 1.200 Q 9942TAB001 001
New IFMS Payment
Payment Document Line Amount Paid Ref Trans RefLine
99BK000101 001 1.200.00 1.200.00 99BK000101 001
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Example 2;
In this example, Mary Jones is a cardholder with a default DCN 9954ABC005 for her purchases.
Mary's office splits all purchases between the EPM and Superfund (SF) appropriations. The split
for the purchases is 82% EPM and 18% SF. A $100.00 commitment is in IFMS against BOC
2620. Mary buys some office supplies from Staples for $300.00. When the transaction shows up
in EPA cost allocation system, Mary approves the purchase, assigns her default DCN and selects
BOC 2615 as the BOC to charge the purchase. The following is how the data will show in IFMS
through the stages of the transaction:
Initial IFMS Commitment:
DCN Line
9954ABC005 001
002
After card transaction processing:
Adjusted IFMS Commitment (Changes in Bold)
BOC Fund
2620 B
2620 T
Amount
$ 82.00
18.00
Obligated
0
0
Available
$ 82.00
18.00
9954ABC005 001
002
003
004
2620
2620
2615
B
T
B
T
82.00
18.00
246.00
54.00
0
0
246.00
54.00
$ 82.00
18.00
0
0
New IFMS Obligation (The assumption is that these purchase transactions are transferred to EPA
all on the same day. Therefore the Obligation Document and Payment Document will be the
same and the additional transactions will be additional lines on the document.)
Obligation Document Line
99BK000101 002
003
New IFMS Payment
Payment Document
99BK000101
Line
002
003
Amount
246
_54
Amount
246.00
54.00
Paid Available
246 Q
54 Q
Ref Trans RefLine
9954ABC005 003
" 004
Paid Ref Trans
246.00 99BK000101 002
54.00 003
RefLine
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Example 3;
In this case, the office has selected to use option 2 and fund each purchase with a separate
commitment. The office is splitting the purchase between three PRC codes so there are three
lines of accounting assigned to this commitment. The commitment is entered into EFMS by the
FCO under DCN number 9942XYZ002 for $1,000 and charged to BOC 2616. The Lab Supply
company could only ship part of the order and they billed $600 for the partial shipment. When
the transaction appears in EPA cost allocation system, the cardholder approved the partial
payment and assigned the DCN to the transaction. There is no need to assign a BOC because the
commitment was set up for a specific purchase. Note that when the accounting lines are created
for EFMS, the obligation and payment are for the amount paid to NationsBank. The remaining
amount on the commitment will be closed when the final payment is made on this purchase. The
following is how the data will show up in IFMS during the different stages of the transaction:
Initial IFMS Commitment:
DCN Line
9942XYZ002 001
002
003
After card transaction processing:
Adjusted IFMS Commitment (Changes in Bold)
BOC Fund
2616 B
2616 B
2616 B
Amount
$500.00
300.00
200.00
Obligated
0
0
0
Available
$500.00
300.00
200.00
9942YZ002 001
002
003
2616 B
2616 B
2616 B
500.00
300.00
200.00
300.00
180.00
L20.C
$200.00
120.00
80.00
New IFMS Obligation (The assumption is that these purchase transactions are transferred to EPA
all on the same day. Therefore the Obligation Document and Payment Document will be the
same and the additional transactions will be additional lines on the document.)
Obligation Document Line Amount
99BK000101 004 300
005 180
006 120
Paid Available
300 0
180 0
120 0
Ref Trans RefLine
9942XYZ002 001
" 002
" 003
New IFMS Payment
Payment Document
99BK000101
Line Amount
004 300.00
005 180.00
006 120.00
Paid Ref Trans
300.00 99BK000101 004
180.00 005
120.00 006
Ref Line
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G. Funding Procedures for Purchasing Agents
Reserve funding is not required for purchasing agents. The purchasing agent cardholder will use
the funded PR received from the requesting program office to make purchases. Otherwise, the
purchasing agents will interact with EPA cost allocation Intranet system in the same way as non-
purchasing agent cardholders.
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IV. PURCHASE PROCEDURES
A. General Information
Once the cardholder is trained, designated as a cardholder (Exhibit A), receives a Delegation of
Procurement Authority, and has established a funds procedure with their FCO, the cardholder is
ready to make a purchase. The most common ways of making purchases using the card are: (1)
over the counter, (2) by telephone, or (3) through the use of electronic commerce such as the
GSA Advantage program (see IV. D.3). All ordering methods require the cardholder to follow
the same procurement requirements.
The purchasing process starts with the identification of a requirement (i.e., a request to purchase
supplies or services). The cardholder and the Approving Official must determine that the needed
supplies and services to be purchased are indeed readily available. Partial orders or delayed
delivery of orders are not authorized. The total value of a single purchase may be comprised of
multiple items, but the total purchase value shall not exceed the authorized single purchase limit
of $2,500 (Purchasing agents (GS-1100 series) may have authority up to the dollar limit of their
Delegated Procurement Authority, but not exceeding $100,000). Further, cardholders shall not
split requirements in order to stay within their single purchase limits. Any single requirement or
group of like requirements that exceed the cardholder's single purchase threshold, must be
forwarded to your simplified purchase activity for processing. Failure to comply with this
restriction will result in revocation of the card.
If the vendor indicates that they cannot fill the complete order, or cannot fulfill the order within
30 days, then the cardholder must (1) make the transaction for the quantities that are required
immediately and are available for immediate delivery, or (2) find another source for the entire
order, or (3) send the PR to the simplified purchase activity for processing of the entire order or
balance of the order. Vendors cannot bill for items not shipped, however, if a vendor does not
deliver when stated, but the purchase appears through EAGLS in EPA cost allocation system, the
purchase must be recorded on the Dispute/Questioned Items Form (QJDF, Exhibit E, page 55) as a
disputed/questioned item.
1. Tax Exempt Status
When making a purchase with the card, the cardholder must inform the merchant that it is for
official U.S. Government purpose and, therefore, is not subject to sales taxes. All US
government purchases are TAX EXEMPT. It will not be necessary for cardholders to provide
vendors with a State tax exemption certificate or tax exempt number. All States and the District
of Columbia have agreed to the tax exemption for U.S. Government Purchase Card purchases.
(The reverse side of the purchase card has a toll-free 800-telephone number for merchant
inquiries regarding the tax exempt status). If, however, sales tax is erroneously charged by the
vendor, the amount of the tax cannot be disputed/questioned through the Visa Chargeback
Regulations (Questioned Items process). Cardholders must make every effort to obtain a credit
10
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2. Free On Board (FOB) Point
It is important that cardholders determine prices with delivery terms that are FOB Destination.
i.e., including all required costs of shipment. Where this is not possible, the cardholder must
attempt to determine an estimated cost for shipping. Any required shipping cost must be
included in the commitment of funds and recorded on the Purchase Card log (total cost = item
cost + shipping.). Do not accept the vendor's offer of FOB ORIGIN terms and conditions.
B. Desk Guide for Placing Orders
1. When making a purchase, the operating procedures outlined below are provided for
the cardholder's convenience. When these questions are answered by the cardholder, the
cardholder may find the Purchase Card is not always the appropriate or preferred method of
procurement. Please contact your local procurement office for other options if the purchase card
is not the appropriate method of purchase.
a. Is the purchase for government use or purpose? If NO. stop.
b. Does the purchase documentation include all required approvals? If NO,
stop, [see pages 22,23, and 24 of this textbook]
c. Are funds available to pay for the purchase? If NO. stop.
d. Is the purchase amount within the cardholders single purchase limit? If
NO. stop.
e. Is the purchase a split purchase or divided purchase? If YES, stop.
f. Will this purchase exceed the monthly spending limit? If YES, stop.
g. Is the item to be purchased prohibited or restricted? (see page 22, V.
Restrictions on Purchase Card) If YES, stop.
h. Did you follow the priority list of mandatory sources? Local property,
UNICOR, NIB/NISH, etc. (see page 13, IV, C. Identification of Sources)
IfNO. stop.
Identification of Source
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2. When placing an order, the cardholder must:
a. Record all transactions on a Purchase Card log sheet. (Exhibit C)
b. Inform the vendor that the purchase is tax exempt.
c. Request that the merchant not keep your Purchase Card account number
for future purchases.
d. Ask the vendor for the total amount including all required shipping and
handling charges.
e. Confirm that the vendor will not charge the account until the supplies have
been shipped.
f. Request that the vendor include the following information on the packing
slip:
i. Cardholder name
ii. Cardholder's billing address
iii. Cardholder's telephone number
iv. "Purchase Log number " (from the cardholder's log
if you assign numbers.) Do not include the card account
number
v. Packing Slip, list of supplies purchased.
g. Keep the sales record with Purchase Card log sheet to match against the
billed charges from the contractor bank.
REMEMBER - EPA FMD will automatically send both the Purchase Cardholder and the
Approving Official emails that there is a purchase transaction awaiting the cardholder's
cost allocation action in the EPA system in accordance with the following schedule:
* Day 1 - Immediately upon electronic notification from Bank of America;
»• Day 7 - Follow-up reminder there is a purchase transaction pending;
> Day 14 - Second follow-up reminder transaction pending;
f Day 21 - Third follow-up reminder transaction pending; and
* Day 28 - Personal telephone call inquiring why payment can not be made in
accordance with 30-day Government Prompt Payment Act
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C. Identification of Sources
Cardholders must follow the priorities listed below for use of the Government supply sources
when meeting their requirements for supplies, equipment, and services. The list below provides
the sources in their descending order of priority as identified in FAR 8.001:
1. Supplies and Equipment
(a) Local property office**
1. Agency inventories.
2. Excess from other agencies.
(b) Federal Prison Industries, Inc. (UNICOR)
(c) Procurement lists of products available from the Committee for Purchase
From People Who Are Blind or Severely Disabled [National Industries for
the Blind (NIB), National Institutes for the Severely Handicapped (NISH)];
(d) Wholesale supply sources, such as the stock programs of the GSA, the
Defense Logistics Agency, and the Veterans Administration;
(e) Mandatory Federal Supply Schedules;
(f) Optional use Federal Supply Schedules; and
(g) Commercial sources (including educational and nonprofit institutions).
** If purchaser is unsure of availability of item, he/she must check availability of item(s) with
local property office.
2. Services
(a) Services available from the Committee for Purchase From People Who Are
Blind or Severely Disabled (NIB, NISH).
(b) Mandatory Federal Supply Schedules;
(c) Optional use Federal Supply Schedules; and
(d) Federal Prison Industries, Inc., or commercial sources (including
educational and nonprofit institutions).
In accordance with the FAR, open market purchases under $2,500 may be made from any size
business. Even so, cardholders are requested to use small business establishments as often as
possible. Purchases must be acquired from small business establishments when purchases are over
$2,500 and under $100,000, unless they are not available from a small business.
13
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D. Government Sources of Supply
1. Federal Prison Industries (FPD. IncJUNICOR Quick Ship
FPI, also referred to as UNICOR, is a self-supporting, wholly-owned Government
corporation of the District of Columbia. FPI provides training and employment for prisoners
confined in federal penal and correctional institutions through the sale of its supplies and services
to Government agencies.
Cardholders can now purchase items available from the FPI Quick Ship (catalog onlvV
UNICOR Quick Ship catalog is the only vendor from which cardholders are authorized to
purchase furniture. UNICOR has selected their most popular items for this program. These
products include double pedestal desks, extension desks & extensions, credenzas, files,
bookcases, workstations, computer furniture, and a variety of seating from which to choose.
Items in the Quick Ship catalog will be shipped to you within 30 days after UNICOR
receives your order.
Please contact UNICOR on phone number 800-827-3168 to request a Quick Ship catalog,
place your order, or ask for additional information.
14
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2. National Industries for the Blind & National Institutes for the Severely
Handicapped (NTB/NTSH)
The Javits-Wagner-OT)ay (JWOD) Program creates employment and training opportunities for
people who are blind or have other severe disabilities and, whenever possible, prepares them for
competitive jobs. Under the JWOD Program, Government employees are required to buy
selected supplies and services from nonprofit agencies employing such persons. The Committee
for Purchase From People Who Are Blind or Severely Disabled is the Federal agency that
administers the JWOD Program and maintains a Procurement List of mandatory source items.
Two national organizations, NIB and NISH, have been designated to provide technical and
financial support to more than 550 nonprofit agencies participating in the JWOD Program.
Federal employees are not exempt from the statutory requirements to buy JWOD supplies,
regardless of how small the dollar amount of the purchase and are not permitted to substitute
commercial items for JWOD products. JWOD products are generally available through GS A or
vendors on General Service Administration (GSA) FSS Schedule 75 HI A (office supplies).
JWOD products include ball point pens, roller ball pens, pen refills, mechanical pencils, woodcase
pencils, markers, correction fluid, pocket protectors, cleaners, industrial products textiles, writing
pads, loose-leaf paper, telephone message books, reposhionable note pads, copier paper,
mimeograph & duplicating paper, adding machine tape, postage meter tape, notebooks, labels,
carbon paper, classification file folders, drawer file folders, guide card sets, file guides, hanging
file folders, accordion style folders, 3 ring binders, 3 ring binder divider sheets, index cards, clip
boards, arch boards, pad holders, pocket folders, award certificate binders, xerographic
transparencies, clam clips, mouse pads, desk trays, easels, easel pads, paper trimmers, first aid
kits, napkins, facial tissues, toilet paper, wall clocks, adhesive tape, mail bags, trash bags,
resealable bags, shipping boxes, stencil marking paint, etc..
To identify or learn more about JWOD supplies or services, please call the Committee at phone
number (703) 603-7740. You may also contact National Industries for the Blind at (800)
433-2304, or NISH at (703)560-6800. Catalogs, brochures, videotapes and other informative
publications are available free of charge.
15
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3. General Servic
The FSS program provides federal agencies with a simplified process for obtaining supplies and
services. The schedule ordering procedures emphasize discretion and less paperwork, saving
time and money. Orders are placed directly with the schedule contractor, and deliveries are made
directly to the customer. The FSS (Exhibit G, on page 58) contains the information necessary for
placing orders with contractors.
When using the FSS for purchases under $2,500, cardholders need only to contact the
contractor and order the item required. There is no need to seek further competition, synopsize
the requirement in the Commerce Business Daily, make a separate determination of fair and
reasonable pricing, or consider a small business set-aside. However, cardholders must follow the
priority list of supplies and services identified under section IV.C (page 13), before making a
purchase.
GSA has also developed a program called "GSA Advantage" to maximize product visibility and
ease of ordering. GSA Advantage is a simplified electronic ordering system to access the full
range of GSA supplies and services. GSA will eventually have all FSS products and services
on GSA Advantage. Cardholders can access GSA Advantage through the Internet at
"http://www.gsa.gov."
Please refer to the GSA Federal Supply Schedule under Exhibit G, on page 58, for the list of
supplies and services that may be purchased using the card.
£. Purchase Card Log for Program Office Cardholders and Approving Officials
The cardholder must maintain an Purchase Card log (Exhibit C, on page 53) documenting all
transactions made using the card which would normally be from the first of the month to the end
of the month.. However, the EPA billing cycle ends on the 27th of each month, so logs should
coincide with the EPA billing cycle, meaning the Cardholder would record transactions from the
28th of the month through the 27th of the next month. Example: The June log would cover
transactions from May 28th through June 27*, then the Cardholder would start a new monthly
log. In the log, cardholders must identify the items purchased, vendor/merchant used, any
necessary approvals an item might require, date of the order, total cost, object class (optional),
date the item was received, and lastly, date of payment (meaning EPA cost allocation) to the
contractor bank.
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F. Statement of Account Reconciliation by Cardholders
At the end of the month, the contractor bank may send each cardholder (including purchasing
agents) a monthly Statement of Account detailing their respective charges and credits for the
billing period ending the last day of the month. THIS STATEMENT FROM THE BANK WILL
BE FOR YOUR INFORMATION ONLY.
The cardholder may perform these steps for quality assurance:
(a) Ensure that all charges on the Statement of Account are accurate. If a charge is
not valid, then you must dispute the purchase in the EAGLS payment system
using the Dispute form (see page 55).
(b) Ensure that a brief (but complete) description for each charge is annotated on the
Statement of Account. Ensure that all valid purchases are recorded on your log
sheet.
(c) Whenever there is a variance of 10% or less between the amount on the statement
versus the log sheet, an amendment is not necessary. On the other hand, if the
difference exceeds 10%, the CFMC will contact the FCO for an increase in funds.
(d) All items purchase and billed must be processed using the EPA cost allocation
system or if possible using EAGLS and the Statement of Account then is only
used for confirmation of items already billed through EAGLS and already paid by
the cardholder.
(e) The cardholder is responsible for making payment to the bank by using the EPA
cost allocation Intranet system which will effect payment to EAGLS..
Cardholders placing orders by telephone must ensure that items ordered will be received
prior to being billed by the bank. Cardholders must certify on their logs that the items billed
have been received and accepted by EPA. The vendor may not bill EPA until the item(s) is (are)
actually shipped and delivered. Items billed but not yet received must be disputed using the
EAGLS DISPUTE FORM (page 55) and not paid. The GSA contractor bank, Bank of America,
will assist with trying to resolve the disputed item(s).
The above provisions of payment apply only after receipt of the items ordered and do not apply
to orders for subscriptions and other periodicals; these purchases may be authorized for payment
prior to receipt.
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G. Responsibilities of the Approving Official
At the end of the billing period, the contractor bank may send the Approving Official a report
summarizing their cardholders' Statements of Account. Approving Officials can use the account
summary report to determine if cardholders have processed all purchases completely or if the
purchases have not been processed. Approving Officials are responsible for the review and
verification of their cardholders' purchase to ensure compliance with all applicable regulations,
policy, special approvals, and purchase card procedures.
H. Responsibilities of Funds Control Officer
The Funds Control Officer must ensure that each cardholder has a commitment of current funds
before any/every purchase, either committed at the beginning of each fiscal year and/or before the
use of a new card.
The Funds Control Officer will complete the financial data for every purchase and provide to the
cardholder who will input information into the EPA cost allocation payment process The Funds
Control Officer assigns DCN(s), account number(s) and object class for all purchases made
during the 30-day purchasing cycle.
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I. Purchasing Agents
Purchasing agents are EPA employees in the GS-1100 job series that are authorized to purchase
services and supplies that fall under the simplified acquisition threshold (currently $100,000).
Limitations for use of the Purchase Card by Purchasing Agents are not the same as program
cardholders. However, all purchases shall be made in accordance with Section 1.602 of the
Federal Acquisition Regulation, the EPA Acquisition Regulations, Chapter 8 of the Contracts
Management Manual, the General Services Administration Federal Supply Service Schedule
Contracts for "Government-wide Commercial Credit Card Services", and EPA Implementing
Regulations.
1. Purchasing agents may use the purchase card for any purchases within the limits
of their Delegation of Procurement Authority, which may be as high as $100,000.
2. A fully funded PR, EPA Form 1900-8, with all prescribed approvals is required
for purchases by a purchasing agent. Purchasing agents are not required to
establish a "reserve of funds" for Purchase Card purchases since a funded PR is
provided by the program office.
3. Purchase Card purchases are considered "Oral Orders." The purchasing agent
must inform the vendor of the required clauses applicable to Oral Orders
exceeding $2,500. Clauses for Oral Orders do not apply to transactions of $2,500
or less.
4. A purchasing agent must maintain a record of all Purchase Card purchases. It is
suggested that a purchase order register format (see exhibit H, on page 64) be used
instead of the program office log. However, one purchase order register may be
used for all purchases, inclusive of Purchase Card purchases, but purchases made
with the Purchase Card must be referenced and highlighted.
19
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I. Purchasing Agents (continued)
5. The PR provided by the program office for the items to be purchased becomes the
purchase order document. The PR/PO must be marked or stamped "Purchase
Card" to prevent duplication in processing. DO NOT SEND PO/PR TO CINC.
FIN. MGT. CTR. Payment for purchases is made by using the EPA cost
allocation system just as program office cardholders do. These Purchase Card
orders need to be paid within the EPA billing cycle. The purchasing agent must
not wait until the end of the billing cycle to enter finance information for Purchase
Card purchase orders into the Agency's cost allocation system.
6. The reconciliation process using EPA cost allocation system for purchasing agents
is identical to that of program officer cardholders. Each purchase shall be
identified with the purchase order number and any other identifying number (e.g.
Document Control Numbers (DCN's) along with the purchase order number) that
would assist the purchasing agent in the payment process.
7. The purchasing agent shall be responsible for ensuring that the items and/or
services have been received/accepted/completed. This may be confirmed with the
requesting office/program either by generation of a receiving report, electronic
mail message, signature on the invoice/purchase order, or verbally.
8. The Monthly Statement of Account (if available) may be used by the purchasing
agent to ensure all items purchase have been processed completely in the EPA
cost allocation system.
J. On-Scene Coordinators (OSC) and/or Field Agents/Investigators
1. The U.S. Government Purchase Card provides OSCs and/or Field Agents with the
capability to purchase many supplies and services at sites other than EPA offices.
Items purchased will only be for EPA use/custody and not for the use of
contractors.
2. Personnel who use the purchase card for expenditures at Superfund or
Underground Storage Tanks (UST) sites must ensure that the correct site-specific
accounting data is recorded for each purchase. Each receipt must be clearly
marked with the name and number of the site at the time of purchase. The
Purchase Card log must be completed with the site-specific account number and
the site name.
3. Because purchases are often required while EPA personnel are at Superfund or
UST site(s) without the opportunity to obtain routine approval signatures to the
usual extent possible, the cardholder must ensure that general approvals to
purchase items are received from supervisors prior to departure for the site and
before making the purchase.
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J. On-Scene Coordinators (OSC) and/or Field Agents/Investigators (continued)
4. When the Statement of Account is used for reconciliation, these cardholders shall
clearly mark the proper site-specific account number on the form and retain all
receipts. In the event the cardholder is still at the site or otherwise out of the
office at the time that the statement is received, it will be the responsibility of the
Approving Official to perform this function and to input the information into the
EPA cost allocation process. Therefore, it is critical that the cardholder forward
the information to the Approving Official immediately after a purchase is made.
21
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V. Restrictions on Purchase Card
A. Prohibited Purchases
The U.S. Government Purchase Card program was developed to be as nonrestrictive as
possible; however, procurement policy and regulations require that certain restrictions be
imposed. The following is the list of items/services that are restricted for purchase bv all
cardholder* ftnr.liidinc nurchasinff aaentsl and therefore, mav not be acauired usins the Purchase
(1) Personal use supplies/services (items not necessary for EPA work).
(2) Personal services (employer/employee relationship)
(3) Purchase of meals, drinks, and rooms at hotels or motels for lodging, or any other
employee travel related expenses (use EPA approved travel credit card for this
purpose.)
(4) Purchase of any form of entertainment.
(5) Purchase of gasoline or oil for GSA Interagency Fleet Management System
vehicles (use EPA approved fleet management cards for these purchases.)
(6) Cash advances (use EPA travel card)
(7) Purchase of airline, bus, boat, or train tickets (use EPA travel card).
(8) Employee rental or lease of motor vehicles, land, or buildings of any type.
(9) Long term rental and maintenance agreements.
(10) Construction, alteration or repair of public buildings. Prohibited for two the
following reasons: (1) Requires written Statement of Woik (SOW) and (2) Davis Bacon Act
applies for construction in excess of $2,000. However, cardholders in the facilities management
staff are the only ones in the Agency authorized to make construction purchases for projects up to
$2,000. As with any small construction project, a statement of work would be required and the
facilities manager would also be responsible for the project oversight The threshold would be
$2,000 for these small construction projects so the Davis-Bacon requirements would not apply.
22
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B. Purchase Agent Review/Action
The items identified in (1) through (8) below require purchase agent action. Please send a PR to
your local purchasing activity if ordering any of these items. Program office purchase card
holders should not use their purchase card for these acquisitions.
(1) Newspaper advertisements
(2) Expert services/consultants
(3) Air time for cellular telephones
(4) Telephone connection fees
(5) Memberships in associations
(6) Any equipment repairs estimated at over $2,000 or final cost over $2,500.*
(7) Common carrier transportation services (buses, vans, trucks, etc.)
(8) Any order that requires a Statement of Work or written acceptance of an offerer's
terms and conditions.
If the initial estimate is over $2,000, a PR must be prepared and submitted to the local
small purchase activity for processing. If the initial repair estimate for an equipment
repair is under $2,000, but the final cost is over $2,000 (and does not exceed $2,500), the
card may still be used up to the $2,500 single purchase limit. Repair costs must never
exceed replacement costs for any purchase cardholder. (Also detailed in C.5 on
page 25)
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C. Required Approvals Prior to Purchase
Prior to the purchase of any item using the Purchase Card, the cardholder must obtain the
appropriate approvals (as required, this varies from location to location) for each purchase.
These approvals are usually accomplished by either (1) recording all approvals in the space
provided on the Purchase Card log, or (2) obtaining written or other documented approvals (such
as an exchange of email messages), or (3) by preparing a PR identifying the items to be
purchased and obtaining the Approving Official's signature in addition to any other required
signatures. Chapter 2, Figure 2, of the Contracts Management Manual provides a listing of
required approvals.
1. The following is a list of commonly required items and services and the appropriate
approving offices. Again, this requirement does vary from location to location.
SUPPLIES/SERVICES/EQUIPMENT
Photocopying/Printing Services ($1000 max)
Security Equipment/Services
Conference Facilities/Meeting
Space (and related audio-visual
equipment)
Janitorial or Facilities Maintenance
Services.
Graphic Services
Items relating to Health & Safety
(e.g., Air Purifiers)
Training
Informal Recognition Non-
Monetary Awards
(Ref. 3130 Recognition Policy and
Procedures Manual, Ch. 3, see
http://intranet.epa.gov/agcyintr/ohros)
Room decorations, plants, etc.
Employee Business Cards
APPROVING OFFICE
Local Photocopying/Printing Manager
Local Security Office
Local Facilities Operations Office
Local Facilities Operations Office
Local Audio/Visual Office
Local Health & Safety Office
Local Training or Human Resources Office
One level above Approving Official,
but not higher than Senior Resource Official
[amount not to exceed $75 per occasion]
Local Facilities Operations cardholder only.
Follow EPA Order 2510.1; send request to
Lighthouse for the Blind (see Exhibit I).
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2. Acquisition of Property Under Purchase Card Procedures: The general definition of
"property items" are those items which are non-consumable, require an EPA property decal (e.g.,
calculators, typewriters, PC equipment), and/or those items that are acquired specifically for the
use of a government employee at the job site. If the cardholder is unsure of the availability of an
item in inventory (one of the mandatory sources), the cardholder must check availability of the
item(s) with the local property office before purchasing the item from another source.
When purchased property is delivered, it is the responsibility of the cardholder to coordinate with
the property custodian in order that the property can be properly recorded in the inventory control
system and an EPA decal placed appropriately on the property. Also, all property purchased with
Superfund funds will be identified by affixing a "Superfund Unique" decal to the property.
3. Personal Computer (PC) Hardware and Software: Cardholders may purchase PC
hardware, software, and PC supplies up to the single purchase limit of their purchase cards, but
not to exceed $2,500.00 per requirement. Remember that any requirement for PC hardware and
software must have the prior documented approval of the PC Site Coordinator (PCSC) or Senior
Information Resource Management Official (SIRMO) prior to the purchase. The computer
limitations are set forth in Office of Information Resources Management's (OIRM) Delegation of
Authority, "Microcomputer Requisitions."
4. Telecommunications Equipment: The Purchase Card may be used to acquire voice
telecommunications and/or telephone equipment with the approval of the SIRMO or the PCSC,
if the SIRMO has delegated the authority to the PCSC level. Purchase Agents (i.e., those with
cardholder authority greater than $2,500) must obtain the approval of the National Data
Processing Center, if the purchase is over $5,000 .
5. Equipment Repairs/On-Call Maintenance Services. The Purchase Card may be used for
routine and emergency repairs of EPA equipment where there is no long term maintenance
agreement already in place. The cost of each repair is limited as stated below.
a. The initial estimate of the repair cost must be less than $2,000.
b. The final cost of the repair may not exceed $2,500.
If the repair estimate is over $2,000 or the final cost is over $2,500, contact your local
Purchasing Agent for further action. (See B.6, page 23)
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D. Environmentally Preferable Purchasing: Assuring that your purchases comply
with environmental laws and EPA's policies
You have the opportunity to help the environment while buying products that meet your
program's needs. President Clinton has committed Federal agencies to reduce solid waste. He
has also directed us to buy products that a) are made with recycled content, b) have less
packaging, c) are energy efficient, d) don't create hazardous waste, and e) incorporate other
environmentally preferable attributes. As you use the government credit card, you can help EPA
meet this commitment.
Here's how:
1. EPA designates recycled content products that government agencies must buy.
Whatever your job, it is likely that you will be asked to order a product which has been
designated by EPA. Supply Clerks, Secretaries and Administrative Officers order copy paper,
file folders, remanufactured toner cartridges, writing tablets, envelopes, plastic office supplies,
shipping and mailing products, awards and plaques, and other products we typical l> use every
day. Fleet managers and users of fleet vehicles purchase automotive products like motor oil,
tires, and engine coolant. On-Scene Coordinators may buy spill containment products.
Employees in Facilities or Safety and Environmental Compliance may bu\ signs, pallets.
parking stops, traffic cones and barrels to control traffic flow in our parking; lots, pork benches
and picnic tables, and certain other building and landscaping products.
When buying products, first check to see whether they are EPA-designatcd recycled
content products. For products which have been designated, you must buy those w. hich contain
recycled content as long as they are available, meet your performance needs, and are cost-
competitive. Most of the products listed above can be purchased from the GeneraJ Services
Administration (GSA). Your local purchasing agent probably has a copy of GS.Ys
"Environmental Products Guide" or you can order a free copy from GSA's Centralized Mailing
List Service (7CAFL), P.O. Box 6477, Ft. Worth, TX 76115. It is also can be ordered through
the Internet at http://pub.fss.gsa.gov/environmental.html. Recycled content office products are
available from some office supply catalogs. Manufacturers, suppliers and helpful national
specifications can also be identified at EPA's Office of Solid Waste web site:
www.epa. eov/cpg/products.
26
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EPA recommends the required minimum percentage of recycled content that the products
you buy should contain. This information can be found www.epa.gov/cpg/products, A table of
recycled content percentages as of 1/1/99 is included in this manual as an appendix.
- Recycled content products will contain "recovered materials" or "postconsumer
materials" or both. "Recovered materials" means materials that have been removed or
diverted from solid waste - in other words, trash - including solid waste created by
manufacturers. "Postconsumer materials" are materials that we discard at home and at
work that are separated or diverted for recycling instead of going to a landfill.
- In the case of paper products, President Clinton requires Federal agencies to purchase
products containing 30% postconsumer material beginning January 1,1999. Paper
products containing 30% postconsumer materials will be available from GSA's schedule
and stock programs.
- We can also purchase products such as toner cartridges that have been remanufactured.
In this case, the manufacturer takes a used product and returns it to a useful product by
cleaning H, replacing parts, and refilling parts (such as toner containers). Remanufacturing
also keeps products out of landfills and extends their useful life. Other examples of
remanufactured products are re-inked typewriter ribbons and rebuilt or remanufactured
automotive parts.
2. Packaging is a significant solid waste problem. EPA estimates that packaging alone
accounted for 23.7 % of the volume and 19.4% of the weight of the material that went to
municipal landfills in 1996. We can reduce the amount of trash we generate by buying products
with reduced packaging. For example, if you can purchase pads of paper that are not wrapped
in plastic shrink wrap, you will not have to throw away the plastic. Also consider buying a larger
quantity packaged in a single box rather than smaller quantities in multiple boxes.
3. When buying products that use energy (computers, monitors, printers, copiers, fax
machines, multifunction devices, scanners, TV/VCRs, .appliances, heating and cooling equipment,
exit signs, lighting fixtures ), look for or specify products that qualify for the Energy Star
label, which means that the product is energy efficient Check EPA's Energy Star Products
web she at www.energvstar.gov/products for the latest information about product categories
covered by the program, "drop-in" specification language, and cost-savings calculators. For
energy-using products not covered by the ENERGY STAR* program, check the Department of
Energy's Federal Energy Management Program (FEMP) web site at www.
eren.doe.gov/femp/procurement for recommended levels of energy efficiency, cost effectiveness
examples, and federal supply source contacts. You can also call the ENERGY STAR* hotline at
1-888-STAR-YES (1-888-782-7937) or FEMFs hotline at 1-800-DOE-EREC
(1-800-363-3632), with any questions.
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4. Ask if the product contain* hazardous materials or toxie
chemicals. Examples include cleaning products containing
petroleum-based solvents or acids, and paints (some contain
chromate or volatile organic compounds). GSA's "Environmental
Products Guide" includes information provided by vendors to help
you choose a more environmentally preferable alternative to many
of these products.
Battery-operated portable electronic devices such as cell
phones, laptop computers, walkie-talkies, and tools often use
rechargeable Ni-Cd batteries which contain cadmium, a
hazardous material. If you buy products with Ni-Cd
batteries, ask for batteries with the Battery Recycling
Seal - a battery surrounded by three chasing arrows with
the word RECYCLE above it.
Advise the person who will be using the product that Ni-
Cd batteries must be recycled at the end of their useful life so
they don't end up in a landfill. They should contact their
safety/environmental compliance manager for assistance.
Information for consumers on how and where to recycle their used
Ni-Cd batteries is also available through a toll-free number: 1-
800-822-8837.
There are other situations where you may have to buy
products with hazardous materials, such as laboratory chemicals.
- Notify your facility safety or environmental compliance
manager before you purchase the item. If this is a new
chemical at the facility, they may require you to get a
Material Safety Data Sheet. Or there may be special worker
safety, recycling or disposal procedures that you will need
to follow.
5. Keep your eye out for other information OB the
environmental features of products. A good source for this
information is the web site for EPA's Environmentally Preferable
Purchasing Program { www. epa.aov/opptintr/epp ) in addition,
vendors are often happy to provide this information on their
products.
Listed below are some companies that offer products with
good environmental features. Included are website addresses and
telephone numbers of selected vendors, as well as resources
containing general green purchasing and product information. (Of
course, this is not an exhaustive list of companies and EPA in no
way endorses their products.)
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Environmental Office Products
DLA/DoD Environmental Products (EPRO)
http://www.epro.dlis.mil
DoD "Green" Products Catalog and online shopping.
Resource page with links to companies that offer carpets, paints,
paper, etc. with good environmental features. Also contains many
informative "green purchasing" resource links:
Buy Green Homepage
http://www.buygreen.com
Recycling containers and promotional office supplies:
Rainbow Eco Specialties — Carriers of the National Recycling
Coalition Recycled Content Product Line
http://www.ecospec.com
1-800-842-0527
Email: bmarks@ecospec.com
Office and school supplies including recycled-conter.t products,
agricultural based products, solar products, and less toxic
products:
Green Earth Office Supply
http://www. Webcom.com/geos/geos2.html
1-800-327-8449
Email: geo7@ix.netcom.com
Ecomall contains links to sites that sell traditional' office
products with recycled content, high quality recycled diskettes,
energy-efficient lighting products, etc.:
Ecomall Office Products
http://ecomall.com/biz/office.htm
Email: ecomall@ecomall.com
Recycled writing pads, paper, pencils, wooden pens, etc.:
Sinan Company
http://www.dcn.davis.ca.us/~sinan/alt/office-supplies.html
(530) 753-3104
Email: sinan@dcn.davis.ca.us
Recycled papers--printing, bond, computer, pads; pencils, pens,
misc. office supplies:
Full Circle Paper Outlet
http://www.ecomall.com/biz/fcircle.htm
(919) 309-0811
Email: ecomall@ecomall.com
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Green Office Information/ Buying Guides
Overall green office information:
Environment Canada Green Office
http://www.ec.gc.ca/office/html/Default.htm
General product information, product list, as well as green
buying information:
Office Green Buying Guide
Green Seal
April 1995.
(202) 331-7337
Office Furniture information:
Green Office Magazine
1-800-709-0012
E-mail greenoffice@msn.com
Product attribute claims should be carefully examined to
make sure they are consistent with the Federal Trade Commission's
(FTC) Guides for the Use of Environmental Marketing Claims. In
general, be skeptical of broad claims that the product is
"environmentally safe," "environmentally friendly" or "non-
toxic" unless the manufacturer can back up the claim with actual
documentation. You will find a helpful brochure describing the
FTC guidelines at www.epa.gov/opDtintr/epp/claims.htm The
Guides themselves are available at
www.ftc.aov/bcp/arnrule/auides980427.htm and include many
examples of advertising language to help you understand how to
evaluate advertising claims.
In summary, with your help, we can protect the environment,
reduce our natural resource use, and make EPA a leader among
Federal agencies in environmentally preferable purchasing.
To learn more about EPA's Environmentally Preferable Purchase
Program visit web site www.epa.gov/oppt/epp.
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RECYCLED CONTEMT MINIMUMS AS OF 1/1/991
Motet The content levels, for all EPA recommendations should be read as B%
recovered fiber, including A% postconsumer fiber, and not as B% recovered
fiber plus A% postconsumer fiber. Items marked with an * are available
from the Defense Logistics Agency's Defense Supply Center Richmond. Plea »
see mnr.ana.oov/epg for additional product specifications and other
important information.
PRODUCT CATEGORY:
Paper and Paper Products:
% POSTCONSUMER
FIBER CONTEMT
% RECOVERED
FIBER
Copier paper and bond paper
Offset paper
Tablet paper
Forms (computer printout, forms
ledger)
Envelope paper, kraft
Envelope paper, white and colored
including manila
Envelope paper, unbleached
Cotton fiber paper
Text and cover paper
Supercalendared
Machine finish groundwood
Papeteries
Check safety paper
Coated printing paper
Carbonless paper
30% minimum
30% minimum
30% minimum
30% minimum
30% minimum
10-20%
10% minimum
30% minimum
30% minimum
10% minimum
10% minimum
30% minimum
10% minimum
10% minimum
30% minimum
File folders (manila and colored) 30% minimum
Dyed filing products 20% minimum
Cards (index, postal, other) 20% minimum
Press board report covers, binders 20% minimum
Tags and tickets 20% minimum
Newsprint
Corrugated containers (<300 psi)
Corrugated containers (300 psi)
Solid fiber boxes
Folding cartons
Industrial paperboard (tubes,
cores, drums, cans)
Miscellaneous (pad backs, covered
20-85%
25-50%
25-30%
40% minimum
40-80%
45-100%
75-100%
30% minimum
30% minimum
30% minimum
30% minimum
30% minimum
10-20%
10% minimum
30% minimum
30% minimum
10% minimum
10% minimum
30% minimum
10% minimum
10% minimum
30% minimum
30% minimum
20-50%
50% minimum
20% minimum
20-50%
20-100%
25-50%
25-30%
40% minimum
100%
100%
90-100%
binders, book covers, mailing tubes, protective packaging)
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RECYCLED CONTENT MINIMUM* AS OF 1/1/99:
PRODUCT CATEGORY:
% POSTCONSUMER
CONTENT
Paper and Paper Products, continued from previous page:
%Recovered Fiber
Padded mailers 5-15%
Carrier board 10-15%
Brown papers (wrapping paper, bags)5-20%
Tray liners 50-75%
Non-Paper Office Products:
Plastic Trash Bags
Plastic covered binders
Paper covered binders
Press board binders
Plastic desktop accessories
10-100%
75-100%
20% minimum
% RECOVERED
MATERIAL
CONTENT
5-15%
10-100%
5-40%
100%
25-50%
90-100%
50% minimum
25-80%
polystyrene
25-35%
Plastic envelopes 25% minimum
Plastic office recycling containers 20-100%
and waste receptacles
Steel office recycling containers and
waste receptacles
Paper-corrugated office recycling 25-50%
containers & waste receptacles
Paper-solid fiber box recycling containers
and waste receptacles
Paper-industrial paperboard recycling 40-80%
containers and waste receptacles
Printer ribbons Procure printer ribbon re-inking or reloading
services or procure re-inked or reloaded printer
ribbons
Toner cartridges * Procure remanufacturing services for expended
cartridges or procure remanufactured toner
cartridges or new toner cartridges made with
recovered materials
25-100%
25-50%
40% minimum
100%
Miscellaneous Products:
Pallets - wooden
Pallets - plastic lumber
Pallets - thermoformed
Pallets - paperboard
95-100%
100%
25-50%
50% minimum
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RECYCLED CONTENT MINIMDMS AS OF 1/1/99:
PRODUCT CATEGORY: % POSTCONSUMER % RECOVERED
CONTENT MATERIAL
CONTENT
Construction Products:
Building insulation - rock wool 75% slag
Building insulation - fiberglass 20-25% glass
cullet
Building insulation - cellulose 75% postconsumer 75% postconsumer
loose-fill or spray-on paper paper
Building insulation - perlite 23% postconsumer 23% postconsumer
composite board paper paper
Building insulation - plastic rigid foam 9% minimum
Building insulation - foam in place 5% minimum
polyisocyanurate/polyurethane
Building insulation - glass fiber reinforced 6% minimum
Building insulation - phenolic rigid foam 5% minimum
Building insulation - plastic, non-woven batt 100% recovered
and/or
postconsumer
plastic
Carpet-polyester face fiber 25-100% PET 25-100% PET
Cement with fly ash or ground See product listing at
www.epa.aov/cpg
granulated blast furnace slag See product listing at
Concrete with fly ash or ground www.ena.aov/cpg
granulated blast furnace slag
Floor tiles, heavy duty commercial 90-100% rubber
Floor tiles - heavy duty commercial 90-100% plastic
Structural fiberboard 80-100%
Laminated paperboard 100% 100%
Reprocessed latex paint - white, 20% minimum 20% minimum
off-white, pastel colors
Reprocessed latex paint - grey, brown,50-99% 50-99%
earthtones, other dark colors
Consolidated latex paint 100% 100%
Patio blocks - rubber or rubber blends 90-100%
Patio blocks - plastic or plastic blends 90-100%
Shower and restroom dividers - steel 16 % minimum 20-30%
Shower and restroom dividers - plastic 20-100% 20-100%
Landscaping Products:
Garden hoses 60-65% rubber and/or
plastic
Soaker hoses 60-70% rubber and/or
plastic
RECYCLED CONTENT MXNXMUMS AS OF 1/1/99:
PRODUCT CATEGORY: % POSTCONSUMER % RECOVERED
33
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CONTENT
Landscaping Products, continued from previous page:
MATERIAL
CONTENT
Hydraulic mulch - paper based 100% 100%
Hydraulic mulch - wood based 100% wood & paper
Lawn and garden edging 30-100% plastic 30-100% plastic
and/or rubber and/or rubber
Yard trimmings compost See product listing at www.epa.aov/cpa
Park and Recreation Products:
Plastic fencing 60-100% 90-100%
Playground surfaces 90-100% rubber or plastic
Running tracks 90-100% rubber or plastic
Transportation Products:
Channelizers - plastic 25-95%
Channelizers - rubber (base only) 100%
Delinerators - plastic 25-90%
Delinerators - rubber (base only) 100%
Delinerators - steel (base only) 25-50%
Flexible delinerators - plastic 25-85%
Parking stops - plastic or rubber 100%
Parking stops - concrete containing fly ash
Parking stops - concrete containing ground
granulated blast furnace slag
Traffic barricades - plastic 80-100% HOPE,
LDPE, PET
Traffic barricades - steel
Traffic barricades - fiberglass
Traffic cones - plastic
Traffic cones - crumb rubber
20-40%
25-70%
100% HOPE, LDPE
PET
25-100%
100%
50-100% PVC or
LDPE
50-100%
vehicular Productsi
Engine coolants (antifreeze)
Re-refined motor oil *
Retread tires
See product listing at
www.epa.aov/cpo
25-100%
See product listing at
www.eoa.aov/cpg
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VI. CARD MAINTENANCE & OTHER ADMINISTRATIVE PROCEDURES
It is of paramount importance that all Purchase Card users comply with the timely reconciliation of all
Purchase Card transactions via EPA's cost allocation system which inputs data to the contractor bank's
EAGLS payment process and according to guidelines and time frames specified. This will expedite the
payment process to the bank and aid in resolving disputes and obtaining credits.
A. Disputes/Questioned Items
1. Occasionally, mistakes such as duplicate billing by vendors occur. If a charge for
items/services appears that was not authorized by the cardholder, then the amount in question
must be disputed/questioned and recorded on the Bank of America Dispute Form (Number
C12A1198), shown in Exhibit E. If the items purchased with the card are found defective,
damaged or not as ordered, the cardholder has the responsibility to notify the Approving Official
and to notify the vendor to request (1) replacement, or (2) credit to the Purchase Card account.
If the vendor refuses to replace or issue a credit, then the purchase must he disputed in EAGLS.
Also, if the vendor issues a credit voucher, but the credit does not appear through EAGLS in the
EPA cost allocation Intranet system in the same billing cycle, then the charge must be
disputed/questioned. Do not hold up the processing of other purchases * hile
disputing/questioning one purchase.
2. Upon completion of the Dispute Form, it should immediateK be submitted or faxed to
both offices named below:
Bank of America EPA
Government Card Services Cincinnati Financial Management
P.O. Box 53142 26 M. L. King Drive (MS-7001)
Phoenix, AZ 85072-3142 Cincinnati. Ohio 45268
Fax number 1-888-678-6046 Fax number 1 -513-JS7-2063
3. The U.S. Government has the right to refuse payment. However, the cardholder must
contact the vendor to attempt to resolve any billing problems before placing the item in dispute.
After the cardholder has contacted the vendor, he/she must dispute the purchase in accordance
with the instructions provided by the EAGLS dispute process. The cardholder must retain a
copy of the dispute form for record keeping purposes. Charges for any disputed/questioned
item should be credited immediately by the vendor and EAGLS (including the EPA cost
allocation system) should reflect the credit soon thereafter. It is the responsibility of the
cardholder to initiate contact with the vendor regarding the disputed/questioned item. Failure
to initiate resolution of disputed/questioned items may result in the potential loss of Agency
funds. It is the responsibility of the GSA contractor bank to investigate any unresolved
disputed/questioned amount and make a determination if payment must be deferred or made.
When an item has been received that had been formerly disputed through the submission of a
QIF, the vendor must rebill the cardholder's account.
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B. Record Keeping
1. Cardholders must maintain the following records:
(a) Delegation of Procurement Authority or certificate of appointment (SF1402) retained in
permanent file or prominently displayed at work location.
(b) A copy of the Purchase Card log for each 30-day billing cycle. The cardholder records
each purchase made during the 30-day billing cycle on this log.
(c) The cardholder must maintain their Statements of Account (along with all original
documentation) for at least 3 years (FAR 4.805(b)).
C. Cancellation/Suspension of Purchase Card
OAM has the responsibility and the authority to cancel or suspend any Purchase Card account when it is
determined that cancellation or suspension is necessary due to cases of:
1. Fraud, waste and/or abuse,
(a) The Purchase Card program team regularly reviews summary reports of purchases. Any
individual who continuously disregards the Purchase Card procedures by repeatedly
exceeding his/her individual funding limits, splitting procurements for the purpose of
staying within purchase limitations, or purchasing restricted items, may have his/her card
canceled or suspended.
(b) If any employee knowingly uses the card for unapproved or unofficial purposes, such
action will be considered as an attempt to commit fraud against the U.S. Government and
may result in immediate suspension or cancellation of the card and further disciplinary
action against the cardholder under applicable agency administrative procedures. The
cardholder may be personally liable to the Government for the amount of any unapproved
purchases and may be subject to a fine of not more than $10,000 or imprisonment for not
more than five (5) years or both under U.S.C. 287;
2. Unauthorized use of the card by the cardholder or by any other individual;
3. A cardholder's continuous failure to follow the established agency guidelines and procedures
under the EPA Purchase Card program, including proper and timely processing of purchases
using the EPA cost allocation payment process. In addition, failure of the cardholder and/or the
Approving Official to respond to inquiries from the EPA Agency Point of Contact (APOC)
and/or the CFMC, or;
4. A direct request from the cardholder, or Approving Official, or higher management authority for
cancellation or suspension of the Purchase Card account.
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D. Destruction of the Purchase Card
There are situations when the destruction of the Purchase Card is required. Situations that
necessitate the destruction of the card include:
1. Separation of the employee from the assigned Approving Official's area of responsibility
(through termination from EPA, transfers within EPA, disciplinary action, or reassignment
or detail within EPA.)
2. The determination by the cardholder and/or the Approving Official that the card is no
longer to be used by the cardholder.
To destroy the Purchase Card, one must be cut the card in half and send notification to the EPA APOC
(see definitions) using the standard PURCHASE CARD DESTRUCT NOTICE. It is not necessary to
return the destroyed card to the APOC.
E. Reporting Lost or Stolen Purchase Card
1. If a card is lost or stolen, it is the responsibility of the cardholder and the Approving
Official to notify the APOC and the contractor bank within 24 hours. This notification will relieve
the cardholder and/or EPA of any financial liability resulting from its unauthorized use of the card.
The telephone number to notify the bank of lost or stolen cards tal-800-4 72-1424.
2. The cardholder must notify his/her Approving Official of the lost or stolen card WITHIN
ONE WORKDAY. The Approving Official may have to submit a written report within 5
workdays to the APOC. The report would include:
(a) Complete identifying information of the lost or stolen card.
(b) Date loss was discovered.
(c) The general location where the loss occurred, if known.
(d) All purchases the cardholder made within the billing cycle in which the loss
occurred.
F. Getting A Replacement Card
After following the instructions in section E above, replacement cards will be generally provided
by the contractor bank within 2 to 3 working days.
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G. Cardholder Leaving the Agency
If a cardholder leaves the agency, the Approving Official must ensure that the card is destroyed and an
"PURCHASE CARD DESTRUCT NOTICE" (Exhibit F on page 57) form is completed. This
completed notice must be forwarded by the Approving Official to:
U.S. EPA
Purchase Card Program Team (Mail Code 3802R)
Office of Acquisition Management (OAM)
Internal Oversight Service Center (IOSC)
Washington, D.C. 20460
The Agency/Organization Program Coordinator (APOC) will process the form and will notify the
contractor bank.
H. Cardholder Transferring Within the Agency
Should a cardholder transfer within the Agency, but outside the current Approving Official's area
(Allowance Holder), an "PURCHASE CARD DESTRUCT NOTICE" mav be required (some cards are
transferable; some are not.) If the cardholder's new office determines that a Purchase Card should be
retained or issued to the EPA employee, the new Approving Official must send a cardholder request or
application to the Purchase Card program team. This request will be processed and forwarded to the
contractor bank to set up a new Purchase Card account and issue a new card or id transfer the current
card to the new Approving Official.
I. Cardholder Name Changes
If an individual's name has been changed for any legal reason, the cardholder must submit a
memorandum requesting that the name be changed and a copy of a Standard Form 501 reflecting the
name change) to the Agency Point of Contact. The request for the name change w ill he processed, and a
new purchase card reflecting the name change will be ordered and mailed to the cardholder.
J. Approving Official Changes
It is the responsibility of the Approving Official to notify the EPA Purchase Card program team
of any change in the status of his/her cardholders, including changes in the Approving Official's status.
K. Safeguarding the Purchase Card and Standards of Conduct:
1. Purchase cards must be secured at the cardholder's EPA office location until needed for
purchase(s) and must not be routinely carried along with one's personal credit cards (to
avoid using the card when making personal purchases.)
2. The Government Purchase Card is issued to individual cardholders. The employee,
whose name is embossed on the card, is the custodian and sole authorized user of the
card.
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L. Spending Limits & Increase Requests
1. Single Purchase Limit: The maximum amount authorized for a single purchase by a
cardholder. This amount is specified on the application for Purchase Card and limited by
the EPA Delegation of Procurement Authority issued to each cardholder. Usually set at
$2,500 maximum for Program Office cardholders.
2. Thirty-Day Limit: The maximum amount (usually determined by each Approving
Official) estimated to be expended by a cardholder during any 30-day monthly cycle. The
30-day purchasing limit is determined on a calendar month basis. Usually set at $5,000
per month for Program Office cardholders, but may be set higher in cases of bona fide
need.
3. Office Limit: An established 30-day amount that generally equals the total of the thirty-
day limits referenced in 2. above of all cardholders under an individual Approving
Official. No fixed amount is associated with the Office Limit.
4. Thirty-Day Limit Increase Requests: Approving Officials and/or division directors may
request a change in their 30-day spending limit(s) for their Cardholders. This request
must go to the EPA APOC who will make the change when/if it is approved.
M. Management Reports
The contractor bank generates a wide variety of management reports that are available to OAM,
including the cardholder activity reports. These reports are reviewed regularly by the OAM Purchase
Card program team (see definitions) as part of their oversight responsibilities.
N. Responsibility for Oversight in the Purchase Card Program
Management and oversight of the Purchase Card program at EPA is primarily the responsibility of the
Purchase Card Program Team located within the Office of Acquisition Management. The team regularly
reviews purchase card reports to ensure compliance with the Purchase Card Program Guidelines.
The actual oversight of the program starts with the Approving Official and the Purchase Card Holder
checking each other to ensure that the proposed purchase is proper prior to purchase.
At the Point of Sale (POSI the cardholders various limits and codes are checked by the VISA
authorization system. A purchase decline at this point often times prevents the cardholder from making
an improper purchase, such as a purchase over the assigned single purchase limit.
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The next level of oversight occurs when the Purchase Card Team in HQ receives and reviews the varioi
daily transaction reports from the contractor bank.
The staff of the Cincinnati Financial Management Center reviews the Purchase Card transactions and ai
supporting documentation supplied by cardholder upon request of the CFMC. The CFMC staff will
routinely notify the Purchase Card team of any indication of improper use of the purchase card.
Also, as part of the oversight of the Purchase Card program at EPA, the Purchase Card team provides the
nucleus of the Purchase Card Review Team which conducts periodic (usually annually in the spring)
reviews in the Cincinnati Financial Management Center for any previously suspect purchases.
At anv level of oversight if any irregularities are detected, the Purchase Card Team will request
additional information from the cardholder and/or the approving official and take whatever action is
necessary to correct or cure the situation, including suspension of the purchases card if so deemed
necessary.
Program offices are also encouraged to establish their own internal control review procedures, as
necessary.
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LIST OF ACRONYMS
AOPC Agency/Organization Point of Contact (Bank of America terminology)
APOC Agency Point of Contact (NationsBank terminology)
CFMC Cincinnati Financial Management Center
BOA Bank of America
BOC Budget Object Class
DCN Document Control Number
EAGLS Electronic Accounting Government Ledger System
EPA Environmental Protection Agency
EPAAR EPA Acquisition Regulations
FAR Federal Acquisition Regulations
FOB Free On Board
FPI Federal Prison Industries, Inc.
FCO Funds Control Officer
GSA General Services Administration
IOSC Internal Oversight Service Center [Washingtion, DC "life line" for questions]
IFMS Integrated Financial Management System at EPA
NB NationsBank
NIB National Industries for the Blind
NISH National Institutes for the Severely Handicapped
OAM Office of Acquisition Management
OHROS Office of Human Resources and Organizational Services
OIRM Office of Information Resources Management
OSC On-Scene Coordinators
PC Personal Computer
PCSC Personal Computer Site Coordinator
PR Purchase Request, EPA Form 1900-8
SIRMO Senior Information Resource Management Official
QIF Statement of Questioned Item Form
DEFINITIONS
1. SmartPav Card
The registered trademark provided by the contractor bank and the General Services
Administration, printed on each U.S. Government Purchase Card. The Purchase Card is a plastic
card, similar to any personal credit cards in appearance, embossed with the individual
cardholder's name and is marked "FOR OFFICIAL US GOVERNMENT PURCHASES ONLY,
US GOVERNMENT TAX EXEMPT."
41
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2. Cardholder
A permanent EPA employee who:
(a) Has successfully completed the required training;
(b) Received a Delegation of Procurement Authority for the Purchase Card;
(c) Is issued the Purchase Card;
(d) Has his/her name embossed on the Purchase Card;
(e) Is the sole user of the card; and
(f) Is the custodian of the card.
3. Purchasing Agent
A permanent EPA employee in the GS-1100 job series who:
(a) Has successfully completed the required training;
(b) Received a Delegation of Procurement Authority for the Purchase Card;
(c) Is issued the card;
(d) Has his/her name embossed on the Purchase Card;
(e) Is the sole user of the card; and
(f) Is the custodian of the card.
4. Approving Official
A permanent EPA employee; generally, the immediate supervisor of the employee who is issued
the card. The Approving Official must be in a position to approve or disapprove the purchase
made by the EPA cardholder. This individual must also successfully complete all required trainini
for Approving Officials.
5. Funds Control Officer
A Funds Control Officer's realm of responsibility may vary between that of a Funds Control
Officer located in Headquarters, and that of a Funds Control Officer in the Regions or at a
laboratory site. At any EPA location, the Funds Control Officer is either directly responsible for,
or subject to coordinating with other personnel on serving as the central point of contact for all
budgetary/financial information on funds control; certifying the availability of funds as to the
correct purpose, time, and amount; ensuring that all financial transactions are in compliance with
funds availability, funds ceilings and floors; ensuring the accuracy of accounting data of spending
documents to include all financial data elements cited are correct, as well as appropriation codes,
account numbers, object class codes, and signatures; entering the spending actions/commitments
into EFMS and forwarding the spending document to the appropriate office for subsequent
obligation.
42
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6. General Services Administration
The Government agency responsible for the award and administration of the Federal Supply
Schedule Contracts, (Industrial Group 651, IG Class 6153) for Government-wide Credit Card
Services.
7. GSA Contractor Bank
The GSA Schedule contractor bank is the commercial banking institution that the EPA has
selected as the contractor to administer the Purchase Card services for all of the EPA. The
contractor bank will administer all of the Purchase Card accounts. As of December 1, 1998, the
contractor bank was NationsBank; later in 1999, to merge with and to be known thereafter as
Bank of America (BOA).
8. Purchase Card Program Team/Agency Point of Contact [your "life line" for questions]
The EPA office responsible for the overall management and administration, including oversight,
of the EPA Agency-wide Purchase Card program, is the Policy, Training, and Oversight Division
(PTOD), Internal Oversight Service Center, located within the HQ-OAM. This unit is
responsible for the issuance of Delegations of Procurement Authority and Certificates of
Appointment, processing of applications for the Purchase Card, and routine maintenance of
Purchase Card accounts.
Agency Point of Contact (APQO
The individual who serves as the EPA APOC is the primary liaison between EPA and the
contractor bank. The APOC is designated as the first point of contact for all inquiries
from cardholders and/or Approving Officials. The address of the APOC is as follows:
U.S. EPA Purchase Card Program Team
Office of Acquisition Management
Policy, Training, and Oversight Division
Internal Oversight Service Center
1200 Pennsylvania Ave, N.W. (3802R)
Washington, DC 20460
43
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9. Purchase Card Servicing Finance Office
(a) Responsible Paving Office
The office responsible for the management of all financial matters, including payment
and disputes, associated with the EPA Purchase Card Program is Cincinnati Financial
Management Center (CFMC). The CFMC will receive all Purchase Card transaction date
through EAGLS and will make payments to the bank for the cardholders' approved
transactions.
The mailing address of the CFMC is:
U.S. EPA
Cincinnati Financial Management Center
26 West Martin Luther King Drive (MS-7002)
Cincinnati, Ohio 45268
(b) Disputes Office Contact
The CFMC will coordinate, process and monitor all disputed purchases, credits, or
billing errors.
10. Billing Cvcle
The established billing cycle assigned by the bank for EPA begins on the 28th of each month and
ends on the 27th of the following month. If there is an automatic Statement of Account generated
at the end of every cycle, this statement is usually only used for information only and
confirmation of purchases billed and paid since cardholder's are required to pay for their
purchases on any day of the month by using the EPA cost allocation system.
NOTE:
ALL EPA LOGS CAN BE KEPT ON A TRUE CALENDAR MONTH CYCLE BASIS OR THE
MORE ACCURATE BANK'S CYCLE DATES. EITHER METHOD IS ACCEPTABLE.
HOWEVER, REMEMBER YOUR MONTHLY SPENDING LIMITS ARE CALCULATED ON
THE BILLING CYCLE [i.e. 28th through 27th). SO MONITOR THE DOLLAR AMOUNTS OF
YOUR PURCHASES THE DURING THE 28th THROUGH 31st TO ENSURE THE MONTHLY
LIMIT IS NOT EXCEED IN THE NEXT MONTH.
11. Purchase Card Forms
(a) Purchase Card Applications:
An Purchase Card CARDHOLDER ACCOUNT SET-UP INFORMATION form
(Exhibit A) is the official name for the Purchase Card application. An application is
required to establish an Purchase Card account and must be submitted to the Purchase
Card program team HQ mail code (3802R).
44
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Similarly, an Purchase Card Approving Official's ACCOUNT SET-UP INFORMATION
(Exhibit B) is the official name for the form used to set up Approving Official accounts.
No matter how many cardholders are assigned to a single Approving Official, only one
application is required.
(b) Deskside Purchase Card Log:
The EPA Purchase Card Log (Exhibit C) is used to record all purchases made using the
Purchase Card. The cardholder is responsible for the completion of the log in accordance
with the instructions provided in training. It is no longer a requirement to submit the log
through the Approving Official and FCO to the CFMC after the end of the billing cycle.
(c) Statement of Account:
Monthly, an active cardholder may be sent a Statement of Account (Exhibit D) by the
contractor bank that details all charges and credits for a 30-day billing cycle. The
Statement of Account is generally used for information only.
(d) Disputes Form (Number C12A1198)
An Purchase Card PROGRAM CARDHOLDER STATEMENT OF QUESTIONED
ITEM FORM (Exhibit E) is used by cardholders when it is necessary to dispute/question
a charge or a portion of a charge that has been included through EAGLS into the EPA
cost allocation system. For items purchased and found defective, faulty or unusable, the
cardholder must return the item(s) to the merchant and request an immediate credit to the
Purchase Card account. Until the charge is credited, the charge must be placed in dispute.
The cardholder Statement of Questioned Items Form (QIF) must be submitted to CFMC
within 5 days of the discovery of the dispute.
(e) Purchase Card Destruct Notice:
Cardholders and Approving Officials are required to complete an Purchase Card
DESTRUCT NOTICE (Exhibit F) when there is no longer a need for their card or when
one of several changes in employee re-assignment has occurred. Forward the Destruct
Notice to the Purchase Card program team in headquarters.
45
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EXHIBIT A
CARD HOLDER
APPLICATION
FOR THE
U.S. GOVERNMENT
PURCHASE CARD
AT EPA
46
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EXHIBIT A
Please follow instructions carefully. Errors may result in delayed processing of application.
The following documentation must be submitted for new purchase cards:
1. Purchase card application - "Purchase Card Program Cardholder Account Set-up Information"
Please ensure the Division Director (or higher level official) signs the application form.
This is a mandatory requirement
2. Copy of current Delegation of Procurement Authority and/or proof of successful completion of
the purchase card training (and/or BPA call ordering officers course), dated not more than 3 years
from the current date.
3. Purchase card applications must identify the responsible Approving Official.
If the Approving Official is new, an application form for the Approving Official is also
required. Approving officials must also submit proof of successful purchase card training.
The Division Director (or higher level official) must sign the Approving Official
application.
If the Approving Official has submitted an application that has been approved, there is no
need to submit a new one. Just enter the Approving Official's name in Item 7 on the
purchase cardholder's application form.
4. A cover memorandum designating the purchase cardholder nominee is not required. Applications
that do not include all required documentation and signatures may be returned for correction.
5. Send the complete application package to:
U.S. EPA Purchase Card Program Team
Office of Acquisition Management
Policy, Training, and Oversight Division
Internal Oversight Service Center
1200 Pennsylvania Ave, N.W. (3802R)
Washington, DC 20460
If you have any questions or problems, please call the purchase card team at 202-564-4374.
47
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EXHIBIT <
INSTRUCTIONS FOR "PURCHASE CARD PROGRAM CARDHOLDER ACCOUNT SET-UP
INFORMATION" FORM
Please Print.
1. Level 2 Number: Pre-printed on application (68).
2. Levd 3 Number: Enter your Service Finance Office code, such as:
HQ = 99
RTP = 22
Cincinnati — 27
Region I = 01
Las Vegas = 33
3. Level 4 Number: After the pre-printedJL JLon the application, enter your two digit EPA Allowance
Holder code number (do not include 3rd position alpha code of allowance holder designation.)
4. Division Director (or appropriate official) recommendation. Please type or print, the Division Director's
name, title and office.
5. Signature of the official identified in question 4 above who is providing the recommendation for the new
purchase cardholder.
6. Approving Official's account number. NO LONGER USED.
7. Enter the Approving Official's name. Please enter first name, middle initial, and last name.
8. Enter the office designation beginning withEPA-AA or -Region. It is important to separate each level whr,
"-", e.g.,EPA-ORD-NERL or EPA-REGION ffl-HWMD.
9. Please print the cardholder's name as it should appear on the purchase card.
10. . Enter the official postal address for the office. For example, 401 M Street, SW for old Headquarters.
11. Enter your local EPA mail code for your office.
12. Enter the appropriate City, State, and Zip Code of the office identified in question 10 above..
13. Enter your work number.
14. 30-Day Limit. Enter the total amount of anticipated for a 30-day period. Please round up to the nearest
hundred dollars. ($5,000 is the EPA standard 30-day limit when another estimate is not available.)
IS. Single Purchase Limit. Enter the following code for your single purchase spending level:
Enter 00 for $100 limit
Enter 01 for $500 limit
Enter 02 for $1,000 limit
Enter 04 for $2,500 limit ($2,500 is the EPA standard single purchase limit.)
Enter 05 for $25,000 limit Reserved for purchasing •gfnte/coiitracting officer (limit is based
upon the warrant limit)
16 Merchant activity type:
Enter 20 for program office cardholder
Enter 22 for purchasing agents
Enter 23 for on-scene-coordinators, field agents and/or investigators
17. Enter Y if you are currently supporting a Superfund activity. Enter N if you are not directly supporting
Superfund.
18. Enter the cardholder E-mail address.
Do not enter any further information.
48
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EXHIBIT A
PURCHASE CARD PROGRAM
CARDHOLDER ACCOUNT SET-UP INFORMATION
NOTE: FILL IN ONLY ONE CHARACTER PER SPACE. USE NO PUNCTUATION.
INPUT FOR:
1. LEVEL 2 NUMBER _6 _8
2. LEVEL 3 NUMBER
3. LEVEL 4 NUMBER _Q_ _Q_ _
Approved:.
Name, Title, Division/Office
Signature:.
SET-UP INFORMATION
6. APPROVING OFFICIAL'S ACCOUNT NUMBER (no longer used)
7. APPROVING OFFICIAL'S NAME
(first name, middle initial, last name)
CARDHOLDER NAME, ADDRESS/PHONE/etc.
8. OFFICE
9. CARDHOLDER NAME
(first name, middle initial, last name)
10.
11.
12.
STREET ADDRESS
INTERNAL MAILCODE.
CITY
. STATE.
ZIP
(Line 2)
(Line 1)
(Line 3)
(Line 4)
(Line 5)
13. TELEPHONE NUMBER - -
SPENDING LIMITS/ACTIVITY CODE
14. 30-DAY LIMIT QQ
15. SINGLE PURCHASE LIMIT _ _(Refer to Instructions)
16. MERCHANT ACTIVITY TYPE _ _(Refer to Instructions)
17. Superfund Activity? 18 EMAIL
CONTRACTOR USE ONLY:
REC'D DATE
INPUT
DATE
VERIFIED
REJECT REASON
CALLED/RETURNED/COMMENTS.
INPUT SUBMITTED BY:
Signature:
Name: Gina E. Nightengale
Address: U.S. EPA - OAM-PTOD-IOSC
Ariel Rios Building (3802R)
1200 Pennsylvania Ave., N.W.
Washington, DC 20460
Phone: _(202) 564-437 l_Date
49
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EXHIBIT B
APPROVING OFFICIAL
APPLICATION
FOR THE
U.S. GOVERNMENT
PURCHASE CARD
AT EPA
SO
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EXHIBIT B
INSTRUCTIONS FOR "PURCHASE CARD PROGRAM Approving Official ACCOUNT SET-UP
INFORMATION" FORM
Please follow instructions carefully. Errors may result in delayed processing of application. Application that do not include all required
documentation and signatures may be returned for correction. Please print
1. Levd 2 Number: Pro-printed on application (68).
2. Level 3 Number: Enter your Service Finance Office code, such as:
HQ = 99
RTF = 22
27
Region I = 01
Las Vegas = 33
3. Level 4 Number: After the pre-printedJL J).on the application, enter your two digit EPA Allowance
Holder code number. (Your Funds Control Officer (FCO) can provide this information.)
4. Division Director (or appropriate official) recommendation. This must be me same official who signed the
cardholder's application. Please type or print the Division Director's name, title and office. Division
Directors or higher level officials may approve themselves as the Approving Official.
5. Signature of the official identified in question 4 above.
6. Enter the office designation beginning whhEPA-AA or -Region. It is important to separate each level with
"•", e.g., EPA-ORD-NERL or EPA-REGION ffl-HWMD.
7. Enter the Approving Official's name. Please enter first name, middle initial, and last name.
8. Enter the official postal address for the office. For example, 401 M Street, S.W. for old Headquarters
9. Enter your local EPA mail code for your office.
10. Enter the appropriate City, State, and Zip Code of the office identified in question 9 above..
11. Enter your work number.
12. Enter the office limit This is the total of the 30-Day purchasing limits for all purchase cardholders
reporting to the Approving Official identified in mis application. Please round up to the nearest hundred
dollars.
13. Enter the Approving Official's e-mail address.
Do not enter any further information.
Send the complete application package to:
U.S. EPA Purchase Card Program Team
Office of Acquisition Manageinciit
Policy, Training, and Oversight Division
Internal Oversight Service Center
1200 Pennsylvania Ave, N.W. (3802R)
Washington, DC 20460
If you have any questions or problems, please call the purchase card team at 202-564-4374.
51
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EXHIBIT
PURCHASE CARD PROGRAM
APPROVING OFFICIAL ACCOUNT SET-UP INFORMATION
NOTE: FILL IN ONLY ONE CHARACTER PER SPACE. USE NO PUNCTUATION.
INPUT FOR:
1. LEVEL 2 NUMBER 6 8
2. LEVEL3NUMBER
3. LEVEL 4 NUMBER _QJ)
5.
Approved:.
Name, Title, Division/Office
Signature:.
SET-UP INFORMATION
APPROVING OFFICIAL'S NAME, ADDRESS/PHONE
6. OFFICE NAME
7.
8.
9.
10.
Approving Official NAME_
(first name, middle initial, last name)
STREET ADDRESS
INTERNAL MAILCODE.
CITY
11. TELEPHONE NUMBER.
12. OFFICELIMIT 00
ACCOUNT NUMBER (no longer used)
13. APPROVING OFFICIAL'S E-MAIL BOX
CONTRACTOR USE ONLY:
REC'D DATE
INPUT
DATE
VERIFIED
REJECT REASON
CALLED/RETURNED/COMMENTS
.STATE_
ZIP
INPUT SUBMITTED BY:
Signature:
Name: Gina E. Nightengale
Address: U.S. EPA -OAM-PTOD-IOSC
Ariel Rios Building (3802R)
1200 Pennsylvania Ave., N.W.
Washington, DC 20460
Phone:_(202) 564-437 l_Date
52
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PURCHASE CARD LOG FOR BILLING PERIOD T THROUGH end of month PAGE OF
PRINTED NAME
OF PURCHASE CARDHOLDER: ACCOUNT NUMBER: 4486-8600-00 [~~| D HI
ITEMS PURCHASED
PURCHASED
VENDOR/
MERCHANT
APPROVALS
(IF APPROPRIATE)
Signatures/Title
Signatures/rule
Signatures/Title
Signatures/Tillc
Signatures/Title
Signal ures/Tille
DATE
ORDERED
TOTAL
COST
OBJECT
CLASS
EXHIBIT C
n nn
DATE
REC'D
DATE OF
COST
ALLOCA
TION
SIGNATURE OF
PURCHASE CARDHOLDER:.
TELEPHONE NUMBER:
DATE:
SIGNATURE OF
Approving Official:.
TELEPHONE NUMBER:
DATE:
53
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EXHIBIT
EXAMPLE OF PURCHASE CARDHOLDER STATEMENT OF ACCOUNT
OFFICE OF THE COMPTROLLER
FINANCIAL MANAGEMENT CENTER
JAMES V. WOOD CHIEF
EPA ACCOUNTING OPERATIONS OFC
26 WEST MARTIN LUTHER KING DR..
CINCINNATI OH 45268-0000 .
CARDHOLDER
A4a6.nfinruvYin.nnm
APPROVING
ACCT CODE
STATEMENT
CARDHOLDER
Jane Doe
EPAHQ
401MSTSW
(3802R)
WASHINGTON
DC 20460-9999
Approving Official
Janey Smith
EPAHQ
401MSTSW
(3802R)
WASHINGTON DC 20460-9999
STATEMENT OF ACCOUNT VS. GOVERNMENT CREDIT CARD
PURCHASE DATE / PROCESSING DATE
. REFERENCE NUMBER
04/21/93 XV 04/23
746104431 1306245
DESCRIPTION
ACCTG. CODE
04/21/93 XV 04/26
746104431 1306245
DESCRIPTION
ACCTG. CODE
04/21/93 XV 04/26
7461044311306245
DESCRIPTION
ACCTG. CODE
04/21/93 XV 04/26
7461044311306245
DESCRIPTION
ACCTG. CODE
DESCRIPTION
ACCTG. CODE
MERCHANT NAME
MERCHANT LOCATION / SIC CODE
BUREAU OF NATL AFFAIRS
WASHINGTON DC 8999
sub. to "Inside EPA"
FENTON5 UNIFORM FASHIONS
SILVER SPRING MD 5699
safety shoes
COMPUTER PRODUCTS INC
FAIRFAX VA 5734
Harvard Graphics
CADD MICRO SYSTEMS INC
ALEXANDRIA VA 7372
PageMaker Software
AMOUNT
1,200.00
1,720.00
413.00
1,500.00
USER FIELD 2
TAX EXEMPT
PURCH LIMIT 2,500
30 DAY LIMIT 5,000
TOTAL
4,833 00
54
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EXHIBIT E
Bank of America Dispute Form
Name Merchant
Account n Transaction Date
Posting Date Transaction Description.
Reference No. Amount
Signature Daytime Phone
I have examined the charges) made to my account and wish to dispute the above items for the following i
"Check only ONE of the boxes below."
1. I am not disputing the transaction listed above, I am only requesting a copy of the sales draft for my records.
2. I certify that the charge(s) listed above was not made by me or a person authorized by me to use soy card. I did not receive any
goods or services from this transaction nor did any person authorized by me.
3- Although I did engage in a transaction with the above merchant. I have no knowledge of the parttralar transaction noted above
and it was not authorized by me or anyone representing me. My cards were In my possession at n* time of the above
transaction. The correct transaction took place on ________ (date) in the amount of 8
4- Although I did engage in the above transaction (complete ONE of the following statement* and provide as much detail as
possible to support your statement):
i) The dollar amount of the sale was increased from S to S I am enclosing a copy of my
charge card sales receipt, which reflects the correct dollar amount
ii) I dispute the entire charge or a portion of it In the amount of S . I ham cottoned taw merchant and asked
that a credit be applied to my account (Please provide details of the circumstances surrondl^ into transaction and your
calculations used to derive the correct amount, if amount is less than the total billed to voa acowsa)
ill) I have never received the merchandise, 1 expected to receive it during the week of (date! I have since
contacted the merchant and asked that a credit be applied to my account
iv) All or part of the shipped or delivered merchandise was defective or damaged when racctotd. I mvned the merchandise
OB (date) but have not received a credit for the amount of S . I am earing a detailed statement
describing the defects of the merchandise and I am enclosing a copy of my proof of ran < receipt from UPS, FedEx. Post
Office, a credit voucher from the merchant, etc). In addition, enclosed Is an Itemized Us* of OM merchandise received, the
items returned and the cost of each item.
v) The above transaction is duplication of an authorized transaction that took place on (posting date). The
reference number of the authorized transaction as shown on my charge card statement b .
vi) I am enclosing a detailed explanation of the reason(s) the merchant was not able or willing to provide the requested
merchandise/services. I am also providing details of my attempts to resolve this mater with the merchant, including date(s)
and the merchant response^
S. I received a credit slip, but it was applied to my account as a charge. I am enclosing a copy of this credit slip.
*• I received a credit slip, but it was not applied to my account I am enclosing a copy of this credit slip.
7- I notified the merchant on (date) to cancel pre-authorized recurring charges (Le.. insurance premium,
membership fee). I have canceled with the merchant and am enclosing a copy of my dated correspondence to the merchant, if
available.
8. I guaranteed a hotel reservation for late arrival and subsequently canceled it on (date) at
(am/p-m.) with cancellation number . (If no cancellation number was given, please provide a
copy of a phone bill showing the date and time the call was made to caned the reservation.)
9. Airline ticket dispute—I have canceled or returned the above identified airline ticket I understood at the time of ordering that
it was fully refundable if I chose to cancel (This only applies if you were issued a paper ticket and must be able to enclose proof
of return or credit voucher issued by the merchant)
10. Other please explain:
I am enclosing a copy of all related documents, including any credit vouchers, sales receipts, work invoices, and contracts that I may have
received, along with details of my attempts to resolve this matter with the merchant
55
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Instructions for Dispute Form
Purpose
Cardholders or A/OPC's may use this form to dispute charges on their charge card.
Instructions
Please print or type all in
i or fax to the address or number listed below:
Bank of America
Government Card Services
P. O. Boi 53142
Phoenix, AZ 85072-3142
Fax Number U88.67ft.6046
Field Descriptions of form elements.
Name - Enter Card / Account Holder's name.
Account # - Enter 16 digit account number.
Merchant - Enter merchant's name for the disputed charge.
Transaction Date - Enter date of disputed transaction.
Posting Date - Enter the date the disputed charge posted to the account
Amount - Enter the amount of the charge being disputed.
Reference #- Enter the reference number of the disputed charge.
Signature - Signature of authorized card / account holder.
Transaction Description- Enter a brief description of the disputed charge.
Daytime Phone - Enter daytime commercial phone number for card/account holder.
"PLEASE CHECK ONE" - Select the option that best describes the reason for the disputed charge.
56
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EXHIBIT F
PURCHASE CARD DESTRUCT NOTICE
MAIL TO: EPA PURCHASE CARD TEAM
HQ-O.A.M. (3802-R)
1200 Pennsylvania Ave., N.W.
WASHINGTON, D.C. 20460
REASON(S) FOR DESTRUCTION:
Employee
transferred
Found after
reported lost/
stolen
Other reason(s)
Employee
terminated/
resigned
CURRENT DATE
CARD EXP. DATE
NAME OF CARDHOLDER
SIGNATURE OF CARDHOLDER
PURCHASE CARD ACCOUNT NUMBER 4488- 8600-00
APPROVING OFFICIAL'S NAME
APPROVING OFFICIAL'S SIGNATURE
COMMENTS:
Notice: Cut card in half and destroy. Do not return card to EPA Purchase
Card Program Manager.
57
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Exhibit G
FEDERAL SUPPLY SCHEDULE
For a complete listing, go to Internet site http://pub.fes.gsa.gov/sched
-------
FEDERAL SUPPLY SCHEDULE TITLE
SCHEDULE
NUMBER
MAIL LIST
CODE
NON-
MANDATORY
PRICE
REDUCTION
AUTOMOTIVE CENTER - Customer Vendor Relations: Nancy Tyrrell (703)308-2277
'ires Pneumatic and Retread Services
Construction and Highway Maintenance Equipment
ire Fighting, Waste Disposal Vehicles and Towing/Wrecking
Vehicles
261
38 1 A
42 IV
DOSC260I
10SC 3801
OOSC4204
JFFICE Of SCIENTIFIC EQUIPMENT CENTER - Customer Vendor Relations; Jeanne Deck (703
"tinting ft Bookbinding Equip
Copying Equip., Supplies & Services
Hood Chem., Electrophoresis. Imaging
«b. Accessories and Supplies
Minical Sample Preparation ft Analysis Instruments
•aboratorv Balances ft Special Purpose Scales
tstnimentation Components (Data Acquisition, Calibration, and
tower Supplies)
Electronics Analyzers ft Meters
Materials. Temperature Utilities ft Test Equipment
pectrometers & Spectrophometers
:hromatograph ft Misc. Analyzers
.ab Ovens. Chambers ft Thermometers
(dividual & Modular Furniture.
ieophysical, Surveying and GPS Equipment
inviroiunental Analysis ft Hazard Detection Equipment
Vertical Laminar Flow Biological Safety Cabinets
hoto Equipment & Supplies
licrophotoftraphic Equipment
Jflice Machine (Typewriters, Dictation Systems. Lettering
dachines. Sound Reduction Enclosures and Anti-Theft Devices)
ifltce Machines f Calculators. Mailing Equipment. A Miac.l
36D
36 IV
66 DA
660B
66 IIC
66DE
66 DH
66 1IJ
66 nL
66DM
66 ON
66DO
66 DP
66 HO
66 IIR
66DT
67n&ra
67IVB
74 1 A
74n&m
DOSC3602
OOSC3603
DOSC 6631
90SC 6603
WSC 6604
OOSC6606
OOSC66I6
X)SC 6632
OOSC6619
X)SC 6620
WSC 662 1
raSC 6622
OOSC6630
OOSC6624
OOSC6633
OOSC6634
OOSC6702
OOSC6705
OOSC740I
OOSC7402
•
•
•
305.6626
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
«
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
ON-LINE GSA
ADVANTAGE!"
11/96*
11/96*
59
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FEDERAL SUPPLY SCHEDULE TITLE
U5P ACQUISITION CENTER -Customer Vendor Relations: Mary
Equipment
fainframes
Computers
Jsed and Rebuilt Equipment
Electronic Commerce
ER VICES ACQUISITION CENTER - Customer Vendor Relations:
tir Passenger Transportation Services
Express Transportation Services (FEDEX)
fovemmenlwide Commercial Credit Card Service
Nationwide Government Relocation Service
tactual data reports- consumer and commercial credit
tofessional debt collection services
'ravel and Transportation Payment and Expense Control System
ivestigation of Discrimination Complaints ft Preparation of
nvestiRalion Reports
rilm and Videotape Processing
ft .. f— . §«||« j
repayment audit ot uovenuneni transportation Dining documents
btal quality management implementation consulting services,
onducted formal training and training aids and materials for agency
raining purposes
iternational Schedule
SCHEDULE
NUMBER
MAIL LIST
CODE
Rogers (703)305-5777
58 VI VD
70IA
70IB&C
70ID
70 IE
QOSC 5813
QOSC7010
DOSC70I1
OOSC70I2
OOSC70I3
NON-
MANDATORY
PRICE
REDUCTION
•
•
•
•
•
•
•
•
•
•
Barney Brasseux (703)305-6658
4510
451 DI
615
653
732 1 A
732 IB
738 VD
738 X
781 IAD
872
874
ffSS
N/A
OOSC4520
N/A
90SC0653
JOSS 7321
•
•
•
Apr-97
•
OOSS7322
N/A
OOSS 0010
03SS780I
WSS8930
OOSC87IO
D7SSOOOI
)FFICE SUPPLIES ft PAPER PRODUCTS CENTER - Customer Vendor Relations: Sandy Sabbers
elecommunication & ADP Supplies • Commercial
elecommunications
raining Aids ft Devices
Recording Paper ft Supplies
)ffice Supplies
tesk TOD
S8VA
69
75ID
75 DA
75 DI A
OOSC5806
OOSC690I
OOSC7511
OOSC7509
•
•
Dec-98
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
(212)264-0479
•
•
•
«
•
•
•
•
•
•
ON-LINE GSA
ADVANTAGE!"
1
1
11/96*
11/96*
-------
FEDERAL SUPPLY SCHEDULE TITLE
)fllce supplies- envelopes: mailing, printed and plain
)flice Supplies, Cards, Tabulating
'opy Paper
•ublications.
publications
taking ft Packaging Supplies
iervices- lending library
SCHEDULE
NUMBER
75V
75VIDA
75X1
761
76 D
81 IB
823
MAIL LIST
CODE
OOSC7505
OOSC7507
02SC7513
DISC 7601
DISC 7602
OOSC8I06
02SS8201
NON-
MANDATORY
•
•
•
•
•
PRICE
REDUCTION
•
•
•
•
•
•
•
jENERAL PROCUREMENT BRANCH - Customer Vendor Relations: Monica Gormley (21 5)656-3830
Communication Equipment
eleconuminications Equipment
sighting
Miscellaneous Furniture: Hospital Patient Room Furniture
)rapes ft Blinds
Vail Art
58 me
58 DC
621
71 OF
72V
72 VIO
MTIONAL FURNITURE CENTER - Customer Vendor Relations: Rick Walton (703
lousehold and Quarters. Upholstered. Performance
Vail Unit & Loft Groups
ixecutive Office and Conference Room Furniture
ystems Furniture
'ackaged Room Furnishings
4isc. Furniture. Classroom, Auditoriura. Theater Seating
Jbrary Furniture
torage Cabinets for Forms and Flammable Liquids. Card Size
:iling Cabinets
fail Room Furniture, Mail Sorting and Distribution, Bins, Racks
nd Carts. Light Duty Small Parts Cabinets and Plastic Bins
/liscellaneous Furniture (Security Filing Cabinets, Safes, Vault
)oors. Map and Plan Files, Accessories, COMSEC Containers, and
Special Access Control Containers) Systems ft Modular Furniture
Multipurpose Seatine
71 IE
71 IH
71 DD
71 BE
71 DH
71 OIA
71 DIB
71 fflC
71 QID
71 me
71 mH
90SC580I
M)SC 5802
OOSC6201
OOSC7160
OOSC7207
OOSC7209
•
•
•
•
•
•
•
•
•
•
•
•
>30S-6200
OOSC7I63
OOSC7178
OOSC7184
OOSC7167
N/A
0
OOSC7I59
OOSC 7152
OOSC 7153
OOSC 7150
OOSC 7175
•
•
«
•
•
•
•
•
•
Jan-97
•
•
•
•
•
•
•
•
•
•
•
•
ON-LINE GSA
ADVANTAGE!"
11/96*
61
-------
FEDERAL SUPPLY SCHEDULE TITLE
Steel Vertical Blueprint Filing Cabinets, Roll Drawing, Files. High
tensity. Moveable, Shelf Filing Systems
'afeteria ft Food Service Equip
'artitions
tDP Furniture
Hsplay ft Communication Boards
towing Lockers and Drafting Stools
disc. Furniture, Conference Room Tables
ndustrial Furniture: Work Benches, Work Tables. Storage Cabinets
ferpet. Carpet Tile and Carpet Cushion
tesilient Flooring
4ats ft Matting
SCHEDULE
NUMBER
71 on
71 IDL
71 DIM
71 mN
71 IDT
71 mv
71 X
71XTVB
721 A
72IB
72IE . .
MAIL LIST
CODE
OQSC7I62
OOSC71T7
DOSC 7163
90SC7165
OOSC718I
OOSC7183
OOSC71I2
OOSC7182
QOSC720I
WSC7202
OOSC72IO
NON-
MANDATORY
•
•
Dec-96
•
•
*
*
*
Ocl-97
«
*
PRICE
REDUCTION
•
•
•
•
•
•
•
•
•
*
•
ools and Appliance Commodity Center, Customer Vendor Relations: Warren Moses (816)926-6760
tower Driven Portable Hand Tools
51 VI
MSC 5106
•
JENERAL PRODUCTS COMMODITY CENTER - Customer Vendor Relations: Gennt Brown (817)978-4545
ioats ft Marine Barriers
Wheel and Track Vehicles.
Woodworking ft Metalworking Machinery Equipment
-awn and Garden Equipment
faterial Handling Equipment
•orklifts
irefighting and Rescue Equipment
tepair Shop Equipment
laintenance and Repair Shop Cleaning Equipment
^fabricated Structures; Warehouse
Ibove Ground Storage Equipment
Construction ft Building Materials
,
tower Distribution Eouinment
191
23 I
32m
37 DA
390A
39 IIB
42 IB
49IB
490
54DB
54 DJ
56FVA
61V A
61 VB
10SC 1901
DISC 2301
OOSC 3201
07SC370I
10SC3901
OOSC3903
08SC4206
01SC4902
OOSC4902
OOSC5410
07SC5410
08SC5605
04SC6102
04SC 6103
•
•
•
*
•
•
Apr-97
•
•
•
•
•
•
Mar-97
•
•
•
•
•
•
•
•
•
•
•
•
•
•
ON-LINE GSA
ADVANTAGE!"
11/96*
f»2
-------
FEDERAL SUPPLY SCHEDULE TITLE
•nergy Efficient Products
Harm & Signal Equipment
lecycling A Waste Container
bod Service Equipment
fosical Instruments
kudio & Video Equipment
ndoor/Outdoor Athletic and Recreational Equipment
"ark & Outdoor Recreation Equipment
Cleaning Equipment and Supplies
Special Purpose Clothing
Clothing and Footwear. Athletic and Recreational
,aw Enforcement and Security Equipment
igns •
(ecruiting Aid and Promotional Materials
'rophies
SCHEDULE
NUMBER
62 D
631
72VOB
73 ID
770
77HI
78 1 A
78IC
79IB
84 HE
84V A
84 VIA
99 IV A
99V A
99 VI A
MAIL LIST
CODE
OOSC6206
OOSC6301
OOSC7240
DOSC7302
IOSC 7702
10SC 7703
IOSC 7801
IOSC 7803
39SC790I
)1SC8403
DISC 8402
IOSC 8406
K)SC990I
)2SC9901
07SC9902
NON-
MANDATORY
Dec-96
•
•
*
Feb-97
•
Jan-97
Sep-97
•
Mav-98
•
•
•
•
•
PRICE
REDUCTION
•
•
• •
•
•
•
•
•
•
•
•
•
•
•
>AINTS AND CHEMICALS CENTER - Customer Vendor Relations: Todd Poaey (206)931-7353
feter Filtration Equipment
Chemical and chemical products - calcium chloride, deicing
ompounds, sodium chloride and bulk sodium chloride
ropane
Vater Treatment Chemicals
Ijsiniectants
)eodorants
fate Washing Compounds and Laundry Detergents
ol vents
Cleaning Chemical & Dispensing System
.atex Paints
DIALS
• INn * rr*crk ni fcnco AT ci mm v cr^ucru n R
46IA
68 1 A
90SC4602
D7SC6BH
68 DID
68VBAC
68 VI A
68VIB
79 DA
79V
79VH
80 VIA
121
OOSC6821
OOSC6811
07SC6822
90SC 7901
IOSC 7905
OOSC0014
IOSC 8006
•
•
Feb-97
Mar-98
•
•
•
•
•
102
•
•
•
•
•
•
•
•
•
•
121
ON-LINE GSA
ADVANTAGE!"
11/96*
11/96*
11/96*
63
-------
PURCHASE ORDER REGISTER
EXHIBIT H
DCN
P0»
AWARD
DATE
CONTRACTOR
AWARD
AMOUNT
ITEM
DESCRIPTION
LEG ' '0
Legend: (B) Bank Orders.
(O) Oral Orders.
., (P)Priority.
64
-------
EXHIBIT I
EMPLOYEE BUSINESS
CARDS PROCEDURES
AND FORMS
65
-------
EPA Order 2510.1
09/20/99
POLICY FOR THE PROCUREMENT OF EMPLOYEE BUSINESS
CARDS
1. PURPOSE. This Order provides policy and procedures on the use of EPA
appropriated funds to procure employee business cards Additionally, this Order
establishes environmentally preferable standards to be met for employee business
cards.
2. APPLICABILITY. This Order applies to any procurement of employee business
cards with EPA appropriated funds.
3. BACKGROUND. The Comptroller General traditional I > look the position that
employee business cards cannot be purchased with general agency appropriations.
In a memorandum dated August 11,1997, the Office of Legal Counsel, U.S.
Department of Justice determined that executive agencies could use general
appropriations to purchase employee business cards fur u\c in facilitating
necessary agency-related communication between Federal agencies and parties
inside and outside of Government. In the event of a conflu'! between a legal
opinion of the Department of Justice and that of the Comptroller General, the
opinion of the Department of Justice is binding on cxecui i \ c agencies. Further,
by letter dated November 5, 1998, the Comptroller General informally agreed
with DOJ's determination. This Order identifies circunivtancex in which
appropriated funds may be used to obtain business cards for EPA employees.
In accordance with Executive Order 13101, which encourages Federal agencies to
consider environmental attributes in their procurement of poods and services, this
Order promotes the purchase of environmentally preferable business cards
symbolizing the Agency's goal of "leading by example "
4. POLICY.
a. Pursuant to the Javits-Wagner-O'Day Act, any procurement for employee
business cards must be acquired from the National Industries for the Blind
(NEB). The production point for the NIB is the Lighthouse for the Blind,
Incorporated. NIB is an authorized contractor on GSA's Federal Supply
Schedule (Single Award Schedule, FSC Group 75. Customized Business
Products).
b. The Schedule requires that all orders be sent to the Lighthouse for the
Blind, Incorporated. The Office of Acquisition Management will inform
Senior Resource Officials and contracting personnel of any changes to this
mandatory source.
66
-------
EPA Order 2510.1
09/20/99
c. Employees are eligible for business cards using EPA appropriated funds it
the cards are needed to facilitate Agency-related communication between
the employee and other persons with whom EPA deals, both inside and
outside the Government.
d. Supervisors are not required to provide eligible employees with business
cards but should weigh the need for employee business cards versus
competing funding requirements.
e. Employees may only acquire 250 cards in any one transaction. The
business cards must have one-sided printing in either blue or black ink.
Other options made available by the Lighthouse for the Blind, Incorporate
such as cards printed in quantities of 500 or 1,000, or cards with two-side
printing, are not authorized. Express shipping is not authorized.
f. Low-volume users of business cards may find it more economical and
environmentally preferable to produce business cards on personal
computers using existing, resident software (e.g. WordPerfect capabilities
or software available at the local EPA information center). A low volume
user is an employee who has an immediate need for business cards and who
expects to use 50 or less business cards on an annual basis.
g. Business cards produced on personal computers should substantially
conform with the format used on cards produced by the Lighthouse for thi
Blind, Incorporated and should use paper that meets Agency requirements
for recycled material content.
h. It is anticipated that employees will need to request procurement of
additional business cards no more frequently than annually.
5. PROCEDURES.
a. All EPA employee business cards must be procured from the National
Industries for the Blind in accordance with the terms and conditions of
NIB's GSA Schedule contract and must be in compliance with this EPA
Order.
b. To procure employee business cards with Agency appropriated funds, an
Agency employee must complete the attached Business Card Order Form
Part 1 and Part 2 (developed by the Lighthouse for the Blind,
Incorporated). Orders may be either typed or clearly hand-written on this
form.
67
-------
EPA Order 2510.1
09/20/99
c. Before making a purchase, the employee's first line supervisor must sign
the EPA Employee Business Card Order Form.
d. Each employee receiving EPA employee business cards must concur, by
signature on the EPA Employee Business Card Order Form, with the
following statement:
"7request the Agency purchase business cards far my use in the
performance of official Government duties. These duties require
significant involvement with the public, regulated community. Government
officials, academia, or other customers, which necessitates the purchase of
business cards. I understand EPA will onfyfund 250 one-sided cards per
order."
e. The completed, funded form with the required approvals/signatures should
then be forwarded to the appropriate procurement official (generally the
office's Purchase Card Holder) for acquisition from the Lighthouse for the
Blind, Incorporated. If needed, EPA Form 1900-8 Procurement
Request/Order should accompany the order form.
f. Low-volume users of business cards must request concurrence from their
supervisors before producing business cards on personal computers.
Supervisors must ensure that the employee is meeting the standards
described in this Order.
6. ENVIRONMENTALLY PREFERABLE STANDARDS.
a. Employee business cards procured by the Lighthouse for the Blind,
Incorporated will include the following (printed at the bottom of every
card): "Printed with soy ink on 50% recycled/30% post-consumer, ECF
paper."
b. The above standards meet minimum environmental performance
requirements for post-consumer fiber content as stipulated in Executive
Orders 12873 and 13101.
c. In the event a more environmentally preferable business card is offered by
the Lighthouse for the Blind, Incorporated, EPA may limit the purchase of
employee business cards to the more environmentally preferable option for
those cards procured with agency appropriated funds.
68
-------
EPA Order 2510.1
09/20/99
d. The paper used for business cards produced on personal computers must
comply with the minimum content standards of Executive Order 13101
signed September 14,1998. The recycled content specifications should be
printed on the bottom of each business card (e.g. 50% recycled/ 30% post
consumer paper). Only the number of cards required for immediate use
should be printed using the personal computer.
e. Employees are encouraged to include an email address and/or program
Web she address on business cards to promote paperless communication..
6. GUIDANCE SUPERSEDED. This Order supersedes Comptroller Policy
Announcement No. 98-05, dated December 22,1997, and the Office of
Acquisition Management's Procurement Policy Notice No. 98-02, dated March
26,1998.
Approval: /s/
Romulo L. Diaz, Jr.
Assistant Administrator for
Administration and Resources
Management
69
-------
EPA Order
2510.1
09/20/99
SKILCRAFT*
Name:.
Page.
Environmental Protection Agency Business Card Order Form - Part 1
INFORMATION TO APPEAR ON CARD
Instructions: HII out Part land Part 2 of the Order Rum. Time or print etoarht
Rw both pages to: (206) 322-4419 or
Mail to: Skllcraft. R tt Box 14959, Seattle. WA 98114O959
For Customer Assistance: Can (800) 7994402
**.£5*1Vpe * ""•* MamMen **+» «* to appear on canl Use upper and tow rase tettcre. Use abbreviation only If
you wish themtoitousedonyooraetualcanl (Note: the stMh address Mock MB ata^ to abbiavtataiQ. Attach separata ahaMH
necessary to display an Information dean* V any line to not needed, tome It blank on the form below j
BKamnla bdow tiahtf laariad "»«^r ISOK mcuUad/30> '"*«*TonfllinfT, FCF1 h rHlMf iny hnirtl *<'•"'•
I request the Aflaney purchase buabwas cards tor my uaa hi the performanee of offle
raqulra slffUfteant InvcXwrnent wtth the puMe. reflulatad eommunltji Go
.These Ames
or ottwr cuotoiHOfi,
which necessitates the purchase of business cards. I understand thM Em wU only fund 250 onesided canto per ordet
DCTE
APPROVING OFRCIAL:
DATE:,
(8) Address Area.
ENVBONMENTU.
FkoncnoNAcBNCY
NameUae-
con
019)
•(1) Name. Title & Division Area
•(3) Telephone Area
(1) Name Color Ink _-. _.
(1) Title or Other Designation
(1) Division. Branch. Office, etc.
(2) Address
(2) Address
(2) Address
(2) City. State 4 Zip
(3) Telephone
Wfn
(3) Other telephone (Pac* DSN, etc. tNUcsrtwHAr KIND\
|3) EmaO. URL Address, etc.
MM0322 PI 1(7/99)
70
-------
EPA Order
2510.1
09/20/99
EPA Business Card Order Form - Part 2
typo or print mil chart* hi Mack Ink. COPY ttto fora tar future ontoral
PAYMENT INFORMATION
.of.
1.
Hum of Anon Placing CM*
RO. Box 14959
SoatttOtWA 1OT114 QUITO
800-79*0402
Rue (206) 3224419
Box or
HDi
i(IMStc
Ctty
lMhod Q CrattCwd
Drat
ORDER SUMMARY - MPM toetaOf ngutar dMTMiy A huiMng
IVpoofCard
bik Color (Ctato)
Catalog Mo.
No. of
Prtoopwl
Total
250Card«-1SMt
fPAFVHOfDOPTIOK
Ink
Ink
BC0102
• SlUOoa.
This area for SMLCfUrT use only.
MM0322PI2(7/99)
71
-------
EXHIBIT J
ALTERNATIVE EPA PURCHASE CARD
COST ALLOCATION SITE
72
-------
Ref: PURCHASE CARD PROGRAM
Guidance From: Cincinnati Financial Management Center
An EPA intranet web page has been developed as an alternative to
NationsBank's EAGLS application for cost allocations for EPA purchases.
(All other purchase card maintenance items and disputes must still be done
through EAGLS.)
EPA purchase card holders must use the EPA Intranet site for cost
allocations.
This EPA Intranet cost allocation system is a temporary alternative for
EAGLS and is to be utilized by EPA Purchase Card holders until EAGLS if
fully functioning correctly.
The URL for the EPA page is:
http://oasint.rtpnc.epa.gov/fmc2/card.card_welcome
Users will be required to enter the last six positions of their purchase card
number and their last name to indicate which account to display.
To perform the cost allocations, users will need the current two position FY
number (00 for FY-2000), their two position allowance holder number, the
Document Control Number (DCN) associated with their purchase, and the
budget object class assigned to the purchase.
It is suggested to all EPA purchase card holders to create a BOOKMARK
for the EPA intranet page as well as the NationsBank's EAGLS home page.
*Please refer to the following pages for sample screens of the EPA Intranet
cost allocation system.
73
-------
di art Log In hap://oasiflLnpnc.epa.gov/fmc2/card.card_welcome
Purchase Card Program
Cincinnati Financial Management Center
This EPA intranet web page is available for purchase card allocation only. Other purchase
card maintenance items must still be done through EAGLS. Users should be aware that
updates performed in this page will not appear as allocated in EAGLS. The transaction
notification emails may be used as a guide to finding transactions that need allocating.
Enter the last six digits of your card number and last name as it appears on your card.
Last 6 of Card:
Last Name: S*^'
| Submit
Financial issues coordinated by: Patti Andrews at (513)487-2067 and: Pat Williamson at
(513)487-2098.
Technical issues coordinated by: Lawrence James at (919)541-4776 and: Mitch Gray at
(919)541-3016.
Remember to "bookmark" the EPA cost allocation site at
http://oasint.rtpnc.epa.gov/fmc2/card.card_welcome
Log in using last 4 digits of your Purchase Card - Ex. 012345
and typing in just you last name. See example above - Smith
on 12/07/2000 12 16 PM
-------
" Card Allocation Transactions
httpV/oasinLnpnc.epa.gov/ftnc2/canl.canl_lisi
Current Card Data
First Name:
"^ A«-> £ Last N
Email: | S^'.-K . d AVS @EPA.GOV
AO First Name:
AO Email:
. m*«tt._ |AOLastN
3c*e$.AU*y (9^/I.GOVi
ame: «Sm'.4A^
ame: Tfenjirf
You may correct your email address in EAGLS, Approving official changes should be
submitted to HO Purchase Card Program Coordinators. Click on the transaction number
below to allocate a transaction. If you do purchases first then you will have an opportunity to
apply full or partial credit.
Important
Transactions you have already allocated in EAGLS will take 1 to 2 days to appear as allocated
on this page. If you have allocated the transaction in EAGLS you do not need to allocate it
again here.
Trans* Post Date Purchases To Be Allocated.
122242 12/04/2000 STAPLES #941
Trans* Post Date Purchases Completed
120225 1 1/24/2000 STAPLES #941
Trans# Post Date Purchases Processed Into IFMS
181935 10/24/2000 OFFICE DEPOT #1082
181936 10/24/2000 SWANK AUDIOVISUAL/BUS CR
181937 10/24/2000 DTI*DAYTIMERS INC
182689 10/25/2000 FRANKLIN COVEY
190294 1 1/24/2000 STAPLES #941
190760 1 1/28/2000 STAR OFFICE PRODUCTS INC
191076 11/29/2000 STAPLES #941
191795 12/01/2000 CRC/LEWIS/FCN/SLP
192344 12/04/2000 UNICOR FED PRISON IND
Type Amount Allocated
Purchase SI 14.07 No
Type Amount Allocated
Purchase $25.49 Yes
Type Amount Allocated
Purchase S167.96 Paid
Purchase SI 70.00 Paid
Purchase $45.98 Paid
Purchase S49.50 Paid
Purchase $82.45 Paid
Purchase $491.44 Paid
Purchase $76.09 Paid
Purchase $385.00 Paid
Purchase $290.00 Paid
Financial issues coordinated by: Patti Andrews at (513)487-2067 and: Pat Williamson at
(513)487-2098.
Technical issues coordinated by: Lawrence James at (919)541-4776 and: Mitch Gray at
(919)541-3016.
This screen shows all the most recent cardholders purchases (i.e. transactions)
both those "to be" cost allocated and those with cost allocations completed.
Remember to verify and document in your log the satisfactory receipt of the
purchase before doing the cost allocation.
-------
si an Allocation
hapV/oasinLnpnc.epa.gov/finc2/card.allocaie''Seq= 192343
Trans* Post Date Description Type Amount
192343 12/04/2000 STAPLES #941 Purchase $114.07
Please allocate this transaction by completing the fields below and saving. The cancel button
will return you to the list of transaction without making any changes.
Line DCN
I Save
BOC
[ Cancel
Amount
1 0128
2
3
4
5
6
7
8
9
10
| Please pick a BOC p
2501 - Administrative Training
2502 - Programmatic Training
2504 - Administrative Contracts - Conf. Room Rental
2615 - Administrative Supplies & Materials
2616 - Programmatic Supplies & Materials
114.07 |
0.00 |
0.00 |
0.00 |
o.oo" I
| .'"piease~pickaBOC " p| "b'Too " " |
j Please pick a BOC p
I Please pick a BOC p
1 6. "do "" j
1 676o |
I Please pick a BOC [7] 0.00 |
"I Please pick a BOC " p] "o'.oo ' |
Financial issues coordinated by: Patti Andrews at (513)487-2067 and: Pat Williamson at
(513)487-2098:
Technical issues coordinated by: Lawrence James at (919)541-4776 and: Mitch Gray at
(919)541-3016.
This screen depicts user clicking on the "pick a BOC" area and a
sample of the pop up menu listing the Budget Object Classes that
can be selected for assigning the proper BOC. Once you highlight the
selected BOC and click save, you have completed your portion of the cost
allocation or reconciliation action. The system will now alert EPA FMD to
initiate payment to the Bank of America via EAGLS.
12/07/2000 i: .'9PM
-------
u tion Allocation
190295
Trans* Post Date Description Type Amount
190295 11/24/2000 STAPLES #941 Purchase $25.49
This transaction has been allocated but not paid yet. You may make changes to the entries
below. The delete button will remove all allocations for this transaction and return to your list
of transactions to be allocated. The cancel button will return you to the list of transaction
without making any changes.
Line DCN
1 0128E
2
3
4
5
6
7
8
9
10
Financial issues
(513)487-2098.
Technical issue:
| Save | Delete j Cancel
BOG
E1025 | 261 5-ADMN.SUPPLIES& MATERIALS
I Please pick a BOC
I Please pick a BOC
I Please pick a BOC
" " | ' Please ptekiTBOC "
1 Please pick a BOC
I Please pick a BOC
I . Please pick a BOC
I Please pick a BOC
I Please pick a BOC
coordinated by: Patti Andrews at (5 13)487-2067 and:
i coordinated by: Lawrence James at (919)541-4776 ai
Amount
PI 25.49 |
p] 0.00 |
p| 0.00 |
p] o'.oo |
" p] b'."oo "" |
p| 0.00 |
.
PI ~6.oo "" |
0.00 |
PI ' o.oo |
p] "d.'oo |
Pat Williamson at
id: Mitch Gray at
(919)541-3016.
As you can see from the above screen the system picks up the DCN
and displays it when you select the transaction. Also please
remember, as indicated above, if you make a mistake you can
cancel the screen and start the cost allocation process over. Nothing is
transmitted to EPA FMD until you save it and log out of the system.
or I
12/07/2000 1239PM
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PART II
Standards of Conduct
Fraud, Waste, and Abuse
Unauthorized Commitments
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A. STANDARDS OF CONDUCT
General Principles
Executive branch employees hold their positions as a public trust and American citizens have a
right to expect that all employees will place loyalty to the Constitution, laws and ethical principles
above private gain. Employees fulfill that trust by adhering to general principles of ethical conduct
as well as specific ethical standards.
Executive Order 12674 issued in 1989 and modified in 1990 by Executive Order 12731 states 14
general principles that broadly define the obligations of public service. Underlying these 14
principles are two core concepts - -
0 employees shall not use public office for private gain, and
® employees shall act impartially and not give preferential treatment to any private
organization or individual.
In addition, employees must strive to avoid any action that would create the appearance that they
are violating the law or ethical standards.
The Fourteen Principles of Ethical Conduct
To ensure that every citizen can have complete confidence in the integrity of the Federal
Government, each Federal employee shall respect and adhere to the fundamental principles of
ethical service as follows:
1. Public service is a public trust, requiring employees to place loyalty to the
Constitution, the laws, and ethical principles above private gain.
2. Employees shall not hold financial interests that conflict with the conscientious
performance of duty.
3. Employees shall not engage in financial transactions using nonpublic Government
information or allow the improper use of such information to further any private
interest.
4. An employee shall not, except pursuant to such reasonable exceptions as are
provided by regulation, solicit or accept any gift or other item of monetary value
from any person or entity seeking official action from, doing business with, or
conducting activities regulated by the employee's agency, or whose interests may
be substantially affected by the performance or nonperformance of the employee's
duties.
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S. Employees shall put forth honest effort in the performance of their duties.
6. Employees shall make no unauthorized commitments or promises of any kind
purporting to bind the Government.
7. Employees shall not use public office for private gain.
8. Employees shall act impartially and not give preferential treatment to any private
organization or individual.
9. Employees shall protect and conserve Federal property and shall not use it for
other than authorized activities.
10. Employees shall not engage in outside employment or activities, including seeking
or negotiating for employment, that conflict with official Government duties and
responsibilities.
11. Employees shall disclose waste, fraud, abuse, and corruption to appropriate
authorities.
12. Employees shall satisfy in good faith their obligations as citizens, including all just
financial obligations, especially those - such as Federal, State, or local taxes - that
are imposed by law.
13. Employees shall adhere to all laws and regulations that provide equal opportunity
for all Americans regardless of race, color, religion, sex, national origin, age, or
handicap.
14. Employees shall endeavor to avoid any actions creating the appearance that they
are violating the law or the ethical standards promulgated pursuant to this order.
By observing these general principles, employees help to ensure that citizens have complete
confidence in the integrity of Government operations and programs.
http://intranet.epa.gov/ogc/ethics/deos.htm
Roster of EPA Ethics Officials
http://intranet.epa.gov/ogcrmoO 1 /ethics.htm
EPA Office of General Counsel's Ethics Program
http://www.usoge.gov
United States Office of Government Ethics
II-2
For more information see:
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B. FRAUD, WASTE OR ABUSE
1. Definitions
FRAUD: A deception deliberately practiced in order to secure unfair or unlawful gain.
WASTE: To use, consume, or expend thoughtlessly or carelessly; squander.
ABUSE: To use wrongly or improperly.
2. Indicators
Each Agency employee is responsible for reporting any indications of fraud, waste, abuse or
mismanagement promptly to their supervisor or directly to the Office of Inspector General. The
Agency Administrator encourages the support of all personnel, particularly those in procurement,
to take all reasonable steps to detect and eliminate fraud, waste, and abuse. The first step is to
learn to recognize the indicators. Listed below are some examples of actions that are viewed as
indicators of possible procurement fraud, waste or abuse.
(a) Intentional decisions to buy goods and services in excess of those actually needed
or possibly not needed at all. Excessive purchases of items such as laboratory
equipment or chemicals may be indications of other criminal acts such as collusion,
illegal commissions, theft, or diversion of supplies.
(a) Purchasing items and services in response to aggressive marketing efforts (and
possible favors, bribes, or gratuities) by contractors rather than in response to valid
requirements.
(c) Relating to specifications or product descriptions (i) tailoring specifications to fit
products from one or limited sources; (ii) including any restrictions in a
specification not related to the legitimate Agency needs; and (iii) using product
descriptions, specifications or sole source justifications developed by or in
conjunction with a specific source.
(d) Failing to develop "second sources" for items and services continually purchased
from a single source, i.e., not "rotating" sources.
(e) Splitting requirements to fall under micro-purchase limitations or to avoid
prescribed levels of review/approval, e.g., to keep within the purchasing authority
of a particular person or office.
(f) Repeatedly declaring exemptions from required practices, procedures, policies due
to emergencies or urgent requirements.
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This is just a sampling of indicators. For more information, read the Committee on Integrity and
Management Improvements's "Indicators of Fraud in EPA Procurement," or contact your local
Office of Inspector General representative.
3. Personnel Actions
The Agency has a variety of remedies to take against employees who have engaged in fraud,
waste, or abuse. These remedies include, but are not limited to:
(a) Termination: The receipt of a bribe, gratuity, or actions indicating a personal
conflict of interest can justify the immediate termination of a Federal employee.
(b) Revocation of a contracting officer's warrant: Contracting Officers, including
purchase card holders, who engage in improper conduct can have their warrant
purchasing authority withdrawn.
(c) Recoupment of lost funds: Whenever a contractor gives a bride or gratuity, both
the contractor and the employee are jointly liable to the Agency for an amount
equal to the value of the bribe or gratuity.
If you are aware of any fraud, waste or mismanagement in EPA you may
call the OIG hotline or the appropriate Divisional Inspector General.
Information is confidential. The Hotline may be reached (888) 546-8740
from 8:30 a.m. to 4:30 p.m. (EST) Eastern Standard Time, Monday
through Friday. Or, at Headquarters at (202) 260-4977 (this is not a
toll-free number).
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C. UNAUTHORIZED COMMITMENTS
1. BACKGROUND
Unauthorized procurements constitute violations of procurement regulations and may result in
adverse actions against the individual involved, and may contribute to the waste and abuse of
Agency resources. EPA personnel may be personally liable for unauthorized commitments
that are not ratified. Unauthorized commitments also undermine the roles and responsibilities of
the Agency's contracting officers.
2. DEmmiiONS
(a) An unauthorized procurement is an action taken by an EPA employee who does not
have contracting officer authority or an action taken by a contracting officer who operates beyond
his or her authority, which commits the Government for the expenditure of funds in exchange for
goods or services. Examples of unauthorized procurement actions include:
(1) Ordering supplies or services by an individual without contracting
authority;
(2) Unauthorized direction of work through assignment of orders or tasks;
(3) Unauthorized addition of new work; and
(4) Any other unauthorized direction which changes the terms and conditions
of the contract.
(b) "Ratification" means approving an authorized commitment by an official who has
authority to do so. At EPA, the Chief of a Contracting Office (CCO) is the ratifying official. The
CCOs are division directors with OAM's operations divisions.
3. Procedures for Request and Ratification of Unauthorized Procurements
(a) The program office shall notify the cognizant contracting office by memorandum
of the circumstances surrounding an authorized commitment. The notification
shall include:
(1) All relevant documents and records;
(2) Documentation of the necessity for the supplies or services and the benefit
derived by the Government;
(3) A statement of the delivery status of the supplies or services associated
with the unauthorized commitment;
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(4) A list of procurement sources solicited (if any) and the rationale for the
source selected;
(5) A justification for other than full and open competition (JOFOC), if only
one source was solicited, as required by FAR 6.302, FAR 6.303 and
1506.303, or for small purchases exceeding the competition threshold of
$2,500.00 in FAR 13.106,a sole source justification as required by
1513.170;
(6) A statement of steps taken or proposed to prevent recurrence of any
unauthorized commitment.
(b) The Division Director (or equivalent) of the responsible office shall approve the
memorandum. If expenditure of funds is involved, the program office shall include
a Procurement Request/Order, EPA Form 1900-8, with funding sufficient to cover
the action. The appropriation data cited on the 1900-8 shall be valid for the period
in which the unauthorized commitment was made.
(c) Upon receiving the notification, the Contracting Officer shall prepare a
determination and findings regarding ratification of the unauthorized commitment
for the ratifying official. The Determination and Findings shall include sufficient
detail to support the recommended action. If ratification of the unauthorized
commitment is recommended, the Determination and Findings shall include a
determination that the price is fair and reasonable. To document the
determination, additional information may be required from the Contractor.
Concurrence by the Office of General Counsel is not mandatory, but shall be
sought in difficult or unusual cases.
4. Limitations on the Ratification of Unauthorized Procurements
EPA personnel should be aware that unauthorized commitments may only be ratified if the
following conditions set forth in Section 1.602-3(c) of the Federal Acquisition Regulation are
met:
(1) Supplies or services have been provided to and accepted by the Government, or
the Government otherwise has obtained or will obtain a benefit resulting from
performance of the unauthorized commitment;
(2) The ratifying official could have granted authority to enter or could have entered
into a contractual commitment at the time it was made and still has the authority to
do so;
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(3) The resulting contract would have otherwise been proper if made by an
appropriate Contracting Officer,
(4) The Contracting Officer reviewing the unauthorized commitment determines the
price to be fair and reasonable. Any additional amounts may be the responsibility
of the individual responsible for the unauthorized commitment;
(5) The Contracting Officer recommends payment and legal counsel concurs in the
recommendation, unless Agency procedures expressly do not require such
concurrence;
(6) Funds are available and were available at the time the unauthorized commitment
was made; and
(7) The ratification is in accordance with any other limitations prescribed under
Agency procedures.
5. Paid Advertisements
(a) EPA is generally not authorized to ratify improperly ordered paid advertisements
without the approval from the General Accounting Office. The ratifying official,
however, may determine payment is proper subject to the limitations in FAR
1.602-3(c) if the individual responsible for the unauthorized commitment acted in
good faith to comply with Agency acquisition policies and procedures.
(b) The paying office shall forward invoice claims received in its office for improper
paid advertisements to the cognizant ratifying official for a determination regarding
ratification of the action.
6. Personnel Actions
Individuals responsible for unauthorized commitments may have their warrants terminated or may
be forbidden to serve as a contracting officer representative on any Agency contract. • Individuals
may face corrective action, as set forth in the Agency's Conduct and Discipline Manual (EPA
Order 3120.1), ranging from an oral reprimand to removal based on the severity of their offense.
The ratifying official may inform the Inspector General (IG) of the action by memorandum
through the Director of 0AM.
*• For more information on unauthorized commitments, see FAR 1.602-3 or
EPAAR 1501.602-3, or CMM Chapter 12.
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PART III
PROCUREMENT REQUESTS
AND RELATED ISSUES
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A. Contracting Officer Authority
The Federal Acquisition Regulation Part 1.6 and EPA's Contracts Management Manual,
Chapter 8 establish the requirements for becoming a contracting officer. Contracting officers are
appointed in writing on a "Certificate of Appointment," Standard Form 1402, (also called a
"warrant") which gives the individual the authority to obligate funds on behalf of the Government
and sets forth any limitations on the scope of the authority to be exercised.
Program office cardholders get their warrants from the Manager of the Internal Oversight Service
Center within OAM. Regional contracting office employees are warranted by the Director,
Superfund/RCRA Procurement Operations Division within OAM. OAM employees are
warranted by their Division Directors.
While the Director of OAM encourages Program Offices to use the Purchase Card, acquisition
authority above the micro-purchase level is usually restricted to GS-1102s located with OAM or
the regional contracting offices. Strict standards on education, experience, and training apply to
those who hold warrants above the micro-purchase level.
B. Acquisitions Outside the Cardholders' Authority
Acquisitions more than $2,500 and those items listed below are beyond the purchase cardholder's
authority. Send a procurement request (PR) to your contracting office if ordering any of these
items:
(1) Newspaper advertisements
(2) Expert services/consultants
(3) Air time for cellular telephones
(4) Telephone connection fees
(5) Memberships in associations
(6) Equipment repairs estimated more than $2,000-see the note below.
(7) Common carrier transportation services (buses, vans, trucks, etc.)
(8) Any order that requires a statement of work or written acceptance of a vendor's
terms and conditions.
Note: If the initial repair estimate is more than $2,000, a PR must be
prepared and submitted to the local contracting office for processing. If the
initial repair estimate for an equipment repair is less than $2,000, but the
final cost is more than $2,000 (and does not exceed $2,500), the card may
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C. Preparing a Procurement Request (PR)
If the purchase card cannot be used, then you must prepare a PR using EPA Form 1900-8
and forward h to the appropriate contracting office. Per 0AM memorandum, dated February 20,
1996, a written justification, stating why the purchase card cannot be used, must be submitted
with the PR. This justification must be signed by the head of the office one organizational level
above the office initiating the PR.
Ideally, PRs should be prepared and transmitted electronically by use of the Agency's
standard E-Forms program. The E-forms Help Desk can be reach on 703-734-2338. Hard copies
of the PR form can be obtained on the Intranet at http://intranetepa.gov/nrmp/forms.
OAM has an excellent guide, entitled Small Purchases Made Easy (SAME),
which coven how to prepare a PR, various acquisition methods, and leadtimes.
SAME is on the Intranet at http://intranetepa.gov/oamintra/policy/indei.htni
D. Office of Acquisition Management Points-of-Contact
If you are a part of a regional office, the contracting organization within that region will usually
process your PRs. The chart that follows lists points-of-contact for the OAM's Headquarters
customers.
OAM
Division
Headquarters
Procurement
Operations
Division (3803R)
(HPOD)
Acquisition
Service Center
Administrative
Contract Service
Center
Program Contract
Service Center
ADP Contract
Placement Service
Center
Servicing the following
Program Offices
OECA,OPPE,OAR
(Headquarters only), O ARM
(except OIRM), OCFO, and
OW (Headquarters only).
OA, OPPTS, OIA, OIG,
OGC, and OIRM (non-ADP)
OA, OARM, OAR, OECA,
OCFO, OGC, OIG, OIA,
OPPE, OPPTS, ORD,
OSWER,andOW.
Point-of-Contact
TomO'ConneU
(202) 564-4778
TimFams
(202) 564-4759
Margaret Milligan
(202) 564-4752
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OAM
Division
Superfund/RCRA
Regional
Procurement
Operations
Division (3805R)
(SRRPOD)
Contracts
Management
Division -RTF
Acquisition
Service Center
Enforcement and
Laboratory
Analysis Service
Center
Headquarters
Contract
Service Center
Regional/Remedial
Service Center
Removal and
Program
Support Service
Center
Office of Research
and
Development
Service Center
Office of Air and
Radiation Service
Center
Office of
Administration and
Resources
Management
Service Center
Servicing the following
Program Offices
AOC and SR
TIO,OPM,OSW,OUST.
OSWER, CMC, HOSC.
FFRRO, CIOC, STSIC.
CEPPO, OSPS, OERR,
ERTC, OPC,
Regions 1-10 ARC
ORD's NHEERL, NERL,
SBIR, and all ORD offices in
RTP
All OAR offices in RTP
All OARM offices in RTP
Point-of-Contact
Joe Waddell
(202) 564-4458
Ed Murphy
(202) 564-4456
Paige Peck
(202)564-4712
DanMedlin
(202) 564-4476
Holly Powell
(919)541-4369
Janice White
(919)541-3166
Dana Lloyd
(919) 541-0532
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OAM
Division
Contracts
Management
Division - CINC
Acquisition
Service Center
Office of Water
Service
Center
Office of Research
and
Development
Service
Center
Specialized
Acquisition
Service Center
Servicing the following
Program Offices
A11OW offices in ON
National Risk Management
Research Laboratory,
National Center for
Environmental Assessment,
National Center
Environmental Research &
Quality Assurance (except
the SBIR Program, ORSI,
OSP, and ORMA in CINC.
All construction/A&E
Agency requirements, OMA
in CINC, and ERD
Point-of-Contact
Rob Edgeton
(513)487-2104
Ruby Sugg
(513)487-2146
Cris Thompson
(513)487-2043
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PART IV
APPENDIX
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SAMPLE E-MAIL TO PURCHASE CARD HOLDER
From:
To: PURCHASE CARDHOLDER
Date: 4/4/00 6:15pm
Subject: Initial Bank Card Purchase Notification
To : PURCHASE CARDHOLDER
From: CINCINNATT-FMC Customer Assistance - Phone: (513)487-2067
- Fax..: (513)487-2063
- Email: CFMC-CUSTOMER-GROUP
NationsBank's Customer Assistance - Phone:1-800-472-1424
We have received the following list of purchase(s) from NationsBank.
Please note the list does not include the purchases already allocated.
Please complete the allocation for these pnrchase(s) as soon as
possible and no later than 5 calendar days. If not allocated within
7 days, a reminder Email will be issued.
If you have any questions, please contact our Customer
Assistance Staff or NationsBank's Customer Assistance Staff.
Thank you for your prompt assistance.
Approving Posting Merchant Billing
Official Date Name Amt
RONALD DUCK 03/31/00 DiFOCUS VIDEO 106.15
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SAMPLE E-MAIL TO APPROVING OFFICIAL
From:
To: APPROVING OFFICIAL
Date: 4/4/00 6:32pm
Subject: Initial Bank Card Purchase Notification
To : APPROVING OFFICIAL
From: CINCINNATI-PMC Customer Assistance - Phone: (513)487-2067
- Faz..: (513)487-2063
- Email: CFMC-CUSTOMER-GROUP
NationsBank's Customer Assistance - Phone: 1-800-472-1424
We have received the following list of purchases) from NationsBank
for cardholders under your supervision. Your cardholders should be
approving these purchase^) within 5 calendar days, which will allow
payments to be made to NationsBank.
If yon have any questions, please contact our Customer Assistance
Staff or NationsBank's Customer Assistance Staff.
Card Posting Merchant Billing
Holder Date Name Amt
EMPLOYEE 03/31/00 INFOCUS VIDEO 106.15
NAME
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Printing Management Circular 99-1 (February 1999)
TO ALL PURCHASE CARD HOLDERS
Please remember that the use of the Purchase card for
photocopy/printing services is prohibited unless approved by your local Photocopying/
Printing Manager. Also, Public Law PL-102-392 limits sole source procurements to
$1,000 or less even though the purchase card limit is $2,500.
Printing/Photocopying services include (but not limited to), any image
transferred to paper, plastic/Vinyl, CD-ROM/Diskette duplication, color copying/digital
copying, black & white photocopying/digital photocopying, liquid ink digital
copying/printing, Journal Reprints/Page Charges, and offset printing. Some products
that are classified as printing services include, Transit Advertising, Billboards, mouse
pads, binders/conference folders, kit folders, CD-ROM/diskette duplication, and Journal
Reprints to name a few.
If you have any questions as to whether an item is prohibited under the
printing clause, please contact your local Printing Control Officer or Printing
Management in Headquarters.
Randall Bacon, Printing Officer
Document Production Team
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[FromOAM's Hot Tips}
News Flash from OAMvs Policy Service
Center
Informal Recognition/Non-MoneUry Awards
The Policy Service Center was asked:
& Whether informal recognition/non-monetary awards (for items such as mugs, pens, caps and
food) made under the authority of the Government Employees Incentive Awards Act can be
purchased with appropriated funds.
£ Whether the commercial purchase card could be used to make such purchases.
DETERMINING ALLOW ABILITY OF PURCHASE:
& The Government Employees Incentive Awards Act is authority for an agency to use its
appropriations for food or merchandise of nominal value as forms of informal nonmometary
awards for hs employees.
<* Procurement Policy Notice 95-01 prohibits purchases of merchandise, for example, drinking
containers, wearing apparel, tote bags and umbrellas, unless specifically authorized by statute.
Awards made under the Government Employees Incentive Awards Act would be a statutory
authorization for making such purchases. Therefore, as long as food or merchandise of nominal
value is property purchased under the Government Employees Incentive Awards Act, such
purchases are allowable.
4 Comptroller General Decisions (B-270327, B-271511, B-270199, and B-2S7488) provide
specific examples of allowable and unallowable purchases under the Act. These cases can be
accessed under http://access.gao.gov/sujdocs/aces/acesl70.shtml.
* EPA 3130 - Recognition Policy and Procedures Manual, Chapter 3 has detailed guidance on
informal recognition/non-monetary awards. EPA 3130 can be found at
PAYING FOR INFORMAL RECOGNITION/NONMONETARY AWARDS
O Opinion of the Finance and Operations Law Office is that there is no legal impediment to
using the Commercial Purchase Card for purchases property authorized under the Government
Employees Incentive Awards Act.
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<* Revised Guidelines for the International Merchant Purchase Authorization Card, (i.e.,
Commercial Purchase Card) (http://epawww.epa.gov/oamintra/policy/newguide.pdf), do not
prohibit use of the Commercial Purchase Card for any informal non-monetary award purchases.
& A forthcoming revision to the Guidelines will state that purchases associated with informal
recognition/non-monetary awards requires approval one level above the Approving Official, but
not higher than the Senior Resource Official.
Note: Some of the GAO decisions referenced in the News Flash
follow on the next pages.
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BNUMBER: B-271511
DATE: March 4,1997
TITLE: National Security
Agency—Availability of Appropriations To Purchase Food as a Nonmonetary Award under the
Government Employees Incentive Awards Act.
Matter ofNational Security Agency—Availability of Appropriations To Purchase Food as a
Nonmonetary Award under the Government Employees Incentive Awards Act.
File: B-271511
Date: March 4,1997
DIGEST
1. The National Security Agency may use appropriated funds to purchase food or food vouchers
for use as a nonmonetary award under the Government Employees Incentive Awards Act (Act), 5
U.S.C. sec. 4501-4506. We have no legal basis to object to the Office of Personnel
Management's conclusion that agencies may use meals or food vouchers as informal recognition
awards provided that the agency concludes that (1) the contribution being recognized will be
properly rewarded by presenting an informal recognition award of nominal value, rather than a
cash award, time off award, or an honorary award; and (2) meals or vouchers therefor represent a
form of informal recognition award that would not jeopardize the credibility and integrity of the
government's incentive awards program.
2. The Act authorizes agencies to "incur necessary expenses for the honorary recognition of
employees." 5 U.S.C. sec. 4503. We have previously interpreted the Act to permit agencies to
use operating appropriations to pay for refreshments and meals in connection with agency
employee awards ceremonies, if the agency determines that a reception with food would enhance
the recognition value of the awards. 65 Comp. Gen. 738,740 (1986); B-235163.11, February 13,
1996.
DECISION
The Comptroller of the National Security Agency (NSA) asks whether appropriated funds are
available to purchase food or food vouchers for use as a nonmonetary award under the
Government Employees Incentive Awards Act (Act). NSA further asks that if food or food
vouchers may be used as an award, can it also use appropriated funds to provide food at a
reception honoring the awardee of the non-monetary award. Given the Office of Personnel
Management's (OPM) advice concerning implementation of the Act, we have no basis to object to
NSA's use of its appropriations for food or food vouchers of nominal value as informal
recognition awards. Further, should NSA determine that a reception with food would enhance
the recognition value of the nonmonetary award, the cost of that food may be considered a
"necessary expense" for purposes of the Act.
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DISCUSSION
NSA, as part of its proposed revision to its awards program, would like to use food as a
nonmonetary award. The NSA submission indicates that it would use food as an award in two
ways. The first would consist of meals, e.g., lunches, dinners, banquets, or picnics, and
would be provided to the employee(s) at their official duty station or at a local restaurant. The
other would be in the form of a voucher, e.g. a gift certificate to a restaurant.
As a general rule, appropriated funds are not available for the costs associated with food because
we have always considered meals and other such expenses as personal in nature. 65 Comp. Gen.
16 (1985); 47 Comp. Gen. 657 (1968). Accordingly, except in very limited emergency
situations, the decisions of the accounting officers of the government have required congressional
authorization before agency appropriations may be used for such expenses. B-223678, June 5,
1989. The Government Employees Incentive Awards Act, 5 U.S.C. sec. 4501-4506, is
an often cited example of such authority. The Act authorizes agency heads to
"pay a cash award to, and incur necessary expenses for the
honorary recognition of, an employee who by his suggestion,
invention, superior accomplishment, or other personal effort
contributes to the efficiency, economy, or other improvement of
Government operations or achieves a significant reduction in
paperwork or who performs a special act or service in the public
interest in connection with or related to his official employment."
5 U.S.C. sec. 4503. The Act specifically authorizes OPM to prescribe regulations and
instructions under which agency awards programs will be carried out. 5 U.S.C. sec. 4506.
In interpreting OEM's prior regulations, this Office has held that agencies have the authority to
procure items at nominal cost to be used as honorary nonmonetary awards under the Act. 46
Comp. Gen. 662 (1967) (engraved plastic holder containing employee's credentials); 55
Comp. 346 (1975) (plaques); B-184306, Aug. 27,1980 (desk medallions); B-243025, May 2,
1991 ($50 jackets bearing agency insignia); B-257488, Nov. 6,1995 (mugs and pens). Our
decisions have also accepted informal nonmonetary awards as permissible under the Act and
OEM's regulations. See 67 Comp. Gen. 349 (1988) (telephones of nominal value) and
B-256399, June 27,1994 (sporting or entertainment event tickets of nominal value).
On December 31,1993, OPM abolished its Federal Personnel Manual (FPM) to allow agencies
greater flexibilities in managing their human resources. With regard to performance awards, OPM
issued final regulations on August 23,1995, to "deregulate performance management and
incentive awards." 60 Fed. Reg. 43936. The current regulations define "award" as "something
bestowed or action taken to recognize and reward individual or team achievement that contributes
to meeting organizational goals or improving the efficiency, effectiveness, and economy of the
government or is otherwise in the public interest." 5C.F.R. sec. 451.102(1996). In addition to
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the "cash" awards explicitly authorized by the Act, OPM regulations permit an agency to grant, in
addition to cash, an honorary, or informal recognition award, 5 C.F.R. sec. 451.104 (1996), but
do not specify the form such noncash awards may take. In view of the limited guidance currently
available and OPM*s statutory authority to prescribe regulations and instructions for agency
awards programs, we requested OPNTs views on the issue presented by NS A.
In its January 13,1997, response to us, OPM advised that meals or food vouchers could be used
as informal recognition awards.[l] OPM qualified their advice by requiring two agency findings:
"(1) the contribution being recognized will be properly rewarded by presenting an informal
recognition award, which must be of nominal value, rather than a cash award, time off award, or
an honorary award; and (2) 'meals or vouchers therefor1 represent a form of informal recognition
award that would not jeopardize the credibility and integrity of the Federal Government's
incentive awards program." In support of hs conclusion, OPM pointed out that, "[o]n its face,
purchasing food does not seem inappropriate, especially since food can be provided at recognition
events Using a generic definition of ['merchandise' as] things bought and sold,' meals could
be considered a form of merchandise."
OPM is the agency responsible for establishing the policies and instructions for carrying out the
Act. As such, its views are entitled to deference. Nothing in the Act prohibits OPM, or agencies
generally with OPM*s concurrence, from authorizing award programs under which merchandise is
used as a form of award. Nor does anything compel treating food differently from other
merchandise for purposes of the Act. Accordingly, given the views expressed by OPM, we have
no basis to object to NSA's use of its appropriations for food or food vouchers of nominal value
as informal recognition awards pursuant to the Act.
NS A additionally asked whether appropriated funds are available for food provided to attendees
at a reception honoring the awardee of the food or food voucher. The Act authorizes agencies to
"mew necessary expenses for the honorary recognition of employees." SU.S.C. sec. 4503. We
have interpreted this language to permit agencies to use operating appropriations to pay for
refreshments and meals in connection with agency employee awards ceremonies. 65 Cornp. Gen.
738,740 (1986); B-235163.11, February 13,1996. Should NS A determine that a reception with
food would enhance the recognition value of the nonmonetary award, the cost of that food may
be considered a "necessary expense" for purposes of SU.S.C. sec. 4503. Id. Although "a meal"
is a nonmonetary award and considered a form of merchandise, it does have unique implications.
As OPM points out: "any meal provided as an informal recognition award would have to be
separated from any other meals served to guests and colleagues of the award winner to preserve
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its being considered the award itself." Consistent with OPNTs requirement that agencies
determine that using food or food vouchers as awards will not run the risk of discrediting the
awards program, agencies should exercise good judgment when using food both as an award and
to enhance an "award ceremony."
/s/Robert P. Murphy
for Comptroller General of the United States
1. Pursuant to its current regulations, OPM has distinguished between honorary nonmonetary
awards and informal nonmonetary awards. OPM states that informal awards "are clearly intended
to recognize contributions of lesser scope that might otherwise go unrecognized" and "typically
have more informal approval procedures and presentation settings." In contrast, OPM states that
honorary nonmonetary awards "must meet all of the following criteria: (1) [t]he item must be
something that the recipient could reasonably be expected to value, but not something that
conveys a sense of monetary value; (2) [t]he item must have a lasting trophy value; (3) [t]he hem
must clearly symbolize the employer-employee relationship in some fashion; and (4) [t]he item
must take an appropriate form to be used in the public sector and to be purchased with public
funds."
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BNUMBER: B-270199
DATE: August 6,1996
TITLE: Pension Benefit Guaranty Corporation-Provision of
Food to Employees
Matter ofPension Benefit Guaranty Corporation-Provision of Food to Employees
File: B-270199
Date: August 6, 1996
DIGEST
Appropriated funds were not available for the purchase of food for employees at Pension Benefit
Guaranty Corporation training sessions. In general, appropriated funds are not available to
provide food to government employees at their official duty stations, unless specific
authority exists. Here, the food was not a proper training expense under 5 U.S.C. sec. 4109,
because provision of the food was not necessary for the employees to obtain the full benefit of the
training. Further, the food was not a proper expense of a meeting or conference under 5 U.S.C.
sec. 4110, because the sessions were internal events, sponsored by the government, with
participants drawn wholly from agency employees, for the purpose of discussing issues relating to
the business, management, or day-to-day operations of the agency.
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BNUMBER: B-257488
DATE: November 6, 1995
TITLE: Food and Drug
Administration - Use of Appropriations for & "No Red Tape" Buttons and Mementoes
Matter ofFood and Drug Administration - Use of Appropriations for "No Red Tape" Buttons and
Mementoes
File: B-2S7488
Date: November 6,1995
DIGEST ~~
1. Food and Drug Administration may use its appropriations to purchase "No Red Tape" buttons
to promote the effectiveness and efficiency of employees, thereby furthering an authorized agency
purpose.
2. Under the Government Employees' Incentive Awards Act, 5 U.S.C. 4501-4506, Food and
Drug Administration appropriations are available for the purchase of coffee mugs and pens for
federal employees if these items are intended to be presented as honorary or informal
recognition awards.
DECISION
The Director, Division of Accounting, Food and Drug Administration (FDA), Department of
Health and Human Services, asks whether FDA appropriations may be used to purchase "No Red
Tape" buttons to remind employees to carry out their functions efficiently, and for awards,
such as coffee mugs and pens, which would be presented to speakers and federal employees at
FDA District Conferences. For reasons discussed below, FDA appropriations are available for
these purchases.
BACKGROUND
The Office of Management Systems (OMS), Center for Food Safety and Applied Nutrition, FDA,
would like to purchase buttons inscribed with the logo, "No Red Tape." As part of an office
campaign to promote team building, efficiency, and effectiveness, OMS would distribute
these buttons to its staff of 130 to voluntarily wear while at work. OMS intends the buttons to
serve as visible reminders to staff and customers that OMS1 mission is not to say "no" but to find
ways to work together to satisfy its customers' needs. FDA states that these buttons are not
personal gifts but, rather, are a management tool that would provide a cost-effective way of
displaying the OMS mission statement. The burtons would cost less than $150.
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In addition, FDA would like to purchase items, such as coffee mugs, pens or other inexpensive
mementoes, to award to participants and to present to guest speakers at District Conferences.
The mementoes, emblazoned with the theme adopted for the conference, would serve as a
remembrance of a particular task, occasion, or a job well done. FDA believes that these tokens,
while inexpensive ($2 to $3 each), are very important in encouraging a sense of teamwork and
identity with the organization, and in building employee morale.
FDA would charge the expenses in question to its Salaries and Expenses appropriation, which is
provided for the necessary expenses of the agency. Pub. L. No. 104-31 (Sept. 30,1995). The
Senate report on the fiscal year 1995 FDA appropriation stated that FDA's mission is to
ensure that (1) food is safe, pure, and wholesome; (2) cosmetics are safe; (3) human and animal
drugs, biological products, and therapeutic devices are safe and effective; and (4) radiological
products and use procedures do not result in unnecessary exposure to radiation. S. Rep. No. 290,
103d Cong., 2d. Sess. 132 (1994).
DISCUSSION
"No Red Tape" Buttons
We have been frequently asked about the purchase of relatively inexpensive items for distribution
to agency employees as incentives to boost morale or increase support for a particular program.
The question, of course, is whether the agency is authorized to use its appropriation for the
particular expenditure. 31 U.S.C 1301(a). If the item in question is not specifically authorized by
any appropriation act or other statute, the standard for measuring the propriety of the expenditure
is the "necessary expense" rule. 66 Comp. Gen. 356,359 (1987). Under this rule, an expenditure
is permissible if it is reasonably necessary to carry out an authorized function or will contribute
materially to the effective accomplishment of that function, and is not otherwise prohibited by
law. Id.
The application of the "necessary expense" rule is, in the first instance, a matter of agency
discretion. However that discretion is not unfettered. For example, we rejected the use of
appropriated funds to pay for plastic ice scrapers imprinted with the inscription "U.S. Army Corps
of Engineers - Huntsville Division - Please dont drink and drive" for Huntsville employees.
B-223608, Dec. 19, 1988. The Corps argued that the ice scrapers served a valuable promotional
purpose in support of the Huntsville division's safety program. However, because the Corps did
not demonstrate how, if at all, the ice scrapers addressed an occupational health and safety hazard
not shared by the public as a whole, we did not view the expense as necessary to the Corps'
discharge of its functions. Id. Singly, we did not accept an IRS argument that the distribution
of T-shirts stamped with the Combined Federal Campaign (CFC) logo to IRS Memphis Service
Center employees contributing five or more dollars per pay period to CFC was a necessary
expense to motivate its employees to contribute to CFC. 70 Comp. Gen. 248 (1991). In each of
these cases, we balanced our respect for agency discretion against the clear potential for abuse of
taxpayers dollars if we were to accept the agency's rationale. See 1 GAO Principles of Federal
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Appropriations Law p. 4-128 (2d. ed. 1991). Therefore, in determining the propriety of a
proposed expenditure, we will consider whether the relationship between an authorized function
and a proposed expenditure is so attenuated as to take it beyond the agency's legitimate range of
discretion. B-247563.2, May 12, 1993; B-223608, Dec. 19,1988.
Under a "necessary expense" analysis, where the item, such as the buttons at issue here, has no
intrinsic value to its recipient, and is designed solely to assist in achieving internal agency
management objectives, the agency must show that the item will contribute to the agency's
mission. We think FDA has demonstrated the requisite nexus between its appropriation's purpose
and the "no red tape" buttons. The message is clearly informational and directed at the promotion
of an internal agency management objective. The button serves much the same purpose as other
internal agency informational media such as posters, memos, etc., reminding agency employees of
institutional objectives and goals. In these circumstances, the purchase of the buttons can be
considered a necessary expense that is incidental to the purpose of the FDA appropriation. We,
therefore, do not object to the use of appropriations for this proposed purchase.
FDA District Conference Mementoes
FDA proposes to purchase inexpensive mementoes to award to federal employees and to present
to guest speakers at its District Conferences. The Government Employees' Incentive Awards Act
(Act), 5 U.S.C. 4501-4506, authorizes agency heads to "pay a cash award to, and incur
necessary expenses for the honorary recognition" of; federal employees. 5 U.S.C. 4503. For
example, the purchase of telephones (nominal value of $27) to be presented as honorary awards is
an allowable use of appropriated funds under this Act. 67 Comp. Gen. 349,350 (1988). See
also B-184306, Aug. 27,1980 (desk medallions for use as paperweights). The Act authorizes the
Office of Personnel Management (OPM) to prescribe regulations and instructions under which
agency awards programs will be carried out. 5 U.S.C. 4506. In August 1995, OPM issued
regulations defining an "award" as "something bestowed or an action taken to recognize and
reward individual or team achievement that contributes to meeting organizational goals or
improving the efficiency, effectiveness, and economy of the government or is otherwise in the
public interest." 60 Fed. Reg. 43936 (to be codified at 5 C.F.R. 451.102). Under these
regulations, mugs and pens are acceptable as awards so long as they are "bestowed... to
recognize and reward... achievement " Accordingly, if FDA proposes to present the mugs
and pens at issue here to employees in honorary recognition of an achievement that otherwise
meets the criteria set forth in OPM regulations,[l] the proposed purchase may be deemed a
necessary expense that is chargeable to FDA appropriations. However, FDA's appropriations are
not available to purchase such Hems for distribution to all conference attendees as a remembrance
of the event. The items, in such case, could not be characterized as "honorary" in nature. See
e.g., 53 Comp. Gen. 770 (1974), where decorative ashtrays, which were distributed to conference
attendees, were deemed personal gifts and hence, not a necessary expense of the agency's
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appropriations. We do not object to presenting such mementoes to District Conference guest
speakers if the purpose of the speech is to further an authorized agency purpose. See, e.g.,
B-208729, May 24,1983, where an honorarium paid to a guest speaker was deemed a necessary
expense of a program that advanced an agency objective.
/s/Robert Murphy
for Comptroller General
of the United States
f:\projects\afind\748801d.wp5
1. 60 Fed. Reg. 43946 (to be codified at 5 C.F.R. 451.104(a)).
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Case Studies
1. Dee's supervisor is having a meeting at the office with contractors in two weeks. He has
requested the following items:
a. Flip chart
b. Markers
c. Folders
d. Gloria Jean's Colombian Supreme Coffee for the office coffee maker
e. Coffee mugs with the Agency logo on them for each attendee to keep
Should Dee purchase all of these items with her Government Purchase Card? Why or Why not?
2. Mike carries his Government Purchase Card in his wallet. Over the weekend Mike
inadvertently used his card to buy ice cream for the youth soccer team he coaches. What should
Mike do?
3. Kent Goodguy is an On-Scene Coordinator. To keep site samples cold, he used his
Government purchase card to buy ice at the Thirsty Camel Liquor Store which is open all night.
Has Mr. Goodguy violated any rules?
4. Marilyn has allergies and is constantly taking sick leave for sinus problems With her
Approving Official's written approval, she uses her Government purchase card to buy an air
filtration devise for her cubicle. Did Marilyn forget anything?
5. Tom is on official travel to teach the Purchase Card Course in Dallas. Unfortunately, the airline
lost his luggage. He uses his Government purchase card to buy a business suit. Since he was on
official travel and the attire is necessary to perform his job, Tom acted properly, right?
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6. Ron is the director of a productive and customer service-oriented division. He wants to
informally recognize his group for their diligence and hard work by presenting a memento to each
employee at the next Division staff meeting. Upon receiving Ron's request, Diane, the dedicated
division's Government purchase cardholder, considers the following hems:
a. a desktop tinkling waterfall to relieve stress
b. a potted plant
c. a mouse pad with the EPA logo
d. a bottle of champagne
Which item should Diane buy? Why?
7. Lin's new supervisor wants business cards to facilitate Agency-related communications. Lin
uses her Government purchase card to place an order with the Lighthouse for the Blind, Inc. Did
Lin follow the correct procedures?
8.. Sally's supervisor asked her to use her Government purchase card to rent a conference room.
She called a couple of nearby hotels and the Best Eastern had a reasonably priced conference
room available. To reserve the room, Sally gave the hotel her Government purchase card number
and signed their contract. Did Sally follow the correct procedures?
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