TREASURY DIRECTIVE
74-06Date: March 20, 2002
Sunset Review: March 20, 2006
SUBJECT: Home-to-Work Transportation Controls
1. PURPOSE. This Directive establishes policy and sets forth responsibilities and reporting requirements concerning official use of Government passenger carriers, including motor vehicles, between an employee's residence and place of employment. This transportation is referred to as "home-to-work" in this Directive. This term also includes work-to-home transportation.
2. SCOPE. This Directive applies to all bureaus, the Departmental Offices (DO), the Office of the Inspector General and the Office of the Inspector General for Tax Administration (all referred to herein as bureaus), with respect to the provision of home-to-work transportation to Treasury employees in normal duty (non-travel) status. This Directive does not apply to the use of a Government passenger carrier in conformity with the Federal Travel Regulation (41 Code of Federal Regulations (CFR) Part 301) for official travel to perform temporary duty assignments outside the employee's commuting area and away from a designated or regular place of employment.
3. POLICY. A Government passenger carrier (hereafter "Passenger Carrier") is a motor vehicle, aircraft, boat, ship, or other similar means of transportation that is owned or leased (including non-temporary duty rentals) by the Government, or has come into the possession of the Government by other means, including forfeiture or donation. Passenger Carriers are to be used for official purposes only.
a. Use of a Passenger Carrier between an employee's residence and place of employment qualifies as transportation for an official purpose only in those situations permitted by 31 United States Code (U.S.C.) 1344. In the Department, this statute permits home-to-work transportation to be provided to the Secretary; and for other employees when the Secretary determines that:
(1) home-to-work transportation for the Secretary's single principal deputy is appropriate;
(2) transportation between residence and various locations is required for performance of field work, in accordance with applicable regulations;
(3) transportation between residence and various locations is essential for safe and efficient performance of intelligence, counterintelligence, protective services, or criminal law enforcement duties; or
(4) a clear and present danger, an emergency or other compelling operational considerations make this type of home-to-work transportation essential to the conduct of official business.
b. Employees may use Passenger Carriers for home-to-work transportation only after the Secretary has executed a written determination permitting such use.
c. For home-to-work transportation provided under a determination made pursuant to paragraph 5.a, home-to-work transportation may be authorized only within a fifty mile commuting radius from the employee's place of employment. This restriction does not apply to situations contemplated in paragraphs 5.b, c, d, e or 6.
d. During home-to-work transportation provided under a determination made pursuant to paragraphs 5.a to 5.e, an employee may share space only with other federal employees who are on official government business; no other passengers are permitted. During other official transportation or travel, bureau policies shall control who may be in a Passenger Carrier.
4. REGULATIONS.
a. The General Services Administration (GSA) has issued regulations governing home-to-work transportation at 41 CFR Subpart 102.5. Copies of the regulations are available from the Office of Asset Management (OAM) in DO. The regulations apply throughout the Department to home-to-work transportation authorized under paragraphs 5.a, 5.c, 5.d or 5.e below. The regulations define various terms at 41 CFR 102-5.30. Those definitions are incorporated here.
b. "Place of employment or work" includes any place within the accepted commuting area where an employee performs his/her official duties. In addition to the regular worksite, other locations such as sites of meetings, conferences, etc. are also included. Transportation in a Passenger Carrier between a residence and any such local site is "home-to-work" transportation for purposes of this Directive.
5. BASIS FOR AUTHORIZATION. The Secretary is the only official within the Department who may make a determination that authorizes the use of Passenger Carriers for home-to-work transportation of employees. The categories of determinations are listed below.
a. Persons Engaged in Field Work. Guidance on field work is in the GSA regulations at 41 CFR 102-5.70. The assignment of an employee to a field work position does not, in itself, entitle the employee to receive daily home-to-work transportation. In cases where field work is performed only on an intermittent basis, bureau procedures shall be established to ensure home-to-work transportation is used only on days when field work is actually performed by the employee. A field work authorization cannot be used when:
(1) the employee's workday begins at the employee's work; or
(2) the employee normally commutes to a fixed location, however far removed from the employee's official duty station, except to a remote location that is accessible only by Government- provided transportation.
b. Intelligence, Counterintelligence, Protective Services, or Criminal Law Enforcement. An employee who is engaged in Intelligence, Counterintelligence, Protective Services, or Criminal Law Enforcement activities and who occupies a position for which transportation between residence and various locations is essential to the safe and efficient performance of those duties may be provided with home-to-work transportation only if the employee is so designated in a determination executed by the Secretary.
c. Situations which present a clear and present danger.
d. Emergencies.
e. Compelling operational considerations.
6. CONTINGENCY DETERMINATIONS. Bureaus may require certain employees to be ready to respond to foreseeable, but sudden and immediate circumstances that arise without warning. In order to provide a capability to respond immediately, bureaus may prepare contingency determinations for execution in advance by the Secretary. Such contingency determinations will identify situations which, if and when they occur, will authorize designated employees to be provided with home-to-work transportation. Contingency determinations require development of administrative controls and supervisory review to prevent abuse. Contingency determinations may be based on situations which present a clear and present danger, emergency, or compelling operational considerations. See 41 CFR 102-5.50.
7. AUTHORIZING HOME-TO-WORK TRANSPORTATION.
a. A determination is the written finding executed by the Secretary which concludes that sufficient grounds exist to authorize an employee to use a Passenger Carrier for home-to-work transportation. A determination shall describe which employees are so authorized, and the basis for the authorization.
b. The Chief Management and Administrative Programs, Heads of Bureaus, the Inspector General and the Treasury Inspector General for Tax Administration , (all referred to herein as bureau heads), shall submit requests for determinations in memorandum form to OAM. Each memorandum shall:
(1) explain the basis for the request;
(2) describe the types and numbers of employees who will be authorized to use the Passenger Carriers as well as the situations in which they will be used;
(3) describe the reviews and administrative controls which will be relied upon to ensure that home-to-work transportation is used solely for the purpose for which it is intended; and
(4) provide a written statement of assurance that the requested home-to-work determinations are necessary to the bureau's mission requirements, satisfy applicable statutes and regulations, and will not adversely impact on program budgets. Execution of this statement of assurance cannot be delegated.
c. Bureaus should note requirements specific to the following categories of determinations:
(1) Field Work. Home-to-work transportation for field work may be authorized either on an individual basis (by name and title of the employee) or on the basis of position. In field work positions where rapid turnover occurs, bureaus are encouraged to propose determinations by position rather than by individual. These proposed determinations must include sufficient information, such as the position title, number of positions to be authorized, location, and operational level where the work is to be performed.
(2) Intelligence, Counterintelligence, Protective Services, or Criminal Law Enforcement. Bureau heads shall submit consolidated requests for determinations setting forth the number of positions for which home-to-work transportation authority is requested. Each request shall describe the specific Intelligence, Counterintelligence, Protective Services, or Criminal Law Enforcement duties and responsibilities involved as the basis for requiring home-to-work transportation.
(3) Contingencies. When a contingency determination is exercised, the bureau shall inform OAM of the name of the employee, reason for exercise, and the starting and ending dates, if not already set out in the determination.
d. OAM will review all requests for determinations for conformance with provisions of applicable statutes and regulations, as well as this Directive. All requests which cite Intelligence, Counterintelligence, Protective Services or Criminal Law Enforcement as justification will be jointly reviewed with the Office of Enforcement. In the case of requests by OIG and TIGTA, the requests will be reviewed by OAM only for conformance with applicable laws and regulations. A memorandum to the Assistant Secretary for Management and Chief Financial Officer will recommend either forwarding the request(s) to the Secretary for a determination or returning them to the bureau for further development. Any requests pertaining to the United States Customs Service, Bureau of Alcohol, Tobacco and Firearms, United States Secret Service, or Internal Revenue Service's Criminal Investigation Division will also be submitted by OAM for the concurrence of the Under Secretary (Enforcement) prior to submission to the Secretary.
8. TIMETABLE FOR AND DURATION OF DETERMINATIONS. An employee may be provided with home-to-work transportation only after a determination has been executed by the Secretary. Bureaus shall request determinations and renewals as follows.
a. The duration of determinations authorized under paragraph 5.a is two years and for determinations authorized under paragraph 5.b it is five years. Requests for renewals shall be submitted to OAM no later than 60 days prior to expiration of these determinations. Requests for renewals shall be routed according to paragraph 7.b above.
b. Bureaus may submit supplemental requests for additional determinations for field work, Intelligence, Counterintelligence, Protective Services or Criminal Law Enforcement as required. Bureaus are urged to restrict the frequency of such requests.
c. Requests for emergency, clear and present danger, and compelling operational consideration determinations may be submitted at any time.
d. A determination based on clear and present danger, an emergency, or a compelling operational consideration, shall not exceed 15 calendar days in duration. (The duration of a contingency determination begins with the first day of usage and expires 15 calendar days from that date, after which a new contingency determination must be requested.) Should the circumstances justifying home-to-work transportation continue, subsequent determinations of not more than 90 additional calendar days each may be approved by the Secretary. If, at the end of the subsequent determination, the underlying circumstances continue to exist, the Secretary may authorize an additional extension of 90 calendar days. This process may continue as long as required by the circumstances. If a bureau seeks such an extension, it shall use the format provided by OAM.
9. TAX MATTERS. The provision of home-to-work transportation, and/or parking provided for an official vehicle used for this purpose, to an employee may result in the attribution of "fringe benefit income" to the employee. See 26 U.S.C. 61 and 132(f), 26 CFR 1.61-21, 26 CFR 1.132-5, 26 CFR 1.132-3, IRS Notice 94-3, and IRS Publication No. 535. Bureaus must apply the cited provisions to determine if fringe benefit income is to be reported and how it is to be computed. Bureaus are responsible for keeping necessary records, reporting such income on W-2 forms, and performing any required withholding of taxes. Employees are liable for any taxes incurred.
10. RESPONSIBILITIES.
a. The Director, Office of Asset Management, shall prepare all notifications to Congress required by 31 U.S.C. 1344 for signature by the Assistant Secretary for Management and Chief Financial Officer; and
b. The Deputy Chief Financial Officer shall advise bureau financial officers of the requirements for reporting on W-2 forms any fringe benefit income attributable to home-to-work transportation.
c. The Chief Management and Administrative Programs Officer, DO, shall prepare a notification to Congress whenever the Secretary makes a designation authorizing a single principal deputy to receive home-to-work transportation. A change in the individual designated as a single principal deputy requires a notification. The notification shall be submitted to OAM for processing.
d. Bureau Heads shall determine which employees may be eligible to use home-to-work transportation and submit requests for determinations and renewals according to paragraph 7., and shall:
(1) where authorizations have been made by position or by classification series, maintain records that identify the individual employees who are authorized home-to-work transportation;
(2) develop procedures and financial reporting systems for employees utilizing home-to-work transportation to comply with tax laws and regulations, and prepare any required W-2 forms; and
(3) fulfill labor relations responsibilities.
11. RECORD KEEPING REQUIREMENTS. The Department is required by law to maintain logs or other records to establish the official purpose of home-to-work transportation. Bureaus shall maintain daily mileage logs and other records necessary to establish that home-to-work transportation was used for official purposes. The logs shall contain the name and title of the employee (or other identification, if confidential), who is assigned the passenger vehicle; the name and title of the person authorizing the use; the passenger carrier identification; and the date(s) of assignment. Beyond that, the logs shall record all usage of the passenger carrier outside of the normal scheduled tour of duty hours of the individual to whom the carrier was assigned. The logs and other records shall be accessible for audit, except where on-going criminal investigations could be compromised. Record keeping for home-to-work transportation authorized under paragraphs 5.a, 5.c, 5.d or 5.e shall be established and maintained in accordance with the requirements of 41 CFR 102.5.120. See also paragraph 9 for tax-related record keeping requirements.
12. AUTHORITIES.
a. 31 U.S.C. 1344.
b. 41 CFR Part 102-5.
c. 26 U.S.C. 61 and 132 (f).
d. 26 CFR. 1.61-21; 26 CFR 1.132-5; and 26 CFR 1-132-9.
13. NO PRIVATE RIGHTS CREATED. This Directive is for the internal management of the Department and does not create any right or benefit, substantive or procedural, enforceable by an employee or any other party against the Department.
14. OFFICE OF PRIMARY INTEREST. Office of Asset Management, Office of the Deputy Assistant Secretary (Management and Budget), Office of the Assistant Secretary (Management) and Chief Financial Officer.
/S/
Edward R. Kingman, Jr.
Assistant Secretary for Management
and Chief Financial Officer