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Instructors provide transportation for the participants from the airport and for all group activities. Instructors rent vans to take participants on field trips, shopping and sightseeing.
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When a TAAS representative works with the course, that individual is charged with sharing information about TAAS programs. If a TAAS employee is not involved with the program, this responsibility is included in the Statement of Work (SOW) for the instructor team. Instructors receive a briefing and TAAS literature prior to the assignment to help them with this responsibility.
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The course coordinator (if one is assigned to the course) completes an evaluation of the program. Additionally, the coordinator's evaluation should also contain copies of budget documentation, a class photo with participants identified, instructor evaluations and participant/instructor information for the database.
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For participants from project countries, the project team should:
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Debrief participants upon their return.
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Recommend program changes based on participant feedback.
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Conduct meeting with participants to determine how their new knowledge is being applied.
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Determine what effect, if any, the training program has had on the program as a whole.
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For participants from non-project countries:
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Letters should be sent by the training coordinator to participants within 6 months to determine how they are applying their new skills.
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Solicit recommendations to improve the program.
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TAAS charges a training fee for programs held in the United States. The fee helps defray costs associated with developing, administering and conducting the training. TAAS brochures list individual course fees. IRM Figure 4.62.1-31 contains instructions for developing course budgets and fees.
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The TAAS training coordinator or lead instructor collects course fees the first day of training. Normally the training coordinator or lead instructor makes this part of the administrative lesson or, when working at the Federal Law Enforcement Center (FLETC) works it into the first day’s schedule. Remember to allocate sufficient time in the schedule to transport any participants who bring cash to a financial institution to convert the cash to a negotiable instrument.
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How the fee is paid depends upon the sponsoring agency or country. There are four methods of paying the course fee. Most participants bring a government check, money order or traveler’s checks as requested in the announcement. The payee line can read either pay to Internal Revenue Service or U.S. Treasury. The collecting official should review the check(s) for completeness prior to acceptance. If the participant does not have the payment, and is not sure how the fee will be paid, notify the TAAS project manager immediately.
Payment Type Issues Explanations Negotiable
instrumentMake sure payee line reads either: 1. Internal Revenue Service 2. U.S. Treasury Cash Cash payments are discouraged, as Accounting will not accept cash payments. Some participants will however bring cash. Arrange in advance to transport participants the first day of class to a facility (bank, credit union, or post office) to convert the cash into money order(s) or traveler’s check. Participants must pay any fees required for conversion. Financial
certificationsThe sponsoring agency requests to be billed after the training is completed. Some sponsoring agencies administer U.S. government, United Nations or World Bank programs aimed at developing a specific country or region and must comply with pre-payment funding restrictions. Certification must be received prior to the class. The TAAS manager will notify the Lead Instructor of participants covered by certifications. Wire
TransfersContact the reimbursable budget analyst for instructions regarding wire transfers. The TAAS training coordinator will notify the lead instructor of funds received via wire transfer.
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A class roster is used to track participant payments. Indicate next to the participant name which sponsoring agency (along with their address) should be billed for any outstanding fees.
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Prepare a receipt (see Figure 4.62.1-22) for each payment received. Each item on the receipt should have an entry (See Figure 4.62.1-23 for example). Two photocopies are made of each completed document prior to distribution. Documents are distributed as follows:
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For programs held at FLETC, participants pay a course fee to IRS and a recreation fee paid to the FLETC Recreation Association. Issue a separate receipt for each fee.
Student TAAS Training Coordinator/Lead Instructor Budget Analyst Original receipt Copy of completed receipts Copy of completed receipts Copy of negotiable instruments Original negotiable instruments Class roster Copy of negotiable instruments Original Budget Analyst Receipt Copy of class roster -
If the TAAS Training Coordinator is on-site, s/he will keep the documents described in the table. If the TAAS Coordinator is not on site, the lead instructor should mail the documents to:
(Class title) Training Coordinator
LM:IN: OO: TAAS, Room XXXX
950 L’Enfant Plaza South, SW
Washington, DC 20024 -
Documents should be express mailed to the reimbursable budget analyst who is responsible for timely deposit of funds and issuance of any remaining bills. The address is:
TAAS Reimbursable Budget Analyst
1111 Constitution Ave. NW
LMSB M-X-XXX
Washington, DC 20224 -
Additionally, after verifying the amount received, the budget analyst completes the Receipt of Training Funds form and returns it to the TAAS training coordinator. See Figure 4.62.1-24.
Figure 4.62.1-21
This image is too large to be displayed in the current screen. Please click the link to view the image.Blank Receipt Form
Figure 4.62.1-22
This image is too large to be displayed in the current screen. Please click the link to view the image.Sample of a Completed Receipt
Figure 4.62.1-23
This image is too large to be displayed in the current screen. Please click the link to view the image.Budget Analyst Documentation
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This program provides foreign officials with opportunities for discussion with IRS officials and observation of IRS operations. Depending upon the content of the program, the visit may be held at National Office, a field office, or both. Since these visits are designed to meet specific objectives, they may vary in length from several hours to a maximum of three days. TAAS offers a variety of training programs for visitors interested in attending intensive programs.
Note:
A significant commitment of IRS resources is required to create and deliver each program; therefore, lengthy programs are discouraged.
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Because of the high demand for participation in the program, TAAS cannot accept more than five (5) visits per country per year.
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Discussion and observation programs are frequently requested by the following organizations:
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Foreign governments
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The United Nations
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The World Bank
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United States Agency for International Development
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United States Information Agency
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Inter-American Center for Tax Administrators (CIAT)
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Inter-European Organization of Tax Administrators (IOTA)
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The IRS cannot honor requests from private businesses, private tax organizations, or accounting firms.
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All contacts must be made through the International Visitors Program Office in TAAS/W. No other IRS offices are authorized to commit to scheduling programs.
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If the participants for observational visits do not speak English fluently, the sponsoring agency must provide interpretation services.
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It is the responsibility of TAAS/W to determine if a program can be scheduled, the length of the program, and location of the visit.
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Tax teams should make no commitment in scheduling programs.
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Programs require advance notice of at least 30 days.
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A written request must be received before a program can be scheduled.
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Figure 4.62.1-25 shows an International Visitors Program Application.
Figure 4.62.1-24
IRS INTERNATIONAL VISITORS PROGRAM REQUEST Figure 4.62.1-24
The IRS only accepts accept applications from national, state, or local government officials. If you fall under one of these categories, please read the instructions and complete the request below. If you are a non-government entity, intern, fellow or student working on a degree or research, we cannot accept your request. Instructions • Visit request must be submitted 30 days in advance and are limited to 3 days with no more than 3 topics per day (limited to 9 topics) • Changes to the original schedules may be permitted 10 workdays before the visit date, • Additional topics may be added 20 workdays prior to the visit, (only if the original request listed less than 9 topics) • Countries canceling their visit 5 workdays before the scheduled date will have to wait 6 months before rescheduling another visit, • Submit the completed request to IRS International Visitors Program by e-mail to nan.c.tyler@irs.gov fax to (202) 874-xxxx or xxxx. • If you have any questions or wish to discuss the program before submitting the written request, please call (202) 874-xxxx Monday – Friday, 8:00 a.m. – 4:30 p.m. Eastern Standard time. THIS SECTION MUST BE COMPLETED. Person Requesting the Visit: ________________________ Requesting Agency/Organization:______________________ Mailing Address:___________________________ Telephone Number (include country and city codes):_______________ Fax Number:____________________________ Email Address:___________________________ Date(s) Visit Requested:_________________________ Alternate Date(s):___________________________ Number of Visitors:___________________________ Will an interpreter accompany the participant(s)? Yes_No__ Note:
(IRS does not provide or arrange for interpreters)
Figure 4.62.1-24
Purpose of Visit: Give a brief explanation of how the visit will benefit your tax administration/agency: LIST OF PARTICIPANTS Head of Delegation Name: Title: Date of Birth: Educational Background: (i.e., Colleges/Universities): Employment Background (List current position and last two positions held): Language Proficiency: Other Members of Delegation Please provide all of the information listed above for other members of the delegation.( Note:
Provide only name, title and date of birth of interpreter and any escort(s) who may accompany the delegation).
Figure 4.62.1-24
LIST ONLY THREE TOPICS PER DAY (Limited to a maximum of 9 topics) Please identify topics according to the taxpayer segment that will be served by your delegation when it returns home.( Note:
IRS restructuring has resulted in decentralized locations for many IRS program offices. Visitors may be required to travel to other locations outside of the Washington, DC area to receive briefings.
TOPIC 1: List specific questions TOPIC 2: List specific questions TOPIC 3: List specific questions TOPIC 4: List specific questions TOPIC 5: List specific questions TOPIC 6: List specific questions TOPIC 7: List specific questions TOPIC 7: List specific questions TOPIC 8: List specific questions TOPIC 9: List specific questions
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The International Visitors Program is free to all participants.
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TAAS team members should be careful to avoid the following commitments, since all scheduling is dependent on availability:
-
specific geographical areas
-
specific senior officials
-
-
Requests are limited to three topics per day, for a maximum of nine topics for a three-day visit.
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All participants must be advised of the problems involved in requesting major changes to the scheduled programs. Changes to the original schedules may be permitted ten workdays prior to the visit.
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Additional topics may be added twenty workdays prior to the visit if the original list does not exceed the three topics per day limit.
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Program extensions are difficult to coordinate due to the sponsoring agency’s funding requirements.
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To improve the overall delivery of the IVP Program, feedback from participants is welcomed. A standard program evaluation form requesting feedback is provided to visitors, their representatives and presenters. The completed form should be returned to TAAS/W for review and analysis.
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Use the appropriate budget template to develop cost estimates for all reimbursable or non-reimbursable technical/training assistance activities. See Figures 4.62.1-28 through 4. 62.1-33 Budget Templates .
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Ensure that monthly budget worksheets from TAAS overseas projects (including Treasury projects) conform to the standard budget formats and are submitted timely. See IRM 4.62.1.7.8, Long-term Project Budget Format .
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Analyze monthly budget submissions from long-term overseas projects.
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Ensure copies of travel vouchers for long- and short-term advisors are forwarded to the LMSB budget analysts after approval by TAAS.
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Save budget templates/files in the appropriate directory on the TAAS Correspondence System using standard file naming nomenclature. See IRM 4.62.1.7.6 TAAS Naming Conventions
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Provide file name and location for budgets to the budget Program analyst.
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Update budget files with actual cost data at least monthly. Budget files should be updated by the tenth workday of the month.
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Based on information provided by desk officers/training analyst, establish linkages between budget files and TAAS Summary of Reimbursable/Non-Reimbursable Projects report.
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Maintain and produce TAAS Summary of Reimbursable/Non-Reimbursable Projects report on a monthly basis by the fifteenth workday of the month or as required by management.
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Develop and monitor project expenditures using the standard budget format described in IRM 4.62.1.7.8, Long-term Project Budget Format.
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Submit monthly budget spreadsheets to TAAS no later than the fifth workday following the end of the month. The budget spreadsheet will show actual expenditures for the current and previous months and projected/budgeted expenses for the remaining months in the fiscal year.
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Submit copies of bills/vouchers for all expenditures paid by the U.S. Embassy/USAID Mission monthly to TAAS by the fifth workday following the end of the month.
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Ensure timely payment of IRS bills. For host government-funded projects, the payment terms and conditions are specified in the Technical Assistance Agreement with the host government. For USAID-funded projects, payment terms and conditions are included in the Participating Agency Service Agreement (PASA) signed by IRS and USAID. For projects funded by other international donor agencies, payment terms and conditions are outlined in the contract or other obligating document with the agency.
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Budget templates created as workbooks exist for different types of budget requirements. The layout of the budget templates is shown in the Exhibits to this section. The actual templates are in the TAAS Correspondence System in Folder 97, Budget Templates.
If the project is… Use this budget format… Long-term technical assistance
(project budget summary)See Figure 4.62.1.7-28 Long-term technical assistance
(monitoring current fiscal year budget)See Figure 4.62.1.7-29 Technical TDY assistance
(non-Treasury)See Figure 4.62.1.7-30 Technical TDY assistance
(Treasury)See Figure 4.62.1.7-31 Training TDY assistance
(non-Treasury and Treasury)See Figure 4.62.1.7-32 Treasury long-term technical assistance See Figure 4.62.1.7-33
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Budgets show projected expenses and actual expenses. Except for Training TDY assistance, actual expenses are shown in monthly columns. For Training TDY assistance, budgeted expenses are shown in the section "Budgeted Costs" and actual expenses are shown in the section "Actual Costs."
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Budgets are shown on a fiscal year basis. If the length of the technical or training assistance activity exceeds 12 months or overlaps more than one fiscal year, separate budgets for each fiscal year will be prepared with a summary.
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Do NOT change the formatting of the budget templates or budget files. These files are linked to the TAAS Summary Workbook by references to specific cells on the worksheets. Adding or deleting columns or rows will alter the linkages impacting on the accuracy of the Summary worksheet.
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Follow the rules below when developing budgets.
If the budget is for… The budget will be located in… Country specific programs (training or technical assistance) Folder 406 — Budget Documents in the applicable country folder of Folder 10 —Country Files of the TAAS Correspondence System. Multi-national training programs Folder 406 — TRAINING PROGRAM NAME in Folder 59 — Budget Documents of Folder 50 — Training of the TAAS Correspondence System.
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Name budget files using the directory/folder rules noted above and with sufficient specificity to clearly identify the file.
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Use the following naming convention for fiscal year budgets for long-term projects:
COUNTRY NAME 406 — FYXXXX Budget — MONTH YEAR.xls
For example:
T & T 406 — FY2000 Budget — March 2000.xls -
Add information to the end of the file name such as the date prepared, whether the budget was revised, name/initials of the preparer, or other information related to the inclusion or exclusion of data. Examples are below:
T & T 406 — FY2000 Budget — March 2000 (Revised 041500).xls
T & T 406 — FY2000 Budget — March 2000 Minus Embassy Charges.xls
T & T 406 — FY2000 Budget — March 2000 (040100)(J_Smith).xls -
Save the current month budget submission for long-term overseas projects in Folder 406 of the applicable country using the file name format above. Additionally, the program analyst makes a copy of the file and saves the copy as:
COUNTRY NAME 406 — Current Month Fiscal Year Budget.xls
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Multi-year long-term budgets use the following naming convention:
COUNTRY NAME 406 — Project Budget Summary Years X-X.xls
For example:
Tanzania 406 — Project Budget Summary Years 1-2.xls -
Add information to the end of the file name such as the date prepared, whether the budget was revised, name/initials of the preparer, or other information related to the inclusion or exclusion of data.
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Multi-national training program budgets use the following naming conventions:
406 TRAINING PROGRAM NAME — PROGRAM DESCRIPTION.xls
For example:
406 Advanced Fraud Seminar — Harvard Spring 2001 Seminar.xls -
Country specific training program budgets use the following naming convention:
COUNTRY NAME 406 — TRAINING PROGRAM NAME.xls
Add information to the end of the file name such as the date prepared, whether the budget was revised, name/initials of the preparer, or other information describing the program.
For example:
Bulgaria 406 GIAT 2001 Budget Estimates.xls
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The responsible program analyst produces the TAAS Summary of Reimbursable/Non-Reimbursable Projects. This notebook monitors expenses for TAAS and TAAS activities with monies received from reimbursable technical assistance projects. The reporting period is monthly for each fiscal year. The notebook is located in the TAAS Correspondence System in Folder Reimbursable 90, Forms.
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The format for the report varies year-to-year and during the year as technical assistance activities are initiated or completed. The report contains the following standard worksheets:
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Summary Page
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Detail Page
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The Summary Page lists the following information:
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Total administrative fees earned
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Total salaries earned
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Total non-reimbursed expenses
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Net receipts
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The Detail Page lists each technical assistance activity for the fiscal year with links to the applicable budget notebooks. The Detail Page is broken into three sections:
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Overseas Projects
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Training Programs
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TAAS Projected Expenses for the fiscal year
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Use the template in folder Forms 97 named Forms 97 — Long-term Project Budget — Project Summary (102500) .xls prepare budgets for long-term technical assistance projects.
The workbook contains… •
•Project summary worksheet
One or more TDY worksheetsThe summary worksheet contains… •
•
•Total Budget column
Set of columns for each year of the project that contains a separate column for each resident advisor and a summary column for TDY advisors
Links from TDY stub lines to the TDY worksheetsThe TDY worksheets… •
•
•Compute the cost of each TDY activity
Link to the column TDY Advisors for the applicable year of the TDY activity on the summary worksheet.
Should be appropriately named for easy identification. (By default, the TDY worksheets are named TDY_1, TDY_2, TDY_3, etc.)
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IRS = cost is initially paid by IRS then billed to the funding source with applicable administrative fees.
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AID = cost is initially paid by the funding source or U.S. Embassy / USAID Mission. Usually, all costs incurred within the country will be paid directly by the funding source or the U.S. Embassy / USAID Mission. Some categories such as supplies and other miscellaneous costs may be paid by IRS or by the funding source depending on whether the item is purchased locally or through the IRS. For projects funded by the host government, the State Department will bill IRS for in-country costs paid by the Embassy or USAID Mission. IRS then bills these costs to the host government without administrative fees.
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As a rule, administrative fees are chargedonly on expenses initially paid by the IRS.
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Project manager salary is budgeted at GS-15/10 San Francisco locality table.
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Technical advisors salary is budgeted at GS-14/10/ San Francisco locality table.
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Assume all resident advisors have a spouse and two school age children that are schooling at the foreign post.
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TDY advisors salary is budgeted at GS-14/10 San Francisco locality table.
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Unless known otherwise, a four (4) percent salary increase is assumed if the budget extends beyond one calendar year.
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Expenses not attributable to a specific advisor or attributable to the project as a whole are shown under the Project Manager column.
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The budget represents the estimated costs based on the number of resident advisors that are recommended for the technical assistance program. If specific information is known at the time the budget is created regarding the advisors grade, location, family size, etc., this information should be used in computing the budget. If not, estimates for each stub line are provided for developing the budget.
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Information on how to develop a project budget is shown below by stub line.
Stub Line Payer Explanation I. Salaries and Benefits Salary (Washington Orientation — 2 weeks) IRS Project Manager only. Compute two weeks of salary for potential orientation at TAAS/W. Salary IRS Annual base salary for the resident advisor. Personnel Benefits (22.5%) IRS Computes 22.5% of base salary as personnel benefits. Post Differential IRS Multiply the base salary by the applicable post differential rate. Range is 0% to 25% in 5% increments. Post differential rate is found on the State Department Allowances Web site. Post Allowance IRS Enter the applicable post allowance amount (cost of living allowance) for each resident advisor. See State Department Allowances home page for information on how to compute post allowance. II. Travel Washington Orientation IRS Budget $500 airfare per resident advisor unless actual airfare is known. Assignment to Post IRS One-way airfare to foreign post for each resident advisor and dependent. Separation Travel to USA AID One-way airfare to U.S. for each resident advisor and dependent. Home Leave/ R & R AID R&R: Round-trip airfare for each resident advisor and dependent to designated R & R point. (Occurs once per two-year tour, enter in second year budget.)
Home Leave: Round-trip airfare for each resident advisor and dependent to the U.S. (Occurs between consecutive two-year tours of duty for resident advisors agreeing to serve additional tours. Include only if preparing a budget for additional two years. Enter in first year of additional two-year budget.)Project Review by TAAS/W IRS One round-trip airfare to foreign post from Washington per year. Washington DC Consultation for Project Manager IRS One round-trip airfare to Washington from foreign post per year. Project Candidate Mission IRS Round-trip airfare to foreign post from Washington for each resident advisor plus one TAAS staff person. International Conferences AID Project Manager only. Assume $5,000 per year or use round-trip airfare to city hosting CIAT General Assembly for each year. III. Per Diem Washington Orientation IRS 14 days Washington per diem per resident advisor. Assignment to Post IRS One day destination M&IE per resident advisor and dependents. Separation Travel to USA AID One day destination M&IE per resident advisor and dependents. Home Leave/ R&R AID R & R: No per diem authorized.
Home Leave: One day M&IE at U.S. destination per qualifying resident advisor and dependents and one day M&IE at foreign post per qualifying resident advisor and dependent.Miscellaneous Travel Expenses IRS $500 per resident advisor per year. Project Review by TAAS/W IRS Seven days per diem per year. Assumes one trip per year by one person. Washington DC Consultation for Project Manager IRS Five days Washington per diem per year. Project Candidate Mission IRS 15 days per diem for each resident advisor and one TAAS staff person plus $500 miscellaneous expenses per person. International Conferences AID Project Manager only. Seven days per diem per year. Use per diem for city hosting CIAT General Assembly for each year. IV. Shipments To/From Post Note:
If more accurate estimates are required, contact:
• Travel Office, TAAS • U.S. Embassy Administrative Officer for the applicable foreign post • State Department Transportation Office HHE Shipment to Post IRS Estimated cost of shipping household effects (HHE) to the foreign post. Assume $10,000 per resident advisor. HHE Storage in USA IRS Estimated cost of storing HHE in the USA. Assume $2,000 per resident advisor per year. HHE Shipment to USA AID Estimated cost of shipping HHE to the USA. Assume $10,000 per resident advisor. HHE Storage/Delivery @ Separation IRS Estimated costs of delivering HHE, storage and overseas shipment, of resident advisors upon return to the USA and temporary storage costs of HHE overseas shipment upon return to the USA. Assume $2,000 per resident advisor. UAB Shipment to Post IRS Estimated cost of air freight (unaccompanied air baggage) shipment to foreign post. Assume $1,000 per resident advisor. UAB Shipment to USA AID Estimated cost of air freight (unaccompanied air baggage) shipment to USA. Assume $1,000 per resident advisor. UAB Storage/Delivery @ Separation IRS Estimated costs of delivering UAB to resident advisors and temporary storage costs of UAB shipment upon return to the USA. Assume $250 per resident advisor. POA Shipment to Post IRS Estimated cost of shipping privately owned automobile to foreign post. Assume $5,000 per resident advisor POA Shipment to USA AID Estimated cost of shipping privately owned automobile to USA. Assume $5,000 per resident advisor POA Storage/Delivery @ Separation IRS Estimated costs of delivering privately owned automobile upon return to the USA and any temporary storage costs in the USA. Assume $250 per resident advisor. V. Housing Allowances Education Allowance AID Costs of sending school age dependents to local international school. Cost is obtained from State Department Section 920 Table by grade for the foreign post. Assume two school age dependents that school at post unless actual information is known for each resident advisor. Use the highest grade allowance from the Section 920 Table for each dependent. Education Travel AID Travel cost for dependents under age 23 schooling away from foreign post to visit foreign post. Initial assumption: no educational travel, all dependents school at post. Adjust based on actual circumstances of each resident advisor, if known. Cost would be one round-trip airfare to foreign post from location of school per year per student. Foreign Transfer Allowance (beginning of assignment) IRS Relocation costs on initial assignment to foreign post. Assume $700 plus 10 days Washington per diem per resident advisor/dependents. Home Service Transfer Allowance (end of assignment) IRS Relocation costs on return to the USA. Assume $700 plus 30 days at CONUS per diem rate per resident advisor/dependents. Medical Examinations IRS Estimated cost of obtaining medical examinations at locations other than State Department facilities. Assume $1,000 per resident advisor. Separate Maintenance Allowance IRS Allowance provided resident advisors who maintain a residence in the USA when being assigned to a foreign post. The amount depends upon the number of dependents remaining in the USA. See Department of State Standardized Regulations for allowable amounts. Assume no separate maintenance allowance will be paid unless known otherwise. Temporary Quarters Subsistence Allowance (at Post) AID Estimated cost of occupying temporary quarters upon arrival at the foreign post and immediately before departure from the foreign post. Assume no TQSA will be required unless known otherwise. Unused Accrued Leave (15 days) IRS 15 workdays’ salary cost for each resident advisor. Represents the difference between the 240-hour and 360-hour annual leave ceilings. Normally, only charged on USAID-funded projects. Housing Lease Payments AID Obtain an estimate from the Embassy at the foreign post for the average annual housing costs. Assume $30,000 per resident advisor per year if no specific information available. Furniture and Fixtures AID Obtain an estimate from the Embassy at the foreign post for the cost of furniture per household. Assume $25,000 per resident advisor if no specific information available. Guard Service AID Obtain an estimate from the Embassy at the foreign post regarding the annual cost of guard services. Assume $20,000 per year if no specific information is available. Utilities AID Obtain an estimate from the Embassy at the foreign post regarding the annual cost of utilities. Assume $8,000 per year per resident advisor if no specific information is available.( Note:
Utility costs overseas are normally several times the costs in the USA.)
Maintenance/Supplies AID Estimated cost of small residential repairs. Assume $1,000 per year per resident advisor. VI. Commodities Computer: Hardware AID Cost of computer hardware to support the technical assistance project and any hardware to be purchased for the host government tax administration. The most technologically advanced systems should be requested at time of procurement. Includes peripherals such as printers, scanners, projectors, CD-RWs, laptop systems and accessories, etc. Computer: Software AID Cost of computer software to support the technical assistance project and any software to be purchased for the host government tax administration. Most recent version of software packages at time of procurement should be purchased. Software purchased should be compatible with existing software in the host government tax administration and TAAS/W. Suggested types of software include an office Suite, OCR, form design and filler, project management, relational database, LAN, virus protection, graphics design, etc. Office Equipment AID Cost of office equipment to support the technical assistance project and any office equipment to be purchased for the host government tax administration, including photocopier, fax, cellular phones, other communications equipment, office furnishings, etc. Training Equipment AID Cost of training equipment to support the technical assistance project and any training equipment to be purchased for the host government tax administration, including audio/video equipment, presentation equipment and supplies, etc. Vehicles AID Cost of vehicles to support the technical assistance project and to be purchased for the host government tax administration. VII. TDYs Salaries IRS Summary of Salaries from each TDY budget. Cell E45 on TDY budgets. Personnel Benefits (22.5%) IRS Summary of Personnel Benefits from each TDY budget. Cell E46 on TDY budgets. Leave Factor (10%) IRS Summary of the Leave Factor from each TDY budget. Cell E47 on TDY budgets. Post Differential IRS Summary of Post Differential from each TDY budget. Cell E48 on TDY budgets. Airfare: Washington DC Breifing IRS Summary of Airfare: Washington DC Briefing from each TDY budget. Cell E50 on TDY budgets. Per Diem: Washington DC Breifing IRS Summary of Per Diem: Washington DC Briefing from each TDY budget. Cell E51 on TDY budgets. Airfare: Roundtrip to TDY IRS Summary of Airfare: Roundtrip to TDY from each TDY budget. Cell E52 on TDY budgets. Per Diem: In-Transit IRS Summary of Per Diem: In-Transit from each TDY budget. Cell E53 on TDY budgets. Per Diem: On-Site IRS Summary of Per Diem: On-Site from each TDY budget. Cell E54 on TDY budgets. Housing IRS Summary of Housing from each TDY budget. Cell E55 on TDY budgets. Utilities IRS Summary of Utilities from each TDY budget. Cell E56 on TDY budgets. Miscellaneous Travel Expenses and Telecommunications IRS Summary of Miscellaneous Travel Expenses and Telecommunications from each TDY budget. Cell E57 on TDY budgets. VIII. Participant Training List each training course and the number of participants per year separately. Include IRS visitor programs in this section. For example:
Computer Audit Specialist Training (CAS) (2 persons/year)
IRS Visitations (4 persons/year for 1-week visit)AID Cost estimates include airfare, per diem, course fee, and miscellaneous costs. IX. Miscellaneous Contingency AID Estimate $1,000 per year per resident advisor. Courier and Express Mail Services AID Estimate $1,000 per year. In-country Travel and Per Diem (includes Local Transportation / Drivers) AID Estimate $5,000 per year. If the foreign post encompasses a large geographical area, the estimate should be increased to account for higher travel costs. Language Training AID/IRS Assume no cost unless it is known that language training is necessary. Maintenance Contracts AID Estimate of maintenance contracts required for office/computer equipment purchased, if available in the foreign post. Estimate $1,000 per year. Medical — Local AID Estimate $500 per year per resident advisor. Miscellaneous Costs AID Estimate $500 per year. Office Furniture AID Estimate of local office furnishings procured to support the technical assistance project. Estimate $5,000 per resident advisor. (Do not duplicate any planned purchases under Commodities. ) Office Security AID Estimate of materials/purchases needed to provide adequate physical security of project offices. Does not include guard services. Estimate $1,000. Postage IRS Estimate $500 per year for official stamps procured by IRS. Representation Funds AID Estimate $1,000 per year. Subscriptions, Tax Publications, etc. AID/IRS Estimate $1,000 per year to support purchase of any applicable subscription services. Supplies: Computer AID/IRS Estimate $1,000 per year to support purchases of computer supplies: CDs, toner/ink cartridges, diskettes, etc. Supplies: Office AID/IRS Estimate $1,000 per year to support purchases of office supplies: paper, pens, pads, etc. Telecommunications (Telephone, Fax, Internet Service) AID/IRS Estimate $25,000 per year for phone (land line and cellular) and fax charges, ISP fees, etc. Training Material AID/IRS Estimate $1,500 per year to support purchases of training materials, textbooks, and other items to support planned training programs. If no training planned, assume no cost. Translation/Interpretation Services AID If project is in a non-English speaking country, estimate cost of translating materials and interpretation services. Embassy/USAID Mission may be able to provide cost estimates. If not available, assume $5,000 per year. ICASS Charges (Annual Lump Sum) AID Estimate of annual ICASS fee charged by the U.S. Embassy/USAID Mission to support U.S. Government personnel stationed at the foreign post. See notes below. ICASS Charges (Direct U.S. Embassy Support) AID Represents direct costs paid by U.S. Embassy/USAID Mission outside of annual ICASS fee and for costs that are not already listed in a category above. See Long-term Project Budget — Project Summary workbook for listing of specific ICASS cost categories. Budget Excess (Reallocated / Unallocated Funds) AID/IRS For project use only, leave blank. During the project, unexpended or de-obligated funds that have not been earmarked for a specific purpose are included in this stub line. Subtotal IRS Non-TDY Items Total of all items exclusively paid by IRS. Do not include items paid by IRS and AID. Do not include IRS TDYs. Administrative fees (30%) 30 percent of the above item. IRS TDYs Total of TDY missions from Section VII above. Total IRS Costs Sum of above three items. Total Non-IRS Costs Total of all items paid by AID or may be paid jointly by AID and IRS. Total Project Costs Sum of the above two items.
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The table below contains additional explanation of the stub lines shown above.
Figure 4.62.1-25
Stub Line Explanation Travel Include charges for excess baggage (not UAB) in the travel line items for: • Travel to Post • Home Leave • R & R • Separation Travel Education Travel Includes amounts for all allowable expenses (travel, intransit per diem and UAB). Commodities Indicate the types of commodities to be purchased. Enter only broad categories. However, supporting schedules detailing specific equipment will be used to develop the amounts to enter under Commodities. TDY Salaries When developing TDY budgets, include the number of days for the Washington DC briefing, in-transit travel and on-site assistance in the length of the TDY. TDY budget templates are attached as separate worksheets in the Long-Term Project Budget workbook. Participant Training Courses may be listed individually as noted in the example or a total amount shown for U.S.-based training. Prepare the budget in either case based on a specific number of participants per year of the project. In-country Travel Includes travel and per diem for official travel within the host country, local transportation, and any anticipated charges for Embassy/USAID driver services. If the project pays for the services of a driver for official travel that cost would also be included. ICASS ICASS is a fee for service system used by the State Department to charge other U.S. government agencies attached to U.S. Embassies that use Embassy services and facilities. ICASS is usually a lump-sum annual fee based on a schedule of services charged to the agency. (In some cases, certain fees are mandatory for any agency attached to an Embassy.) Though unlikely, it may be possible to negotiate with the Embassy to remove the charges for certain services not used by the project. Determine this on a case-by-case basis. An example of a shared cost that an agency may be charged under ICASS is the cost of the Medical Unit or the APO/FPO facility. In addition to ICASS lump-sum payment, the Embassy charges agencies for specific direct charges such as the cost of renting housing for IRS resident advisors or the cost of attending international schools by the dependents of a resident advisor. For AID-funded projects, AID usually charges an annual ICASS fee to the project representing the project’s share of the ICASS fee charged to the AID Mission by the Embassy. Budget Summary The long-term budget notebook mentioned above contains a summary worksheet and one or more worksheets for TDY budgets. The TDY budgets are linked to the TDY stub lines on the summary worksheet.
Prepare a budget for each year of the project based on the number of persons on the project team. The worksheet should indicate this breakdown. For a two-person, three-year project, six budgets would be developed and summarized to a total budget column on the worksheet. TDYs for the project are be budgeted using the TDY budget worksheets and linked to the appropriate TDY stub lines on the project budget summary worksheet.
Examples of complete budget notebooks can be found in the TAAS Correspondence System.Figure 4.62.1-26
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-26
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-26
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-26
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-26
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-26
This image is too large to be displayed in the current screen. Please click the link to view the image.Long-term Technical Assistance Budget Template
Explanation of Items — Long-term Technical Assistance Budget Template Stub Lines: A detailed explanation of each stub line is provided in Figure 4.62.1-26 in IRM Section 4.62.1.7.9, Guidelines for TAAS Long-term Budgets.
The Exhibit indicates whether the stub line is included in the IRS TDY summary line (TDY), the Subtotal IRS Non-TDY Items summary line (Non-TDY) or the Total Non-IRS Costs summary line (Non-IRS).Columns: Column (1) — Stub lines. Column (2) — Payer — Indicates whether the expense is normally paid by IRS or the funding agency designated by AID. Column (3) — Blank. Column (4) — Total Budget — Summation of the columns showing the breakdown of expenses by year and/or advisor. Column (5) — Shaded as a divider. Additional Columns: A set of columns will be included for each year of the project. Each set of columns will include a column for the expenses of each resident advisor and a column for TDY advisors. Therefore, at a minimum, a set will consist of two columns — one resident advisor and one for TDY advisors. A shaded column will divide each set of columns. Figure 4.62.1-27
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-27
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-27
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-27
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-27
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-27
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-27
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-27
This image is too large to be displayed in the current screen. Please click the link to view the image.Long-term Technical Assistance Budget Template – Monitoring Current Fiscal Year
Explanation of Items – Long-term Technical Assistance Budget Template – Monitoring Current Fiscal Year Stub Lines: A detailed explanation of each stub line is provided in Figure 4.62.1-26 in IRM 4.62.1.7.9, Guidelines for TAAS Long-term Budgets.
Each stub line applicable to expenses for project personnel will have subordinate stub lines for each resident advisor. For example, if the project consists of a Project Manger and one advisor, the applicable stub lines will have two lines to capture expenses for each advisor separately. For Salary expenses, indicate if the advisor is an employee of LMSB.Columns: Column (1) — Payer — Indicates whether the expense is normally paid by IRS or the funding agency, designated by AID. Column (2) or (3) — Stub line title Column (3) or (4) — Subordinate stub lines for each resident advisor. Column (5) — Blank Column (6) — Blank except for the stub line for Salary where the LMSB employee designation of indicated. Column (7) — Total project budget — self-explanatory. Column (8) — Current year budget — If this is the first year of the budget, indicate Year 1 Budget. If the second year, indicate Year 2 Budget and so on. Columns (9) through (20): Monthly expense columns. The columns are labeled beginning with the first month of the fiscal year, normally October. Column (21) — Current year total — total yearly expenses to date. This is a summation of the figures in Columns (9) through (20). Column (22) — Variance — This is the difference between Column (8), Current year budget, and Column (11), Current year total. Column (23) — Succeeding year budget. If there is a succeeding year(s) to the project, enter the remaining project funds in this column. This should equal the difference between Column (7), Total project budget and Column (8), current year budget. For example, if the project is a two-year project and the worksheet is monitoring expenses of the first year, Column (23) would be labeled Year 2 Budget. If the project is a three-year project and the worksheet is monitoring expenses of the first year, Column (23) would be labeled Remaining Budget. if the project is a three-year project and the worksheet is monitoring expenses of the second year, Column (23) would be labeled Year 3 Budget. Figure 4.62.1-28
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-28
This image is too large to be displayed in the current screen. Please click the link to view the image.Explanation of Items — Short-term (TDY) Technical Assistance Budget Template — Non-Treasury Projects
Explanation of Items — Short-term (TDY) Technical Assistance Budget Template — Non-Treasury Projects Information on the worksheet is color-coded. Blue shaded items are required entries. (M = mandatory) Purple shaded items are optional entries. Green shaded items are entries for monthly expenses. TDY Information: Enter a name describing the TDY.
Enter the TDY country name
Post differential rate
Is this an USAID-funded assignment(M) Enter an appropriately descriptive title that identifies the TDY.
(M) Self-explanatory.
Computed. The worksheet will automatically insert the correct rate
(M) Enter Y or N. USAID-funded projects include an additional salary cost — Leave Factor.Enter the starting date of the TDY
Enter the ending date of the TDY
(M) Self-explanatory. Use a MM/DD/YY date format.
(M) Self-explanatory. Use a MM/DD/YY date format.Number of days in TDY
Number of days qualifying for post differentialComputed based on the TDY starting and ending date information.
Computed based on the TDY starting and ending date information. Normally post differential is paid afterNumber of per diem days.
Number of salary days.
Computed based on the TDY starting and ending date information.
Computed based on the TDY starting and ending date information.Enter the number of TDY personnel (M) Self-explanatory — up to 5 persons. Enter the applicable per diem rate… (M) Self-explanatory. TDY Personnel Data: Enter the name and salary for each person on the TDY. Additionally indicate whether the TDY person is from Criminal Investigation or part of the LMSB organization. The default salary, if the exact salary is not known, is GS-14/10, San Francisco locality. The worksheet computes a daily salary rate. International airfare information must be entered for each TDY person. If a pre-departure briefing is planned in Washington include that information also. If not, leave blank. TDY Budget: Column (1) — Total TDY Budget All items in this column are computed based on information provided except housing and Utilities. If temporary expenses for housing will be incurred, enter the costs on these two (2) lines. For any items computed that are not applicable, enter a zero to override the computed amount. Column (2) — Total Funds Expended This column is a summation of the monthly expenditure columns. Column (3–20) — Monthly Expenditures Information will be entered in the shaded areas for each month in which expenses related to this TDY occurred. Non-shaded areas are computed figures. The first month will be the month that includes the starting date of the TDY. Additional 17 columns are provided for monthly expenditures for a total of 18 months worth of data. TDYs or series of TDYs extending beyond 18 months from the starting date should be divided into shorter TDYs and budgeted on separate worksheets. For example, if a series of Collection TDYs were to cover a 24-month period, divide the TDYs into shorter segments labeled as Collection TDY 31, Collection TDY #2, etc. The lines for Subtotal, Administrative fees and Total are computed figures. The last three lines in the report (Balance of Budget Remaining, Non-LMSB Salaries, and LMSB salaries) are also computed figures. Figure 4.62.1-29
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-29
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-29
Explanation of Items — Short-term (TDY) Technical Assistance Budget Template — Treasury Projects Information on the worksheet is color-coded. Blue shaded items are required entries. (M = mandatory) Purple shaded items are optional entries. (0 = Optional) Green shaded items are entries for monthly expenses. TDY Information: Enter a name describing the TDY
Enter the TDY country name
Post differential rate(M) Enter an appropriately descriptive title that identifies the TDY.
(M) Self-explanatory.
Computed. The worksheet will automatically insert the correct rate.Enter the starting sate of the TDY
Enter the ending date of the TDY(M) Self-explanatory. Use a MM/DD/YY date format.
(M) Self-explanatory. Use a MM/DD/YY date format.Number of days in TDY
Number of days qualifying for post differentialComputed based on the TDY starting and ending date information. Normally post differential is paid after calendar 42 days on TDY.
Computed based on the TDY starting and ending dateNumber of per diem days
information.
Number of salary days
information.Computed based on the TDY starting and ending date Enter the number of TDY personnel (M) Self-explanatory – up to 5 persons. Enter the applicable per diem rate… (O) Self-explanatory. TDY Personnel Data: Enter the name and salary for each person on the TDY. Additionally indicate whether the TDY person is from Criminal Investigation or part of the LMSB organization. The default salary, if the exact salary is not known, is GS-14/10, San Francisco locality. The worksheet computes a daily salary rate. International airfare information must be entered for each TDY person. If a pre-departure briefing is planned in Washington include that information also. If not, leave blank. TDY Budget: Column (1) – Total TDY Budget All items in this column are computed based on information provided. Treasury reimburses IRS for only salary related costs. Treasury pays all travel and per diem. Hence, all travel/per diem and related costs are blank. Column (2) – Total Funds Expended This column is a summation of the monthly expenditure columns. Column (3–20) – Monthly Expenditures – Salary Information Only. Salary information will be entered in the shaded areas for each month in which expenses related to this TDY occurred. Non-shaded areas are computed figures. The first month will be the month that includes the starting date of the TDY. Additional 17 columns are provided for monthly expenditures for a total of 18 months worth of data. TDYs or series of TDYs extending beyond 1d8 months from the starting date should be divided into shorter TDYs and budgeted on separate worksheets. For example, if a series of Collection TDYs were to cover a 24-month period, divide the TDYs into shorter segments labeled as collection TDY 31, Collection TDY #2, etc. The lines for Subtotal, Administrative fees and Total are computed figures. Note that administrative fees for a Treasury TDY activity is limited to 29 percent of base salary. This is computed from the Benefits line (22.5%) and the Administrative fees line (6.5%) totaling 29%.
The last three lines in the report (Balance of Budget Remaining, Non-LMSB Salaries, and LMSB salaries) are also computed figures.Explanation of Items — Short-term (TDY) Technical Assistance Budget Template — Treasury Projects
Figure 4.62.1-30
This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-30
This image is too large to be displayed in the current screen. Please click the link to view the image.Explanation of Items — Short-term (TDY) Training Assistance Budget Template — Treasury and Non-Treasury Projects
Explanation of Items — Short-term (TDY) Training Assistance Budget Template — Treasury and Non-Treasury Projects Information on the worksheet is color-coded. Blue shaded items are required entries. (M = mandatory) Purple shaded items are optional entries. (0 = optional) Green shaded items are entries for monthly expenses. Training Information Enter a name describing the training program
the TDY.
Enter the country will training will be held
Post differential rate
correct rate.
Is this an USAID-funded assignment
additional salary cost – Leave Factor.
Is this a Treasury-funded program
different administrative fees rate.
If yes, do you need travel costs(M) Enter an appropriately descriptive title that identifies
(M) Self-explanatory.
Computed. The worksheet will automatically insert the
(M) Enter Y or N. USAID-funded projects include a
(M) Enter Y or N. Treasury-funded projects use a
(M) Enter Y or N. In most instances, Treasury will pay travel costs. However, the worksheet provides the capability of computing travel costs for Treasury projects.
(M) Self-explanatory – up to 8 persons.Enter the number of instructors Enter the IRS course fee (O) If the budget is for an IRS-sponsored training program and course fees will be charged, enter the course fee amount per student. Enter the number of students (O) Enter the number of students Projected (for budgeted costs) and Actual (for actual costs). Budgeted Costs: Enter the applicable per diem rate… (M) Self-explanatory. Training Personnel Data (M): Enter the name and salary for each person on the training assignment. Additionally indicate whether the TDY person is from Criminal Investigation or part of the LMSB organization. The default salary for budget purposes, if the exact salary is not known, is GS-1 4/1 0, San Francisco locality. The worksheet computes a daily salary rate. Enter the planned starting date and planned ending date for each person on the training assignment. The worksheet computes: • Total days of the assignment • Days worked (week days) during the assignment • Per diem days • Post differential days — based on days worked in excess of 42 calendar days Column (1) — Computed summary of budgeted instructor costs; sums the amounts shown in Columns (2) through (9). Columns (2) through (9): The shaded areas require input for each person on the training assignment. Non-shaded areas are computed by the worksheet. For any items computed that are not applicable or known exactly at the time the budget is prepared, enter a zero or the applicable amount to override the computed amount. The lines for Subtotal, Administrative fees and Total are computed figures. Note that administrative fees for a Treasury TDY activity is limited to 29 percent of base salary. This is computed from the Benefits line (22.5%) and the Administrative fees line (6.5%) totaling 29%. The last four lines in the report (Projected Profit, Projected Earnings, Non-LMSB Salaries, and LMSB salaries) are also computed figures. Actual Costs: Enter the name and actual salary for each person that participated on the training assignment. Additionally indicate whether the TDY person is from Criminal Investigation or part of the LMSB organization. The worksheet computes a daily salary rate. Enter the actual starting date and actual ending date for each person on the training assignment. The worksheet computes: • Total days of the assignment • Days worked (week days) during the assignment • Per diem days • Post differential days — based on days worked in excess of 42 calendar days Column (1) — Computed summary of actual instructor costs; sums the amounts shown in Columns (2) through (9). Columns (2) through (9): The shaded areas require input for each person on the training assignment and represent actual costs. Non-shaded areas are computed by the worksheet. For any items computed that are not applicable or if the exact amount differs from the computed amount, enter a zero or the applicable amount to override the computed amount. The lines for Subtotal, Administrative fees and Total are computed figures. Note that administrative fees for a Treasury TOY activity is limited to 29 percent of base salary. This is computed from the Benefits line (22.5%) and the Administrative fees line (6.5%) totaling 29%. The last four lines in the report (Projected Profit, Projected Earnings, Non-LMSB Salaries, and LMSB salaries) are also computed figures. Figure 4.62.1-31
This image is too large to be displayed in the current screen. Please click the link to view the image.Explanation of Items — Treasury Long-term Technical Assistance Budget Template
Explanation of Items — Treasury Long-term Technical Assistance Budget Template Information on the worksheet is. color-coded. Blue shaded items are required entries. (M = mandatory) Purple shaded items are optional entries. (0 = Optional) Green shaded items are entries for monthly expenses. TDY Information Enter the TDY country name (M) Self-explanatory. Post differential rate Computed. The worksheet will automatically insert the correct rate. Enter the starting date of the budget period (M) Self-explanatory. Use a MM/DD/YY date format. Enter the ending date of the budget period (M) Self-explanatory. Use a MM/DD/YY date format. Applicable benefits percentage (M) Enter the percentage to be used to calculate the employee's personnel benefits. This is noted in the contract with Treasury. Enter the number of resident advisors (M) Self-explanatory – up to 5 persons. Enter the name and salary for each resident advisor. Additionally indicate whether the advisor is part of the LMSB organization. The default salary, if the exact salary is not known, is GS-14/10, San Francisco locality. The worksheet computes a daily salary rate. Enter the planned starting date and planned ending date for each resident advisor. The worksheet computes: • Days worked (week days) for each advisor • Calendar days for each advisor • Salary costs Resident Advisor Budget Column (1) — Total Budget All items in this column are computed based on information provided. Treasury reimburses IRS for only salary related costs. Treasury pays all travel and per diem. Hence, no entries appear for travel/per diem and related costs. IRS charges Treasury an annual Administrative Fee of $1,500 for each resident advisor in lieu of administrative fees. The administrative fee is prorated over the length of the budget period, normally 12 months. Column (2) — Total Funds Expended This column is a summation of the monthly expenditure columns. Columns (3 —20) — Monthly Expenditures — Salary Information Only Salary information will be entered in the shaded areas for each month of the budget period. Nonshaded areas are computed figures. The first month will be the month that includes the starting date of the budget period. Additional 17 columns are provided for monthly expenditures for a total of 18 months worth of data. Treasury contracts are normally for one year or less. The lines for Subtotal and Total are computed figures. The last three lines in the report (Balance of Budget Remaining, Non-LMSB Salaries, and LMSB salaries) are also computed figures.
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TAAS/W identifies qualified employees when requests for assistance are accepted from foreign governments, U.S. Embassies, U.S. government agencies or TAAS Project Managers/Resident Advisors. The process of recruitment, identification and notification is known as the Personnel Acquisition Process (PAP).
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TAAS has both short- and long-term assignments. Short-term assignments (temporary duty or TDYs) normally last less than one year with the average assignment lasting about one to three months.
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Long-term assignments involve the employee moving to a foreign country for one or two years followed by annual renewal provisions. Long-term advisors are assigned to TAAS on a "temporary" basis for the duration of their overseas assignment. Long-term advisors are required to secure a "Memorandum of Agreement" between TAAS/W and the office where they are permanently assigned, acknowledging the understanding of reemployment rights as defined in the IRM.
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Overseas assignments can be shortened or lengthened at the discretion of the Manager, Overseas Operations/Manager, TAAS based on the needs of the Project and the performance of the advisor.
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A Statement of Work Requisition form (SOW) details the specific needs of a country requesting assistance (See Figure 4.62.1-35). Normally the on-site TAAS Project Manager develops the SOW. A needs assessment team will also include SOW information in the final written report. In countries where TAAS does not have projects, the assistance request is forwarded to the TAAS desk officer for SOW development. At a minimum, an incoming request should identify:
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Functional expertise
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Length of assignment
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Target assignment date
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Language requirements
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Funding source
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Scope of work that identifies the objective, responsibilities and specific tasks to be accomplished.
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The SOW form is limited to two pages. If the number of specific tasks (item 15) exceeds the available space, an additional page may be added. Instructions for each entry are as follows:
Figure 4.62.1-32Figure 4.62.1-33Item Action 1 List the country or countries where the work is located 2 Self explanatory 3 List functional area(s) of expertise required for this specific SOW. Item 12, Assignment Background Information, should indicate if the Project is submitting more than one SOW. 4 Number of advisors requested with the specific skills listed. 5 Give planned date. Note:
if return visits are required
6 List number of actual days, including weekends and travel time. 7 Self-explanatory 8 Categories include: survival, conversational, fluent, and fluent with technical (able to deliver technical presentations in language.) 9 Examples of funding sources include project, Country, AID, State, Treasury, World Bank, OECD, CIAT, etc. 10 Use the TAAS correspondence directory 90, forms; sub-directory 97, appropriate budget spreadsheet to compute costs. 11 Indicate whether an interpreter will be used for the assignment. 12 Provide project background information as it relates to this SOW. 13 Be specific as to the type of experience required. For example, if Examination skills are required, indicate what is the specific area of expertise: large case, individual taxpayers, transfer pricing, gaming, etc. Additional requirements such as instructor ability, course development experience, management skills or computer expertise should be listed. 14 Describe what should be accomplished during this assignment. Reference the specific section this SOW supports in the contract (agreement or PASA) signed by IRS and the funding agency. Indicate if the selectee will be working with other advisors. 15 This section should be completed with care. It must specifically in detail all deliverables. An end of assignment report MUST be included in the list of accomplishments to be delivered. 16 This section contains the specific requirements of the host country in support of this TDY. Types of support could include equipment, supplies, space personnel, interpreters, money, etc. 17 List the various assignment dates, activities, and where the work will occur. Include two days at the end of the assignment for administrative paperwork. 18 Self-explanatory. Figure 4.62.1-34 Instructions for completing a SOW form
Figure 4.62.1-33This image is too large to be displayed in the current screen. Please click the link to view the image.This image is too large to be displayed in the current screen. Please click the link to view the image.TAAS SOW Form
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TAAS issues both VMS and E-mail messages to alert the largest possible employee audience as to the availability of an overseas assignment. Instructions for processing and disseminating requests for overseas advisors is covered in this section.
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Most requests for advisors come from:
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TAAS project managers,
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TAAS Needs Assessment reports for new project staffing,
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Treasury's Tax Assistance Program, or
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OECD
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TAAS usually receives a written request for an advisor called a Statement of Work (SOW). TAAS has a standard SOW form, however outside requests do not follow any standard format. The SOW must contain assignment information including:
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Type of assistance to be provided
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Skills and expertise required (languages, technical abilities)
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Location
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Duration of assignment (short- or long-term)
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Background information
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Funding agency
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Number of advisors needed
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The SOW should contain detailed information as to the specific deliverables or accomplishments and the timeframes for completion. The desk officer is responsible for reviewing incoming requests to ensure they contain complete information. The data provided in the SOW is used to generate the VMS message sent to prospective recruits. The desk officer should ask for written clarification if there is any ambiguity in the SOW.
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TAAS management must first agree to accept an incoming assignment before a VMS message is prepared. In the case of an incoming TAAS SOW form, there is a Manager, TAAS signature line that denotes acceptance when signed. A similar line should be added to other requests except for OECD requests, which are approved in advance by the Manager, Overseas Operations.
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The VMS message is developed using the data contained in the SOW. (See Figures 4.62.1-36 and 4.62.1-37 for sample VMS messages.) The Desk officer analyzes the incoming information, determines the target audience, and drafts the VMS. The completed VMS is e-mailed to the Manager, TAAS and/or the Manager, Overseas Operations for approval. Once approved, the appropriate desk officer delivers the message as Acting Manager, TAAS Division.
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The VMS message needs to be sent to multiple contacts to ensure the widest pool of qualified applicants is notified. For example, revenue agents and training specialists are found throughout the organization so the message may need to be sent to all operating divisions to ensure reaching targeted employees.
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For LMSB, use VMS #3-8510 and group codes 2 (All Industry Heads) and 4 (All LMSB HQ Directors). This should ensure the message reaches the appropriate employees.
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For the other operating divisions—the message should go through the appropriate Executive Assistant or functional office heads for distribution. CI, Appeals, Chief Counsel, and TIGTA functional office heads should receive a copy of the message, if appropriate.
Figure 4.62.1-34Figure 4.62.1-34This image is too large to be displayed in the current screen. Please click the link to view the image.VMS Request for Short-Term Advisor
This image is too large to be displayed in the current screen. Please click the link to view the image.VMS Request for Long-Term Advisor
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Once the foreign government identifies the individual(s) for short or long term assignments, the TAAS manager will notify the selectee. The Desk officer is responsible for the notification of non-selectees.
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Below are two sample e-mails to send to non-selectees. The first is for candidates that have strong qualifications and we would like to consider for future positions. The second is for employees who did not meet the qualifications but should be notified of the selection.
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Thank you for responding to our recent search for candidates to assist the ___ tax administration in strengthening their department. ___tax officials, working with our staff, identified ___, as the __ (short or long)-term advisor for this assignment.
Please check our web site at ____ for future TAAS overseas openings. Again, thank you for your interest. -
Thank you for responding to our recent search for candidates to assist the ___ tax administration in strengthening their department. ___ tax officials, working with our staff, identified __, as the ___ (short or long)-term advisor for this assignment. Again, thank you for your interest.
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Preparing an advisor to transfer overseas requires close coordination between the selectee and the TAAS desk officer (see desk officer responsibilities.) The newly selected advisor is responsible for familiarizing him/herself with the TAAS section of the IRM and other resource references it identifies.
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By law, all employees assigned to technical assistance projects under the Foreign Assistance Act have re-employment rights to their previous or similar job. See IRM 6.300.24.1 for additional information on re-employment rights
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A memorandum will be prepared for the signature of the Manager, Overseas Operations to the head of office of the employee (See Figure 4.62.1-38 Re-employment Rights Sample Memorandum.) The memorandum requires concurrence from the employee and the head of office regarding the IRM requirements for re-employment upon completion of the overseas assignment. Sample text for the memorandum is shown below. There are also numerous examples of re-employment rights memoranda in the TAAS Correspondence System in the country folders where TAAS projects exist or previously existed.
Figure 4.62.1-35MEMORANDUM FOR JANE DOE DIRECTOR, APPLICABLE ORGANIZATION FROM: Manager, Office of Overseas Operations LM:IN:OO:TAAS SUBJECT: John Smith — Reemployment Rights This is to confirm the selection of John Smith for the Tax Administration Advisor — Audit position with the IRS Technical Assistance Project in Country X. The position is a FC-343 Grade 12 (equivalent to GS-343 Grade 15) with no promotional potential and becomes effective with pay period 22 on October 24, 1999. The assignment is temporary for 16 months and may be extended by agreement of all parties. On completion of Mr. Smith’s assignment with TAAS, he will have reemployment rights to his old or comparable position as outlined in the IRM 0352.3 which is attached. However, due to the reorganization of the IRS under the 1998 IRS Restructuring Act, Mr. Smith’s current office and position may not exist at the end of this temporary assignment. With the concurrence of the Director, Applicable Organization, Mr. Smith can be assured that he will have reemployment rights to a comparable position in the resulting or surviving organization which absorbs his current position in the Applicable Organization. Please indicate your concurrence with this agreement by signing in the space provided and returning it to this office. If you have any questions, please contact me at 874-xxxx, or you may contact the Manager, TAAS at 874-xxxx or the Country X Desk Officer at 874-xxxx. Concur: John Smith Date Tax Administration Advisor — Audit Concur: Jane Doe Date Director, Applicable Organization Attachment Re-employment Rights Sample Memorandum
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After selection, the TAAS desk officer notifies the Travel Office via e-mail about the pending overseas assignment. Provide the following information to the Travel Office:
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Name of Employee
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Contact phone number, VMS number, and e-mail address
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Overseas post of duty
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Effective date of assignment and length of assignment
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Number and ages of dependents
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Travel is responsible for the following items:
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Passport/Visa application and procurement
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Emergency Notification Form
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Medical examinations and immunizations*
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Overseas Transportation - Service Agreement (Form 10902)*
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Packing, shipping and storage of household effects*
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Weight limitations for shipping and storage*
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Shipping of privately owned automobiles*
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Authorization for Official Travel or Authorization of Moving Expenses*
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Request for security clearance*
* Long-term reassignments only. Refer employee questions regarding these items to the Travel Office.
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Long-term advisors are authorized to attend the following Foreign Service Institute’s (FSI) training programs:
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Security Overseas Seminar (MQ-911) — A two-day program directed toward the security awareness and preparation needs of United States Government employees and their families going overseas.
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Advanced Security Overseas Seminar (MQ-912) — A one-day course offered as an option for those who have previously attended "Security Overseas" The program provides updated crisis management techniques, security awareness, and safety and survival strategies.
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Working in an Embassy
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Area Studies
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Language training may be provided if required by the donor agency.
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The program analyst assists in scheduling these programs and is responsible for inputting forms required to register the advisor with FSI.
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The Inter-governmental Personnel Act of 1970, Title IV (PL 91-648 dated January 5, 1971), commonly referred to as IPA, and Section 7516 of the IRC of 1954 as amended states the Internal Revenue Service can provide (and receive) technical assistance in tax administration to (from):
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States,
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Local governments,
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Commonwealths,
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Territories,
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US possessions, and
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Institutions of higher education.
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Under IPA, a "State" is defined as a State of the United States or the District of Columbia, the Commonwealths of Puerto Rico and Northern Mariana Islands, Guam, the U.S. Virgin Islands, American Samoa, the Trust Territories or possessions of the U.S.; an instrumentality or authority of a State; or a Federal-State authority or instrumentality. "Local Government" is a city, town, county, or other subdivision or district of a State.
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The IPA provides for the temporary assignment of personnel between the Federal Government and State and local governments for work of mutual concern and benefit. Assignments may vary from a few days to a period of two years.
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Delegation Order No. 122 authorizes the Commissioner (LMSB), to approve temporary assignments of personnel between IRS and state and local governments and institutions of higher education under provisions of the IPA.
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The IPA provides that cost-sharing arrangements for IPA mobility assignments are negotiable between the participating governments. To assure that federal and non-federal organizations share equitably in the costs associated with assignments, Office of Personnel Management (OPM) guidelines state that cost-sharing arrangements should be based on the extent to which the participating organizations benefit from the assignment.
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The Statement of Work (SOW) and IPA Form OF69 are developed and processed by the TAAS project manager or desk officer responsible for the area and/or program covered by the IPA.
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All assignments under the IPA Form OF69 are individual agreements between the Commissioner, LMSB (or designee), the appropriate official of the state or local government and the participating employee. Form OF69 is available on the OPM web site. TAAS coordinates the preparation and approval of the IPA. (See Figure 4.62.1-39 for a cover memo to Commissioner, LMSB and Figure 4.62.1-40 for instructions and an example of a completed OF69.)
Figure 4.62.1-36Figure 4.62.1-36This image is too large to be displayed in the current screen. Please click the link to view the image.Requesting IPA Approval
Figure 4.62.1-36This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-36This image is too large to be displayed in the current screen. Please click the link to view the image.Figure 4.62.1-36This image is too large to be displayed in the current screen. Please click the link to view the image.This image is too large to be displayed in the current screen. Please click the link to view the image.Intergovernmental Personnel Agreement
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The function of advisors assigned under an IPA is to assist the host tax administration with the responsibilities set forth in the assignment agreement, Form OF69. Generally, the employee operates in an advisory role, similar to a management consultant. However, there may be instances where the advisor serves as a technician or as a manager to organize and direct a new program or train local personnel.
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In instances as above, the duties and responsibilities are clearly defined in the agreement. If a substantial operational role arises in mid-assignment, the advisor must notify the Manager, TAAS Division and the agreement amended before the duties are undertaken.
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When two or more IRS advisors are assigned to work in closely related fields where a team approach is preferable, the Manager TAAS Division designates one advisor as the project manager/leader. The responsibilities of the project manager are defined in IRM 4.62.1.4.2. Exceptions are covered in the assignment agreement.
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IRS employees working for a state or local governments are subject to:
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IRS rules and policies governing such matters as conflicts of interest and employee conduct, and
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Rules and policies of the state or local agency to which they are assigned.
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This section provides overseas and domestic TAAS employees with a basic guide to personnel issues associated with the assignment of IRS employees to long-term overseas assignments.
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After selecting an employee for an assignment, the TAAS desk officer forwards information regarding the selected employee to the Personnel Services Branch to determine the employee’s base salary at the overseas post of assignment. The personnel action that assigns the employee to the new post of duty requires the salary figure.
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Use the template shown in Figure 4.62.1-42 to forward the information to the Personnel Services Branch. Based on the information, the Branch prepares a memorandum within two (2) weeks of receipt of the information from TAAS outlining the computation of the employee’s base salary at the overseas post of assignment and upon return to their home office in the United States. The Personnel Services Branch, TAAS, the employee, and the employee’s servicing personnel office review and concur with the memorandum. The memorandum ensures the employee is cognizant of the salary impact of the assignment and the employee’s home office agrees to the employee’s grade, step, and salary upon return to the United States.
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Prepare a SF52 to extend an employee’s overseas assignment. In this case, the Personnel Services Branch prepares another memorandum to revise the computation of the employee’s base salary upon return to their home office in the United States.
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Information required in the template to the Personnel Services Branch is:
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Name and SSN of the employee,
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Employee’s organization, symbols and location,
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Name, title, and phone number of employee’s first- and second-level manager,
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Job series, job title, grade, step, salary and locality salary schedule,
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Date of last with-in grade increase and date of next with-in grade increase,
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Location of servicing personnel office with name and phone number of a contact person,
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Location of overseas assignment, and
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Effective date and length of overseas assignment.
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The Personnel Services Branch computes the base salary (without allowances) for overseas employees. A brief description of the computation methodology follows.
If assignment is a… Employee receives a… Limited to… Initial overseas appointment 6% increase to salary after converting the employee’s current grade/step to the General Schedule (no locality). Step 10 for all employees and adjusted to the next highest step for GS employees. Temporary promotion Increase of two steps after converting the employee’s current grade/step on the General Schedule (no locality) to the higher grade. Step 10 for all employees.
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The Office of Overseas Operations assigns IRS employees to long-term technical assistance projects under authority of the Foreign Assistance Act of 1961 (FAA). Employees assigned under the FAA receive the allowances and benefits as described in the Foreign Service Act of 1980 (FSA).
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This section briefly describes the allowances normally provided to TAAS overseas employees and how to compute the allowances. The Department of State Standardized Regulations (DSSR) contains authoritative explanations of the allowances. Obtain the DSSR through the State Department InfoExpress CD-ROM series or on-line at the State Department Office of Allowances Internet site at the following address:
http ://www.state.gov/www/perdiems/allowances_index.html
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All references to section numbers refer to a specific section of the Department of State Standardized Regulations (DSSR).
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The Office of Allowances Section 920 publication provides a complete listing of all allowances, differentials, regulation changes, and other information related to U.S. Government American civilian employees working in foreign areas. Thirteen publications occur annually, each reflecting changes occurring in two biweekly pay periods. Effective the first day of each pay period, a cable describes changes to any allowance or differential (see publishing schedule at the Internet site noted above). After two change cables have been issued, State publishes a revised Section 920. TAAS reviews the biweekly cables when published to identify changes in allowances for overseas posts of duty where TAAS employees reside. As outlined below, initiate personnel actions to process any occurring changes.
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Post differential provides additional compensation to employees for service at places in foreign areas where conditions of environment differ substantially from conditions of environment in the continental United States and warrant additional compensation as a recruitment and retention incentive.
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State establishes a post differential for any geographical location when, and only when, the location involves extraordinarily difficult living conditions, excessive physical hardship, or notably unhealthful conditions affecting the majority of employees officially stationed or detailed at that location. Living costs are not considered in differential determination.
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Post differential is an additional compensation of 5, 10, 15, 20 or 25 percent over an employee’s basic pay. It is taxable and excluded in the computation for an employee’s "high three." Section 920 lists the posts of duty qualifying for post differential and the applicable post differential rate.
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Post differential begins the day the resident advisor arrives at post and continues as long as the employee is at the qualifying post of duty. Post differential ends the day the employee arrives in the U. S. (except for Official Travel). To activate and continue post differential:
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Submit information via e-mail to the Employee Account Representatives (EAR) at the appropriate Transactional Processing Center (TPC) for starting, stopping or changing post differential. See the template under Processing Personnel Actions for required information.
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Control actual payment of post differential through the Single Entry Time Reporting (SETR) system.
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