MEMORANDUM OF UNDERSTANDING
BETWEEN
INTERNAL REVENUE SERVICE
AND
TREASURY INSPECTOR GENERAL FOR TAX
ADMINISTRATION
PURPOSE:
This Memorandum of Understanding (MOU) is to
arrange for personnel support and services to be provided by the Internal
Revenue Service (IRS) to the Treasury Inspector General for Tax Administration
(TIGTA) from January 17, 1999, through September 30, 1999. It is the intent of
this document to outline services and systems that will be required to sustain
TIGTA through the remainder of the fiscal year. Any support and services,
although not specifically covered within this document, but provided to
Inspection prior to the effective date of this MOU, should be considered as
covered by the undersigned, their successors or designees.
GENERAL:
The IRS Restructuring and Reform Act of 1998
established the Office of the Treasury Inspector General for Tax Administration.
This new organization will be operational on January 18,1999.
To accomplish the mission of this new
organization it is necessary to have a supporting Personnel Office in place on
the date of inception. Due to time constraints, it is not feasible to establish
an independent personnel structure and have it operational in the remaining
timeframe. The current Inspection organization does not have a centrally located
Personnel Office, but is being serviced by Service-wide Personnel, the Metro
Penn Personnel site, Philadelphia Transaction Processing Center (TPC),
Consolidated Position Classification/Position Management (PC/PM) Site in
All service providers included in this
document are operating on behalf of the TIGTA, and include that official’s
statutory personnel authorities granted under 5USC, 18, 41 and Appendix 3,
Treasury Personnel Management Manual and Treasury Human Resources Directorate,
as applicable.
SERVICES:
Office of Executive Support (OES)- The IRS OES functions as an advisor to the TIGTA in
executive personnel planning, utilization of executive resources, executive
development, and evaluation of executive personnel programs. It is the
responsibility of TIGTA to ensure compliance with law and regulation and through
cooperation with IRS OES, effect the recruitment, training and selection of SES
employees, and management of SES resources. However, it is understood that TIGTA
SES positions are separate and distinct from the IRS allocation from OPM.
BeST support of SES positions is performed
by the HQ Ops BeST site, which acts as the focal point for all executives in
submission of required forms and in response to questions concerning benefit
support. However, Philadelphia TPC will do the processing of the paperwork
submitted from the HQ Ops BeST site.
Position Classification for SES positions
will be handled by OES.
Staffing and Recruitment- Metro Penn will be the Personnel Office authorized
to appoint and separate employees. It is delegated the authority to prepare
personnel actions, maintain official personnel records (including SES), make
qualification determinations, verify awards, document eligibility
determinations, prepare vacancy announcements and other related tasks. The
functional experts within TIGTA will determine specific areas of consideration.
Upon notification of a need to fill a
vacancy from external sources Metro Penn will coordinate recruitment efforts
with TIGTA to ensure all applicable sources are identified. Metro Penn will then
initiate recruitment activities and prepare vacancy announcements for posting.
TIGTA has the responsibility to effectively communicate the position
requirements and provide any support as deemed necessary. Should paid
advertisement be necessary to satisfy the vacancy in question, a separate
agreement will be developed for funding purposes.
Classification/Position Management
- Position Classification requests
will continue to be handled by the Consolidated PC/PM Site in
The Consolidated PC/PM Site’s role is to
provide advice and guidance for non-executive position classification and
position management issues. It will be responsible for determining the title,
series, grade and pay plan for each position prior to establishment. Desk Audits
and Classification Appeals will also be included in the responsibilities of the
consolidated PC/PM site.
It is the responsibility of TIGTA to ensure
that organization and assignment of work will result in economy, efficiency,
effectiveness and productivity through optimum use of financial and human
resources. The Consolidated PC/PM Site will be available to TIGTA to aid in this
endeavor by: analyzing impact of PC/PM decisions on authorized positions,
assignment criteria and incumbent employees; confirming consistency of staffing
and structure with the stated mission and function of the organizational
segment; advising on position description and classification issues; and
conducting position reviews upon request. Additionally, TIGTA shall attempt to
resolve any classification issues without the necessity of a formal
classification appeal whenever possible.
Corporate Education - The Corporate Education Office within IRS is
responsible for providing the training leadership and advocacy to its customers
in the areas of training design, development and delivery. It is the intent of
this agreement for IRS, to provide this service for the life of this MOU. This
does not preclude TIGTA from establishing, or offering any other training it
deems necessary.
Employee/Management
Relations - During the period
covered by the MOU, TIGTA will follow IRS Agency Grievance procedures to resolve
TIGTA complaints, however, TIGTA will be responsible
for making final agency determinations. The Metro Penn Host Site will continue
responsibility for providing advice on the resolution of all Employee/Management
issues. It is their responsibility to provide assistance to TIGTA managers in
the procedural process of management’s relationship with its employees.
Worker’s Compensation - The Office of Worker’s Compensation Program (OWCP)
within the IRS processes applications for entitlement to benefits and
compensation under the Federal Employee’s Compensation Act (FECA). It is the
intent of this MOU for IRS to continue processing and obtaining adjudication of
OWCP claims for TIGTA employees, or designated beneficiaries, throughout FY
1999. As the principle agent for processing FECA claims, IRS has the
responsibility for properly completing and submitting appropriate injury forms,
monitoring the status of pending claims, and notifying appropriate parties. It
is the responsibility of TIGTA to ensure compliance with any pertinent laws or
regulations concerning compensation claims.
Transactional Processing - It is the intent of this document that all
transactional processing activities, to include payroll, pay related SF-52
actions, Designated Agent duties and other actions currently being performed by
Philadelphia TPC will continue to be performed by the Philadelphia TPC.
Additionally, if Designated Agent duties are being performed locally by
non-Inspection, IRS employees in field offices, then these
activities/arrangements are to continue under the provisions of this
MOU.
SYSTEMS:
Treasury Integrated Management
Information System (TIMIS) - This
system is used in conjunction with PC-TARE and NFC, and is also a means for
management to verify FTE usage during the fiscal year. It is the intent of this
document to allow TIGTA to continue to have use of TIMIS for management
information reports, and for all current uses. This provision is to include any
software maintenance as well as system enhancements that are performed during
the life of the MOU.
Totally Automated Personnel System (TAPS)
- This automated personnel system is
used by management for processing SF-52 actions, as well as employee information
report generation. Although Inspection does not use the full range of TAPS
options, TIGTA will continue to utilize those functions currently employed by
Inspection management throughout the life of this MOU. This includes both
maintenance and enhancements to this system.
Automated Financial System
(AFS) - For purposes of
interoperability and completeness of information the AFS system is included in
this document. Specific functional requirements will be dealt with under
separate agreement for budgetary purposes.
Travel Reimbursement Accounting System
(TRAS) - This automated system is
used for both requesting travel advances and filing travel vouchers. In
compliance with NPR, it is not feasible to expect employees to return to a
non-automated process for travel reimbursement. Therefore, it is the intent of
this document to provide for the automated travel reimbursement system that is
currently available to IRS employees to be available to TIGTA employees for the
life of this MOU.
PERIOD COVERED:
This Memorandum of Understanding is for the
period of time from January 17, 1999, through September 30, 1999. Included in
this MOU is the option to extend, in whole or in part, for the period of one
additional fiscal year, (or partial fiscal year), by joint agreement of the
undersigned, their successors or their designees. The TIGTA may, at any time
during the period covered by the MOU, assume performance of any function
included in this document, with appropriate coordination and advance notice to
the servicing organization.
Funding for these systems and services is
covered under a separate MOU which outlines budgetary transfers and FTE dollars.
Should the option for FY 2000 be exercised, then a transfer of the dollars
representing the FTE cost of the administrative services performed by IRS for
TIGTA will be effective in the beginning of FY 2000.
For IRS:
For TIGTA:
/s/Charles O. Rossotti
/s/ Lawrence W. Rogers
____________________
__________________
Charles O. Rossotti
Commissioner,
Acting Treasury Inspector
Internal Revenue Service
General for Tax Administration
1/7/99
1/4/99
____________________
____________________
Date
Date