[Federal Register Volume 63, Number 192 (Monday, October 5, 1998)]
[Notices]
[Pages 53491-53493]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-26574]


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DEPARTMENT OF THE TREASURY

[Treasury Directive Number 74-06]


Home-to-Work Transportation Controls

September 15, 1998.
    1. Purpose. This Directive establishes policy and sets forth 
responsibilities and reporting requirements concerning official use of 
Government passenger carriers, including motor vehicles, between an 
employee's residence and place of employment. This transportation is 
referred to as ``home-to-work'' in this Directive; this term also 
includes work-to-home transportation.
    2. Scope. This Directive applies to all bureaus, the Departmental 
Offices (DO), the Office of Inspector General and the Office of the 
Inspector General for Tax Administration (all referred to herein as 
bureaus), with respect to the provision of home-to-work transportation 
to Treasury employees in normal duty (non-travel) status. This 
Directive does not apply to the use of a Government passenger carrier 
in conformity with the Federal Travel Regulation (41 Code of Federal 
Regulations (CFR) part 301) in conjunction with official travel to 
perform temporary duty assignments outside the employee's commuting 
area and away from a designated or regular place of employment, nor 
does it apply where the Secretary has prescribed rules for incidental 
use, for other than official business, of vehicles owned or leased by 
the Government.
    3. Policy. A Government passenger carrier (hereafter ``Passenger 
Carrier'') is a motor vehicle, aircraft, boat, ship, or other similar 
means of transportation that is owned or leased (including non-
temporary duty rentals) by the Government, or has come into the 
possession of the Government by other means, including forfeiture or 
donation. Passenger carriers are to be used for official purposes only.
    a. Use of a Passenger Carrier between an employee's residence and 
place of employment qualifies as transportation for an official purpose 
only in those situations permitted by 31 United States Code (U.S.C.) 
1344. In the Department, this statute permits home-to-work 
transportation to be provided to the Secretary; and for other employees 
when the Secretary determines that:
    (1) Home-to-work transportation for the Secretary's single 
principal deputy is appropriate;
    (2) Transportation between residence and various locations is 
required for performance of field work, in accordance with applicable 
regulations;
    (3) Transportation between residence and various locations is 
essential for safe and efficient performance of intelligence, 
counterintelligence, protective services or criminal law enforcement 
duties; or
    (4) A clear and present danger, an emergency or other compelling 
operational considerations make home-to-work transportation essential 
to the conduct of official business.
    b. Employees may use Passenger Carriers for home-to-work 
transportation only after a written determination permitting such use 
has been executed by the Secretary.
    c. For home-to-work transportation provided under a determination 
made pursuant to paragraph 5.a, home-to-work transportation may be 
authorized only within a fifty mile commuting radius from the 
employee's place of employment. This restriction does not apply to 
situations contemplated in paragraphs 5.b, c, d, e or 6.
    d. During home-to-work transportation provided under a 
determination made pursuant to paragraphs 5.a to 5.e, an employee may

[[Page 53492]]

share space only with other federal employees who are on official 
government business; no other passengers are permitted. During other 
official transportation or travel, bureau policies shall control who 
may be in a Passenger Carrier.
    4. Regulations.
    a. The General Services Administration (GSA) has issued regulations 
governing home-to-work transportation at 41 CFR subpart 101-6.4. Copies 
of the regulations are available from the Office of Real and Personal 
Property Management (ORPPM) in DO. The regulations apply throughout the 
Department to home-to-work transportation authorized under paragraphs 
5.a, 5.c, 5.d or 5.e below. The regulations define the following terms: 
passenger carrier; employee; residence; place of employment; field 
work; clear and present danger; emergency; and compelling operational 
considerations. Those definitions are incorporated here.
    b. ``Place of employment'' includes, in addition to the regular 
worksite, other locations such as sites of meetings, conferences, etc. 
Transportation in a Passenger Carrier between residence and any such 
local site is ``home-to-work'' transportation for purposes of this 
Directive.
    5. Bases for Authorization. The Secretary is the only official 
within the Department who may make a determination which authorizes the 
use of Passenger Carriers for home-to-work transportation of employees. 
The categories of determinations are listed below.
    a. Persons Engaged in Field Work. Guidance on field work is in the 
GSA regulations at 41 CFR 101-6.405. The assignment of an employee to a 
field work position does not, of itself, entitle the employee to 
receive daily home-to-work transportation. In cases where field work is 
performed only on an intermittent basis, bureau procedures shall be 
established to ensure home-to-work transportation is used only on days 
when field work is actually performed by the employee. Determinations 
for the Internal Revenue Service dyed fuel program should be proposed 
as field work. A field work authorization cannot be used when:
    (1) The employee's workday begins at the official government duty 
station; or
    (2) The employee normally commutes to a fixed location, however far 
removed from the employee's official duty station, except to a remote 
location that is accessible only by Government provided transportation.
    b. Intelligence, Counterintelligence, Protective Services or 
Criminal Law Enforcement. An employee who is engaged in Intelligence, 
Counterintelligence, Protective Services or Criminal Law Enforcement 
activities and who occupies a position for which transportation between 
residence and various locations is essential to the safe and efficient 
performance of those duties may be provided with home-to-work 
transportation only if the employee is so designated in a determination 
executed by the Secretary.
    c. Situations which present a clear and present danger. (See 41 CFR 
101-6.401(h)).
    d. Emergencies. (See 41 CFR 101-6.401 (I )).
    e. Compelling operational considerations. (See 41 CFR 101-6.401 (j 
)).
    6. Contingency Determinations. Bureaus may require certain 
employees to be ready to respond to foreseeable, but sudden and 
immediate circumstances that arise without warning. In order to provide 
a capability to respond immediately, bureaus may prepare contingency 
determinations for execution in advance by the Secretary. Such 
contingency determinations will identify situations which, if and when 
they occur, will authorize designated employees to be provided with 
home-to-work transportation. Contingency determinations require 
development of administrative controls and supervisory review to 
prevent abuse. Contingency determinations may be based on situations 
which present a clear and present danger, emergency, or compelling 
operational considerations.
    7. Authorizing Home-To-Work Transportation.
    a. A determination is the written finding executed by the Secretary 
which concludes that sufficient grounds exist to authorize an employee 
to use a Passenger Carrier for home-to-work transportation. A 
determination shall describe which employees are so authorized, and the 
basis for the authorization.
    b. The Deputy Assistant Secretary (Administration), Heads of 
Bureaus, the Inspector General and the Inspector General for Tax 
Administration, (all referred to herein as bureau heads), shall submit 
requests for determinations in memorandum form to ORPPM. Each 
memorandum shall:
    (1) Describe the types and numbers of employees who will be 
authorized to use the Passenger Carriers as well as the situations in 
which they will be used;
    (2) Describe the reviews and administrative controls which will be 
relied upon to ensure that home-to-work transportation is used solely 
for the purpose for which it is intended; and
    (3) Contain the bureau head's assurance that the requested home-to-
work determinations are necessary to the bureau's mission requirements, 
satisfy applicable statutes and regulations, and will not adversely 
impact on program budgets. This provision cannot be delegated.
    c. A bureau must prepare a separate request for determination for 
each basis of authorization employed. Bureaus should note requirements 
specific to the following categories of determinations:
    (1) Field Work. Home-to-work transportation for field work may be 
authorized either on an individual basis (by name and title of the 
employee) or on the basis of position. In field work positions where 
rapid turnover occurs, bureaus are encouraged to propose determinations 
by position rather than by individual. These proposed determinations 
must include sufficient information, such as the position title, number 
of positions to be authorized, location, and operational level where 
the work is to be performed.
    (2) Intelligence, Counterintelligence, Protective Services or 
Criminal Law Enforcement. Bureau heads shall submit consolidated 
requests for determinations setting forth the number of positions for 
which home-to-work transportation authority is requested. Each request 
shall describe the specific Intelligence, Counterintelligence, 
Protective Services or Criminal Law Enforcement duties and 
responsibilities involved as the basis for requiring home-to-work 
transportation. ORPPM, in consultation with the Office of Enforcement, 
shall provide a model determination memorandum to the bureaus for their 
guidance.
    (3) Contingencies. When a contingency determination is exercised, 
it must be supplemented by the information on the specific situation 
required by 41 CFR 101-6.403(c), if not already set out in the 
determination.
    d. ORPPM will review all requests for determinations for 
conformance with provisions of applicable statutes and regulations, as 
well as this directive. Requests which cite Intelligence, 
Counterintelligence, Protective Services or Criminal Law Enforcement as 
justification will be jointly reviewed with Office of Enforcement. The 
products of such reviews will be memoranda to the Assistant Secretary 
for Management and Chief Financial Officer (and the Undersecretary of 
Enforcement where law enforcement bureaus are involved) which recommend 
either forwarding the request(s) to the Secretary for a

[[Page 53493]]

determination or returning them to the bureau for further development.
    8. Timetable for and Duration of Determinations. An employee may be 
provided with home-to-work transportation only after a determination 
has been executed by the Secretary. Bureaus shall request 
determinations and renewals as follows.
    a. Initial proposed determinations based on field work, 
Intelligence, Counterintelligence, Protective Services, Criminal Law 
Enforcement, or contingencies shall be submitted within 90 days after 
issuance of this Directive.
    b. The duration of determinations authorized under paragraph 5.a is 
two years and for determinations authorized under paragraph 5.b it is 
five years. Requests for renewals shall be submitted to ORPPM no later 
than 60 days prior to expiration of these determinations. Requests for 
renewals shall be routed according to paragraph 7.b above.
    c. Bureaus may submit supplemental requests for additional 
determinations for field work, Intelligence, Counterintelligence, 
Protective Services or Criminal Law Enforcement as required. Bureaus 
are urged to restrict the frequency of such requests.
    d. Requests for emergency, clear and present danger, and compelling 
operational consideration determinations may be submitted at any time.
    e. A determination based on clear and present danger, an emergency, 
or a compelling operational consideration, shall not exceed 15 calendar 
days in duration. (The duration of a contingency determination begins 
with the first day of usage and expires 15 calendar days from that 
date, after which a new contingency determination must be requested.) 
Should the circumstances justifying home-to-work transportation 
continue, subsequent determinations of not more than 90 additional 
calendar days each may be approved by the Secretary. If, at the end of 
the subsequent determination, the underlying circumstances continue to 
exist, the Secretary may authorize an additional extension of 90 
calendar days. This process may continue as long as required by the 
circumstances. If a bureau seeks such an extension, it shall use the 
format provided by ORPPM.
    9. Tax Matters. The provision of home-to-work transportation, and/
or parking provided for an official vehicle used for this purpose, to 
an employee may result in the attribution of ``fringe benefit income'' 
to the employee. See 26 U.S.C. 61 and 132(f), 26 CFR 1.61-21, 26 CFR 
1.132-5, IRS Notice 94-3, and IRS Publication No. 535. Bureaus must 
apply the cited provisions to determine if fringe benefit income is to 
be reported and how it is to be computed. Bureaus are responsible for 
keeping necessary records, reporting such income on W-2 forms, and 
performing any required withholding of taxes. Employees are liable for 
any taxes incurred.
    10. Responsibilities.
    a. The Director, Office of Real and Personal Property Management, 
shall prepare all notifications to Congress required by 31 U.S.C. 1344 
for signature by the Assistant Secretary Management and Chief Financial 
Officer; and
    b. The Deputy Chief Financial Officer shall include in the 
Accounting Principles and Standards Manual the requirements for 
reporting on W-2 forms any fringe benefit income attributable to home-
to-work transportation.
    c. The Director, Administrative Operations Division, DO, shall 
prepare a notification to Congress whenever the Secretary makes a 
designation authorizing a single principal deputy to receive home-to-
work transportation. A change in the individual designated as a single 
principal deputy requires a notification. The notification shall be 
submitted to ORPPM for processing.
    d. Bureau Heads shall determine which employees may be eligible to 
use home-to-work transportation and submit requests for determinations 
and renewals according to paragraph 7., and shall:
    (1) Where authorizations have been made by position or by 
classification series, maintain records that identify the individual 
employees who are authorized home-to-work transportation;
    (2) Develop procedures and financial reporting systems for 
employees utilizing home-to-work transportation to comply with tax laws 
and regulations, and prepare any required W-2 forms; and
    (3) Fulfill labor relations responsibilities.
    11. Record Keeping Requirements. The Department is required by law 
to maintain logs or other records to establish the official purpose of 
home-to-work transportation. Bureaus shall maintain daily mileage logs 
and other records necessary to establish that home-to-work 
transportation was used for official purposes. The logs shall contain 
the name and title of the employee (or other identification, if 
confidential), who is assigned the passenger vehicle; the name and 
title of the person authorizing the use; the passenger carrier 
identification; and the date(s) of assignment. Beyond that, the logs 
shall record all usage of the passenger carrier outside of the normal 
scheduled tour of duty hours of the individual to whom the carrier was 
assigned. The logs and other records shall be accessible for audit, 
except where on-going criminal investigations could be compromised.
    Record keeping for home-to-work transportation authorized under 
paragraphs 5.a, 5.c, 5.d or 5.e shall be established and maintained in 
accordance with the requirements of 41 CFR 101-6.403. See also 
paragraph 9 for tax-related record keeping requirements.
    12. Authorities.
    a. 31 U.S.C. 1344.
    b. 41 CFR part 101-6.4.
    c. 26 U.S.C. 61 and 132(f ).
    d. 26 CFR. 1.61-21; 26 CFR 1.132-5.
    13. No Private Rights Created. This Directive is for the internal 
management of the Department and does not create any right or benefit, 
substantive or procedural, enforceable by an employee or any other 
party against the Department.
    14. Expiration Date. This Directive shall expire three years from 
the date of issuance unless superseded or canceled prior to that date.
    15. Office of Primary Interest. Office of Real and Personal 
Property Management, Office of the Deputy Assistant Secretary 
(Management Operations), Office of the Assistant Secretary (Management) 
and Chief Financial Officer.
Nancy Killefer,
Assistant Secretary Management and Chief Financial Officer.
[FR Doc. 98-26574 Filed 10-2-98; 8:45 am]
BILLING CODE 4810-25-P