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bcd0eef6..00000000 Binary files a/public/files/smartbulletins/smart-bulletin-038.pdf and /dev/null differ diff --git a/src/content/how-it-works/eligibility.md b/src/content/how-it-works/eligibility.md index 57efc05d..ed812168 100644 --- a/src/content/how-it-works/eligibility.md +++ b/src/content/how-it-works/eligibility.md @@ -20,7 +20,7 @@ For those eligible to apply, contact your Agency/Organization Program Coordinato ## Tribes, Tribal Organizations, and Other Non-Federal Entities -The GSA SmartPay Fleet, Purchase, Travel and Integrated payment solutions can be used by tribes, tribal organizations, and other non-federal entities. To participate in the GSA SmartPay program, [fill out and submit the application [PDF, 6 pages]](/files/gsasmartpay-application.pdf). +The GSA SmartPay Fleet, Purchase, Travel and Integrated payment solutions can be used by tribes, tribal organizations, and other non-federal entities. To participate in the GSA SmartPay program, [fill out and submit the application [PDF, 7 pages]](/files/gsasmartpay-application.pdf). Tribes, tribal organizations, and non-federal entities that are interested in quickly meeting their immediate need with minimal resources may want to consider joining the GSA pool. diff --git a/src/content/smart-bulletins/004.md b/src/content/smart-bulletins/004.md index 56e7e3f5..6f191d6d 100644 --- a/src/content/smart-bulletins/004.md +++ b/src/content/smart-bulletins/004.md @@ -37,8 +37,7 @@ In general, pursuant to 31 U.S.C. § 3302 and absent specific statutory authorit An exception to this general rule is that an agency may retain receipts that qualify as "refunds." Refunds are defined as "repayments for excess payments" and are to be credited to the appropriation or fund accounts from which the excess payments were made, absent agency authority to the contrary. Refunds are also defined as representing "amounts collected from outside sources for payments made in error, overpayments, or adjustments for previous amounts disbursed." See Rebates from Travel Management Center Contractors, B- 217913, 65 Comp. Gen. 600; May 30, 1986; Accounting for Rebates from Travel Management Center Contractors, B-217913.3, 73 Comp. Gen. 210, June 24, 1994. Refunds must be directly related to previously recorded expenditures and are reductions of such expenditures. A lump sum incentive or signing bonus does not fit within the category of payments that may be retained and any such payment must be credited to the general fund of the Treasury. A lump sum incentive or signing bonus under an SP3 task order award would be a payment made at the beginning of the performance period and would not be tied to actual expenditures and use of the charge cards. Thus, it cannot be considered a reimbursement, advance or funds, refund or recovery. -## Resources +## Action If an agency/organization is offered a lump sum incentive or signing bonus by a SP3 contractor, they should contact their GSA SmartPay representative immediately with a detailed account of the occurrence. Some agencies/organizations may have unique authorities which may permit them to retain signing bonuses or other lump sum incentives. In such cases, charge card management officials are asked to coordinate with the agencies/organizations legal and financial staff to confirm the proper handling of these funds. -## Action \ No newline at end of file diff --git a/src/content/smart-bulletins/007.md b/src/content/smart-bulletins/007.md index 1944877b..bd89297b 100644 --- a/src/content/smart-bulletins/007.md +++ b/src/content/smart-bulletins/007.md @@ -27,7 +27,7 @@ From Issuance until superseded ## Introduction -GSA SmartPay cardholders will notice fees on their statements when making purchases denominated in non-United States (U.S.) currency. This bulletin describes these fees, which are permitted under the GSA SmartPay master contracts, This bulletin also addresses another currency conversion option occasionally offered by non U.S. merchants, typically known as “Dynamic Currency Conversion” or “DCC," which may not offer the most cost-effective option for U.S. government cardholders. +GSA SmartPay® cardholders will notice fees on their statements when making purchases denominated in non-United States (U.S.) currency. This bulletin describes these fees, which are permitted under the GSA SmartPay master contracts, This bulletin also addresses another currency conversion option occasionally offered by non U.S. merchants, typically known as “Dynamic Currency Conversion” or “DCC," which may not offer the most cost-effective option for U.S. government cardholders. Note that the assessment of these fees can become a complicated issue. As a result, this bulletin is intended to provide an overview of common issues related to foreign currency conversion fees. It does not cover all aspects of these fees. As a result, if information beyond what is covered in this bulletin is required, please contact your servicing GSA SmartPay contractor bank or the GSA Office of Charge Card Management. diff --git a/src/content/smart-bulletins/008.md b/src/content/smart-bulletins/008.md index bc64d5b3..8ed8fffa 100644 --- a/src/content/smart-bulletins/008.md +++ b/src/content/smart-bulletins/008.md @@ -41,7 +41,7 @@ Under the GSA SmartPay 3 Master Contract, there are two types of G2G transaction ## Resources -All references listed are found in the [GSA SmartPay 3 Master Contract](https://smartpay.gsa.gov/about/master-contract/). +All references listed are found in the [GSA SmartPay 3 Master Contract](/about/master-contract/). - Section B.2.2, Product and Service Offerings: Not Separately Priced (NSP) - Section B.2.3, Product and Service Offerings: Separately Priced - Section C.3.1, Definitions, “Government-to-Government” diff --git a/src/content/smart-bulletins/010.md b/src/content/smart-bulletins/010.md index b78ada50..4872389b 100644 --- a/src/content/smart-bulletins/010.md +++ b/src/content/smart-bulletins/010.md @@ -15,7 +15,7 @@ UPDATE: | July 13, 2023 | Revised for cardholders to locate tax information on the GSA SmartPay website. | | March 22, 2024 | Revised for administrative updates | -**UPDATE:** The Center for Charge Card Management (CCCM) has a dedicated website for each state/US territory of interest to see the exemption status and key points of contact for each state. Please visit the website for any tax-related information. The website is located here. https://smartpay.gsa.gov/smarttax +**UPDATE:** The Center for Charge Card Management (CCCM) has a dedicated website for each state/US territory of interest to see the exemption status and key points of contact for each state. Please visit the website for any tax-related information. The website is located here. [https://smartpay.gsa.gov/smarttax](/smarttax/tax-information-by-state/) ## Effective Date @@ -39,9 +39,9 @@ GSA’s Office of Travel, Transportation and Asset Management has historically m 2. As a general rule, states do not usually exempt IBA cards. Travelers should check the GSA SmartPay website to see which cards (if any) are exempt by the states. In some cases, the states have provided websites where travelers can go and download tax exemption forms. CCCM has found that these forms change frequently and we are not notified of the changes. To keep cardholders from possibly downloading an outdated form, we ask that cardholders visit the site provided by the state to obtain the most current version of the tax exemption form. -For more detailed information, please visit the individual state or territory on the GSA SmartPay website located at https://smartpay.gsa.gov/content/state-tax-information +For more detailed information, please visit the individual state or territory on the GSA SmartPay website located at [https://smartpay.gsa.gov/content/state-tax-information](/smarttax/tax-information-by-state/) ## Action -Agency/Organization Program Coordinators (A/OPCs) may provide the attachment to cardholders as necessary. In addition, A/OPCs shall direct their cardholders to the Tax Information portion of the GSA SmartPay website: https://smartpay.gsa.gov/ +Agency/Organization Program Coordinators (A/OPCs) may provide the attachment to cardholders as necessary. In addition, A/OPCs shall direct their cardholders to the Tax Information portion of the GSA SmartPay website: [https://smartpay.gsa.gov/](/) diff --git a/src/content/smart-bulletins/011.md b/src/content/smart-bulletins/011.md index 24735b99..a70b3f7e 100644 --- a/src/content/smart-bulletins/011.md +++ b/src/content/smart-bulletins/011.md @@ -27,7 +27,7 @@ Purchase, and Integrated (Purchase) ## Introduction -The benefits of using the GSA SmartPay purchase and integrated cards when acquiring products and services through FSSI Blanket Purchase Agreements (BPAs) and other arrangements include increased refunds for agencies along with product/service price savings, improved management visibility into purchasing activity, and adoption of industry and government agency best practices. As noted below, many of these FSSI offerings incorporate Point of Sale (POS) discounts for purchase and integrated card users, whereby the discounted FSSI price is to be automatically provided regardless of whether the purchase is made in-store, on-line, or by phone. These automatic discounts are provided by the merchant at the POS. The merchant is required to recognize the account numbers unique to standard GSA SmartPay purchase and integrated cards. The information below briefly discusses relevant FSSI procurement vehicles and provides links to their websites for more information and points of contact. +The benefits of using the GSA SmartPay® purchase and integrated cards when acquiring products and services through FSSI Blanket Purchase Agreements (BPAs) and other arrangements include increased refunds for agencies along with product/service price savings, improved management visibility into purchasing activity, and adoption of industry and government agency best practices. As noted below, many of these FSSI offerings incorporate Point of Sale (POS) discounts for purchase and integrated card users, whereby the discounted FSSI price is to be automatically provided regardless of whether the purchase is made in-store, on-line, or by phone. These automatic discounts are provided by the merchant at the POS. The merchant is required to recognize the account numbers unique to standard GSA SmartPay purchase and integrated cards. The information below briefly discusses relevant FSSI procurement vehicles and provides links to their websites for more information and points of contact. ## Summary diff --git a/src/content/smart-bulletins/016.md b/src/content/smart-bulletins/016.md index e08c5866..59e37736 100644 --- a/src/content/smart-bulletins/016.md +++ b/src/content/smart-bulletins/016.md @@ -50,15 +50,13 @@ Section 237-25(a)(3), Hawaii Revised Statutes (HRS), exempts the general excise The exemption provided in 237-25(a)(3), HRS, has been temporarily suspended by Act 105 SLH 2011 for the period from July 1, 2011 through June 30, 2013. The suspension means that the gross income derived from sales of tangible personal property to the Federal government will no longer be exempt from the general excise tax and will be taxable at the 4% rate. However, amounts for which the general excise tax exemption is temporarily suspended will continue to be exempt from the county surcharge of 0.5%. -Section 2 of Act 105, SLH 2011, creates a new section under Chapter 237, HRS, which provides for the suspension of the exemption. Under this new section, subsection (b) provides - -that the previously exempt income is taxable at the rate of 4%. Therefore, gross income derived from sales of tangible personal property to the Federal government is NOT taxable at the wholesale rate of 0.5% even though the Federal government (e.g., commissary) may "resell" the tangible personal property.2 See HRS section 237-4(a)(1). Whether the transaction qualifies as a wholesale transaction taxable at 0.5% is irrelevant in light of Act 105's provision imposing tax at the 4% rate. +Section 2 of Act 105, SLH 2011, creates a new section under Chapter 237, HRS, which provides for the suspension of the exemption. Under this new section, subsection (b) provides that the previously exempt income is taxable at the rate of 4%. Therefore, gross income derived from sales of tangible personal property to the Federal government is NOT taxable at the wholesale rate of 0.5% even though the Federal government (e.g., commissary) may "resell" the tangible personal property.2 See HRS section 237-4(a)(1). Whether the transaction qualifies as a wholesale transaction taxable at 0.5% is irrelevant in light of Act 105's provision imposing tax at the 4% rate. **Grandfathering Rules Applicable to Request for Proposals Issued by the Government** Act 105 states that gross income from "binding written contracts entered into prior to July 1, 2011, that does not permit the passing on of increased rates of taxes" will be exempt from general excise tax even if the amounts would be made taxable by the suspension of an exemption. In Tax Announcement 2011-10, the Department provided special rules for government contracts executed in response to an invitation to bid so that a bid in response to an invitation to bid would be treated as a binding written contract for purposes of Act 105 if the bid or award was made prior to July 1, 2011, and the accepted bid or award ultimately resulted in a fully executed written contract. Unlike bids in response to an invitation to bid, a proposal in response to a request for proposal issued by a local, state, or Federal government will not be treated as a binding written contract. However, an award in response to a request for proposal will be treated as a binding written contract and will be grandfathered from the suspension of an exemption in Act 105, provided the award is made before July 1, 2011, and results in a fully executed written contract. -This bulletin relates to the United States Government charge cards issued under the "GSA Smart Pay" Program and references the general excise tax exemption for sales of tangible personal property to credit unions. This is a temporary suspension of the exemption outlined in 237-25(a)(3), HRS. For more information, contact the Technical Section at (808) 587-1577 or by e-mail at Tax.Technical.Section@hawaii.gov. +This bulletin relates to the United States Government charge cards issued under the "GSA SmartPay®" Program and references the general excise tax exemption for sales of tangible personal property to credit unions. This is a temporary suspension of the exemption outlined in 237-25(a)(3), HRS. For more information, contact the Technical Section at (808) 587-1577 or by e-mail at Tax.Technical.Section@hawaii.gov. ## Action diff --git a/src/content/smart-bulletins/017.md b/src/content/smart-bulletins/017.md index 9dfca82a..64d5fff3 100644 --- a/src/content/smart-bulletins/017.md +++ b/src/content/smart-bulletins/017.md @@ -28,7 +28,7 @@ Purchase, Travel, Fleet, and Integrated ## Introduction -This bulletin addresses surcharges merchants may choose to impose for accepting credit cards and GSA SmartPay charge cards. +This bulletin addresses surcharges merchants may choose to impose for accepting credit cards and GSA SmartPay® charge cards. ## Summary diff --git a/src/content/smart-bulletins/020.md b/src/content/smart-bulletins/020.md index 0c38db95..154695e8 100644 --- a/src/content/smart-bulletins/020.md +++ b/src/content/smart-bulletins/020.md @@ -12,7 +12,7 @@ UPDATE: | Date | Version History Action Log - Summary of Action/Changes | | ----------- | ----------- | | April 10, 2020 | Implementation of Smart Bulletin #20 | -| August 7, 2023 | Revised for administrative and formatting changes. | +| August 7, 2023 | Revised for administrative and formatting changes | | March 22, 2024 | Revised for administrative updates | ## Effective Date @@ -27,14 +27,14 @@ Purchase, Travel, Fleet, and Integrated ## Introduction -In accordance with established legal precedence, States do not have the authority to assess State sales tax to the Federal Government or instrumentalities of the Federal Government under the Supremacy Clause of the Constitution of the United States. However, there are instances where State sales tax can be assessed on Federal Government transactions based on the liability of payment. The Center for Charge Card Management maintains the GSA SmartTax educational campaign to provide information to customer and vendor communities about State sales tax exemption. For more information, please visit the SmartTax page on the [GSA SmartPay website](https://smartpay.gsa.gov/). +In accordance with established legal precedence, States do not have the authority to assess State sales tax to the Federal Government or instrumentalities of the Federal Government under the Supremacy Clause of the Constitution of the United States. However, there are instances where State sales tax can be assessed on Federal Government transactions based on the liability of payment. The Center for Charge Card Management maintains the GSA SmartTax educational campaign to provide information to customer and vendor communities about State sales tax exemption. For more information, please visit the SmartTax page on the [GSA SmartPay website](/). ## Summary It is important for Federal Government employees, hotels, rental car companies, and vendors to understand State sales tax exemption requirements for each State and to know when it is appropriate to assess State sales tax on Federal Government transactions. This will help the Federal Government preserve operating budgets for performing mission-critical activities. For vendors, this will help ensure the accuracy of records, promote effective processes, and improve customer service to millions of Federal Government charge card users. -### Recognizing GSA SmartPay Charge Cards +### Recognizing GSA SmartPay® Charge Cards Federal Government charge cards can be most consistently identified by Federal Government bank identification number (BIN). The following four-digit BIN prefixes are reserved for Federal Government use exclusively: - 4486 - 4614 @@ -79,7 +79,7 @@ There are a few States that do not directly assess State sales tax to consumers ## Action -Cardholder Best Practices +Cardholder Best Practices: - Consult the GSA SmartPay website and interactive State sales tax map prior to an official government travel or before making a purchase to determine State sales tax exemption status, and if a form is required for tax exemption diff --git a/src/content/smart-bulletins/021.md b/src/content/smart-bulletins/021.md index a7df2a6d..bc43b882 100644 --- a/src/content/smart-bulletins/021.md +++ b/src/content/smart-bulletins/021.md @@ -45,7 +45,7 @@ The purpose of this Smart Bulletin is to provide a summary of the requirements c ## Summary -On October 5, 2012, Public Law (P.L.) 112-194, entitled the Government Charge Card Abuse Prevention Act of 2012 was signed into law. The Act reinforces Administration efforts to improve the management of government charge card programs. The Act also requires that the Office of Management and Budget (OMB) review existing guidance and, as necessary, prescribe additional guidance governing the implementation of requirements contained in the Act. +On October 5, 2012, Public Law (P.L.) 112-194 1, entitled the Government Charge Card Abuse Prevention Act of 2012 was signed into law. The Act reinforces Administration efforts to improve the management of government charge card programs. The Act also requires that the Office of Management and Budget (OMB) review existing guidance and, as necessary, prescribe additional guidance governing the implementation of requirements contained in the Act. On September 6, 2013, OMB issued Memorandum M-13-21, which provides supplemental guidance to OMB Circular A-123, Appendix B in the following areas: required safeguards and internal controls; reports on purchase card1 and integrated card violations (purchase transactions only); and Inspector General (IG) risk assessments and audits. The chart below outlines the reporting requirements reflected in P.L. 112-194 and in OMB Circular A-123, Appendix B: diff --git a/src/content/smart-bulletins/025.md b/src/content/smart-bulletins/025.md index 2db6758b..efe21bde 100644 --- a/src/content/smart-bulletins/025.md +++ b/src/content/smart-bulletins/025.md @@ -38,7 +38,7 @@ The purpose of this Smart Bulletin is to generally describe records retention re [NARA GRS 4.1 Records Management Records](https://www.archives.gov/records-mgmt/grs.html) -[GSA SmartPay Master Contract (C.7.2.4 Record Retention and Retrieval)[PDF, 248 pages]](https://smartpay.gsa.gov/files/sp3-master-contract.pdf) +[GSA SmartPay Master Contract (C.7.2.4 Record Retention and Retrieval)[PDF, 248 pages]](/files/sp3-master-contract.pdf) ## Action diff --git a/src/content/smart-bulletins/026.md b/src/content/smart-bulletins/026.md index 35f3c362..20ac386c 100644 --- a/src/content/smart-bulletins/026.md +++ b/src/content/smart-bulletins/026.md @@ -34,7 +34,7 @@ The Federal Acquisition Regulation (FAR) Subpart 4.606(a)(1)(iii) states that, a 1 CCCM provides purchase card data to FPDS as part of its responsibilities under the Government card program. The data CCCM reports to FPDS is housed outside of the regular database and is not co-mingled with data submitted by agencies/organizations, removing any concerns regarding duplicative reporting. CCCM reports only agency level data, such as the total numbers of transactions and total dollars. CCCM data does not associate orders placed using the purchase card with specific IDVs. If an agency/organization requires that FPDS contain that data for the purposes of tracking and monitoring IDV-specific utilization, agencies/organizations must report such orders to FPDS directly. -Agencies / Organizations have the option to consolidate FPDS reporting for orders at or below the micro-purchase threshold placed with the purchase card that would otherwise be administratively burdensome to report separately. The FPDS Express Reports can be used for this purpose, as outlined in FAR Subpart 4.606(a)(3). For example, an agency/organization may have a single IDV where 50% of the orders for the month were placed with the purchase card and fall at or below the micro-purchase threshold. In this situation, the agency/organization would report all orders over the micro-purchase threshold via separate Contract Action Reports (CARs) as required by FAR 4.606 but could also choose to combine all orders that fall at or below the micro-purchase threshold under a single IDV-specific FPDS Express Report for the purposes of tracking total IDV-specific utilization. When FPDS Express Reports are used, they should be submitted at least monthly. +Agencies /organizations have the option to consolidate FPDS reporting for orders at or below the micro-purchase threshold placed with the purchase card that would otherwise be administratively burdensome to report separately. The FPDS Express Reports can be used for this purpose, as outlined in FAR Subpart 4.606(a)(3). For example, an agency/organization may have a single IDV where 50% of the orders for the month were placed with the purchase card and fall at or below the micro-purchase threshold. In this situation, the agency/organization would report all orders over the micro-purchase threshold via separate Contract Action Reports (CARs) as required by FAR 4.606 but could also choose to combine all orders that fall at or below the micro-purchase threshold under a single IDV-specific FPDS Express Report for the purposes of tracking total IDV-specific utilization. When FPDS Express Reports are used, they should be submitted at least monthly. When either FPDS CARs or Express Reports are utilized, Data Element 6N (Purchase Card as Payment Method) should be coded “yes” when the purchase card was or will be used to pay the contractor for the order(s) being reported. Data Element 6N provides an indication that the action was backed by a contract vehicle/document where paperless methods of invoicing and payment were used and is only used for the purposes of sustainability reporting. diff --git a/src/content/smart-bulletins/027.md b/src/content/smart-bulletins/027.md index 704cc7d2..2e8fbbfa 100644 --- a/src/content/smart-bulletins/027.md +++ b/src/content/smart-bulletins/027.md @@ -1,6 +1,6 @@ --- title: "Smart Bulletin No. 027" -intro: "GSA SmartPay– Identifying Cost Saving Opportunities in Purchase Card Spend" +intro: "GSA SmartPay®– Identifying Cost Saving Opportunities in Purchase Card Spend" number: "No. 027" order: 027 businessline: "Purchase and Integrated" diff --git a/src/content/smart-bulletins/030.md b/src/content/smart-bulletins/030.md index 015fb610..37cefc1c 100644 --- a/src/content/smart-bulletins/030.md +++ b/src/content/smart-bulletins/030.md @@ -32,7 +32,7 @@ The purpose of this GSA SmartPay Smart Bulletin is to provide agencies/organizat OMB memorandum M-17-26, dated June 25, 2017, discontinued agency/organization purchase and travel charge card statistical reporting to OMB. However, OMB in that memorandum also required agencies to maintain that statistical reporting information for their own use in the management of their charge card programs. It further designated GSA’s Center for Charge Card Management (CCCM) as the central repository for the agency charge card statistical data, which was previously required to be submitted to OMB. CCCM will post this statistical and narrative data on GSA Interact for agencies/organizations subject to the Chief Financial Officers’ (CFO) Act. CCCM may also post information pertaining to other GSA SmartPay participating agencies/organizations as well. CCCM will work with the GSA SmartPay contractor banks to obtain agency/organization statistical reporting data in an electronic, automated manner to the extent possible. The balance of the statistical data CCCM is unable to directly obtain from contractor banks will need to be provided by the CFO Act agencies/organizations (and other entities as required) to CCCM. CCCM will use a central repository for these reports. The Circular also states that CCCM “may issue further guidance on both narrative and statistical reporting through the GSA Smart Bulletin process.” This bulletin constitutes further guidance. -### OMB Circular A-123, Appendix B Chapter 5.3.1 – Statistical Reporting – +### OMB Circular A-123, Appendix B Chapter 5.3.1 – Statistical Reporting The requested information in the template attached below shall be submitted, at a minimum, on an annual fiscal year basis. Agency-provided information shall be furnished to CCCM no later than 90 calendar days after the end of the Fiscal Year (FY). The due date for agency/organization submission of FY2019 agency statistical reporting to CCCM is hereby extended to No Later Than (NLT) February 28, 2020. This extension applies only to the FY 19 reports. The Statistical Reporting requirement applies to **all business lines** under the GSA SmartPay program. Agencies must report the following items for each business line: @@ -46,7 +46,7 @@ Specific requirements for each business line are as follows: *Purchase cards only (to be provided to CCCM by CFO Act Agencies)* - Ratio of A/Os to purchase cardholders (span of control); -- Number of purchase cards with transaction limits over the micro-purchase threshold +- Number of purchase cards with transaction limits over the micro-purchase threshold; - Ratio of the number of confirmed violations reported pursuant to P.L. 112-194 as compared to the number of valid transactions within the reporting period (GSA’s Center for Charge Card Management will obtain confirmed violation information from OMB/OFFM). *Convenience checks only:* @@ -60,15 +60,15 @@ Specific requirements for each business line are as follows: - Number of fleet cards with transaction limits over micro-purchase threshold. Integrated cards only (to be provided to CCCM by CFO Act Agencies): - Ratio of A/Os to integrated cardholders (purchase business line - span of control); - Ratio of reviewing officials to integrated cards (fleet business line - span of control); -- Number of integrated cards with transaction limits over the micro-purchase threshold and +- Number of integrated cards with transaction limits over the micro-purchase threshold and; - Ratio of the number of confirmed violations reported pursuant to P.L. 112-194 as compared to the number of valid transactions within the reporting period (GSA’s Center for Charge Card Management will obtain confirmed violation information from OMB/OFFM). -### OMB Circular A-123, Appendix B Chapter 5.3.2 – Narrative Reporting – +### OMB Circular A-123, Appendix B Chapter 5.3.2 – Narrative Reporting For agencies/organizations subject to the CFO Act, the following information should be updated annually on a fiscal year basis and provided to CCCM *no later than 90 calendar days after the end of each fiscal year:* - The date(s) of most recent and next scheduled independent review(s) (e.g., OIG audits and risk assessments) for all agency charge card programs; - A description of the current process for monitoring delinquency, including what reports the agency reviews and what actions are taken when a problem is discovered; - A description of any best practices the agency employs in charge card management; -- Progress reports on agency integration of GSA SmartPay e-payable payment process into their accounts payable processes and +- Progress reports on agency integration of GSA SmartPay e-payable payment process into their accounts payable processes and; - Any additional information regarding agency management and use of charge card programs, including innovative applications to streamline business processes, increased revenue generation from expanded use for payments, and creative internal controls that maintain program integrity, flexibility, and ease of use. The due date for submission of the FY2019 agency narrative reporting to CCCM is similarly extended to NLT on February 28, 2020. This extension applies only to FY 19 reports. For FY2020 reports and beyond, agency narrative reports are due to CCCM NLT 90 calendar days after the end of the fiscal year requirement as specified in the current version of OMB Circular A-123, Appendix B. diff --git a/src/content/smart-bulletins/033.md b/src/content/smart-bulletins/033.md index 2d4c27f2..9f283ca5 100644 --- a/src/content/smart-bulletins/033.md +++ b/src/content/smart-bulletins/033.md @@ -36,7 +36,7 @@ The “Part A” prohibition (Sec 889(a)(1)(A)), prohibiting the purchase of equ - Kaspersky Lab - ZTE Corporation -Agencies are required to develop policies regarding their use of charge cards in the context of both Section 889 prohibitions (Parts A and B). This Smart Bulletin provides operational guidance and information on issues agencies participating in the GSA SmartPay program may desire to consider as they develop those policies, including section 889 implications for all business lines (purchase, travel, and fleet cards). +Agencies are required to develop policies regarding their use of charge cards in the context of both Section 889 prohibitions (Parts A and B). This Smart Bulletin provides operational guidance and information on issues agencies participating in the GSA SmartPay® program may desire to consider as they develop those policies, including section 889 implications for all business lines (purchase, travel, and fleet cards). This Smart Bulletin uses summary language to address complex issues that may develop under certain purchasing circumstances. When such circumstances exist or are anticipated to arise related to a planned purchase, cardholders and card managers are encouraged to consult with agency acquisition, information technology, and/or supply chain risk management policy officials in accordance with agency policy. diff --git a/src/content/smart-bulletins/034.md b/src/content/smart-bulletins/034.md index b194ef6f..00b26d3c 100644 --- a/src/content/smart-bulletins/034.md +++ b/src/content/smart-bulletins/034.md @@ -27,7 +27,7 @@ The purpose of this Smart Bulletin is to detail the process which agencies servi ## Summary -PM was one of the three contractor banks supporting the SP2 program. The JPM SP2 contract was originally scheduled to end on November 30, 2018, but was extended twice. The last contract extension expired in May 2019. Section C.3.4, “Record Retention and Retrieval” of the GSA SP2 master contract, requires JPM to comply with the following record retention and retrieval requirements: +JPM was one of the three contractor banks supporting the SP2 program. The JPM SP2 contract was originally scheduled to end on November 30, 2018, but was extended twice. The last contract extension expired in May 2019. Section C.3.4, “Record Retention and Retrieval” of the GSA SP2 master contract, requires JPM to comply with the following record retention and retrieval requirements: > In addition to the record retention requirements of FAR 4.703, the Contractor shall be the Government’s agent for document repository as it relates to all transactions under the card program(s). The Contractor shall maintain electronic records of all transactions that exceed $25,000 for a period of 6 years and 3 months after final payment and for all transactions of less than $25,000 for a period of 3 years after final payment. Final payment is defined as the final payment for the particular charge under each agency’s/organization’s task order. The Contractor shall segregate this transaction information (i.e., transactions exceeding $25,000 and less than $25,000). Upon written request of the GSA Contracting Officer, the ordering Contracting Officer, the A/OPC, or the Internal Revenue Service with A/OPC knowledge and approval, the Contractor shall provide the requested information in an electronic format within 30 calendar days, unless otherwise specified, at no additional cost to the Government. In addition, Contractors shall provide online access to data for a minimum of 18 months after the transaction occurs. diff --git a/src/content/smart-bulletins/035.md b/src/content/smart-bulletins/035.md index 9dfb9c3b..9d810c92 100644 --- a/src/content/smart-bulletins/035.md +++ b/src/content/smart-bulletins/035.md @@ -29,7 +29,7 @@ The purpose of this GSA SmartPay Smart Bulletin is to provide agencies/organizat OMB memorandum M-17-26, dated June 25, 2017, discontinued agency/organization purchase and travel charge card statistical reporting to OMB. However, OMB in that memorandum also required agencies to maintain that statistical reporting information for their own use in the management of their charge card programs. It further designated GSA’s Center for Charge Card Management (CCCM) as the central repository for the agency charge card statistical data, which was previously required to be submitted to OMB. CCCM will post this statistical and narrative data on GSA Interact for agencies/organizations subject to the Chief Financial Officers’ (CFO) Act. CCCM may also post information pertaining to other GSA SmartPay participating agencies/organizations as well. CCCM will work with the GSA SmartPay contractor banks to obtain agency/organization statistical reporting data in an electronic, automated manner to the extent possible. The balance of the statistical data CCCM is unable to directly obtain from contractor banks will need to be provided by the CFO Act agencies/organizations (and other entities as required) to CCCM. CCCM will use GSA Interact, or a successor system, as the central repository for these reports. The Circular also states that CCCM “may issue further guidance on both narrative and statistical reporting through the GSA Smart Bulletin process.” This bulletin constitutes that further guidance -### OMB Circular A-123, Appendix B Chapter 5.3.1 – Statistical Reporting – +### OMB Circular A-123, Appendix B Chapter 5.3.1 – Statistical Reporting The requested information in the template attached below shall be submitted, at a minimum, on an annual fiscal year basis. Agency-provided information shall be furnished to CCCM no later than 90 calendar days after the end of the Fiscal Year (FY). The due date for agency/organization submission of FY2020 agency statistical reporting to CCCM is January 31, 2021. The Statistical Reporting requirement applies to all business lines under the GSA SmartPay program; however, the following guidance is for transit benefit issuing programs only. All other agencies should see Smart Bulletin No.030 for reporting guidance. Transit benefit programs must report the following items for each business line: @@ -45,7 +45,7 @@ Purchase cards used for transit benefits - Number of transit benefit accounts with limits over the statutory limit; - Ratio of the number of confirmed violations reported pursuant to P.L. 112-194 as compared to the number of valid transactions within the reporting period (GSA’s Center for Charge Card Management will obtain confirmed violation information from OMB/OFFM). -### OMB Circular A-123, Appendix B Chapter 5.3.2 – Narrative Reporting – +### OMB Circular A-123, Appendix B Chapter 5.3.2 – Narrative Reporting For agencies/organizations subject to the CFO Act, the following information should be updated annually on a fiscal year basis and provided to CCCM no later than 90 calendar days after the end of each fiscal year: - The date(s) of the most recent and next scheduled independent review(s) (e.g., OIG audits and risk assessments) for all agency charge card programs; - A description of the current process for monitoring transit benefit use, including what reports the agency reviews and what actions are taken when a problem is discovered; @@ -57,8 +57,8 @@ For FY2020 reports and beyond, agency narrative reports are due to CCCM NLT 90 c ## Action Transit benefit programs shall utilize the reporting templates attached below to submit the required agency/organization statistical and narrative reporting data. Program reports should be e-mailed to OMBA123AppBReporting@gsa.gov using the following file naming convention: *AgencyName_OMB_A123_FiscalYear* (e.g., GeneralServicesAdministration_OMB_A123_2019). Further instructions for report submission are provided in the templates. In the event any sensitive data is to be provided in these reports, agencies/organizations are reminded to encrypt the files and take any other security precautions as required by agency/organization policy. -### REPORTING TEMPLATE: -[OMB Circular No. A-123 CCCM Reportin[XLSX, 46KB]](https://smartpay.gsa.gov/files/AgencyName_ReportingTemplate_OMB_A123_Year.xlsx) +### Reporting Template: +[OMB Circular No. A-123 CCCM Reporting Template[XLSX, 46KB]](https://smartpay.gsa.gov/files/AgencyName_ReportingTemplate_OMB_A123_Year.xlsx) -## ADDITIONAL RESOURCES: -[OMB Circular A-123, Appendix B[PDF, 71 pages]](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) \ No newline at end of file +### Additional Resources: +[OMB Circular A-123, Appendix B[PDF, 71 pages]](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) diff --git a/src/content/smart-bulletins/037.md b/src/content/smart-bulletins/037.md index a6ec8d69..6b8b2dcd 100644 --- a/src/content/smart-bulletins/037.md +++ b/src/content/smart-bulletins/037.md @@ -21,7 +21,7 @@ Purchase, Integrated ## Introduction -This Smart Bulletin is effective upon issuance and provides operational guidance primarily focused on micro-purchasing in relation to the requirements of [Public Law 117-328](https://www.congress.gov/bill/117th-congress/house-bill/2617/text) Division R, the “No TikTok on Government Devices Act” of the Consolidated Appropriations Act of 2023, [OMB Memo M-23-13[PDF, 4 pages]](https://www.whitehouse.gov/wp-content/uploads/2023/02/M-23-13-No-TikTok-on-Government-Devices-Implementation-Guidance_final.pdf), No TikTok on Government Devices Implementation Guidance,” and Federal Acquisition Circular (FAC) 2023-04, Federal Acquisition Regulation (FAR) Case 2023-010, subject: “Prohibition on a ByteDance Covered Application.” +This Smart Bulletin is effective upon issuance and provides operational guidance primarily focused on micro-purchasing in relation to the requirements of [Public Law 117-328](https://www.congress.gov/bill/117th-congress/house-bill/2617/text) Division R, the “No TikTok on Government Devices Act” of the Consolidated Appropriations Act of 2023, [OMB Memo M-23-13[PDF, 4 pages]](https://www.whitehouse.gov/wp-content/uploads/2023/02/M-23-13-No-TikTok-on-Government-Devices-Implementation-Guidance_final.pdf), “No TikTok on Government Devices Implementation Guidance,” and Federal Acquisition Circular (FAC) 2023-04, Federal Acquisition Regulation (FAR) Case 2023-010, subject: “Prohibition on a ByteDance Covered Application.” Public Law 117-328 at Division R (“the Act”) requires the Director of the Office of Management and Budget in consultation with the Administrator of General Services, the Director of the Cybersecurity and Infrastructure Security Agency, the Director of National Intelligence, and the Secretary of Defense to develop standards and guidelines for agencies which require the removal of TikTok software installed on Federal Information Technology (IT). TikTok is owned and operated by ByteDance Limited, a Chinese company. @@ -46,7 +46,7 @@ GSA SmartPay Purchase cards shall not be used for purchases that require the use However, agencies which routinely purchase social media and advertising services within the micro-purchase threshold using a purchase card may want to consider issuing a policy placing limits on buying these services on the open market to help manage this risk. As a best practice, agencies may also consider issuing policy emphasizing the security benefits of using existing government online shopping sites as the first source of supply for high-risk products and services, such as GSA Advantage!, Fed Mall, GSA Global Supply, category-managed solutions, agency-specific vehicles, etc. The expectation is that the cognizant contracting office will ensure the required TikTok prohibition is incorporated into the contracts underlying these offerings. -Note that this ban is different from the Section 889 ”covered technology” prohibition, as follows: +Note that this ban is different from the Section 889 “covered technology” prohibition, as follows: - No contractor representations are required; - The prohibition is narrowly focused on the use of a single “app” (TikTok) in the performance of government work and - The prohibition applies to devices used in the performance of government work, regardless of ownership. But it does not apply to personally-owned cell phones not used in the performance of a government contract or work or to technology incidental to the performance of such work. diff --git a/src/content/state-taxes/ohio.md b/src/content/state-taxes/ohio.md index 7f34e5dc..8d66b377 100644 --- a/src/content/state-taxes/ohio.md +++ b/src/content/state-taxes/ohio.md @@ -23,6 +23,10 @@ updated: 2023-02-15 This form can help confirm the transaction is not subject to sales tax in a time where the vendor may be unsure of the validity of the transaction. +## Laws, Regulations, Policies + +* [ST 1999-03 - Purchases by Government Employees](https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/information-releases/st199903) + ## Point of Contact - [Ohio Department of Taxation Business](https://tax.ohio.gov/) - 888-405-4039 \ No newline at end of file