diff --git a/src/components/USAIdentifier.astro b/src/components/USAIdentifier.astro index 15e6538e..735c6dde 100644 --- a/src/components/USAIdentifier.astro +++ b/src/components/USAIdentifier.astro @@ -47,7 +47,7 @@ import gsa_logo from '@assets/images/gsa-logo.svg'
  • Accessibility supportAccessibility statement
  • @@ -97,4 +97,4 @@ import gsa_logo from '@assets/images/gsa-logo.svg' - \ No newline at end of file + diff --git a/src/content/smart-bulletins/001.md b/src/content/smart-bulletins/001.md new file mode 100644 index 00000000..447dc760 --- /dev/null +++ b/src/content/smart-bulletins/001.md @@ -0,0 +1,37 @@ +--- +title: "Smart Bulletin No. 001" +intro: "Introduction to GSA SmartPay® Smart Bulletins" +number: "No. 001" +order: 001 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Jan 18, 2007" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| January 18, 2007 | Implementation of Smart Bulletin #01 | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded + + +## Business Line(s) Affected + +A statement of which GSA SmartPay business line(s) (Purchase, Travel, Fleet, Integrated) will be affected by the new or updated policy, regulation, or law. + +## Summary + +The GSA SmartPay Program Office has initiated the GSA SmartPay Smart Bulletins to keep customer agencies and stakeholders informed of new or updated policies, regulations, charge card management practices, task order administration information, master contract changes, and laws relevant to government charge cards. These bulletins are intended to be a source of other information, providing operational guidance to GSA SmartPay customers. These are not intended to be policy issuances. + +GSA SmartPay Smart Bulletins will be structured as follows: + +- **Introduction** – An explanation of the purpose of the GSA SmartPay Smart Bulletin, which will include relevant information such as the issuer of the new or updated policy, regulation, or law and the reason for the change. +- **Business Line(s) Affected** – A statement of which GSA SmartPay business line(s) (Purchase, Travel, Fleet, Integrated) will be affected by the new or updated policy, regulation, or law. +- **Summary** – A brief summary of the new or updated policy, regulation, or law. +- **Effect of Policy Change** – Effect of the new or updated policy, regulation, or law ___on GSA SmartPay customers. +- **Action** – Action to take as a result of, or to be in compliance with, the new or updated policy, regulation, or law. +- **Timeframe** – Period of time the new or updated policy, regulation, information, or law is effective/relevant. diff --git a/src/content/smart-bulletins/002.md b/src/content/smart-bulletins/002.md new file mode 100644 index 00000000..e5cbc3d2 --- /dev/null +++ b/src/content/smart-bulletins/002.md @@ -0,0 +1,49 @@ +--- +title: "Smart Bulletin No. 002" +intro: "FAR Amendment: Micro-purchase threshold limit increased to $10,000" +number: "No. 002" +order: 002 +businessline: "Purchase and Integrated" +published: "Jan 18, 2007" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| January 18, 2007 | Implementation of Smart Bulletin #02 | +| November 14, 2023 | Re-written to reflect current information for the micro-purchase threshold, in accordance with the Federal Acquisition Regulation and applicable United States Code. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded + + +## Business Line(s) Affected + +Purchase, and Integrated + + +## Introduction + +In accordance with the [Federal Acquisition Regulation (FAR) Subpart 13.2 - Actions At or Below the Micro-Purchase Threshold](https://www.acquisition.gov/far/subpart-13.2), “The Government wide commercial purchase card shall be the preferred method to purchase and to pay for micro-purchases.” The purpose of this GSA SmartPay® Smart Bulletin is to provide information to charge card managers, cardholders, and stakeholders about the government micro-purchase threshold. + + +## Definition + +In accordance with [FAR 2.101 Definitions](https://www.acquisition.gov/far/subpart-2.1#FAR_2_101), a “Micro-purchase means an acquisition of supplies or services using simplified acquisition procedures, the aggregate amount of which does not exceed the micro-purchase threshold.” The micro-purchase threshold limit is established in [FAR 2.101 Definitions](https://www.acquisition.gov/far/subpart-2.1#FAR_2_101). Convenience checks may not be issued for an amount in excess of one half of the micro-purchase threshold under [41 U.S.C. chapter 12, Simplified Acquisition Procedures](https://uscode.house.gov/view.xhtml?path=/prelim@title41/subtitle1/divisionB/chapter19&edition=prelim). + + +## Exceptions + +[FAR 2.101 Definitions](https://www.acquisition.gov/far/subpart-2.1#FAR_2_101) establishes the micro-purchase threshold limit. However there are exceptions to this limit, which are each defined and the threshold is established in the definition of micro-purchase threshold in [FAR 2.101 Definitions](https://www.acquisition.gov/far/subpart-2.1#FAR_2_101). These include the following: + +- **Construction:** Defined under construction and subject to [40 U.S.C. chapter 31, subchapter IV, Wage Rate Requirements](https://uscode.house.gov/view.xhtml?path=/prelim@title40/subtitle2/partA/chapter31/subchapter4&edition=prelim). +- **Services:** Subject to [41 U.S.C. chapter 67, Service Contract Labor Standards](https://uscode.house.gov/view.xhtml?path=/prelim@title41/subtitle2/chapter67&edition=prelim). +- **Contingency Operations:** Defined under contingency operations and [10 U.S.C. 101, Definitions](https://uscode.house.gov/view.xhtml?req=(title:10%20section:101%20edition:prelim)%20OR%20(granuleid:USC-prelim-title10-section101)&f=treesort&edition=prelim&num=0&jumpTo=true). Please see [FAR 2.101 Definitions](https://www.acquisition.gov/far/subpart-2.1#FAR_2_101) for micro-purchase limits for purchases within the United States and purchases made outside of the United States. +- **Higher Education:** Acquisitions of supplies or services from institutions of higher education or related or affiliated nonprofit entities, or from nonprofit research organizations or independent research institutes. + + +## Action +Agencies are not required to designate purchase limits at the maximum micro-purchase limits established by the FAR. Instead, agencies should consider evaluating current procurement needs, established spending controls, and current purchase card spending limits to determine whether or setting spending limits at the micro-purchase threshold is required to meet the needs of an agency. diff --git a/src/content/smart-bulletins/003.md b/src/content/smart-bulletins/003.md new file mode 100644 index 00000000..aa955b92 --- /dev/null +++ b/src/content/smart-bulletins/003.md @@ -0,0 +1,59 @@ +--- +title: "Smart Bulletin No. 003" +intro: "Phone Fraud Scams" +number: "No. 003" +order: 003 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Mar 9, 2007" +lastupdated: "Mar 22, 2024" +--- + +
    +
    +

    + This Smart Bulletin was Archived on July 6, 2023 +

    +
    +
    + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| March 9, 2007 | Implementation of Smart Bulletin #03 | +| July 6, 2023 | Archived | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance through July 6, 2023 + + +## Business Line(s) Affected + +Purchase, Travel, Fleet, and Integrated + + +## Introduction + +The purpose of this GSA SmartPay Smart Bulletin is to inform customer agencies of a new type of phone fraud scam involving the Card Verification Value 2 (CVV2) code on the back of charge cards. Although this office cannot confirm any specific incidents of this particular scam involving government cardholders, VISA has confirmed that similar scams exist. + + +## Summary + +The GSA SmartPay Office has been made aware of a new type of phone fraud scam in which criminals who already possess personal information such as names, account numbers, and addresses ask you to verify the 3-digit Card Verification Value 2(CVV2) code on the back of your card. The CVV2 code is often asked for by merchants so that they can secure "card not present" transactions occurring over the Internet, by mail, fax, or over the phone. In many cases, the cardholder is fooled into a false sense of security by the criminal (generally posing as a bank “fraud investigator”) revealing a portion of the cardholder’s personally identifiable information before asking them to “verify” the CVV2 code on the back of their card. + + +## Action +Cardholders should be aware that banks or associations will never ask for personal information via phone or email unless the call was initiated by the cardholder. Never reveal any personal information when solicited via phone or email. Instead, if unsure, contact the bank or association directly using a phone number or email address you know is valid, to confirm that you are speaking with an authorized employee. Never use any phone numbers or hyperlinks provided to you in unsolicited phone calls or emails. Instead, use the phone numbers provided on the back of your card, or manually enter a +url that you know to be official into a separate browser (i.e. close the website in question and re-open a web browser such as Internet Explorer, Netscape, or Firefox to enter a url address that you know to be authentic). + +For more information on how to protect yourself against common scams, fraud, and identity theft, please visit the following association links: + +https://usa.visa.com/support/consumer/security.html + +https://sea.mastercard.com/en-region-sea/business/merchants/safety-and-security/suspect-fraud.html diff --git a/src/content/smart-bulletins/004.md b/src/content/smart-bulletins/004.md new file mode 100644 index 00000000..56e7e3f5 --- /dev/null +++ b/src/content/smart-bulletins/004.md @@ -0,0 +1,44 @@ +--- +title: "Smart Bulletin No. 004" +intro: "Notice Regarding Prohibition of Signing Bonuses and Lump Sum Incentives for Task Orders Awarded Under GSA SmartPay® 3" +number: "No. 004" +order: 004 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "May 31, 2018" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| May 31, 2018 | Implementation of Smart Bulletin #04 | +| July 13, 2023 | Revised for administrative format change(s) | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded + + +## Business Line(s) Affected + +Purchase, Travel, Fleet, and Integrated + + +## Introduction + +The purpose of this GSA SmartPay Policy Bulletin is to inform customer agencies and stakeholders that agencies/organizations that will award task orders under the SP3 Master Contracts are not permitted to accept signing bonuses or lump sum incentives from SP3 contractors when awarding task orders, absent agency unique authority to the contrary. + + +## Summary + +In general, pursuant to 31 U.S.C. § 3302 and absent specific statutory authority, all funds received for the use of the United States must be deposited in the general fund of the Treasury to the credit of the appropriate account, unless deposit credit of an appropriation or other fund account is authorized by law. Violation of this statute is an illegal "augmentation" of the appropriation, and funds must be returned to the Treasury and are appropriated by Congress. + +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 + +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/005.md b/src/content/smart-bulletins/005.md new file mode 100644 index 00000000..8e8e017d --- /dev/null +++ b/src/content/smart-bulletins/005.md @@ -0,0 +1,40 @@ +--- +title: "Smart Bulletin No. 005" +intro: "Notice Regarding Transaction Dispute Time Frame under GSA SmartPay® Master Contract" +number: "No. 005" +order: 005 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Oct 31, 2008" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| October 31, 2008 | Implementation of Smart Bulletin #05 | +| July 26, 2023 | Revised to update to GSA SmartPay 3 Master Contract language and remove obsolete guidance. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded + + +## Business Line(s) Affected + +Purchase, Travel, Fleet, and Integrated + + +## Introduction + +The GSA SmartPay master contract provides 90 calendar days following the transaction date to file a dispute. It is highly recommended not to delay filing a dispute when required. + + +## Summary + +According to GSA SmartPay 3 master contract Section C.3.3.14.1, “the invoice will be electronically reconciled by the agency/organization or designee, unless otherwise specified at the task order level. The account holder is responsible for notifying the Contractor of any items in dispute and shall have 90 calendar days from the transaction date to initiate a dispute, unless otherwise specified by the agency/organization. This notification of transaction dispute may occur via the electronic access system described in C.7.1 Electronic Access System, by telephone, or other electronic means (e.g., email). If a disputed item is resolved before the payment due date, the resolution shall appear on the agency’s/organization’s invoice for the next billing cycle.” + + +## Action + +Cardholders should regularly access their accounts through their servicing contractor bank’s electronic access system, verifying the charges on the account on a regular basis. As soon as a dispute is deemed necessary, cardholders should not delay in notifying the contractor bank. Submitting a dispute as early as possible will ensure the contractor bank has ample time to investigate the disputed transaction. Allowing the maximum time for investigation will give the cardholder the best chance for thorough dispute investigation and afford the bank contractor the best opportunity to charge back the merchant if necessary. \ No newline at end of file diff --git a/src/content/smart-bulletins/006.md b/src/content/smart-bulletins/006.md new file mode 100644 index 00000000..5dc41199 --- /dev/null +++ b/src/content/smart-bulletins/006.md @@ -0,0 +1,49 @@ +--- +title: "Smart Bulletin No. 006" +intro: "GSA SmartPay® Master Contract Record-Keeping Requirements" +number: "No. 006" +order: 006 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "" +lastupdated: "Nov 30, 2008" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| November 30, 2008 | Implementation of Smart Bulletin #06 | +| August 8, 2023 | Revised for administrative format change(s), updated to reflect GSA SmartPay 3 Master Contract references. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded + + +## Business Line(s) Affected + +Purchase, Travel, Fleet and Integrated + + +## Introduction + +The purpose of this GSA SmartPay Smart Bulletin is to inform customer agencies of the contractors’ record retention and reporting requirements under the GSA SmartPay 3 Master Contract. + + +## Summary + +The GSA SmartPay 3 Master Contract includes the following clauses: + +>### C.7.2.4 Record Retention and Retrieval +>In addition to the record retention requirements of FAR Part 4.703 Contractor Records Retention, the Contractor shall serve as the document repository agent for all GSA SmartPay transactions. The Contractor shall maintain electronic records of all transactions for a period of six (6) years after final contract payment. Final contract payment is defined as the final payment for the particular charge under each agency’s/organization’s task order. If the Contractor elects to add new file formats, then the Contractor shall provide a proposal to the GSA Contracting Officer that identifies the new file format and a schedule for implementation. The GSA Contracting Officer will have 30 calendar days to review and approve/disapprove the proposal. Any new file formats will be incorporated by contract modification. + +>### C.7.3 Reporting Requirements +>GSA and agencies/organizations may choose to receive some or all of the following reports +and shall determine the frequency, distribution points, and method of transmission at the task order level. The agency/organization may develop performance objectives to assess Contractor compliance with agency/organization reporting requirements at the task order level. For each performance objective, the agency/organization may specify performance standards, acceptable quality level, and a method of assessment. Examples of performance objectives for reporting include but are not limited to, timeliness and accuracy of the reports. The Contractor shall provide the ability for GSA and/or agencies/organizations to create ad-hoc reports based on program and transaction data elements. Reports shall include the ability to roll-up or break down the reports by agency/organization levels within an agency/organization (e.g., department, major components within a department, offices within major components, sub-elements within offices) and summary levels. The Contractor shall offer standard commercial reports. If the Contractor has a commercial report that will meet the stated specific need, it may propose that report as an alternative and the GSA COR shall decide if the alternative may be substituted, if demonstrated to meet the requirements. + +Transmission of all reports is required through the EAS (see C.7.1 Electronic Access System), unless otherwise specified by the agency/organization at the task order level. At a minimum, the reports shall correspond with the agency/organization billing cycle. The Contractor shall offer alternative electronic reporting cycles (including, but not limited to, daily, weekly, monthly) to meet agency/organization specific requirements. The Contractor shall provide data separated by transaction type (i.e., Purchase, Travel, Fleet) for reporting purposes, unless otherwise specified by GSA and/or the agency/organization. Release of program and transaction data is governed by 5 U.S.C. § 552, Freedom of Information Act (FOIA) in most instances. Reports shall be, in accordance with agency/organization FOIA compliance procedures. + + +## Action + +Agencies should educate their card program managers on record retention and reporting requirements. It is important to keep accounts up to date throughout the contract period of performance so that the agency is in a good position to avoid contract close-out issues at the end of the GSA SmartPay Master Contract. diff --git a/src/content/smart-bulletins/007.md b/src/content/smart-bulletins/007.md new file mode 100644 index 00000000..1944877b --- /dev/null +++ b/src/content/smart-bulletins/007.md @@ -0,0 +1,57 @@ +--- +title: "Smart Bulletin No. 007" +intro: "Foreign Currency Conversion" +number: "No. 007" +order: 007 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Apr 3, 2009" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| April 3, 2009 | Implementation of Smart Bulletin #07 | +| August 9, 2023 | Revised for administrative updates and incorporated GSA SmartPay 3 language. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded + + +## Business Line(s) Affected + + Purchase, Travel, Fleet, and Integrated + + +## 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. + +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. + + +## Summary + +VISA® and MasterCard® impose fees for transactions that involve foreign currency conversion. For example, a U.S. based cardholder travels to Europe and purchases a meal priced in euros on their travel charge card. This transaction will appear on the cardholder’s statement, as well as a separately identified fee for currency conversion. The names and mechanics of these fees vary between MasterCard® and VISA®, and are explained below. The contractor banks are permitted by the GSA SmartPay contracts to charge these fees, as long as they are disclosed to the cardholder. Typically, these fees are described in the information accompanying the card when it is first mailed to the cardholder. + +As a service to their customers, some merchants offer DCC. These services generally are less cost-effective than simply making the purchase in a foreign currency. In that way, the currency conversion rates and processes required by the GSA SmartPay master contract apply, protecting the cardholder from excessive charges. + +### VISA® - International Service Assessment (ISA) +Visa’s foreign currency exchange fee is known as the “International Service Assessment” (ISA). VISA® charges the ISA on foreign purchase transactions requiring currency conversion. If a card is accepted by a non-U.S. merchant in the same currency as that with which the card was issued, there is no ISA fee assessed by VISA®, but a Dynamic Currency Conversion fee (see below) may be assessed by the merchant. If the purchase is made in another currency and then converted to U.S. dollars, the ISA fee is 1.0%. This is the typical process when a foreign purchase is made using a U.S. dollar denominated GSA SmartPay charge card. + +### MasterCard® - Cross Border Fee (CBF) +MasterCard’s currency conversion fee is called a “Cross Border Fee.” If a card is accepted by a foreign merchant in the same currency as the charge card was issued, the CBF is 0.8%. This MasterCard® fee is in addition to any DCC fee charged by the foreign merchant to accept the purchase in U.S. dollars. For transactions involving currency conversion, MasterCard® applies a 1.0% fee. This fee will appear as a separate line on the cardholder’s statement. +ISA and CBF Rate Updates +VISA® reevaluates its ISA rate annually. MasterCard® reevaluates its CBF rate twice a year. As a result, these rates may change from time to time. To access the latest information on these rates, please contact your servicing GSA SmartPay contractor bank. + +### Dynamic Currency Conversion (DCC) +DCC is a financial service which foreign merchants may offer to convert a charge card purchase from the local (foreign) currency to the cardholders’ currency (i.e., euros to US dollars). While this may seem like a good deal to the cardholder at the time, it is key for the cardholder to ask what currency exchange rate the merchant will be using. Typically, the most cost effective purchase option is to make the purchase in a foreign currency, with VISA® or MasterCard® (as appropriate) applying the currency conversion fee in accordance with the terms of the GSA SmartPay master contract. + +Under section **C.3.3.16.2 Foreign Currency Conversion**, of the GSA SmartPay master contract, the Contractor shall not assess foreign currency conversion fees on purchases made in foreign currencies under the GSA SmartPay Program. The Contractor shall ensure that charges made in a foreign currency are converted into U.S. Dollars on the statement of account, invoice, and related reports using the most favorable conversion rate established by an interbank rate or, where required by law, an official rate. The currency conversion rate applied shall be the one in existence at the time the payment transaction is processed. The Contractor shall identify the conversion rate and any other third party fees related to foreign purchases charged on the statement of account, invoice, and related reports, unless otherwise specified at the task order level. + +## Action +Cardholders should be aware that MasterCard® and VISA® currency conversion fees are allowed to be assessed on purchases in foreign currencies under the GSA SmartPay master contracts. These fees are controlled by the terms of the contracts. + +When making non-U.S. dollar denominated purchases, it is recommended that cardholders not request a transaction be processed in any specific currency unless the cardholder is able to confirm with the merchant that the transaction costs will be lower than that available through the typical GSA SmartPay currency conversion process. Note: Transactions made on U.S. Embassy and Military installations are not assessed currency conversion fees as these locations are considered U.S. territory and transactions therefore will be billed in U.S. dollars. Fees for currency exchange services or “DCC” offered by merchants are not controlled by the GSA SmartPay contracts and are often higher than if the cardholder simply made the purchase in the foreign currency. diff --git a/src/content/smart-bulletins/008.md b/src/content/smart-bulletins/008.md new file mode 100644 index 00000000..bc64d5b3 --- /dev/null +++ b/src/content/smart-bulletins/008.md @@ -0,0 +1,56 @@ +--- +title: "Smart Bulletin No. 008" +intro: "Interchange Rates for Agencies Accepting GSA SmartPay® 3 Charge Cards" +number: "No. 008" +order: 008 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Nov 27, 2018" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| November 27, 2018 | Implementation of Smart Bulletin #08 | +| August 30, 2023 | Revised for administrative format change(s) | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +Start of the agency’s/organization’s Transactional Period of Performance under GSA SmartPay 3 through November 29, 2031, or until superseded. + + +## Business Line(s) Affected + +Purchase, Travel (CBA only), Fleet, and Integrated + + +## Introduction + +The original Smart Bulletin on this topic was issued in 2009 after the award of GSA SmartPay 2. Under GSA SmartPay 3, inter- and intra-governmental transactions and the pricing structure for these transactions have changed. This bulletin outlines the changes for agencies acting as merchants by selling products/services to other agencies (Government-to-Government, or “G2G”). + + +## Summary + +Under the GSA SmartPay 3 Master Contract, there are two types of G2G transactions defined – interchange-based G2G and non-interchange-based G2G. Based on industry, association, and agency feedback during market research and the draft Request for Proposal (RFP) process, the following changes apply to how G2G transactions are processed for the purpose of spend volume, refunds, and associated fees: + + - Interchange-based G2G Transactions – these transactions are not separately priced and will be included in the agency spend volume, thereby earning refunds at either the Standard or Large Ticket transaction refund rate found in the agency/organization task order. Whether a transaction is classified as a Standard or Large Ticket is determined by the transaction dollar amount, agreements with associations (i.e., Mastercard or Visa), and how the transaction is identified by the agency acting as the merchant (“seller”). + +- Non-interchange-Based G2G Transactions - these transactions are separately priced, resulting in a fee to the agency/organization under the established Contract Line Item Number (CLIN) for each business line as found in the agency/organization task order. These transactions will not earn refunds. + + +## Resources + +All references listed are found in the [GSA SmartPay 3 Master Contract](https://smartpay.gsa.gov/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” +- Section C.3.1.1, Tier 1: Required Product and Service Offerings, “Government-to-Government Transactions” and Table 4: Tier 1 Product and Service Offerings by Business Line + + + +## Action + +G2G transactions are characterized as low risk. However, constraints such as interchange costs and policy may limit these types of transactions through a GSA SmartPay solution (see Treasury Financial Manual (TFM), Volume I, Part 5, Chapter 7000 Credit and Debit Card Collection Transactions as well as any such subsequent announcements as made by the Department of Treasury). + +All G2G transactions shall adhere to government cash management principles for inter/intra-governmental transactions, including the requirement that funds shall not leave the Federal Government (e.g., no transfer of Federal funds, however momentary, into or outside of the Federal Government). diff --git a/src/content/smart-bulletins/009.md b/src/content/smart-bulletins/009.md new file mode 100644 index 00000000..dbda386e --- /dev/null +++ b/src/content/smart-bulletins/009.md @@ -0,0 +1,61 @@ +--- +title: "Smart Bulletin No. 009" +intro: "GSA SmartPay® – Clarification Regarding Selected Uses of Purchase and Travel Charge Cards" +number: "No. 009" +order: 009 +businessline: "Purchase, Travel, and Integrated" +published: "May 20, 2009" +lastupdated: "Mar 22, 2024" +--- + +
    +
    +

    + This Smart Bulletin was Archived on July 18, 2023 +

    +
    +
    + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| May 20, 2009 | Implementation of Smart Bulletin #09 | +| July 18, 2023 | Archived
    Refer to [Smart Bulletin NO.014](/policies-and-audits/smart-bulletins/014) | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance through July 18, 2023 + + +## Business Line(s) Affected + +Purchase, travel, and integrated (purchase & travel) + + +## Introduction + +The Center for Charge Card Management (CCCM) frequently receives inquiries from customer agencies regarding the proper use of GSA SmartPay charge cards for local travel, on official business transit fare purchases (such as Washington, DC Metro farecards and SmarTrip card reloads, taxis, and rental shuttles (vans, buses, etc.), and the rent of conference meeting space for conferences and other purposes. This bulletin, therefore, provides clarifying guidance regarding selected uses of the GSA SmartPay purchase and travel charge cards. CCCM intends to add other selected charge card uses to this Smart Bulletin from time to time as needed in order to provide clear information to customer agencies regarding proper charge card use. + + +## Summary + +1. Travel Charge Card - Use for Official Travel Only - Federal Travel Regulation (FTR) Section 301-51.6 states that the “Government contractor-issued travel charge card may be used only for official travel-related expenses.” As a result, the GSA SmartPay travel charge card may not be used for local travel expenses, as the employee is not in official travel status. CCCM is working with the GSA Office of Government-wide Policy in support of removing this language from the FTR. When and if the FTR is so modified, OCCM will issue operational guidance regarding using the GSA SmartPay® travel charge card for local travel. + +2. Purchase Card – Use for Purchasing Transit Services in Support of Local Travel on Official Business – Use of the GSA SmartPay purchase card to acquire-subway tokens (farecards, SmarTrip card reloads, etc.), taxi fares, rental shuttles, vans, and buses for employees to accomplish local travel on official business is permitted. Use of the purchase card for other than official business is prohibited and could result in the cardholder facing disciplinary and criminal penalties. + +3. Purchase Card – Use for Obtaining Rental Conference Space – Use of the purchase card to obtain short-term conference/meeting space for official business is permitted. Section CP.3.6 of the GSA SmartPay master contract states that GSA SmartPay purchase charge cards may not be used for travel or travel-related expenses. + +4. Federal Travel Regulations (FTR) were updated in 2010 to remove the restrictions on utilizing the GSA SmartPay Travel Card for local travel. Account holders traveling locally and not under an official travel authorization may use their GSA SmartPay Travel Card for local travel expenses only when expressly authorized by agency/organization-level policy. + +Section C.2.1.3 (1) Travel Business Line Scope of Work of the GSA SmartPay 3 master contract states that IBAs may be used for local travel only if authorized by the written policy of the agency/organization. + + +## Action + +Agency/Organization Program Coordinators (A/OPCs) shall ensure their charge card programs are operated and managed in accordance with applicable GSA and agency regulations, policies, and procedures, including those provided above. \ No newline at end of file diff --git a/src/content/smart-bulletins/010.md b/src/content/smart-bulletins/010.md new file mode 100644 index 00000000..b78ada50 --- /dev/null +++ b/src/content/smart-bulletins/010.md @@ -0,0 +1,47 @@ +--- +title: "Smart Bulletin No. 010" +intro: "Tax Exemption for the Travel Card" +number: "No. 010" +order: 010 +businessline: "Travel, Integrated" +published: "May 4, 2010" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| May 4, 2010 | Implementation of Smart Bulletin #10 | +| 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 + +## Effective Date + +From Issuance until superseded + + +## Business Line(s) Affected + +Travel and Integrated (travel) + + +## Introduction + +GSA’s Office of Travel, Transportation and Asset Management has historically maintained tax exemption forms and other travel related information on their portion of the GSA website. Upon inspection of the site, it was determined that the forms and other tax related information maintained on their site were no longer accurate and had become outdated. As a result, the site was taken down and users are now being directed to the GSA SmartPay website. + + +## Summary + +1. In 2008, the Center for Charge Card Management (CCCM) began working with states to update their tax exemption information for the transition to the GSA SmartPay 3 program. As our office received letters from the states, we posted them to our website. There are a few states which refuse to provide any response to our letters requesting tax exemption information. + + +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 + + +## 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/ diff --git a/src/content/smart-bulletins/011.md b/src/content/smart-bulletins/011.md new file mode 100644 index 00000000..24735b99 --- /dev/null +++ b/src/content/smart-bulletins/011.md @@ -0,0 +1,47 @@ +--- +title: "Smart Bulletin No. 011" +intro: "Federal Strategic Sourcing Initiatives (FSSI) Blanket Purchase Agreements (BPAs)" +number: "No. 011" +order: 011 +businessline: Purchase, and Integrated" +published: "August 27, 2019" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| August 27, 2019 | Implementation of Smart Bulletin #11 | +|September 20, 2023 | Revised for administrative format change(s) | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +This Smart Bulletin becomes effective upon issuance and shall remain in force until modified or rescinded. + + +## Business Line(s) Affected + +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. + + +## Summary + +**FSSI OS4** - The Federal Strategic Sourcing Initiative for Office Supplies Fourth Generation (FSSI OS4) is GSA’s latest FSSI solution for office supplies. GSA’s new and improved MAS 75 features two new and Enhanced Special Item Numbers (SINs) known as OS4. They are purchasing channel solutions that help federal customers achieve significant savings on their office supply purchases. The awards are the result of a collaborative team effort among customer agencies across the federal government. The new MAS 75 Enhanced SINs include all of the improvements that made FSSI OS3 a Best In Class solution. By combining the two current solutions (Legacy MAS 75 and FSSI OS4), this new solution will provide an opportunity to achieve significant savings and meet sustainable acquisition and other socioeconomic goals. A major objective of the new solution is to increase opportunities for small business participation by at least five percent (5%). + + +## Resources + +Please visit the website below for additional information on Federal Strategic Sourcing Initiatives. +[FSSI OS4](https://www.gsa.gov/buy-through-us/purchasing-programs/federal-strategic-sourcing-initiative/fssi-os4) + + +## Action + +Agency/Organization Program Coordinators (A/OPCs) are encouraged to provide this bulletin with resource links to purchase and integrated cardholders. Agencies are encouraged to use their purchase or integrated charge cards in conjunction with FSSI offerings to save money and better use taxpayer funds. Some agencies have committed to use specific [FSSI](https://www.gsa.gov/buy-through-us/purchasing-programs/federal-strategic-sourcing-initiative/fssi-os4) vehicles for certain purchases; A/OPCs shall ensure +such policies are addressed in the training and other communications to their cardholders, as appropriate. In addition, A/OPCs may direct their cardholders to the FSSI portion of the GSA SmartPay website. \ No newline at end of file diff --git a/src/content/smart-bulletins/012.md b/src/content/smart-bulletins/012.md new file mode 100644 index 00000000..b8aae81b --- /dev/null +++ b/src/content/smart-bulletins/012.md @@ -0,0 +1,68 @@ +--- +title: "Smart Bulletin No. 012" +intro: "Executive Branch Agency Reduction in Convenience Check Usage" +number: "No. 012" +order: 012 +businessline: "Purchase and Integrated" +published: "May 17, 2016" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| May 17, 2016 | Implementation of Smart Bulletin #12 | +| September 13, 2023 | Revised for administrative updates | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded + + +## Business Line(s) Affected + +Purchase and Integrated (purchase) + + +## Introduction + +The Office of Federal Financial Management (OFFM) within the Office of Management and Budget (OMB), and GSA’s Center for Charge Card Management (CCCM) began requiring customer agencies to reduce the use of convenience checks in FY2010. Agencies have done a tremendous job in reducing the number of checks written as well as the total dollar amount spent through convenience checks. However, the need to continue with convenience check reductions still exists. The amount each agency will need to consider reducing its use of convenience checks and convenience check spend will be announced during the first Quarterly Agency/Organization Program Coordinator (A/OPC) meeting of the new fiscal year. OCCM will continue to monitor the progress of this initiative and will report the results to agencies during each Quarterly A/OPC meeting in January, April, July and October. Results will also be provided to OMB/OFFM on a quarterly basis. + + +## Summary + +1. The Debt Collection Improvement Act of 1996, 31U.S.C. 3332, requires that, subject to the authority of the Secretary of the Treasury (Secretary) to grant waivers, all Federal payments (other than payments under the Internal Revenue Code of 1986) made after January 1, 1999, must be made by electronic funds transfer (EFT). It is Treasury’s view that a payment made by a third-party draft or convenience check in this manner is a Federal payment, and therefore must be made by EFT unless a waiver is available. The fact that third-party drafts and convenience checks are not drawn against an account of the United States Government does not exclude them from the category of Federal payment. EFT may be waived under the following circumstances: + +
      +
    1. Hardship to an individual;
      2. +
    2. Payment in a foreign country where EFT is not available;
      3. +
    3. Payments in a disaster area;
      4. +
    4. National emergency declared by the President or Congress;
      5. +
    5. Where a threat may be posed to national security;
      6. +
    6. (one-time non-recurring) payment and the cost of making the payment via electronic funds transfer exceeds the cost of making the payment by check*; and
      7. +
    7. unusual and compelling urgency.
      8. +
    + +*In calculating the cost of making a payment, the agency may consider the administrative cost of processing a purchase order and making payments on the order. + +2. CCCM recognizes that convenience checks with certain merchants or in unique circumstances may be unavoidable. However, due in part to the issues listed below, one of the hallmarks of a well-managed charge card program is to maximize card use while reducing check use. Using convenience checks has the following disadvantages: + +
      +
    1. Refund rates on check transactions are generally much lower than purchase card transactions;
      2. +
    2. Internal controls and management data are less robust; and
      3. +
    3. Checks are less environmentally responsible.
      4. +
    + + + +3. Agencies shall take the following actions to reduce convenience check use whenever practical and possible: +
      +
    1. If convenience checks are being written to a merchant where there is also purchase card activity, discontinue use of convenience checks with that merchant ; and
      2. +
    2. For merchants that do not accept the purchase card, find and use alternate merchants that do accept the purchase card and can provide the same or similar products/services whenever possible.
      3. +
    + + +## Action + +Executive agencies shall continue to take appropriate action to reduce the quantity and total dollar amount of convenience checks written. This reduction is not intended to adversely affect mission accomplishment. Agencies may continue to use convenience checks when mission needs require it in conformance with DCIA and OMB Circular A 123, Appendix B, Chapter 12. diff --git a/src/content/smart-bulletins/013.md b/src/content/smart-bulletins/013.md new file mode 100644 index 00000000..86fa93fd --- /dev/null +++ b/src/content/smart-bulletins/013.md @@ -0,0 +1,48 @@ +--- +title: "Smart Bulletin No. 013" +intro: "Housing Assistance Tax Act of 2008 Final Regulations" +number: "No. 013" +order: 013 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Sep 14, 2010" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| September 14, 2010 | Implementation of Smart Bulletin #13 | +| July 19, 2023| Revised for administrative updates and incorporated GSA SmartPay 3 language. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +This Smart Bulletin becomes effective upon issuance and shall remain in force until modified or rescinded. + + +## Business Line(s) Affected + +All Business Lines + + +## Introduction + +On August 16, 2010, The Department of Treasury, Internal Revenue Service (IRS) posted the final rule in the Federal Register containing regulations to implement Section 6050W of the Housing Assistance Tax Act of 2008 (HATA) entitled Information Reporting for Payments Made in Settlement of Payment Card and Third Party Network Transactions. The document outlines the final regulations relating to information reporting requirements, information reporting penalties, and backup withholding requirements for payment card and third-party network transactions. + +https://www.congress.gov/bill/110th-congress/house-bill/5720 + + +## Summary + +1. The final regulations require that payment settlement organizations (e.g., acquiring banks, third-party settlement organizations) report payments in settlement of payment card and third-party network transactions for each calendar year beginning January 1, 2011 (calendar year 2011). NOTE: Agencies/organizations will still be responsible for 1099 reporting for calendar year 2010 in January of 2011. + +2. In the case of payment card transactions, merchant acquiring banks will be responsible for reporting payment card transaction information via a new form 1099-K (Merchant Card and Third Party Payments) to the IRS. Reporting will be required for all payment card transactions at all dollar thresholds. Payment cards include but are not limited to, credit cards, debit cards, and stored value cards. + +3. In the case of third-party network transactions (e.g., PayPal or similar organizations), the third-party settlement organization will be responsible for reporting third-party network transaction information via a new form 1099-K (Merchant Card and Third Party Payments) to the IRS. Reporting will be required for transactions where the aggregate amount of the transactions exceeds $20,000, and the aggregate quantity of the transactions exceeds 200 with respect to each payee. + +4. The final regulations state that convenience check transactions are not considered payment card transactions based on the fact that they are processed as checks. Therefore, 1099 reporting on convenience checks is exempt from the final 6050W regulations. + + +## Action + +Agencies/organizations will no longer be responsible for 1099 reporting on charge card transactions and third-party network transactions beginning on January 1, 2011 (calendar year 2011). Agencies/organizations will still be responsible for 1099 reporting on convenience checks in calendar year 2011, utilizing current processes and procedures for convenience check reporting under IRS Codes 6041 and 6041(a). \ No newline at end of file diff --git a/src/content/smart-bulletins/014.md b/src/content/smart-bulletins/014.md new file mode 100644 index 00000000..0025caee --- /dev/null +++ b/src/content/smart-bulletins/014.md @@ -0,0 +1,40 @@ +--- +title: "Smart Bulletin No. 014" +intro: "Executive Branch Agency Reduction in Convenience Check Usage" +number: "No. 014" +order: 014 +businessline: "Travel, Integrated" +published: "Sep 19, 2019" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| September 19, 2019 | Implementation of Smart Bulletin #14 | +| July 26, 2023 | Revised for administrative updates and incorporated SmartPay 3 language. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +This Smart Bulletin becomes effective upon issuance and shall remain in force until modified or rescinded. + + +## Business Line(s) Affected + +Travel, Integrated (Travel) + + +## Summary + +Federal Travel Regulation (FTR) Amendment 2010-02 which became effective on June 4, 2010, deleted references to local travel and clarifies that the FTR applies only when an employee is on temporary duty (TDY) travel. (See Federal Register/Vol. 75, No. 86, pg. 24434). + +In acknowledgement of this amendment, C.2.1.3 Travel Business Line Scope of Work of the GSA SmartPay3 Master Contract states “Travel solutions may be utilized for local travel expenses in accordance with agency/organization policies and procedures and requirements described in P.L. 112-194 The Government Charge Card Abuse Prevention Act of 2011, P.L. 105-264, and the OMB Circular A-123, Appendix B." This allows an option for non-Department of Defense (DoD) customer organizations to permit use of the travel charge card for local travel in accordance with agency/organization policies and procedures. + +OMB Circular No A-123 Appendix B revised August 27, 2019 states in chapter 2.5 that controls are required to ensure the travel business line is used for local travel as authorized by agency policy. Chapter 4.5 includes local travel as a required training element in cardholder training where applicable. + + +## Action + +Any non-DoD agency or organization that wishes to pursue the use of travel cards for local travel should develop agency/organization specific policies and procedures to be utilized for use of the travel charge card in support of local travel. +Agencies/organizations that choose to do so should also include local travel in their cardholder training. diff --git a/src/content/smart-bulletins/015.md b/src/content/smart-bulletins/015.md new file mode 100644 index 00000000..d0bffce0 --- /dev/null +++ b/src/content/smart-bulletins/015.md @@ -0,0 +1,77 @@ +--- +title: "Smart Bulletin No. 015" +intro: "GSA SmartPay- Going Green" +number: "No. 015" +order: 015 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Jul 6, 2011" +lastupdated: "Mar 22, 2024" +--- + +
    +
    +

    + This Smart Bulletin was Archived on August 16, 2023 +

    +
    +
    + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| July 6, 2011 | Implementation of Smart Bulletin #15 | +| August 16, 2023 | Archived | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance through August 16, 2023 + + +## Business Line(s) Affected + +All Business Lines + + +## Introduction + +On October 5, 2009, President Obama set sustainability goals for Federal agencies through Executive Order (EO) 13514. The GSA Administrator, Martha Johnson, set a Zero Environmental Footprint (ZEF) goal for the agency. When Administrator Johnson announced this “unbelievable, wild, magnificent, over the top goal” at the 2010 GSA Expo, she highlighted the need for a strong partnership between GSA and the agencies it services. “Greening” Federal agencies may be considered a challenging task, but GSA SmartPay is making it easier for Agency/Organization Program Coordinators (A/ OPCs) to contribute to the sustainability effort at their agencies. + +## Summary + +The GSA SmartPay program allows A/OPCs to improve the environment by potentially implementing the following best practices: + +1. **Save a Tree** (and consequently save energy, improve water quality, and clean the air): + +
      +
    1. Encourage travel cardholders to contact your bank to sign up for electronic statements, payments, and reporting
      2. +
    2. Avoid convenience checks! Ask cardholders to seek out vendors who accept the purchase card. Use the GSA SmartPay purchase card or cardless accounts to pay vendors who do not typically accept card-based transactions. Note: Effective January 1, 2013, convenience checks of $10,000 or more will be subject to a three percent withholding pursuant to Section 511 of the Tax Increase Prevention and Reconciliation Act (TIPRA).
      3. +
    + + +2. **“Find it. Fuel it. Go.”** Help cardholders find fueling stations for alternative fuel vehicles with the U.S. Department of Energy’s Alternative Fueling Station Locator (http://www.afdc.energy.gov/afdc/locator/stations/). Utilize the locator APP for smartphones to find fueling stations on the go. Some locations can’t be precisely located by the mapping application, so the U.S. Department of Energy recommends first calling the station to verify location, hours of operation, access, and whether the government fleet card is accepted. In order to meet President Obama’s May 24, 2011 Memorandum on Federal Fleet Performance, agencies will be leasing or purchasing only alternative fuel vehicles. + +3. **Utilize GSA’s Travel Management Information Service (MIS)**. MIS provides travel spending data that can be used for meeting regulatory requirements, better managing spend, and more effectively procuring travel at better prices from suppliers. It includes the most accurate and transparent CO2 emissions calculator available for airline travel. The Department of Energy recommends this tool to all Federal agencies for measuring CO2 emissions for business air travel. + +4. **Telepresence Centers:** GSA’s Telepresence, an immersive virtual meeting experience, enables federal employees to save time and money and be sustainable. Use a local telepresence room, instead of boarding a plane, to interact with colleagues or vendors anywhere in the world via high-definition video, high-fidelity sound, and advanced collaboration tools. GSA will have a 15- site network including its 11 regional headquarters buildings and four locations in the Washington, D.C. area. By the Fall of 2011, we expect agencies will be able to reserve the telepresence center with the GSA SmartPay purchase card. + +5. **Buy Green:** Agencies are required to purchase green products in order to reduce greenhouse gas emissions, create markets, improve the environment, increase building and fleet energy efficiency, increase water efficiency, and improve the indoor air environment and worker safety. There is a green alternative for many products/services that we commonly buy. Go to www.gsa.gov/greenproductscompilation for the product list. Also, review Part 23 of the FAR. + +
      +
    1. “Green” products include EPA-designated recycled content products, Energy Star qualified products and Federal Energy Management Program (FEMP) designated energy-efficient products, WaterSense water-efficient products, alternative fuel vehicles, biobased products, environmentally preferable products, and products with no or low toxic and hazardous material content.
      2. +
    2. Encourage your cardholders to use the GSAAdvantage! Environmental Aisle to procure green products and services with the GSA SmartPay purchase card. (https://www.gsaadvantage.gov/advantage/search/ specialCategory.do?cat=ADV.ENV)
      3. +
    3. Use the GSAAdvantage! Spend Analysis Program (ASAP) reports to monitor and track total and improved spend on green products. (https:// www.asap.gsa.gov/)
      4. +
    4. When purchasing from DOD EMALL, ask cardholders to be sure to utilize the “Green Purchases” reports that detail items with environmentally friendly attribute codes that have been purchased by various customers on DOD EMALL. Also, select “yes” when asked if you would like to search for items in the “Green Corridor” only. https://dod-emall.dla.mil/acct/
      5. +
    + +6. **Talk to the Banks:** Find out what they do! Contact your bank POC or check out their website to find out about paperless billing and e-payments. As an A/ OPC, ask about other options, such as the use of recycled plastic for cards. U.S. Bancorp not only offers paperless billing and e-payments but also the use of recycled plastic for cards. Citibank is committed to the United Nations Environment Programme Plant for the Planet: Billion Tree Campaign and has funded the planting of over 13,300 saplings. JPMorgan Chase has eliminated enough paper from their business processes to save over 49,000 trees or an area roughly four times the size of New York City! + +7. **Attend the annual GSA SmartPay Conference or bi-annual Beyond Plastics** Virtual Conference! While attending one or both of these conferences, physically or virtually attend one or more of the green-specific courses or “moderated chats” being offered. Learn new and innovative solutions offered through the GSA SmartPay program and how to use the card in the most environmentally responsible way. Note: These conferences are not open to cardholders. + +## Action +Agency/Organization Program Coordinators (A/OPCs) are encouraged to work with their agency to increase the use of green purchasing options. Read the SmartBlog to stay current on what the GSA SmartPay program is doing to make it easier for A/OPCs and cardholders to contribute to the sustainability goals set forth in EO 13514. Email gsa_smartpay@gsa.gov to share success stories and new ideas for how the GSA SmartPay program can contribute even more to the Federal Government’s sustainability effort. diff --git a/src/content/smart-bulletins/016.md b/src/content/smart-bulletins/016.md new file mode 100644 index 00000000..e08c5866 --- /dev/null +++ b/src/content/smart-bulletins/016.md @@ -0,0 +1,65 @@ +--- +title: "Smart Bulletin No. 016" +intro: "General Excise Taxation of Sales of Tangible Personal Property in Hawaii" +number: "No. 016" +order: 016 +businessline: "Purchase and Integrated" +published: "Aug 24, 2011" +lastupdated: "Mar 22, 2024" +--- + +
    +
    +

    + This Smart Bulletin was Archived on July 24, 2023 +

    +
    +
    + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| August 24, 2011 | Implementation of Smart Bulletin #16 | +| July 24, 2023 | Archived | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance through July 24, 2023 + + +## Business Line(s) Affected + +Purchase and Integrated (purchase only) + + +## Introduction + +The purpose of this Smart Bulletin is to clarify the application of the general excise tax to sales of tangible personal property to the Federal government (Act 105, Session Laws of Hawaii (SLH) 2011), and to clarify the Hawaiian state grandfathering rules of Act 105 for Requests for Proposals (RFPs) issued by the Federal government. + +## Summary + +**Sales of Tangible Personal Property to the Federal Government and Credit Unions** It is important to note that excise taxes are not charged directly to consumers. In most cases, an excise tax is a tax paid by merchants as part of doing business in a state. The merchant pays the excise tax directly to the state however, consumers may also see an increase in prices as a result of the excise tax levied upon the merchant’s business. + +Section 237-25(a)(3), Hawaii Revised Statutes (HRS), exempts the general excise tax on all sales as well as the gross proceeds of all sales of tangible personal property sold by any person licensed under Chapter 237, HRS, to the United States (including any agency, instrumentality, or Federal credit union thereof but not including national banks), and to any state-chartered credit union. + +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. + +**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. + +## Action + +The Hawaiian government is not assessing a tax directly on government spend; they are suspending an exemption of an excise tax on businesses in Hawaii. The excise tax may be embedded in the price charged to the business' customers and may be passed along to the Federal government. The Federal government has no recourse in the matter. diff --git a/src/content/smart-bulletins/017.md b/src/content/smart-bulletins/017.md new file mode 100644 index 00000000..9dfca82a --- /dev/null +++ b/src/content/smart-bulletins/017.md @@ -0,0 +1,55 @@ +--- +title: "Smart Bulletin No. 017" +intro: "Brands (Visa/Mastercard) to Permit Merchant Surcharges" +number: "No. 017" +order: 017 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Jan 27, 2013" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| January 27, 2013 | Implementation of Smart Bulletin #17 | +| August 16, 2023 | Revised to update for administrative changes. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +This Smart Bulletin becomes effective upon issuance and shall remain in force until +modified or rescinded. + + +## Business Line(s) Affected + +Purchase, Travel, Fleet, and Integrated + + +## Introduction + +This bulletin addresses surcharges merchants may choose to impose for accepting credit cards and GSA SmartPay charge cards. + +## Summary + +Surcharges are fees that a retailer chooses to add to the cost of a purchase when a customer uses a charge card or credit card product. As a result of the settlement between a class of retailers and brands on January 27, 2013, merchants in the United States and U.S. Territories will be permitted to impose a surcharge on cardholders when a charge card or credit card is used as a form of payment. + +Please note that not all merchants will choose to impose a surcharge, and each state may have its own policy regarding surcharge allowability. + +In accordance with brand rules, the following limitations apply to merchant-imposed surcharges: +- The surcharge amount is limited to the specific and negotiated acceptance rate of a merchant and the networks; meaning that merchants are not allowed to profit from choosing to assess surcharges. For example, if a merchant’s negotiated acceptance rate with VISA and MasterCard is 3%, the merchant is allowed to impose a surcharge of no more than 3% of the total transaction value. Please note that the total surcharge rate a merchant can impose cannot exceed 4% in any State. +- Merchants are prohibited from imposing different surcharge amounts for different networks. For example, a merchant cannot impose a 3% surcharge for a VISA or MasterCard network product and a 2% surcharge for a non-VISA or MasterCard network product. In this example, the merchant would only be able to add a surcharge of up to 2% for all charge cards and credit cards accepted. +- Merchants must post clear notice and signage of imposed surcharges, which includes brick and mortar locations and ecommerce portals. +- All surcharges must be documented as a separate transaction line item in receipts. +For more information, please refer to VISA and MasterCard policy at: + +https://usa.visa.com/content/dam/VCOM/global/support-legal/documents/merchant-surcharging-qa-for-web.pdf + +https://www.mastercard.us/en-us/business/overview/support/merchant-surcharge-rules.html + +https://www.mastercard.us/content/dam/public/mastercardcom/na/us/en/documents/Merchant_Surcharge_FAQ.pdf + + +## Action + +A/OPCs should ensure cardholders and other charge card management personnel are aware of the possibility of surcharges when making purchases using GSA SmartPay charge cards. If a merchant is imposing a surcharge, the cardholder may choose to consider another merchant that offers the same or similar item(s) to avoid paying the surcharge. diff --git a/src/content/smart-bulletins/018.md b/src/content/smart-bulletins/018.md new file mode 100644 index 00000000..dca107d9 --- /dev/null +++ b/src/content/smart-bulletins/018.md @@ -0,0 +1,56 @@ +--- +title: "Smart Bulletin No. 018" +intro: "Visa’s Government and Higher Education Payment Program – Updates/Changes" +number: "No. 018" +order: 018 +businessline: "Purchase and Integrated" +published: "Feb 19, 2013" +lastupdated: "Mar 22, 2024" +--- + +
    +
    +

    + This Smart Bulletin was Archived on August 1, 2023 +

    +
    +
    + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| February 19, 2013 | Implementation of Smart Bulletin #18 | +| August 1, 2023 | Archived | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance through August 1, 2023 + + +## Business Line(s) Affected + +Purchase, and Integrated + + +## Introduction + +The GSA SmartPay government-wide commercial charge card services contracts offer two primary charge card brands through its contractor banks: VISA® and MasterCard®. This bulletin addresses the changes to Visa’s Government and Higher Education Payment Program (formerly called the “Tax Payment Program”) to allow merchants within certain Merchant Category Codes (MCCs) encompassing government and institutions of higher education the option of charging a service fee when payment is made using consumer credit or debit cards or when using commercial card products. Note that these fees have been permitted by MasterCard for some time; VISA is now changing its policies in a similar manner. + +## Summary + +Note that not all merchants under the above MCCs will impose service fees. In addition, some states have laws that limit or do not allow service fees. As of February 19, 2013, the following states limit or do not allow service fees: California, Colorado, Connecticut, Florida, Kansas, Maine, Massachusetts, New York, Oklahoma and Texas. Cardholders who are charged a service fee in any of the above-mentioned states should first check the State Attorney General's website to review the statute(s) governing service fees. If it’s determined a service fee has been improperly assessed, the cardholder should dispute the charge with the contractor bank. + + +## Action + +Cardholders and charge card management personnel should be aware of the possibility of merchants assessing service fees on open market micro-purchases from government and higher education institutions, as identified above. Level 1 Agency/Organization Program Coordinators are asked to ensure card management, cardholders, approving officials, and cardholders throughout their organization are advised of the potential for service fees to be assessed on charge card transactions. When faced with a merchant intending to assess a service fee for a transaction, it is recommended that cardholders be advised to consider other sources of similar supplies/services, if available, which do not assess a fee. The level of such market research action taken should be commensurate with mission needs, the value and risks associated with the purchase, etc. + +Furthermore, where the card is used as a payment tool under a government contract, cardholders first should consult with the cognizant contracting officer before paying any such service fees to ensure they are allowable under the contract. + + diff --git a/src/content/smart-bulletins/019.md b/src/content/smart-bulletins/019.md new file mode 100644 index 00000000..a618ad21 --- /dev/null +++ b/src/content/smart-bulletins/019.md @@ -0,0 +1,79 @@ +--- +title: "Smart Bulletin No. 019" +intro: "Amazon.com Tax Exemption Procedures" +number: "No. 019" +order: 019 +businessline: "Purchase and Integrated" +published: "Apr 29, 2015" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| April 29, 2015 | Implementation of Smart Bulletin #19 | +| August 7, 2023 | Revised for administrative and formatting changes. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +This Smart Bulletin becomes effective upon issuance and shall remain in force until +modified or rescinded. + + +## Business Line(s) Affected + +Purchase, and Integrated + + +## Introduction + +The Supremacy Clause of the Constitution does not permit States to levy taxes directly on the Federal Government when the Federal Government is directly responsible for paying the bill. Therefore, when using a Centrally Billed Account, such as a GSA SmartPay Purchase Card, you will be exempt from sales tax in EVERY state and U.S. Territory. However, in order to obtain tax exemption, companies such as Amazon have set up a Tax Exemption Program, in which you must enroll, in order to receive tax exemption at the point of sale. This Smart Bulletin will describe the steps that must be taken to enroll in this program, and in which states it is necessary. + + +## Summary + +Items purchased through Amazon.com LLC or its subsidiaries and shipped to the following states are subject to tax. However, the Federal Government may receive tax exemption in these states by Enrolling in the “Amazon Tax Exemption Program (ATEP).” + +- Arizona +- California +- Kansas +- Kentucky +- New York +- North Dakota +- Pennsylvania +- Texas +- Washington + +The Federal Government should automatically receive tax exemption for items shipped to the other 41 states. + + +## Action + +### How to Enroll in the Amazon Tax Exemption Program +1. Log in to Amazon.Com and place your cursor over “Your Account” on the top right corner of the screen +2. On the drop-down menu, select “Your Account” +3. Scroll down to “Settings” and Select “Amazon Tax Exemption Program”, which is the second link from the bottom +4. Upload the Tax Exemption Form for the state to which the item will be shipped 5. Accept the Terms & Conditions if authorized to do so +6. Select “Upload” and complete the remaining steps to complete enrollment, and make your purchase + +### Alternative ID Number +Please consult with the Department of Revenue to obtain an alternative ID number or proof of government tax exemption status to provide to Amazon for those states that do not require forms. + +### Request a Tax Refund +If taxes are improperly charged, please complete the following steps for a tax refund: + +For products sold by Amazon.com LLC or Amazon Digital Services, Inc., or sold by other sellers and fulfilled by Amazon: +1. Place your order and wait for your shipment confirmation. +2. Submit your tax-exempt documentation for the state to which your items shipped by fax or e-mail in order to receive a refund of any sales tax. Amazon’s fax number is 206-266-2005. You may also send scanned copies in PDF format to tax-exempt@amazon.com. For more information about tax-exempt documentation, go to Tax Exempt Documentation. + +Please include the following: +- Your order number (17 digits in this format: XXX-XXXXXXX-XXXXXXX). • E-mail address. +- Acceptable proof of your exempt status (as outlined above). +- The name of the seller who sold the item(s). +- The name of the organization that purchased the item(s). +- If sending a fax, mark your fax "Attn: Amazon Tax Exempt". + +### IMPORTANT LINKS: +Amazon Tax Exemption FAQs: +http://www.amazon.com/gp/help/customer/display.html/ref=help_search_1-2?ie=UTF8&nodeId=200768990&qid=1365193730&sr=1-2 diff --git a/src/content/smart-bulletins/020.md b/src/content/smart-bulletins/020.md new file mode 100644 index 00000000..0c38db95 --- /dev/null +++ b/src/content/smart-bulletins/020.md @@ -0,0 +1,106 @@ +--- +title: "Smart Bulletin No. 020" +intro: "What You Need to Know About State Taxes" +number: "No. 020" +order: 020 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Apr 10, 2020" +lastupdated: "Mar 22, 2024" +--- + +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. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From issuance until superseded. + + +## Business Line(s) Affected + +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/). + + +## 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 +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 +- 4615 +- 5563 +- 5565 +- 5568 +- 6900 +- 7071 +- 7088 + +### What are the Different Types of Federal Government Charge Cards? +*Centrally Billed Accounts (CBA)* +The Federal Government is billed directly for the purchase of goods and services using a GSA SmartPay charge card and, therefore, is responsible and liable for making payment. In accordance with legal precedent, as the Federal Government is directly liable for payment, CBAs are exempt from direct State sales tax in all 50 States and U.S. territories. CBAs include the following: +- GSA SmartPay Purchase Card +- GSA SmartPay Travel CBA Card +- GSA SmartPay Travel Tax Advantage Card +- GSA SmartPay Fleet Card +- GSA SmartPay Integrated Card + +Please note that for the GSA SmartPay Travel Cards and GSA SmartPay Tax Advantage Card **only**, the following 6th digit on the BIN will determine if the account is a CBA: +- 0 +- 5 +- 6 +- 7 +- 8 +- 9 + +The 6th digit identifier **does not** apply to GSA SmartPay Purchase, Fleet, and Integrated business lines. + +*Individually Billed Accounts (IBA)* +Cardholders, and not the Federal Government, are directly billed for the purchase of goods and services using a GSA SmartPay charge card. The GSA SmartPay IBA Travel Card is the only GSA SmartPay solution that is individually billed. States are not required to honor State sales tax exemption for IBAs. However, many States choose to offer State sales tax exemption as a courtesy to the Federal Government. Please note that for agencies using split disbursement for IBAs, the cardholder is still responsible for the payment, and as such, transactions may still be subject to State sales tax. For GSA SmartPay Travel Cards only, the following 6th digit on the BIN will determine if the account is an IBA: +- 1 +- 2 +- 3 +- 4 + + +### Gross Receipts Sales Tax + +There are a few States that do not directly assess State sales tax to consumers at the point of sale but instead assess a gross receipts tax directly on vendors. The vendor can choose to pass along this tax to consumers. If a vendor chooses to pass along a gross receipts tax on a CBA transaction, it is not considered a State sales tax, and therefore, it is allowable. Please note that a vendor in these States is not required to pass along the amount of the gross receipts tax to the cardholder. For more information about specific States, please visit the interactive State sales tax map. + +## Action + +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 +- Contact the vendor to verify State sale tax exemption status, as applicable. Should the +Vendors not honor State sales tax exemption in States that do honor State sales tax +exemption, please identify an alternate vendor that will honor the exemption +- In accordance with the *Travel Transportation and Reform Act of 1998*, please use an +official government travel card when on official government travel. For applicable States, +States are not required to honor State sales tax exemption when a non-Federal +Government charge/credit card is used as a form of payment +- When required by State law, policy, or regulation, please present Federal Government +identification, purchase orders, or travel orders to vendors +- When in doubt, please follow your agency’s State tax policy +- Maintain a copy of all travel card receipts that are over $75 for 6 years and 3 months, or +in accordance with agency policy +- Monitor accounts regularly for improperly applied State sales tax + +## Resources +Please visit the GSA SmartPay website for the following: +- Interactive State sales tax map +- SmartTax Vendor Guide +- Common questions + + diff --git a/src/content/smart-bulletins/021.md b/src/content/smart-bulletins/021.md new file mode 100644 index 00000000..cb8e56da --- /dev/null +++ b/src/content/smart-bulletins/021.md @@ -0,0 +1,81 @@ +--- +title: "Smart Bulletin No. 021" +intro: "OMB Memorandum M-13-21 and Charge Card Compliance Summary" +number: "No. 021" +order: 021 +businessline: "Purchase, Travel, and Integrated" +published: "Sep 6, 2013" +lastupdated: "Mar 22, 2024" +--- + +
    +
    +

    + This Smart Bulletin was Archived on August 23, 2023 +

    +
    +
    + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| September 6, 2013 | Implementation of Smart Bulletin #21 | +| August 23, 2023 | Archived
    Refer to [Smart Bulletin No. 030](/policies-and-audits/smart-bulletins/030) | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance through August 23, 2023 + + +## Business Line(s) Affected + +Purchase, Travel, and Integrated + + +## Introduction + +The purpose of this Smart Bulletin is to provide a summary of the requirements contained in OMB Memorandum M-13-21 and to provide agency/organization program coordinators with a copy of the compliance summary document addressed in the memorandum. + + +## 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 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: + +### Implementation of the Charge Card Abuse Prevention Act of 2012 PL 112-194 and OMB M-13-21 + +| Due Date | Report | Authority | Completed By | Sent To | Sent Via | See | +|----------------------------------------------------------|--------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------|---------------------------------------------------|------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------| +| Annually, November 15 | Agency Assurance Statement on Internal Controls | PL 112-194; OMB A-123 Appendix A; OMB M-13-21 | Agency Management and CFO | OMB | Agency PAR/AFR | [OMB Circular A-123](https://obamawhitehouse.archives.gov/omb/circulars_a123_rev) | +| Varies - See OMB Circular A-123, Appendix B, Chapter 3.1 | Charge Card Management Plans | OMB A-123 Appendix B Chapter 3- Charge Card Management Plan; OMB M-13-21 | Agency Management and A/OPC | Agencies keep & update; Due as requested from OMB | | [OMB Circular A-123, Appendix B](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) | +| Annually, December 29 | Narrative Reporting | OMB A-123 Appendix B Chapter 5 – Performance Metrics and Data Requirements; OMB M-13-21 | Agency Management and A/OPC | GSA | omba123appbreporting@gsa.gov | [OMB Circular A-123, Appendix B](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) | +| Annually, December 29 | Statistical Reporting | OMB A-123 Appendix B Chapter 5 – Performance Metrics and Data Requirements; OMB M-13-21 | Agency Management and A/OPC | GSA | omba123appbreporting@gsa.gov | [OMB Circular A-123, Appendix B](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) | +| Annually, December 31 | Semi-annual Joint Purchase and Integrated Card Violation Report | PL 112-194; OMB M-13-21; OMB A-123 Appendix B Chapter 5 – Performance Metrics and Data Requirements; OMB M-13-21 | Each executive agency with more than $10,000,000 in purchase card spending | OMB | OIG and/or Agency Management | [OMB Circular A-123, Appendix B](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) | +| Annually, January 31 | IG Report on agency implementing audit recommendations for travel and purchase cards | PL 112-194; OMB M-13-21; OMB A-123 Appendix B Chapter 2 – Internal Controls; OMB M-13-21 | OIG | OMB | OIG | [OMB Circular A-123, Appendix B](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) | +| Annually | IG Risk Assessment on purchase cards | PL 112-194; OMB M-13-21; OMB A-123 Appendix B Chapter 2 – Internal Controls; OMB M-13-22 | Each executive agency OIG | Agency Head | OIG | [OMB Circular A-123, Appendix B](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) | +| Annually | IG Risk Assessment on travel cards | PL 112-194; OMB M-13-21; OMB A-123 Appendix B Chapter 2 – Internal Controls; OMB M-13-22 | Each executive agency with more than $10,000,000 in travel card spending, or as deemed appropriate by OIG | Agency Head | OIG | [OMB Circular A-123, Appendix B](https://www.whitehouse.gov/wp-content/uploads/2019/08/Issuance-of-Revised-Appendix-B-to-OMB-Circular-A-123.pdf) | + + + +The memorandum directs agencies to use the attached “Compliance Summary Matrix” to help ensure the required safeguards and internal controls are in place. The matrix details the internal control requirements stated in P.L. 112-194. Agencies are not required to submit the matrix to OMB. Agencies/organizations should review these requirements and compare them to existing internal controls within their implementation charge card program in order to document the operational effectiveness of current control activities. Instances of non-compliance should be documented as well as a summary of corrective actions to be taken to address shortcomings. + +Executive agencies should maintain this compliance summary on-file along with related supporting documentation, as evidence of adequate control assurances. This compliance summary should also be available for IG reviews. Agencies should summarize the overall results in their completed compliance summary and internal control assurance assessments in their annual charge card management plans, beginning with their January 31, 2014, submission to OMB. + +Note that the compliance matrix is designed to assist agencies in employing an effective charge card internal control program which is in balance with the need to maintain card flexibility and ease of use in support of agency mission activities. As a result, compliance with individual matrix criteria in and of itself is not as important as the effectiveness of an agency’s charge card internal control program overall. + + +## Action +Agencies shall review OMB Memorandum M-13-21 and the attached “Compliance Summary Matrix” in order to assess and document compliance with P.L. 112-194 mandated internal controls as well as gaps and corrective actions. + +
    +

    1 The Department of Defense is excluded from requirements contained in Sec. 2. “Management of Purchase Cards” of P.L. 112-194. The Department of Defense shall follow the requirements for purchase card management contained in Section 2784 of Title 10, United States Code, as amended by P.L. 112-194. The Department of Defense shall comply with all other Sections contained in P.L. 112-194, to include Sec. 3. “Management of Travel Cards,” and Sec.4. “Management of Centrally Billed Accounts.” +

    + diff --git a/src/content/smart-bulletins/022.md b/src/content/smart-bulletins/022.md index 3925add4..35ef8c18 100644 --- a/src/content/smart-bulletins/022.md +++ b/src/content/smart-bulletins/022.md @@ -5,15 +5,16 @@ number: "No. 022" order: 022 businessline: "Purchase, Travel, Fleet, and Integrated" published: "Dec 2, 2021" -lastupdated: "Feb 26, 2024" +lastupdated: "Mar 8, 2024" --- UPDATE: | Date | Version History Action Log - Summary of Action/Changes | | ----------- | ----------- | | December 2, 2021| Implementation of Smart Bulletin #22 | -| August 23, 2023 | Revised to update GSA SmartPay 3 Master Contract language and remove obsolete guidance. | +| August 23, 2023| Revised to update GSA SmartPay 3 Master Contract language and remove obsolete guidance. | | February 26, 2024 | Updated GSPC requirements for the 2024 GSA SmartPay Training Forum. | +| March 8, 2024 | Revised for administrative updates | ## Effective Date @@ -25,7 +26,7 @@ Purchase, Travel, Fleet, and Integrated ## Introduction -Public Law 112-194, The Charge Card Abuse Prevention Act of 2012, and Office of Management and Budget (OMB) Circular A-123, Appendix B, “Improving the Management of Government Charge Card Programs,” emphasize the need for agencies to effectively manage their charge card programs. Therefore, agency/organization government charge card personnel must possess a thorough understanding of applicable statutes, policies, procedures, and best practices to help ensure charge card programs are managed properly and agency refund potential is maximized. Agency/organization government charge card personnel are also charged with the responsibility of ensuring that: +Public Law 112-194, The Charge Card Abuse Prevention Act of 2012, and Office of Management and Budget (OMB) Circular A-123, Appendix B, “Improving the Management of Government Charge Card Programs,” emphasize the need for agencies to effectively manage their charge card programs. Therefore, agency/organization government charge card personnel must possess a thorough understanding of applicable statutes, policies, procedures, and best practices to help ensure charge card programs are managed properly, and agency refund potential is maximized. Agency/organization government charge card personnel are also charged with the responsibility of ensuring that: - Charge cards/accounts are correctly established, maintained, and closed out. - Card/account holders are trained (including maintenance training). - Appropriate transaction monitoring is conducted. @@ -67,22 +68,23 @@ GSA is permitted to modify the GSPC requirements if program performance warrants To obtain the GSPC, candidates should complete the following steps: 1. Satisfy the coursework requirements. Specifically, all GSPC candidates must complete a minimum of seven classes, which includes two GSA Qualifying classes and five Bank/Brand Qualifying classes. -Acceptable classes will be designated as “GSPC - GSA Qualifying Class” and “GSPC - Bank/Brand Qualifying Class” on the GSPC qualifying course list available on the forum’s website (gsasmartpayforum.org) and within the GSA SmartPay Training Forum’s mobile app. +Acceptable classes will be designated as “GSPC - GSA Qualifying Class” and “GSPC - Bank/Brand Qualifying Class” on the GSPC qualifying course list available on the forum’s website (gsasmartpayforum.org) and within the GSA SmartPay Training Forum’s mobile app. 2. After the GSA SmartPay Training Forum, GSPC candidates will receive an email with a link to the GSA SmartPay Training website, where they will confirm that they have met the coursework and experience requirements. **Please note this email will be sent out approximately one month after the conclusion of the forum.** - GSPC candidates shall confirm that the requirements have been met by answering the following two questions on the GSA SmartPay Training website: + GSPC candidates shall confirm that the requirements have been met by answering the following two questions on the GSA SmartPay Training website: - - Coursework: I have met the coursework requirement during the GSA SmartPay Training Forum by attending at least two GSA Qualifying classes and at least five Bank/Brand Qualifying classes, as outlined in Smart Bulletin No. 022. +- Coursework: I have met the coursework requirement during the GSA SmartPay Training Forum by attending at least two GSA Qualifying classes and at least five Bank/Brand Qualifying classes, as outlined in Smart Bulletin No. 022. - - Experience: I have met the experience requirement by having a minimum of six months of continuous, hands-on experience working in an agency/organization’s GSA SmartPay program prior to receiving the GSPC. +- Experience: I have met the experience requirement by having a minimum of six months of continuous, hands-on experience working in an agency/organization’s GSA SmartPay program prior to receiving the GSPC. - Failure by the GSPC candidate to confirm on the GSA SmartPay Training website that the coursework and experience requirements have been met will result in: - - Receiving the following message: “You have not met the minimum requirements to be issued a GSA SmartPay Program Certification. Please see Smart Bulletin No. 022.” - - **The GSPC is not being issued.** +Failure by the GSPC candidate to confirm on the GSA SmartPay Training website that the coursework and experience requirements have been met will result in: +- Receiving the following message: “You have not met the minimum requirements to be issued a GSA SmartPay Program Certification. Please see Smart Bulletin No. 022.” - **Candidates are permitted to resubmit answers at any time after the requirements have been met.** - -3. For those candidates that confirm on the GSA SmartPay Training website that the coursework and experience requirements have been met, the GSPC will be available immediately to them. +- **The GSPC is not being issued.** + + **Candidates are permitted to resubmit answers at any time after the requirements have been met.** + +3. For those candidates who confirm on the GSA SmartPay Training website that the coursework and experience requirements have been met, the GSPC will be available immediately to them. 4. Certificates will be accessible via the GSA SmartPay Training website. diff --git a/src/content/smart-bulletins/023.md b/src/content/smart-bulletins/023.md new file mode 100644 index 00000000..cf79b151 --- /dev/null +++ b/src/content/smart-bulletins/023.md @@ -0,0 +1,57 @@ +--- +title: "Smart Bulletin No. 023" +intro: "GSA SmartPay - Third Party Payment Processors " +number: "No. 023" +order: 023 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Oct 27, 2021" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| October 27, 2021 | Implementation of Smart Bulletin #23 | +| August 15, 2023 | Revised for administrative updates. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded. + +## Business Line(s) Affected + +Purchase, Travel, Fleet, and Integrated + + +## Introduction + +The Center for Charge Card Management (CCCM) frequently receives inquiries from customer agencies on the use of third-party payment processors. Third-party payment processors (e.g., PayPal, Square, etc.) offer e-commerce/internet payment solutions for commercial transactions. The processors own merchant accounts that allow them to accept and process charge card orders on behalf of other companies. Many merchants choose to utilize third party payment processors in order to accept payments without having to establish a merchant account through a bank. Some merchants find that this is a more cost-effective option, especially if they do not process enough transactions to establish their own merchant account to accept charge cards. Merchants pay third-party processors a transaction fee for these services rather than processing transactions through a merchant bank. + +**Transactions using third party payment processors are considered to be high risk transactions** (particularly those made with unknown or unusual merchants, see [guidance](https://www.fincen.gov/resources/advisories/fincen-advisory-fin-2012-a010)) and alternative methods of payment should always be considered. However, if a merchant is well known or there is prior purchase history with the merchant, third party payment methods can be safe. Cardholders should still ensure any processing terms and conditions remain advantageous to the Government. +NOTE: This policy **does not** apply to merchants (either online or ‘brick and mortar’ stores) who process cardholder transactions directly with a credit card processor such +as Mastercard or Visa. This exemption includes programs such as the GSA Commercial Platform program. + +### CONSIDERATIONS: +When deciding on the appropriate use of third-party payment platforms, agencies should instruct cardholders to take into consideration the following issues: + +**1. Account Establishment Requirement** +In some instances, the cardholder may be required to establish an account in order to make a purchase through a third party payment processor. The individual may be asked to provide detailed information and also to agree to commercial terms and conditions provided by the processor. Cardholders are prohibited to establish accounts and agree to commercial terms and conditions without consent from their legal counsel. Cardholders who agree to commercial terms and conditions without the proper authority or approval may be in violation of the Anti-Deficiency Act. + +**2. Account Verification Limits** +In some instances, third-party payment processors require account verification after a certain dollar threshold has been reached during an established period of time (e.g., one month, one year). These limits vary depending on the third-party payment processor. The third-party payment processor will not process payments above that threshold until the cardholder provides the payment processor with a bank account number to verify that the cardholder is the actual owner of the card. This feature is in place to help prevent and detect fraud. However, GSA SmartPay Government charge cards are not linked to commercial or individual bank accounts. Therefore, it is impossible for cardholders to provide this information. This could result in a limitation on cardholders’ abilities to make timely purchases, or the cardholder may be asked to create a business account that does not require bank account information but may have fees associated with it. It’s important that cardholders be aware of which accounts may or may not be created and that they have the proper authority to create an account. + +**3. Disputes** +The dispute process for third-party payment systems differs from those of VISA and MasterCard processes. In a typical dispute process, the issuing bank works with the merchant directly to resolve a disputed transaction. The merchant is directly responsible for dispute resolution and any associated payments. When a third party payment processor has been utilized, however, the processor works with the issuing bank as an intermediary on behalf of the merchant. In some instances, when using a third-party payment process, the dispute process may differ greatly from that of the issuing bank dispute process. Cardholders should be instructed to read and thoroughly understand the third-party payment processors' dispute policy prior to making the purchase. +2 + +**4. Merchant Name** +While truncation of merchant name is happening less and less with third payment systems, it is still something for cardholders to consider when using these tools. The truncated merchant name may create difficulty for reporting, reconciliation, and oversight purposes. + +**5. Data** +There is often less Level II and Level III transactional data available when utilizing a third party payment processor. The cardholder may only receive the merchant name and dollar amount of the transaction when making a purchase with a third party payment processor. + + +## Action + +CCCM suggests that each agency/organization develop and issue internal guidance for the use of third-party payment systems. This guidance should include criteria for when and why these transactions are authorized, as well as the requirement of relevant documentation to demonstrate that other vendors and payment options were considered. Agency/Organization Program Coordinators (A/OPCs) shall ensure that all charge cardholders are educated on agency-specific policies relating to the use of third-party payment processors. diff --git a/src/content/smart-bulletins/024.md b/src/content/smart-bulletins/024.md new file mode 100644 index 00000000..c86f2a23 --- /dev/null +++ b/src/content/smart-bulletins/024.md @@ -0,0 +1,43 @@ +--- +title: "Smart Bulletin No. 024" +intro: "GSA SmartPay – Rewards Program Policy and Guidance" +number: "No. 024" +order: 024 +businessline: "Purchase, Integrated, and Fleet" +published: "May 22, 2019" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| May 22, 2019 | Implementation of Smart Bulletin #24 | +| August 21, 2023 | Revised to update for administrative changes. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded. + + +## Business Line(s) Affected + +Purchase, Integrated, and Fleet + +## Introduction + +Purchase account holders are frequently using sources like eBay, Amazon.com and others to meet agency requirements. Many of these online merchants have implemented incentive programs such as “rewards points/dollars” to further attract additional business. Fleet account holders are also encountering similar reward and incentive programs offered at gas stations. Questions often arise regarding the appropriateness and proper disposition of incentives received under these programs. + +## Summary + +The Center for Charge Card Management (CCCM) frequently receives inquiries from account holders regarding registration and participation in merchant incentive programs when using a purchase or fleet card. While participation in these programs is allowable if agency policy permits, it’s important to note that these rewards or incentives are the property of the Federal government and may only be used for official business purposes. These rewards are not for personal use or private gain. +1 + +The Standards of Ethical Conduct for Employees of the Executive Branch (Title 5, Chapter XVI, Section 2635 of the Code of Federal Regulations) states: “An employee shall not use his public office for his own private gain.” The purchase and flee cards are used to acquire products and services intended for the government’s use, and charges made with the card are paid for with government funds. + +Government purchase and fleet account holders who register their GSA SmartPay purchase or fleet cards with these merchants must be aware that any reward points or other incentives are not for personal use. The points or incentives must be used for future government purchases or to benefit the cardholder’s agency/organization in some way. For more information on this topic and other topics on Managing GSA SmartPay purchase or fleet cards, please use the following resources: + + +## Action + +Purchase and fleet card A/OPCs need to ensure purchase and fleet account holders within their purview are aware that they may only participate in merchant reward/loyalty programs if agency policy permits. Account holders also need to be advised that if they register pursuant to agency policy and enroll in a merchant reward program, a GSA SmartPay purchase, or fleet card in any rewards/incentive program, these rewards are not for personal use and shall be used in a manner to benefit the government agency. The purchase cardholders should also be informed to refer to the language in CFR Title 5 – Standards of Ethical Conduct for Employees of the Executive Branch for further information. Account holders with questions about ethics rules should be directed to contact their agency Ethics Official (usually an attorney in the agency’s Office of General Counsel). diff --git a/src/content/smart-bulletins/025.md b/src/content/smart-bulletins/025.md new file mode 100644 index 00000000..2db6758b --- /dev/null +++ b/src/content/smart-bulletins/025.md @@ -0,0 +1,49 @@ +--- +title: "Smart Bulletin No. 025" +intro: "GSA SmartPay-Record Retention Requirements " +number: "No. 025" +order: 025 +businessline: "Purchase, Travel, Fleet, and Integrated" +published: "Sep 10, 2015" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| September 10, 2015 | Implementation of Smart Bulletin #25 | +| October 25, 2023 | Revised for administrative format change(s)
    Revised to incorporate updated guidance | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded. + +## Business Line(s) Affected + +Purchase, Travel, Fleet, and Integrated + + +## Introduction + +The purpose of this GSA SmartPay® Smart Bulletin is to inform customer agencies of the record keeping requirements under the GSA SmartPay® program. + +## Summary + +The purpose of this Smart Bulletin is to generally describe records retention requirements and to allow reductions in the retention period for specific classes of records under prescribed circumstances. In addition, this Smart Bulletin will highlight the changes that affect the GSA SmartPay government-wide charge card program and provide direct links to the resources available from The National Archives and Records Administration (NARA). Any future updates that may affect record retention for the GSA SmartPay program will be added to this Smart Bulletin as they become available. In addition to the record retention requirements of FAR Part 4.703 Contractor Records Retention, the Contractor shall serve as the document repository agent for all GSA SmartPay transactions. The Contractor shall maintain electronic records of all transactions for a period of six (6) years after final contract payment. + +## Resources + +[FAR Part 4.703 Contractor Records Retention](https://www.acquisition.gov/far/subpart-4.7) + +[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) + + +## Action + +A/OPCs and cardholders should familiarize themselves with the updates and new GRS 1.1 provided in Transmittal 23. Some of these changes affect the record retention of documents associated with the use of the GSA SmartPay program. For questions related to the GRS, please contact the NARA Office of the Chief Records Officer at GRS_Team@nara.gov. + +The Center for Charge Card Management (CCCM) will work to negotiate modifications to the GSA SmartPay Master Contracts to reflect the GRS 1.1 updates once the FAR Council has made any necessary changes to FAR 4.703, which governs record retention requirements for contracts. + diff --git a/src/content/smart-bulletins/026.md b/src/content/smart-bulletins/026.md new file mode 100644 index 00000000..35f3c362 --- /dev/null +++ b/src/content/smart-bulletins/026.md @@ -0,0 +1,49 @@ +--- +title: "Smart Bulletin No. 026" +intro: "GSA SmartPay–FPDS Reporting for Orders under Indefinite Delivery Vehicles At or Below the Micro-Purchase Threshold" +number: "No. 026" +order: 026 +businessline: "Purchase and Integrated" +published: "Jun 2, 2016" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| June 2, 2016 | Implementation of Smart Bulletin #26 | +| August 21, 2023 | Revised to update for administrative changes. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From Issuance until superseded. + + +## Business Line(s) Affected + +Purchase, and Integrated + +## Introduction + +The purpose of this GSA SmartPay® Smart Bulletin is to inform customer agencies of the Federal Procurement Data System (FPDS) data reporting options when using the purchase card to place orders under Indefinite Delivery Vehicles (IDVs) that fall at or below the micro-purchase threshold. + +## Summary + +The Federal Acquisition Regulation (FAR) Subpart 4.606(a)(1)(iii) states that, at a minimum, agencies must report all contract actions over the micro-purchase threshold awarded under an IDV, including all calls and orders. Examples of IDVs include Task and Delivery Order Contracts (Government-wide Acquisition Contracts (GWACs) and Multi-agency contracts), GSA Federal Supply Schedules, Blanket Purchase Agreements (BPAs), and Basic Ordering Agreements (BOAs). Given that the GSA Center for Charge Card Management (CCCM) also reports purchase card data to FPDS, questions have been received as to whether or not agencies/organizations should report orders under IDVs when the order falls at or below the micro-purchase threshold, and the order was placed using the purchase card. There have been concerns that should an agency submit a direct report to FPDS for such an order, it could result in duplicative FPDS data reporting. The question has also been asked if coding Data Element 6N, Purchase Card as Payment Method, with “yes” would alleviate concerns of duplicate reports. This bulletin addresses these concerns. +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. + +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. + + +## Resources + +[FAR Subpart 4.606(a)(1) and (3)](https://www.acquisition.gov/?q=/browse/far/4)
    +[FPDS Data Element Dictionary, Version 1.2 (September 2015)](https://www.fpds.gov/downloads/FPDSNG_DataDictionary_1.2.pdf) + +## Action + +A/OPCs, Cardholders, and Agency / Organization FPDS Systems Administrators should determine a consistent process by which to report orders under IDVs that fall at or below the micro-purchase threshold such that an agency/organization utilization of IDVs is fully reflected in FPDS, as the agency/organization so desires. diff --git a/src/content/smart-bulletins/027.md b/src/content/smart-bulletins/027.md new file mode 100644 index 00000000..2b152074 --- /dev/null +++ b/src/content/smart-bulletins/027.md @@ -0,0 +1,59 @@ +--- +title: "Smart Bulletin No. 027" +intro: "GSA SmartPay– Identifying Cost Saving Opportunities in Purchase Card Spend" +number: "No. 027" +order: 027 +businessline: "Purchase and Integrated" +published: "Aug 1, 2016" +lastupdated: "Mar 22, 2024" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| August 1, 2016 | Implementation of Smart Bulletin #27 | +| August 21, 2023 | Revised to update for administrative changes. | +| March 22, 2024 | Revised for administrative updates | + +## Effective Date + +From issuance until superseded. + +## Business Line(s) Affected + +Purchase, and Integrated + +## Introduction + +The purpose of this Smart Bulletin is to inform customer agencies of the recommendations from the Government Accountability Office’s (GAO) recent report, Government Purchase Cards: Opportunities Exist to Leverage Buying Power (GAO-16- 526). The report provides recommendations for agencies to develop guidance for the examination and sharing of purchase card spend patterns and the identification of cost-saving opportunities. + + +## Summary + +GAO’s May 2016 report titled *Government Purchase Cards: Opportunities Exist to Leverage Buying Power* (GAO-16-526) concluded that of the agencies studied, many were not effectively leveraging their buying power when using purchase cards. GAO found agencies are not effectively identifying cost-saving opportunities when using purchase cards and as such, GAO recommends agencies develop guidance to encourage local officials to examine purchase card spend patterns and share this information. Analysis of data can reveal spending patterns and show agencies where the use of Category Management and Strategic Sourcing can leverage buying power when using the purchase card. Purchase card program managers and cardholders should be aware of any agency-specific, multi-agency, or government-wide contracts that may yield better pricing options when making purchases. + +Along with data analysis, the tools and resources below may help increase agency awareness of pre-existing contracts available for use by purchase cardholders: + +- **Category Management** is the Federal Government’s approach to buying smarter, enabling the government to eliminate redundancies, increase efficiency, and deliver more value and savings from the government’s acquisition programs. The primary tool for delivering category management is the Acquisition Gateway. The Acquisition Gateway allows the government to act as one acquisition community. As a workspace, the Acquisition Gateway provides a setting where purchase cardholders can find government-wide solution comparisons and explore product and service category hallways. + +- **Strategic Sourcing**, a subset of Category Management, is the structured and collaborative process of critically analyzing an organization’s spending to better leverage its purchasing power, reduce costs, and improve overall performance. The Federal Strategic Sourcing Initiative (FSSI) is the primary government-wide strategic sourcing program. FSSI offers a means to identify trends, share best practice solutions, and access greater discounts with volume increases while fulfilling the Office of Management and Budget’s (OMB) requirement for cross-government FSSI participation. + + +## Resources + +[GAO Report to Congressional Requestors, Government Purchase Cards: Opportunities Exist to Leverage Buying Power dated May 2016 (GAO-16-526)](http://www.gao.gov/assets/680/677349.pdf) + +[Smart Bulletin No. 011, GSA SmartPay - Purchase Card Enabled Federal Strategic Sourcing Initiatives (FSSI) (Updated) dated March 14, 2016](/policies-and-audits/smart-bulletins/011) + +[Acquisition Gateway](https://acquisitiongateway.gov/) + +GSA.gov Home Page for [Federal Strategic Sourcing Initiative](http://www.gsa.gov/portal/content/112561) (FSSI) + +## Action + +Agencies are strongly encouraged to review the GAO Report and consider implementing data analysis strategies in an effort to increase cost-saving opportunities when purchase cards are used. Agencies may also want to implement policies and practices that include strategic sourcing options. These policies and practices may include: + +- A thorough spend analysis, including contract data, delivery order data, and purchase card data; +- A balanced approach considering socio-economic goals and prioritized objectives, if applicable; +- Performance measures to assess progress toward achieving agency strategic sourcing goals; +- Establishment of key roles and responsibilities, including identification of the official responsible for achieving agency strategic sourcing goals; and • Communications and training. diff --git a/src/content/smart-bulletins/028.md b/src/content/smart-bulletins/028.md new file mode 100644 index 00000000..103b15c3 --- /dev/null +++ b/src/content/smart-bulletins/028.md @@ -0,0 +1,72 @@ +--- +title: "Smart Bulletin No. 028" +intro: "GSA SmartPay® – Re-emphasizing Record-Keeping Requirements (Issued pursuant to Government Accountability Office (GAO) Audit Report # GAO-17-276)" +number: "No. 028" +order: 028 +businessline: "Purchase and Integrated" +published: "Mar 29, 2017" +lastupdated: "Mar 22, 2024" +--- + +
    +
    +

    + This Smart Bulletin was Archived on August 21, 2023 +

    +
    +
    + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| March 29, 2017 | Implementation of Smart Bulletin #28 | +| August 21, 2023| Archived
    Refer to [Smart Bulletin No. 025](/policies-and-audits/smart-bulletins/025) | +| March 22, 2024 | Revised for administrative updates | + + +## Effective Date + +From Issuance through August 21, 2023 + +## Business Line(s) Affected + +Purchase and Integrated (when used as a Purchase Card) + +## Introduction + +The purpose of this GSA SmartPay Smart Bulletin is to inform and remind customer agencies of the record-keeping requirements under the purchase card business line of the GSA SmartPay program. It is updated as a result of a recommendation for GSA executive action contained in General Accountability Office (GAO) audit report # GAO 17-276, entitled “Purchase Cards: Little Evidence of Potential Fraud Found in Small Purchases, But Documentation Issues Exist,” dated February 14, 2017. + +Purchase cards provide tremendous agility to the government to quickly meet mission requirements using streamlined business processes which reduce processing costs and save money. The integrity of the charge card system relies, in part, on reasonable, complete documentation practices consistent with the streamlined business processes it embodies. + + +## Summary + +At the request of the House Oversight and Government Reform Subcommittee on Government Operations, GAO began a review of a statistical sample of purchase card transactions in January 2015. The intent of the audit was to review actions OMB and GSA have taken to enhance program controls and identify any weaknesses that may persist. + +In February 2017, GAO released a final version of this audit report, which identified weaknesses in the purchase card pre-approval and approval process for micro-purchases due to inadequate documentation. Specifically, in its sample, GAO found that 22 percent of transactions government-wide did not have complete documentation to substantiate the transactions’ approval process. Note that based on mission needs, agency/organization pre-approval processes vary by agency. + +The recommendation from the final audit report is that GSA re-emphasize guidance on obtaining and retaining complete documentation of purchases. The resources and information below are provided as a source of information for how cardholders and charge card managers should obtain and retain transaction documentation across all business lines. Both A/OPCs and cardholders may also want to revisit Smart Bulletin No. 25 for additional information on record retention requirements. + + +## Resources + +[GAO Audit 17-276](https://www.gao.gov/products/gao-17-276)
    +[GRS 1.1 Financial Management and Reporting Records](http://www.archives.gov/records-mgmt/grs/grs01-1.pdf)
    +[Smart Bulletin No. 025](/policies-and-audits/smart-bulletins/025) + + +## Action + + +A/OPCs and cardholders must familiarize themselves with the National Archive and Records Administration (NARA) General Records Schedule 1.1 Financial Management and Reporting Records requirements. Some of these changes affect the record retention of documents associated with the use of the GSA SmartPay program. For questions related to the GRS, please contact the NARA Office of the Chief Records Officer at GRS_Team@nara.gov. + +GSA SmartPay online purchase card training already requires cardholders to document their transactions. This requirement encompasses all transaction-related documentation, including, but not limited to, documentation pertaining to the pre-approval to make a purchase card transaction if and when such pre-approval is required by the cardholder’s agency/organization policy. Additionally, agency card managers, known as “Agency/Organization Program Coordinators or “A/OPCs,” are required by the GSA SmartPay master contract to ensure cardholders use the GSA SmartPay program properly. + +Excluding the Departments of Defense and Veterans Affairs, GAO audit report # GAO 17-276 projected, based upon a sampling of agency data, an average of 22% of purchase card transactions were incompletely documented. For the Department of Defense (DOD), GAO estimated an average of 23% of transactions were not fully documented; for the Department of Veterans Affairs (VA), an estimated 13% of transactions were incompletely documented. + +As a result and as a best practice, GSA recommends A/OPCs periodically remind (at least once a year, at a minimum) cardholders for which they are responsible to obtain, maintain, and retain complete documentation of all purchases in accordance with agency procedures, Office of Management and Budget (OMB Circular A-123, Appendix B) “Improving the Management of Government Charge Cards (as revised), NARA requirements, as well as the GSA SmartPay master contract and relevant GSA CCCM operational guidance (such as this Smart Bulletin). Pre-approval to make a purchase card transaction, if required by an agency/organization, may be issued by an agency/organization approving official or other authorized official on a per-transaction or a “class” basis, such as for a particular commodity that is needed to be purchased on an ongoing basis. Regardless of the type of approval, documentation of it is to be maintained as part of the cardholder’s file. In general, unless agency records management policy dictates otherwise, CCCM recommends all purchase transaction file documentation be maintained by the cardholder for a minimum of six (6) years from the date of payment. Note that since payment timing among agencies vary, retaining these records for an additional month or two beyond the six-year recommended term may be advisable. diff --git a/src/content/smart-bulletins/029.md b/src/content/smart-bulletins/029.md index 84dc71a8..865dd6e3 100644 --- a/src/content/smart-bulletins/029.md +++ b/src/content/smart-bulletins/029.md @@ -63,7 +63,7 @@ In addition to the purchase prohibition, the FAR case requires contractors to pr **FAQ 3:** When making purchases through Federal Government buying sites such as GSA Advantage! or through Government-wide contracts or GSA/VA schedules within the micro-purchase threshold, are cardholders required to obtain the contractor representation described above in FAQ #2? -**Answer 3:** No, as stated in the answer to FAQ #2, because micro-purchases generally do not require provisions or clauses, cardholders are not required to obtain the representation provision at FAR 52.204-24. (But as noted in the response to FAQ 5, an agency could opt to require such representations). GSA’s Government-wide contracts, such as GSA schedules, are required to obtain representation at the contract level, which provides some level of assurance that covered telecommunications equipment and services will not be sold on that contract vehicle. Regardless of whether or not a representation is obtained, cardholders are prohibited from procuring or obtaining equipment that uses covered telecommunications equipment or services as a substantial or essential component of any system or as critical technology as part of any system and shall exercise caution to ensure that such purchases are not made. +**Answer 3:** No, as stated in the answer to FAQ #2, because micro-purchases generally do not require provisions or clauses, cardholders are not required to obtain the representation provision at FAR 52.204-24. (But as noted in the response to FAQ 5, an agency could opt to require such representations). GSA’s Government-wide contracts, such as GSA schedules, are required to obtain representation at the contract level, which provides some level of assurance that covered telecommunications equipment and services will not be sold on that contract vehicle. Regardless of whether or not a representation is obtained, cardholders are prohibited from procuring or obtaining equipment that uses covered telecommunications equipment or services as a substantial or essential component of any system or as critical technology as part of any system and shall exercise caution to ensure that such purchases are not made. **FAQ 4:** What steps should agencies take to assist cardholders in complying with this prohibition? diff --git a/src/content/smart-bulletins/033.md b/src/content/smart-bulletins/033.md index d7a0aa79..2d4c27f2 100644 --- a/src/content/smart-bulletins/033.md +++ b/src/content/smart-bulletins/033.md @@ -1,5 +1,6 @@ --- title: "Smart Bulletin No. 033" +description: "Smart Bulletin 033 provides guidance to agencies implementing section 889(a)(1)(B) of the John S. McCain National Defense Authorization Act (NDAA). The act prohibits Federal agencies from purchasing products or services from prohibited vendors. You can find a list of prohibited vendors and learn more about how this affects GSA SmartPay program participants." intro: "Card Management Implications and Information for Agency Consideration in Relation to the Section 889 Prohibition on Acquiring Certain Telecommunications and Video Surveillance Equipment" number: "No. 033" order: 033 diff --git a/src/content/smart-bulletins/036.md b/src/content/smart-bulletins/036.md index 1f898bad..3182c645 100644 --- a/src/content/smart-bulletins/036.md +++ b/src/content/smart-bulletins/036.md @@ -31,8 +31,8 @@ Participating agencies/organizations use GSA SmartPay charge cards to obtain app Each Federal agency may, for Government-owned or managed EVs used in accordance with 31 U.S.C 1344, “Passenger Carrier Use,” (1) allow for the vehicles to be charged at a commercial EV charging station and (2) pay for that charging with a GSA SmartPay charge card. The type of GSA SmartPay charge card to be used (purchase, travel, integrated, and/or fleet) to complete the charging transaction must comply with agency policy. GSA SmartPay charge cards may also be used to pay for commercial rental car EV charging when an employee is in official travel status. Additional operational considerations for use of charge cards pursuant to the CHARGE Act are provided below: ### GSA Leased Vehicles -- To enable the WEX fleet card for use at ChargePoint stations, the following options are available: - - For agencies with at least one owned ChargePoint station, WEX accounts can be linked to ChargePoint RFIDs in the data portal or through the ChargePoint website. This action must be taken by the agency Fleet Manager(s). +- To enable the WEX fleet card for use at ChargePoint stations, the following options are available: + - For agencies with at least one owned ChargePoint station, WEX accounts can be linked to ChargePoint RFIDs in the data portal or through the ChargePoint website. This action must be taken by the agency Fleet Manager(s). - For agencies/drivers that want to charge at public ChargePoint stations, contact GSA Fleet’s Alternative Fuel Vehicle Team at gsafleetafvteam@gsa.gov and provide EV tag number(s) and delivery location(s). GSA Fleet will provide the driver with ChargePoint Radio Frequency IDentification (RFID) card(s) for the vehicle(s) linked to the vehicle’s associated GSA SmartPay fleet charge card. GSA Fleet EV commercial charging information resources includes charging station purchasing options and charging procedures at [gsa.gov/evse](http://gsa.gov/evse). - If an agency desires to use additional commercial charging station vendors beyond ChargePoint for GSA Fleet leased EVs, it must first contact the GSA Fleet Alternative Fuel Vehicle Team at gsafleetafvteam@gsa.gov. ### Agency-Owned Assets diff --git a/src/content/smart-bulletins/037.md b/src/content/smart-bulletins/037.md index 16379fe4..6892f09b 100644 --- a/src/content/smart-bulletins/037.md +++ b/src/content/smart-bulletins/037.md @@ -3,7 +3,7 @@ title: "Smart Bulletin No. 037" intro: "TikTok Ban; Micro-Purchasing Implications" number: "No. 037" order: 037 -businessline: "Purchase, Integrated" +businessline: "Purchase, and Integrated" published: "Jun 22, 2023" lastupdated: "Feb 23, 2024" --- diff --git a/src/content/smart-bulletins/038.md b/src/content/smart-bulletins/038.md index 1880d883..731dd781 100644 --- a/src/content/smart-bulletins/038.md +++ b/src/content/smart-bulletins/038.md @@ -24,7 +24,7 @@ The purpose of this Smart Bulletin is to provide clarity for customer agencies w ## Summary -The Department of Defense (DoD), General Service Administration (GSA), and the National Aeronautics and Space Administration (NASA) published an interim rule in the Federal Register at [78 FR 37686](https://www.federalregister.gov/citation/78-FR-37686) on June 21, 2013, to implement the Department of Justice (DOJ) Office of Legal Counsel (OLC) opinion, entitled “Memorandum for Barbara S. Fredericks, Assistant General Counsel for Administration, United States Department of Commerce,” which opined that the Anti-Deficiency Act (ADA) ([31 U.S.C. 1341](https://api.fdsys.gov/link?collection=uscode&title=31&year=mostrecent§ion=1341&type=usc&link-type=html)) is violated when a Government contracting officer or other employee with authority to bind the Government agrees, without statutory authorization or other exception, to an open-ended, unrestricted indemnification clause. +The Department of Defense (DoD), General Service Administration (GSA), and the National Aeronautics and Space Administration (NASA) published an interim rule in the Federal Register at [78 FR 37686](https://www.federalregister.gov/citation/78-FR-37686) on June 21, 2013, to implement the Department of Justice (DOJ) Office of Legal Counsel (OLC) opinion, entitled “Memorandum for Barbara S. Fredericks, Assistant General Counsel for Administration, United States Department of Commerce,” which opined that the Anti-Deficiency Act (ADA) ([31 U.S.C. 1341](https://api.fdsys.gov/link?collection=uscode&title=31&year=mostrecent§ion=1341&type=usc&link-type=html)) is violated when a Government contracting officer or other employee with authority to bind the Government agrees, without statutory authorization or other exception, to an open-ended, unrestricted indemnification clause. On April 4, 2013, the Office of Management and Budget (OMB) issued guidance outlining a series of management actions to ensure agencies act in compliance with the ADA and in accordance with OLC’s opinion. This guidance clarifies that the inclusion of an open-ended indemnification clause in an End User License Agreement (EULA), online Terms of Service (TOS), or other agreement is not binding on the Government unless expressly authorized by statute and specifically authorized under applicable agency regulations and procedures, and shall be deemed to be stricken from the EULA, TOS, or similar legal instrument or agreement. diff --git a/src/content/smart-bulletins/039.md b/src/content/smart-bulletins/039.md index d84d6147..7ae0011e 100644 --- a/src/content/smart-bulletins/039.md +++ b/src/content/smart-bulletins/039.md @@ -19,16 +19,16 @@ Purchase ## Introduction -The GSA Multiple Award Schedule (MAS) contracts for both supplies and services were updated in 2014 to include a clause which requires any contractor that holds a MAS contract to accept the purchase card for payment. This includes when the card is used as a purchasing mechanism under the micropurchase threshold (MPT) and when the card is used as a payment mechanism against a task order above the micropurchase threshold for all dollar values. +The GSA Multiple Award Schedule (MAS) contracts for both supplies and services were updated in 2014 to include a clause which requires any contractor that holds a MAS contract to accept the purchase card for payment. This includes when the card is used as a purchasing mechanism under the micropurchase threshold (MPT) and when the card is used as a payment mechanism against a task order above the micropurchase threshold for all dollar values. The previous MAS clause pertaining to purchase card utilization only required contractors to accept the purchase card at or below the micropurchase threshold. Acceptance of the purchase card over the micropurchase threshold was previously optional. The updated MAS clause gives cardholders a greater opportunity to expand the use of purchase cards as a payment mechanism for payment of supplies or services purchased via a MAS contract. ## Summary Federal Acquisition Regulation (FAR) clause [52.232-36](https://www.acquisition.gov/far/52.232-36?searchTerms=52.232-36) Payment by Third Party is included in the MAS solicitation and incorporated into all MAS contracts for supplies and services. This clause captures the contractor’s agreement to accept payments due under the MAS contract through payment by a third party, i.e., the financial institution that issued the purchase card. Any processing fees should already be included in awarded MAS prices - contractors are NOT authorized to add processing fees at the order level for purchase card transactions. -Inclusion of this clause in MAS contracts means the contractor has agreed to accept the purchase card as a payment mechanism - regardless of dollar amount - subject only to any limitations related to the Contracting Officer’s warrant level, thresholds for usage in the customer agency’s purchase card contract, or agency-level restrictions established by the customer agency itself. +Inclusion of this clause in MAS contracts means the contractor has agreed to accept the purchase card as a payment mechanism - regardless of dollar amount - subject only to any limitations related to the Contracting Officer’s warrant level, thresholds for usage in the customer agency’s purchase card contract, or agency-level restrictions established by the customer agency itself. -The clause does not contain parameters or thresholds based on dollar value, i.e., in contrast to the now-deleted GSAR clause (GSAR [552.232-79[PDF, 1 page]](https://sws.gsa.gov/sws-search/generateClauseBodyPdf.do?method=generate&clauseId=337&solId=63) Payment by Credit Card) that only required acceptance of the purchase card for payments at/below the micropurchase threshold. +The clause does not contain parameters or thresholds based on dollar value, i.e., in contrast to the now-deleted GSAR clause (GSAR [552.232-79[PDF, 1 page]](https://sws.gsa.gov/sws-search/generateClauseBodyPdf.do?method=generate&clauseId=337&solId=63) Payment by Credit Card) that only required acceptance of the purchase card for payments at/below the micropurchase threshold. In agreeing to accept the purchase card as a payment mechanism, the contractor has also agreed to any associated processing fees. Therefore, these fees should have been factored into proposed MAS prices. MAS contractors cannot add a separate charge at the order level for processing fees associated with purchase card payments. diff --git a/src/content/smart-bulletins/smart-bulletin-template.md b/src/content/smart-bulletins/smart-bulletin-template.md new file mode 100644 index 00000000..4c99647c --- /dev/null +++ b/src/content/smart-bulletins/smart-bulletin-template.md @@ -0,0 +1,38 @@ +--- +title: "Smart Bulletin No. {XXX}" +intro: "" +number: "" +order: +businessline: "" +published: "" +lastupdated: "" +--- + +UPDATE: +| Date | Version History Action Log - Summary of Action/Changes | +| ----------- | ----------- | +| {Implementation Date} | Implementation of Smart Bulletin #{XXX} | + + + +## Effective Date + + + +## Business Line(s) Affected + + + +## Introduction + + + +## Summary + + + +## Resources + + + +## Action diff --git a/src/content/smartbulletins-old/smart-bulletins.yaml b/src/content/smartbulletins-old/smart-bulletins.yaml deleted file mode 100644 index 258d65b4..00000000 --- a/src/content/smartbulletins-old/smart-bulletins.yaml +++ /dev/null @@ -1,172 +0,0 @@ -# Yaml data file that set up smart bulletin page. order is used for menu display order in Policies & Audit section. parent_nav-tex and parent_nav_path is used for top navigation section -title: Smart Bulletins -description: Stay informed of new or updated policies, regulations, program management practices, and other developments. -intro: Smart Bulletins keep agencies informed of new or updated policies/regulations, program management practices, and other developments. - -parent_nav_text: Polices & Audits -parent_nav_path: policies-and-audits -order: 2 -bulletins: - - number: No. 028 - title: "GSA SmartPay® – Re-emphasizing Record Keeping Requirements (Issued pursuant to Government Accountability Office (GAO) Audit Report # GAO-17-276) [PDF, 3 pages]" - businessline: Purchase, Integrated - published: Mar 29, 2017 - lastupdated: N/A - filename: smart-bulletin-028.pdf - - number: No. 027 - title: GSA SmartPay– Identifying Cost Saving Opportunities in Purchase Card Spend [PDF, 3 pages] - businessline: Purchase, Integrated - published: Aug 1, 2016 - lastupdated: N/A - filename: smart-bulletin-027.pdf - - number: No. 026 - title: GSA SmartPay–FPDS Reporting for Orders under Indefinite Delivery Vehicles At or Below the Micro-Purchase Threshold [PDF, 3 pages] - businessline: Purchase, Integrated - published: Jun 2, 2016 - lastupdated: N/A - filename: smart-bulletin-026.pdf - - number: No. 025 - title: GSA SmartPay-Record Retention Requirements [PDF, 3 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Sep 10, 2015 - lastupdated: N/A - filename: smart-bulletin-025.pdf - - number: No. 024 - title: GSA SmartPay – Rewards Program Policy and Guidance [PDF, 2 pages] - businessline: Purchase, Integrated, Fleet - published: May 22, 2019 - lastupdated: N/A - filename: smart-bulletin-024.pdf - - number: No. 023 - title: GSA SmartPay - Third Party Payment Processors [PDF, 3 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Oct 27, 2021 - lastupdated: N/A - filename: smart-bulletin-023.pdf - - number: No. 021 - title: OMB Memorandum M-13-21 and Charge Card Compliance Summary [PDF, 4 pages] - businessline: Purchase, Travel, Integrated - published: Sep 6, 2013 - lastupdated: Aug 28, 2020 - filename: smart-bulletin-021.pdf - - number: No. 020 - title: What You Need to Know About State Taxes [PDF, 3 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Apr 10, 2020 - lastupdated: N/A - filename: smart-bulletin-020.pdf - - number: No. 019 - title: Amazon.com Tax Exemption Procedures [PDF, 3 pages] - businessline: Purchase, Integrated - published: Apr 29, 2015 - lastupdated: Feb 2, 2023 - filename: smart-bulletin-019.pdf - - number: No. 018 - title: Visa’s Government and Higher Education Payment Program – Updates/Changes [PDF, 2 pages] - businessline: Purchase, Integrated - published: Feb 19, 2013 - lastupdated: N/A - filename: smart-bulletin-018.pdf - - number: No. 017 - title: Brands (Visa/Mastercard) to Permit Merchant Surcharges [PDF, 2 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Jan 27, 2013 - lastupdated: Jan 10, 2023 - filename: smart-bulletin-017.pdf - - number: No. 016 - title: General Excise Taxation of Sales of Tangible Personal Property in Hawaii [PDF, 2 pages] - businessline: Purchase, Integrated - published: Aug 24, 2011 - lastupdated: Feb 2, 2023 - filename: smart-bulletin-016.pdf - - number: No. 015 - title: GSA SmartPay- Going Green [PDF, 4 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Jul 6, 2011 - lastupdated: N/A - filename: smart-bulletin-015.pdf - - number: No. 014 - title: Non-Department of Defense (DOD) Organization Option to Use Travel Card for Local Travel [PDF, 2 pages] - businessline: Travel, Integrated - published: Sep 19, 2019 - lastupdated: N/A - filename: smart-bulletin-014.pdf - - number: No. 013 - title: Housing Assistance Tax Act of 2008 Final Regulations [PDF, 2 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Sep 14, 2010 - lastupdated: Apr 29, 2021 - filename: smart-bulletin-013.pdf - - number: No. 012 - title: Executive Branch Agency Reduction in Convenience Check Usage [PDF, 3 pages] - businessline: Purchase, Integrated - published: May 17, 2016 - lastupdated: N/A - filename: smart-bulletin-012.pdf - - number: No. 011 - title: Federal Strategic Sourcing Initiatives (FSSI) Blanket Purchase Agreements (BPAs) [PDF, 4 pages] - businessline: Purchase, Integrated - published: Aug 27, 2019 - lastupdated: N/A - filename: smart-bulletin-011.pdf - - number: No. 010 - title: Tax Exemption for the Travel Card [PDF, 2 pages] - businessline: Travel, Integrated - published: May 4, 2010 - lastupdated: N/A - filename: smart-bulletin-010.pdf - - number: No. 009 - title: GSA SmartPay® – Clarification Regarding Selected Uses of Purchase and Travel Charge Cards [PDF, 2 pages] - businessline: Purchase, Travel, Integrated - published: May 20, 2009 - lastupdated: N/A - filename: smart-bulletin-009.pdf - - number: No. 008 - title: Interchange Rates for Agencies Accepting GSA SmartPay® 3 Charge Cards [PDF, 2 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Nov 27, 2018 - lastupdated: N/A - filename: smart-bulletin-008.pdf - - number: No. 007 - title: Foreign Currency Conversion [PDF, 3 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Apr 3, 2009 - lastupdated: Jun 13, 2019 - filename: smart-bulletin-007.pdf - - number: No. 006 - title: GSA SmartPay® Master Contract Record Keeping Requirements [PDF, 2 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Nov 30, 2008 - lastupdated: Feb 2, 2023 - filename: smart-bulletin-006.pdf - - number: No. 005 - title: Notice Regarding Transaction Dispute Time Frame under GSA SmartPay® Master Contract [PDF, 2 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Oct 31, 2008 - lastupdated: N/A - filename: smart-bulletin-005.pdf - - number: No. 004 - title: Notice Regarding Prohibition of Signing Bonuses and Lump Sum Incentives for Task Orders Awarded Under GSA SmartPay® 3 (SP3) [PDF, 2 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: May 31, 2018 - lastupdated: Jul 20, 2018 - filename: smart-bulletin-004.pdf - - number: No. 003 - title: Phone Fraud Scams [PDF, 2 pages] - businessline: Purchase, Travel, Fleet, Integrated - published: Mar 9, 2007 - lastupdated: Feb 2, 2023 - filename: smart-bulletin-003.pdf - - number: No. 002 - title: "FAR Amendment: Micro-purchase threshold limit increased to $10,000 [PDF, 2 pages]" - businessline: Purchase, Integrated - published: Jan 18, 2007 - lastupdated: Jul 6, 2020 - filename: smart-bulletin-002.pdf - - number: No. 001 - title: Introduction to GSA SmartPay® Smart Bulletins [PDF, 1 page] - businessline: Purchase, Travel, Fleet, Integrated - published: Jan 18, 2007 - lastupdated: N/A - filename: smart-bulletin-001.pdf - diff --git a/src/pages/policies-and-audits/[...slug].astro b/src/pages/policies-and-audits/[...slug].astro index 256ff645..3d4609c0 100644 --- a/src/pages/policies-and-audits/[...slug].astro +++ b/src/pages/policies-and-audits/[...slug].astro @@ -8,21 +8,20 @@ import PageLayout from '@layouts/PageLayout.astro'; import PageContentLayout from '@layouts/PageContentLayout.astro'; import SideNav from '@components/SideNav.astro' import FullSizeTemplate from '@components/FullSizeTemplate.astro' -import { getCollection, getEntry } from 'astro:content'; +import { getCollection } from 'astro:content'; export async function getStaticPaths() { const entries = await getCollection('policies-and-audits'); - const smartbulletinsData = await getEntry('smartbulletins-old', 'smart-bulletins'); return entries.map(entry => { const slug = entry.slug == './' ? undefined : entry.slug return { params: { slug: slug }, - props: { entry, entries, smartbulletinsData } + props: { entry, entries } } }) } -const { entry, entries, smartbulletinsData } = Astro.props; +const { entry, entries } = Astro.props; const { Content, headings } = await entry.render(); const parent_path ="policies-and-audits/" --- @@ -43,7 +42,7 @@ const parent_path ="policies-and-audits/" diff --git a/src/pages/policies-and-audits/smart-bulletins/[...slug].astro b/src/pages/policies-and-audits/smart-bulletins/[...slug].astro index 7630e912..2fa37ed3 100644 --- a/src/pages/policies-and-audits/smart-bulletins/[...slug].astro +++ b/src/pages/policies-and-audits/smart-bulletins/[...slug].astro @@ -21,7 +21,11 @@ const { entry } = Astro.props; const { Content } = await entry.render(); --- - + + 0 - parseInt(a.data.order)) +const files = await getCollection('smart-bulletins') +const smartbulletins= files.filter(a => a.data.order != null).sort(a => 0 - parseInt(a.data.order)) export async function getStaticPaths() { const entries = await getCollection('about'); @@ -25,12 +24,12 @@ export async function getStaticPaths() { } --- - + @@ -55,17 +54,6 @@ export async function getStaticPaths() { ))} - { smartbulletinsData.data.bulletins.map(item => ( - - - - - - - - ))}
    {item.data.lastupdated}
    {item.number} - {item.title} - {item.businessline}{item.published}{item.lastupdated}