Training Course Delivery Options

When available, existing IRS developed training will be used. The Enterprise Learning Management System (ELMS) course catalog provides specific course descriptions and course administration guidelines.

The Service authorizes the use of non-IRS or outservice (inter-bureau, interagency, and non-government) training courses when management determines that a non-IRS source will provide more effective training as well as meet organizational needs. The following criteria must be met to obtain approval of an outservice training event:

The training is a mission-related or a performance improvement related need.

The course is not being taken primarily for the purpose of obtaining an academic degree.

Interagency Training: Interagency training is used to supplement the training provided by single agencies. The purposes are to:

Promote cost-efficiency through the use of interagency training rather than creating similar programs in multiple agencies;

Provide a broad range of training programs by addressing common training needs government wide; and

Increase the level of quality and consistency in training across government.

Fees received for Interagency Training Programs: Government agencies may provide interagency training on a reimbursable or non-reimbursable basis. Fees received from federal agency participants in another agency’s interagency training programs may be credited to the sponsoring agency’s appropriation. However, an agency may not obtain reimbursement for training if funds are already provided for interagency training in its appropriation. (See 5 U.S.C. 4104 (1997))

The inter-and intra-departmental furnishing of services on a reimbursable basis is authorized. (See 31 U.S.C. 1535 (1996)

Credit reimbursements to the appropriation charged for the performance of training is authorized under 31 U.S.C. 1536 (1996)

U.S. Office of Personnel Management (OPM) Responsibility for Interagency Training by Subject Matter: OPM provides executive and management oversight of interagency training. The following authorities give OPM certain responsibilities regarding government wide training:

Computer Security and Privacy (Computer Security Act of 1987, Pub. L. No. 100-235 (1987))

Information Resources Management (OMB Circular A-130, Transmittal No. 3, Appendix lll (February 8, 1996))

Labor-Management Relations (Exec. Order No. 11491 (1969) as amended by Executive Order No. 12107 (1978))

Retirement Counselor Training (5 U.S.C. 8350(B) (1997))

Strategic Planning and Performance Measures for Executives and Managers (Government Performance and Results Act of 1993, Pub. L. No. 103-62 (1993))

Federal Agency Authority for Interagency Training by Subject-Matter: Selected agencies have established interagency training facilities to meet training needs that agencies have in common and which are not met by OPM. This training is offered under the authority of law, presidential directive, or as a result of coordination with OPM. These include:

Auditor Training provided under a Memorandum of Understanding between OPM and the Department of Agriculture (1979) covering training programs for federal, state, and local government audit personnel, with the USDA Graduate School administering the program;

Civilian Employee Travel, Space Utilization, and Property Management Training provided under a Memorandum of Understanding between OPM and the General Services Administration (1981);

Foreign Language Training provided by the Department of State’s Foreign Service Institute established under 22 US.C. 4021 (1997);

Law Enforcement Training provided by the Department of Homeland Security federal Law Enforcement Training Center which was established by a Memorandum between several federal agencies, including OPM;

Legal Training provided by the Department of Justice’s Legal Education Institute established by a Presidential Memorandum to Heads of Agencies (1979);

Procurement and Acquisition Training provided by GSA under the Federal Procurement Policy Act, which established the Federal Acquisition Institute (Federal Procurement Policy Act, Pub. L. No. 93-400 (1974)); and

Safety Training provided by the Department of Labor’s Occupational Safety and Health Administration under Executive Order No. 12196 (1980).

Sources for training information and various HRD issues may be found at the following HRD website: http://www.opm.gov/hrd/lead/policy/policy.asp.

The Service will reimburse employees for the following programs:

Certified Public Accountant (CPA) and Bar Examination Review Courses:

1. The content of the review course must relate to the performance of the employee’s official duties.

2. Course attendance must be approved and authorized in advance of the training.

3. Reimbursement is not contingent on passing the CPA or bar examination.

4. Excused absence will not be granted for attendance at these courses.