Reminder:

Conference planners are prohibited from accepting any promotional benefits for booking an event.

Refreshments - All events, regardless of size, are subject to the requirements and limitations for providing food and light refreshments detailed in IRM 1.32.20, Using Appropriated Funds to Purchase Food and Light Refreshments. Offices must submit requests to purchase light refreshments to the appropriate office which will review the request and determine if it meets the applicable criteria. The appropriate reviewing office for each type of event is listed below:

For a conference, the CFO/ Financial Management/Office of Financial Management Policy is the reviewing office. The requesting office must provide conference dates, number of projected attendees and organizations, nature of the conference, proposed agenda and speakers, and registration requirements.

For training and awards ceremonies, the office’s Director of Strategy and Finance or equivalent or an appropriate official in the Finance Office, as defined in the office’s internal approval procedures, is the reviewing office.

For special emphasis programs, the appropriate Equity, Diversity and Inclusion official in each office, as defined in the office’s internal approval procedures, is the reviewer.

If the event meets the applicable criteria, the reviewing office will notify the requesting office which will submit this information with the formal request for conference approval.

Offices must ensure that the costs for the light refreshments are commensurate with the nature and purpose of the event. Excessive costs or the appearance of excessive costs must be avoided. Meals provided at an employee attendee’s official duty station may be taxable to the employee and should not be provided.

Site Selection – Site refers to both the geographic location and specific facility selected for an event. IRS employees must exercise prudence when selecting an event site, considering both projected costs and public perception. _ Training events receive a higher priority for CDS training room reservations over non-training events. For training events, CDS uses the web-based Training Room Information Management System (TRIMS) database to schedule CDS training space and will work with the office to provide specific needs for the event. If space is not available, CDS will explore other options with the office such as alternative dates. _ The business unit will need to let CDS know the level of support needed for a training event for planning its staff assignments and resources accordingly. CDS needs this notice at least four (4) weeks prior to the training event. CDS does not provide support staff at training events that do not meet CDS criteria. _ For non-training events, the office should work with CDS to determine if there are any suitable IRS facilities available. If no IRS space is available or meets the requirements for the event, the business unit should contact their Procurement representative and follow appropriate procurement procedures for finding an approved location according to Policy and Procedures Memorandum 70.24, Acquiring Training, Meeting, and Conference Services and Facilities/Space for Training, Meetings or Conferences and IRM 1.32.10, Approval Process for Event-Related Spending. _

To start the site selection process, the business unit needs to gather the following information:

Desired event location (city)- Generally, events should be held within the commuting area of the majority of the attendees to minimize travel costs and the need for overnight stays. Cost comparisons are required, if there is no clear majority of attendees in one location.

Desired event date(s)

Estimated number of attendees

Desired room set-up

Equipment or logistical support needed (e.g., microphones, lecterns, audiovisual equipment, etc.)

Number of sleeping rooms, if applicable

Any other requirements specific to the event

If sleeping rooms are required, IRS employees are prohibited from soliciting for upgraded sleeping rooms (i.e., suites, etc.) as a part of the site selection and Letter of Intent (LOI) process. If no-cost upgrades are offered as a part of the hotel’s bid, business unit executive approval is required. Additional guidance may be found in AWSS Procurement Policy and Procedures Memorandum 70.24, Acquiring Training, Meeting and Conference Space.

Use of an Off-Site/Non-Government Facility

If government space is unavailable or not appropriate and it is necessary to hold a non-training event off-site, the business unit must complete a non-Government cost comparison and prepare a justification to use the selected non-Government location.:

At a minimum, the cost comparison must include consideration of the following:

Total costs for the proposed location

Convenience of conference location

The degree to which the conference location practices “buying green” policies

Fees, including audiovisual equipment or support

Availability of meeting space

Equipment and supplies

Commuting or travel distance for attendees

Lodging availability at established per diem rates

The business unit must detail all factors considered in its cost comparison and complete Form 10416, Approval Request for Use of Meeting Facilities, (attaching to it the supporting documentation). The designated approving official reviews and signs the Form 10416. The Head of Office must approve the use of any non-government facility, regardless of location, or any government facility outside of the metropolitan area of the IRS office hosting the event. For additional information, refer to IRM 1.32.10.23 – Planning, Site Selection, and Use of Off-Site/Non-Government Facilities.

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The CDS point of contact (POC) must sign Form 10416 to certify that there is no government space that can accommodate the request or that suitable government space is unavailable. The business unit coordinates with the Office of Procurement POC on all cost comparisons, justifications, approvals, and other information on the location and nature of the training, meeting, and conference facility, if an acquisition is required.

The business unit must provide justification for any needed planning trips/site visits to potential locations, including estimated costs for those trips, as a part of their event approval package for review and approval. See applicable Treasury and IRS policy at: http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html. To reduce costs, local IRS employees should be used to the extent possible to perform planning trips. The business unit also must maintain documentation of executive approval of the planning trip.

The business unit must provide justification for any additional expenses related to exhibitor halls/information corridors and any specialized technology, including detailed estimated costs, as a part of their event approval package for review and approval per the applicable Treasury and IRS policy at: http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html.

Centralized Delivery Services (CDS) Support Criteria CDS Provides:

Full support services for classroom training at the 14 CDS training sites through the CDS Onsite Centers of Excellence: Customers who conduct classroom training at one of the 14 CDS training sites receive full support; from pre-planning to on the ground classroom training support.

Remote support services for classroom training conducted at non-CDS training sites. When customers elect to conduct training at a non-CDS location, CDS will still provide certain training support remotely through its Online Center of Excellence. _ This remote CDS support for classroom training that is conducted in non-CDS locations includes but is not limited to: consultative planning; ELMS pre-class and post-class support; ordering training material and supplies; virtual instructor prep; and automated class opening videos.

Promotional Items

A business unit may not purchase any promotional items that include logos or customized slogans. This includes pens, mouse pads, mugs, and lanyards unique to an organization or event. The Deputy Commissioner for Operations Support or the Deputy Commissioner for Services and Enforcement must approve any exceptions to this policy.

Record Keeping Requirements

a) Business Units Event Sponsors/Owners-business units are responsible for establishing a methodology to document, track and review events with costs. This includes maintaining documentation related to event planning, approval, and attendance in a manner that allows for audit review and for management inquiry. Event approval documentation maintained by each office must include, but is not limited to:

Title, purpose and justification of event (brief description), along with the agenda;

Information on office/organization hosting the event;

Information on attendees and participants (description/break-out of attendees by office, location of attendees, etc.);

Number and names of invited event speakers and panel members;

Event cost estimates, use of Internal Order Codes and final actual costs including travel and non-travel related expenses (for example, conference room rental, equipment rental, and refreshments, if not included in the cost of the facility) as required per current IRS and/or Treasury guidance at:http://hco.web.irs.gov/devtrain/PROGADMIN/TrDir12-70/TRDirindex.html;

Detailed explanation of alternative locations/methods that were researched for cost comparison purposes (e.g., documentation supporting the selection of non-government facilities; cost-benefit analyses; completed Form 10416, etc.), and

Documentation of actual approval(s) received, per the applicable event approval policy.

With the implementation of the Servicewide Training and Event Tracking System (STETS), event approval (excluding meetings) will be documented in STETS, but each event sponsor/owner is responsible for maintaining supporting documentation related to the event.

b) Office of Financial Management Policy-

The Office of Financial Management Policy maintains a record of all event requests that it receives and processes.