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of business units Instructors or Speakers

Postponed or Cancelled Training or Events

Internal Revenue Manual Part 6. Human Resources Management · 2026-10-03 edition · updated 2026-10-04 · United States

The expectation is that any postponed training or event will be held within one year of the originally scheduled and approved start date. If a business unit cannot reschedule and hold the training or event within one year of the originally scheduled date approved, it will be considered cancelled and a new approval will be required for future scheduling.

If the training or event has commenced and is cancelled or interrupted while in progress (e.g. severe weather or other extenuating circumstances), a business unit should track those costs and report against the approval with good documentation, (e.g. class cancelled due to weather issues). If necessary, the business unit can later submit a duplicate request for approval with the new dates. These remedial steps will provide for the appropriate documentation, if an internal audit is ever conducted.

If approval for training or an event is not received, processed, and approved in time to deliver it during the current fiscal year, the business unit need not re-submit a request during the next fiscal year; however, funds must be allocated to deliver the training or event in the new fiscal year.

Reminder: Update the STETS with the new delivery date of the training event and any changes to location, number of travelers, etc.

An approval of a cancelled event may not be applied to another event.

If an approved event is not canceled and then converted to online with a revised estimated or reimbursable cost that is less than $20,000, you must:

Maintain the event as active in the STETS. (In such cases, the UIOC and approval are not reusable in a new event).

Notate in the STETS record a comment that the event was converted to online.

Report the outcome of the event to the CFO to bring closure to the approval process.

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▸Contents — Internal Revenue Manual Part 6. Human Resources Management

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