Training or Events Held in Non-Government Facility/Space

If government space is unavailable or not appropriate and it is necessary to hold an 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 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 attach the supporting documentation (including the cost comparison). The designated approving official reviews and signs. 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.

Business units must refer to and apply their internal guidelines when training or an event (approved at their level) later exceeds a 10% cost variance and remains within their dollar threshold level.

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. 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.