TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

Office of Inspections and Evaluations

 

 

Analysis of Executive Travel
Within the Internal Revenue Service

 

 

 

July 22, 2013

 

Reference Number:  2013-IE-R007

 

 

 

This report has cleared the Treasury Inspector General for Tax Administration (TIGTA) disclosure
review process and information determined to be restricted from public release has
been redacted from this document.

 

Redaction Legend:

3(d) = Other identifying information of an individual or individuals.

 

Phone Number   /  202-622-6500

E-mail Address  /  TIGTACommunications@tigta.treas.gov

Website             /  http://www.treasury.gov/tigta

 

 

July 22, 2013

 

 

MEMORANDUM FOR CHIEF FINANCIAL OFFICER

                                        

FROM:                            R. David Holmgren /s/ R. David Holmgren

                                         Deputy Inspector General for Inspections and Evaluations

 

SUBJECT:                    Final Inspection Report – Analysis of Executive Travel Within the Internal Revenue Service (# IE-13-002)

 

This report presents the results of our inspection to assess the costs and frequency of Internal Revenue Service (IRS) executives’ temporary duty travel.  Additionally, the Treasury Inspector General for Tax Administration (TIGTA) determined whether the IRS considered alternatives to reduce travel expenses incurred by IRS executives.

Synopsis

The Federal Travel Regulation[1] requires agencies to administer the authorization and payment of travel expenses using the following criteria:

(a)    Must limit the authorization and payment of travel expenses to travel that is necessary to accomplish the agency’s mission in the most economical and effective manner,

(b)   Should give consideration to budget constraints, adherence to travel policies, and reasonableness of expenses, and

(c)    Should always consider alternatives, including teleconferencing, prior to authorizing travel.  Other alternatives include reduced per diem[2] and a temporary change of station.[3]

Furthermore, Executive Order 13589,[4] Promoting Efficient Spending, requires each agency to reduce administrative costs including travel and conference-related activities by not less than 20 percent below Fiscal Year (FY) 2010 levels in FY 2013.

In FYs 2011 and 2012, there were 351 and 373 executives in the IRS, respectively.[5]  In FY 2011, the IRS spent approximately $4.8 million for executive travel.  In FY 2012, spending for executive travel decreased to about $4.7 million.[6]  We analyzed travel information from the GovTrip[7] and the Integrated Financial System[8] for IRS executives to determine whether executive travel appeared to be excessive based on travel expenses claimed and the number of days traveled.

Overall, executive travel does not appear to be excessive.  However, we noted that a small number of executives had extremely high travel expenses compared to the rest of the executives and that several executives frequently travel to the Washington, D.C., area to conduct day-to-day operations.  Moreover, 12 executives (seven in FY 2011 and five in FY 2012) were in travel status for over 200 days.  In April 2013, the IRS instituted a new interim travel policy that generally restricts executives from being in travel status more than 75 nights in any fiscal year.

The cost and frequency of travel for some executives indicate that they may not live in the best location to economically accomplish their roles and responsibilities.  While the Federal Travel Regulation does not set any total monetary or duration limits on temporary duty travel, the IRS should consider a temporary or permanent change of station as an alternative to long-term temporary duty travel.  However, the IRS does not have a policy that requires decision makers to document whether a temporary or permanent change of station was considered as an alternative to long-term temporary duty travel.

Recommendation

The Chief Financial Officer should require an analysis that compares the costs and benefits of a long-term taxable travel situation[9] to that of a temporary or permanent change of station and demonstrates that the more favorable alternative was selected.  The analysis should be in writing and prepared before placing the employee on long-term travel or authorizing a temporary or permanent change of station.

Response

IRS management agreed with the recommendation.  The Chief Financial Officer plans to develop and implement guidance to require a business case in each circumstance that would place an employee in a long-term taxable travel situation.  The business case will be used to evaluate and document the costs and benefits of placing the employee in long-term taxable travel status or temporarily or permanently changing the employee’s official station.

Additionally, in June 2013 the IRS issued interim guidance[10] that requires that each executive position have an identified position post of duty and that the official station is identified as either location‑specific or location‑neutral.[11]  This policy is to be implemented in a manner that strikes the appropriate balance between reducing executive travel and maintaining operations.

Please contact me at (202) 927-7048 if you have questions, or Kevin P. Riley, Director, Office of Inspections and Evaluations, at (972) 249-8355.

 

Table of Contents

 

Background

Results of Review

With the Exception of Some Executives, the Level of Travel Appears to Be Reasonable

The Location of Some Executives Increases the Need for Long-Term Travel

Recommendation 1:

Appendices

Appendix I – Detailed Objective, Scope, and Methodology

Appendix II – Major Contributors to This Report

Appendix III – Report Distribution List

Appendix IV – Management’s Response to the Draft Report

 

Abbreviations

 

CADE

Customer Account Data Engine

FY

Fiscal Year

IFS

Integrated Financial System

IRS

Internal Revenue Service

IT

Information Technology

POD

Post of Duty

W&I

Wage and Investment Division

 

Background

 

The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998[12] prompted the most comprehensive reorganization and modernization of the IRS in nearly half a century.  The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.  To support its structure and ensure accountability, the IRS is divided into three commissioner-level organizations[13] headed by senior executive management.  During Fiscal Years (FY) 2011 and 2012, there were approximately 351 and 373 executives, respectively, who were on-roll at some point during the fiscal years.[14]  At least 58 percent of the IRS’s executives were located in the IRS National Headquarters in the Washington, D.C., area.

The executives who did not reside in close proximity to their primary work location often incurred costs to travel to and from the work location.

The executives who did not reside in close proximity to their primary work location often incurred costs for city‑to-city travel.  This form of travel involves traveling more than 40 miles away from an employee’s official station or post of duty (POD) for an authorized purpose.  Unless specifically stated, all references to travel in this report relate to city-to-city travel.  The executives incurred about $4.8 million in travel expenses in FY 2011 and about $4.7 million in FY 2012, which constituted about 3 percent of the IRS travel budget.[15]  The travel costs incurred by the individual executives varied significantly.  The largest amount reimbursed to an executive was about $160,000 in FY 2011 and $146,000 in FY 2012.

The Federal Travel Regulation[16] Section 301.70.1 requires agencies to administer the authorization and payment of travel expenses using the following criteria:

(a)    Must limit the authorization and payment of travel expenses to travel that is necessary to accomplish the agency’s mission in the most economical and effective manner,

(b)   Should give consideration to budget constraints, adherence to travel policies, and reasonableness of expenses, and

(c)    Should always consider alternatives, including teleconferencing, prior to authorizing travel.  Other alternatives include reduced per diem[17] (Section 301-11.200) and a temporary change of station[18] (Section 302-3.401).

Furthermore, Executive Order 13589,[19] Promoting Efficient Spending, requires each agency to reduce administrative costs including travel and conference-related activities by not less than 20 percent below FY 2010 levels in FY 2013.

This review was performed in the Office of the Chief Financial Officer at the IRS National Headquarters in Washington, D.C., during the period February through May 2013.  We conducted this inspection in accordance with the Council of the Inspectors General for Integrity and Efficiency Quality Standards for Inspections.  Detailed information on our objective, scope, and methodology is presented in Appendix I.  Major contributors to the report are listed in Appendix II.

 

Results of Review

 

With the Exception of Some Executives, the Level of Travel Appears to Be Reasonable

In FYs 2011 and 2012, there were 351 and 373 executives in the IRS, respectively.  In FY 2011, the IRS spent approximately $4.8 million for executive travel.  In FY 2012, spending for executive travel decreased to about $4.7 million.  Travel for IRS executives was approximately 3 percent of total travel expenses[20] for each fiscal year.  We analyzed travel information from the GovTrip[21] and the Integrated Financial System (IFS)[22] for IRS executives to determine whether executive travel appeared to be excessive based on travel expenses claimed and the number of days traveled.

Overall, executive travel does not appear to be excessive.  However, we noted that several executives frequently travel to the Washington, D.C., area to conduct day-to-day operations.  The cost and frequency of travel for these executives indicate that some executives may not live in the best location to economically accomplish their roles and responsibilities.

About 60 percent of the executives incurred $10,000 or less in travel expenses, while about 3 percent incurred more than $60,000

City-to-city travel expenses for IRS executives varied significantly during FYs 2011 and 2012.  In FY 2011, expenses ranged from $0 to $161,105 and averaged $13,632.  In FY 2012, expenses ranged from $0 to $145,911 and averaged $12,521.  In both fiscal years, average expenses were significantly higher than median expenses ($6,727 for FY 2011 and $5,624 for FY 2012) because a small number of executives had extremely high travel expenses compared to the rest of the executives.  Figure 1 documents the range (minimum and maximum), median, and average travel expenses.

Figure 1:  Travel Expenses for IRS Executives

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

We grouped executives by the amounts they claimed for travel expenses in $10,000 increments from less than $10,000 to more than $60,000 to illustrate the level of spending.  Based on this grouping, we concluded that travel expenses for most executives appear to be reasonable.  In FY 2011, about 59 percent of executives (208 of 351) spent less than $10,000 for travel.  In FY 2012, nearly 64 percent of executives (238 of 373) spent less than $10,000.

Travel expenses for those executives near the top of the scale appear to be excessive when compared to the average travel expenses for IRS executives.  We noted that 21 executives (12 in FY 2011 and nine in FY 2012) each spent more than $60,000 in one fiscal year.  Travel expense for executives in this category exceeded average spending by at least 340 percent.  Figure 2 summarizes spending for executive travel for FYs 2011 and 2012.

Figure 2:  Summary of Travel Expenses by Executives

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

The number of days traveled for some IRS executives appears to be excessive

The number of days traveled by IRS executives varied significantly for FYs 2011 and 2012.  In FY 2011, executive travel ranged from 0 to 295 days and averaged 40.1 days.  In FY 2012, executive travel ranged from 0 to 321 days and averaged 37.9 days.  In both fiscal years, the average number of days traveled was significantly higher than the median number of days traveled (23 days for FY 2011 and 20 days for FY 2012) because a small number of executives traveled significantly more days compared to the rest of the executives.  Figure 3 documents the range (minimum and maximum), median, and average for days traveled.

Figure 3:  Days Traveled for IRS Executives

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

In order to assess the extent of travel for IRS executives, we compared the number of days traveled to the numbers of business days in a fiscal year, which is approximately 250 days after excluding holidays and weekends.[23]  We found that most executives (52 percent in FY 2011 and 56 percent in FY 2012) traveled fewer than 25 days, which is less than 10 percent of the business days for the fiscal year.  However, the number of days traveled varied significantly during FYs 2011 and 2012, and travel for some executives (seven in FY 2011 and five in FY 2012) exceeded 200 days, which is at least 80 percent of the business days for the fiscal year.  Figure 4 summarizes the number of days executives traveled during FYs 2011 and 2012.

Figure 4:  Number of Days Traveled by Executives

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

The Location of Some Executives Increases the Need for Long-Term Travel

In FYs 2011 and 2012, at least 58 percent of IRS executives lived and worked in the Washington, D.C., area.  Approximately 40 and 42 percent of executives lived outside the Washington, D.C., area in FYs 2011 and FY 2012, respectively.  Figure 5 documents where IRS executives lived during this time period.

Figure 5:  Residence of IRS Executives

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

Whether or not the executive was located in the Washington, D.C., area had a significant impact on the level of travel for executives.  Figures 6 and 7 document that the travel expenses and days traveled for executives in the Washington, D.C., area were significantly lower than those for executives in other locations.

Figure 6:  Travel Comparison for FY 2011

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

Figure 7:  Travel Comparison for FY 2012

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

Executives spent more travel days in Washington, D.C., than in other locations

The Washington, D.C., area was the top travel destination for IRS executives in FYs 2011 and 2012 in terms of days of travel.  The second highest location was Atlanta, Georgia.  Figure 8 shows the top five locations that executives spent the most time based on the total days of travel.

Figure 8:  Top Travel Destinations for IRS Executives

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

Several executives spent more than 50 percent of their workdays in locations other than their assigned post of duty

We identified the 15 IRS executives who traveled the most during FYs 2011 and 2012 in terms of the number of days traveled.  All executives included in the top 15 travelers traveled more than 125 days in a fiscal year—more than half of the 250 business days available to work.  In some cases, the travel days exceeded the number of business days due to employees remaining in travel status during the weekends and holidays.

During the course of our review, the IRS instituted a new interim travel policy that restricts executives from being in travel status more than 75 nights in any fiscal year.  The Acting Commissioner must preapprove all exceptions to this restriction.  The new policy will remain in effect for the remainder of FY 2013 and will be reevaluated in FY 2014.[24]

The IRS has begun to manage nights in travel status to both save travel costs and minimize days away from the official POD.  For example, an executive who flies from Atlanta to Washington, D.C., and returns to Atlanta on a late flight instead of staying overnight and returning to Atlanta the next day only costs the Government three quarters of their per diem for the one day of travel rather than 1½ days of per diem plus the cost of lodging for the one night.  In addition to reducing travel funds, this effectively reduces the actual time in travel status as the executive is available for a full work day at their POD on the following day.

While counting the nights of travel provides an alternative method for measuring time in travel status, TIGTA maintains that counting and reporting the days in travel status is more consistent with guidance provided in the Federal Travel Regulation, which is based on days in travel status.  Although the IRS’s new executive travel policy was not in effect until April 23, 2013, we include the IRS’s calculation of nights traveled in Figures 9, 10, and 11 for comparison purposes.

In FY 2011, travel expenses for the top 15 travelers (more than 4 percent of all executive travelers) were about $1.2 million—nearly 26 percent of the total travel expenses for all executives.  These executives traveled an average of 202 days and spent an average of $81,544.  In FY 2012, travel expenses for the top 15 travelers (4 percent of all executive travelers) were about $1.1 million—approximately 23 percent of the total travel expenses for all executives.  These executives traveled an average of 184 days and spent an average of $73,054.

Figure 9:  IRS Executives Who Traveled Most Often – Fiscal Year 2011

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.
[25][26][27]

Figure 10:  IRS Executives Who Traveled Most Often – Fiscal Year 2012

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.
[28]

Alternatives to long-term travel could reduce travel expenses

We determined the top travel destination for each IRS executive based on the number of days in travel status for each destination.  We found that 14 executives in FY 2011 and 11 in FY 2012 spent more than 125 days in travel status at a single destination outside of his/her commuting area. 

Figure 11 documents the executives who spent more than 125 days in travel status for a single destination.  The figure highlights 10 executives (five in FY 2011 and five in FY 2011) who were actually in travel status at one destination more than 180 days, which means the executives spent more days at that travel destination than at their assigned post of duty.  In such cases, the cost and frequency of travel indicate that some executives may not live in the best location to economically accomplish their roles and responsibilities.  It might be more cost effective to relocate the executives through a permanent or temporary change of station.

Figure 11:  IRS Executives Who Traveled to One Destination
Outside of Their Telecommuting Areas More Than 125 Days

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.
[29]

While the Federal Travel Regulation does not set any total monetary or duration limits on temporary duty travel, agencies should consider a temporary change of station as an alternative to long-term temporary duty travel.  However, the IRS does not have a policy that requires decision makers to document whether a temporary change of station was considered as an alternative to long-term temporary duty travel.

Per Federal Travel Regulation Section 302‑3.404, an agency will authorize a temporary change of station under the following circumstances:

Additionally, to qualify for a temporary change of station, the employee’s assignment must be not less than six months or more than 30 months.  If the assignment exceeds 30 months, the agency must permanently assign the employee to the temporary official station or POD or return the employee to the previous official station or POD.

An employee who relocates to a new post of duty in the interest of the Government may obtain reimbursement for specific expenses incident to the relocation.  Reimbursable relocation expenses can include those related to a house hunting trip, the sale of a home, and the shipment of household goods.  From FYs 2009 to 2012, the IRS paid about $4 million for relocation expenses, and the average cost for relocation expenses for IRS executives was $46,872.[30]  Relocation expenses varied significantly during the four-year period.  Expenses ranged from $168 to $308,113, and the median relocation expense was $19,875.

The difference between the median and average relocation expenses can be attributed to the fact that relocations exceeded $100,000 for 14 of 86 relocations.  Additionally, relocations to the Washington, D.C., area appeared to be more costly than relocations to other locations.  Figure 12 shows that from FYs 2009 to 2012, the average relocation expenses to the Washington, D.C., area was $88,186 and to all other locations was $35,936.

Figure 12:  IRS Executive Relocation Costs – FY 2009 to FY 2012

The figure was removed due to its size.  To see the figure,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

In addition to relocation expenses, an agency has the authority to offer relocation incentives[31] to employees with unique skills or in difficult-to-recruit positions.  From FYs 2009 to 2012, the IRS paid $557,412 for relocation incentives to 19 executives included in our review, and the average incentive was $29,337.  Relocation incentives ranged from $14,117 to $41,781, and the median incentive was $27,463.

Although the costs to relocate an executive are unique and could vary considerably, we believe the costs of relocating an executive could be significantly less than long-term travel, especially in cases where the long-term travel could continue for more than one year.  Any decisions made to relocate executives must be made in accordance with efforts to limit relocation incentives as directed by the Office of Personnel Management and the Office of Management and Budget, which mandated that agencies must not exceed Calendar Year 2010 spending levels for incentives related to relocation, recruitment, and retention during Calendar Years 2011 and 2012.[32]

Recommendation

Recommendation 1:  The Chief Financial Officer should require an analysis that both compares the costs and benefits of a long-term taxable travel situation[33] to that of a temporary or permanent change of station and demonstrates that the more favorable alternative was selected.  The analysis should be in writing and prepared before placing the employee on long-term travel or authorizing a temporary or permanent change of station.

Management’s Response:  IRS management agreed with this recommendation.  The Chief Financial Officer plans to develop and implement guidance to require a business case in each circumstance that would place an employee in a long-term taxable travel situation.  The business case will be used to evaluate and document the costs and benefits of placing the employee in long-term taxable travel status or temporarily or permanently changing the employee’s official station.

Additionally, in June 2013 the IRS issued interim guidance[34] that requires that each executive position have an identified position POD and that the official station is identified as either location‑specific or location‑neutral.[35]  This policy is to be implemented in a manner that strikes the appropriate balance between reducing executive travel and maintaining operations.

Appendix I

 

Detailed Objective, Scope, and Methodology

 

The overall objective was to assess the costs and frequency of IRS executive travel and determine whether the IRS considered alternatives to reduce travel expenses incurred by IRS executives.  To accomplish this objective, we:

       I.            Identified Federal, Department of the Treasury, and IRS travel policy and procedures.

A.    Reviewed Office of Personnel Management mandates and Executive Orders requiring conservation of travel funds and Federal Travel Regulation requirements on the efficient and economical administration of travel funds.

B.     Determined whether the IRS has an adequate travel policy in place.

    II.            Analyzed IRS executives’ overnight travel for FYs 2011 and 2012.

A.    Analyzed and summarized travel frequency, duration, costs, and destinations for all executives who were on-roll during FYs 2011 and 2012.

B.     Conducted additional analysis for the top 15 executives whose travel appeared to be long-term, and assessed the IRS’s management of long-term travel and consideration of less costly alternatives to long-term travel.

 III.            Determined whether the IRS considered alternatives to reduce travel expenses.

A.    Identified the IRS’s procedures on consideration of all possible cost savings related to long-term travel assignments.

B.     Assessed the IRS’s efforts in reducing travel costs.

C.     Evaluated the IRS’s travel budget and spending for FYs 2011 and 2012.

 

Appendix II

 

Major Contributors to This Report

 

Kevin P. Riley, Director, Inspections & Evaluations

James A. Douglas, Supervisory Evaluator

Jacqueline D. Nguyen, Lead Auditor

 

Appendix III

 

Report Distribution List

 

Principal Deputy Commissioner 

Office of the Commissioner – Attn:  Chief of Staff  C

Chief of Staff  C

Assistant Deputy Commissioner for Operations Support  OS

Associate Chief Financial Officer for Financial Management  OS:CFO:FM

Human Capital Officer  OS:HC

Chief Counsel  CC

National Taxpayer Advocate  TA

Director, Office of Legislative Affairs  CL:LA

Director, Office of Program Evaluation and Risk Analysis  RAS:O

Office of Internal Control  OS:CFO:CPIC:IC

 

Appendix IV

 

Management’s Response to the Draft Report

 

To see the complete response,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.

 



[1] The Federal Travel Regulation is contained in 41 Code of Federal Regulations (C.F.R.) Chapters 300 through 304, which implements statutory requirements and Executive branch policies for travel by Federal civilian employees and others authorized to travel at Government expense.

[2] A daily allowance for expenses; a specific amount of money that an organization gives an individual per day to cover living and travel expenses in connection with work done away from the individual’s home or post of duty.

[3] The relocation to a new post of duty while performing a long-term assignment and subsequent return to the previous post of duty upon completion of that assignment.

[4] 76 Fed. Reg. 70,863, 70,864 (Nov. 15, 2011).  Executive orders are official documents through which the President of the United States manages the operations of the Federal Government.

[5] The number of executives for each fiscal year was calculated based on the number of executives on-roll as of fiscal year end and the number of executives that worked during the fiscal year but separated before fiscal year end.

[6] Because some executives were not executives for the entire fiscal year, travel expenses may include travel for trips made as nonexecutives.

[7] GovTrip is a computer application and database that provides IRS travelers with automated travel planning and reimbursement capabilities.  The system also includes authorization, reservation, and vouchering capabilities.

[8] The Integrated Financial System (IFS) contains the IRS’s core financial systems, including expenditure controls, accounts payable, accounts receivable, general ledger, and budget formulation.

[9] The IRS city-to-city policy, Internal Revenue Manual 1.32.11.9.1, provides for two situations that can be overnight long-term taxable travel:  (1) travel to a single location that is expected to last more than one year or (2) employee performs principal duties the majority of the time in a location away from the official station, and this arrangement is expected to last indefinitely or long enough that the new location becomes the main work location.

[10] IRS, Memorandum for All Executives: Guidance on Executive Travel – Determining Position Post of Duty and Official Station for Executives (June 26, 2013).

[11] In cases where the work activities can be performed in virtually any geographical location, the post of duty will be considered neutral.

[12] Pub. L. No. 105-206, 112 Stat. 685 (codified as amended in scattered sections of 2 U.S.C., 5 U.S.C. app., 16 U.S.C., 19 U.S.C., 22 U.S.C., 23 U.S.C., 26 U.S.C.,31 U.S.C., 38 U.S.C., and 49 U.S.C.).

[13] The three commissioner-level organizations include Commissioner, Deputy Commissioner for Services and Enforcement, and Deputy Commissioner for Operations Support.

[14] The number of executives for each fiscal year was calculated based on the number of executives on-roll as of fiscal year end and the number of executives who worked during the fiscal year but separated before fiscal year end.

[15] Because some executives were not executives for the entire fiscal year, travel expenses may include travel for trips made as nonexecutives.

[16] The Federal Travel Regulation is the regulation contained in 41 Code of Federal Regulations (C.F.R.) Chapters 300 through 304, which implements statutory requirements and Executive branch policies for travel by Federal civilian employees and others authorized to travel at Government expense.

[17] A daily allowance for expenses; a specific amount of money that an organization gives an individual per day to cover living and travel expenses in connection with work done away from the individual’s home or POD.

[18] The relocation to a new POD while performing a long-term assignment and subsequent return to the previous POD upon completion of that assignment.

[19] 76 Fed. Reg. 70,863, 70,864 (Nov. 15, 2011).  Executive orders are official documents through which the President of the United States manages the operations of the Federal Government.

[20] The total travel expenses consist of domestic and foreign operating travel, training travel, travel of experts and witnesses, gain sharing award, and income tax reimbursement award.

[21] GovTrip is a computer application and database that provides IRS travelers with automated travel planning and reimbursement capabilities.  The system also includes authorization, reservation, and vouchering capabilities.

[22] The IFS contains the IRS’s core financial systems, including expenditure controls, accounts payable, accounts receivable, general ledger, and budget formulation.

[23] While this point of comparison does not account for leave taken during the year or weekends and holidays in travel status, it does provide a consistent indicator to measure the extent of travel.

[24] IRS, Memorandum for Executives:  New Policy on Executive Travel and Compliance With Long-Term Taxable Travel Requirements (April 23, 2013).

[25] *****Code Number 3(d)********************************************************************************
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[26] *****Code Number 3(d)********************************************************************************
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[27] Total expenses claimed should be $1,223,165.  The $1 difference is due to rounding expenses claimed to the nearest dollar for each executive included in the table.

[28] Total expenses claimed should be $1,095,815.  The $1 difference is due to rounding expenses claim to the nearest dollar for each executive included in the table.

[29] *****Code Number 3(d)********************************************************************************
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[30] These data only reflects the relocation expenses claimed during FY 2009 through FY 2012.  Some of the relocation expenses may not have been claimed since employees generally have two years to file claims for relocation costs reimbursement.

[31] Relocation incentives are authorized under 5 U.S.C. 5753 and 5754 and 5 CFR part 575.

[32] Office of Personnel Management, CPM 2011‑10, Memorandum for Heads of Executive Departments and Agencies:  Guidance on Awards for Fiscal Years 2011 and 2012 (June 10, 2011).

[33] The IRS city-to-city policy, Internal Revenue Manual 1.32.11.9.1, provides two situations that can be overnight long-term taxable travel:  (1) travel to a single location that is expected to last more than one year or (2) employee performs principal duties the majority of the time in a location away from the official station, and this arrangement is expected to last indefinitely or long enough that the new location becomes the main work location.

[34] IRS, Memorandum for All Executives: Guidance on Executive Travel – Determining Position Post of Duty and Official Station for Executives (June 26, 2013).

[35] In cases where the work activities can be performed in virtually any geographical location, the post of duty will be considered neutral.