Yes, you can use your government travel card for gas, but only under specific circumstances. TRAVELS.EDU.VN understands the intricacies of government travel policies. The government travel card can be used to purchase fuel for a privately-owned vehicle (POV) for travel between places of official business or other authorized points no more than one calendar day prior to the start of official travel through one calendar day after the official travel ends, or for rental cars. For further clarification, consult TRAVELS.EDU.VN for expert guidance on navigating travel regulations and maximizing your travel benefits.
1. Understanding the Government Travel Card Program
The Government Travel Card Program is designed to facilitate official government travel for IRS employees. This program encompasses both Individually Billed Accounts (IBAs) and Centrally Billed Accounts (CBAs), each serving distinct purposes. IBAs are issued to individual employees for travel-related expenses, while CBAs are used for common carrier transportation expenses when employees don’t have an IBA or meet certain exceptions.
1.1 Purpose of the Program
The primary goal of the Government Travel Card Program is to enable IRS employees to conduct official government travel efficiently while ensuring effective internal controls and compliance with regulations. The mandatory use of travel cards also allows the IRS to obtain rebates from the credit card contractor.
1.2 Key Objectives
- Efficiency: Streamlining travel expense management for official government travel.
- Control: Ensuring adherence to travel policies and regulations.
- Rebates: Maximizing financial benefits through contractor rebates.
Alt Text: A government travel card displaying the SmartPay2 logo, used for official travel expenses.
1.3 Background and Authority
The program operates under the authority of the Travel and Transportation Reform Act of 1998, which mandates the use of travel cards for official travel expenses.
2. Roles and Responsibilities
Several key stakeholders play critical roles in the Government Travel Card Program, each with specific responsibilities to ensure its effective operation.
2.1 CFO and Deputy CFO
The CFO and Deputy CFO are responsible for establishing the policies that govern the Government Travel Card Program.
2.2 Credit Card Services Office
The Credit Card Services office is responsible for the administration, procedures, and oversight of the government travel card program. Their responsibilities include:
- Providing guidance to travel cardholders and managers.
- Assisting with account maintenance changes.
- Reviewing travel authorizations.
- Monitoring program activity.
- Safeguarding CBA cardholder account numbers.
- Reviewing and reconciling monthly CBA statements.
- Maintaining statistical and narrative information related to the travel card program.
2.3 Managers and Approving Officials
Managers play a crucial role in ensuring compliance and proper use of travel cards. Their responsibilities include:
- Ensuring employees obtain and use travel cards for official travel.
- Reviewing travel documents for appropriate expense claims.
- Approving requests for account maintenance changes.
- Ensuring employees are aware of travel card requirements.
- Approving or disapproving employee travel authorization requests.
2.4 Travel Cardholders
Travel cardholders are responsible for adhering to IRS travel policies and using the card appropriately. Their responsibilities include:
- Becoming familiar with IRS travel guides and policies.
- Using the travel card only for travel-related expenses during official travel.
- Filing travel vouchers promptly.
- Paying all charges and fees associated with the account timely.
- Disputing any incorrect or unauthorized charges.
- Safeguarding the travel card and account number from unauthorized use.
- Complying with the terms and conditions of the Cardholder Account Agreement.
2.5 Authorized Centrally Billed Account Users
Authorized CBA users are responsible for:
- Contacting the TMC to make reservations.
- Informing the TMC that the CBA will be used for transportation tickets.
- Obtaining the cost of the transportation ticket, the cost of the Concur Government Edition (CGE) fee and the reservation locator code from the TMC.
- Notifying the TMC and Credit Card Services if an authorized trip is cancelled.
- Identifying “CBA” as the method of payment for transportation costs charged to the CBA when filing travel vouchers.
2.6 Travel Management Office
The Travel Management office is responsible for establishing IRS policies governing the travel card program.
3. Program Management and Review
Effective program management and review are essential to ensure the Government Travel Card Program operates efficiently and complies with regulations.
3.1 Program Reports
Credit Card Services uses reports from the credit card contractor’s electronic reporting system and the Integrated Financial System (IFS) to monitor accounts and review transactions.
3.2 Program Effectiveness
Credit Card Services measures program effectiveness through continuous reviews of account data and monthly/quarterly reviews of travel card transactions to measure compliance and mitigate the risk of fraud and abuse.
4. Program Controls
Several internal controls are in place to ensure the appropriate use of government travel cards.
4.1 Travel Advances
Standard travel cardholders are not authorized travel advances from the Electronic Travel System (ETS). They may use the ATM feature on their standard travel card for official IRS travel expenses that cannot be charged using the travel card. Restricted travel cardholders are authorized travel advances through ETS up to 40% of all reimbursable expenses, except transportation, since they do not have ATM privileges.
4.2 Mandatory Use of the Government Travel Card
All employees are required to obtain and use the travel card for required travel expenses unless they qualify for an exemption.
4.3 Account Controls
Card use is restricted for any non-travel merchant category codes and high-risk merchant codes. Spending limits are restricted during periods of inactivity or misuse. Spending limits are reduced on travel cards during periods of non-travel status. Travel cards are canceled when a traveler retires or leaves the IRS.
4.4 Card Limits
Card limits are used to strengthen internal controls by establishing the appropriate amount that travel cardholders can spend in a billing cycle to accomplish their program responsibilities.
4.5 Training
Training is required to obtain a card and refresher training is required every two years.
4.6 Split Disbursement
Process of dividing a travel voucher reimbursement between the credit card contractor and the traveler. The balance owed to each is sent directly to the applicable party.
4.7 Salary Offset
The collection of an undisputed, delinquent travel card amount via direct deduction from a traveler’s payroll account.
5. Terms and Definitions
Understanding key terms and definitions is crucial for navigating the Government Travel Card Program.
5.1 Automatic Teller Machine (ATM)
The contractor provides this service allowing cash withdrawals from participating ATMs. The cash withdrawal and associated fees are charged to the standard travel card account. Cash from ATMs is only authorized for expenses that cannot be charged to the travel card while in official IRS travel status.
5.2 Billing Cycle
The period of time commencing on the fourth day of the month and ending on the third day of the following month. All transactions that post to an account during a cycle are summarized on a statement of account issued by the government credit card contractor.
5.3 Card Limit
The maximum cumulative amount that can be charged to an individually billed government travel card in any one billing cycle.
5.4 Concur Government Edition (CGE) Reservation Fee
A vendor fee that will auto-populate in a document when reservations are booked through Concur or by contacting the TMC directly. If a reservation is cancelled prior to ticketing, no transaction fee is incurred.
5.5 Centrally Billed Account (CBA)
A corporate travel card account set up for travelers who do not have an individually billed account to use for official IRS travel expenses (airline and train tickets only).
5.6 Delinquent Account
Individually billed account with a balance due that remains unpaid for a period of 61 days or more from the closing date of the statement of account on which the charges first appeared.
5.7 Disputed Item
An erroneous, duplicate, or over charge that appears as a transaction on an individually billed travel cardholder’s statement of account. Travel cardholders are responsible for disputing timely any incorrect or unauthorized charges that may appear on their statement of account.
5.8 Electronic Credit Review
An electronic credit check performed by the government credit card contractor to research the applicants credit score, assessing creditworthiness based on credit history and current credit accounts.
5.9 Electronic Travel System (ETS)
A web-based, integrated travel booking and reimbursement system that includes authorizations, vouchers and travel reservations for both domestic and foreign travel. The system’s split disbursement function allows travelers to allocate the payment of individual expenses directly to the government credit card contractor.
5.10 Government Credit Card Contractor
The bank that issues the travel card used by authorized IRS employees to pay for official travel expenses.
5.11 Inappropriate Use
Use of the IRS government credit card to make purchases not approved, funded and authorized by or in conformance with applicable IRS travel card and CBA guidelines.
5.12 Individually Billed Account (IBA)
A government contractor-issued travel card used by authorized individuals to pay for official travel and transportation related expenses for which the contractor (bank) bills the employee and for which the employee is liable for paying.
5.13 Merchant Category Code (MCC)
A standard code assigned to every merchant that accepts a credit card identifying the category of goods, services, or activity they are involved with. The accuracy of the assigned MCC is the function of the merchant and MasterCard.
5.14 Merchant Category Code Templates
A grouping of MCCs assigned to each individually billed travel cardholder’s account based on the travel cardholder’s anticipated purchasing activity. MCC templates are an element of the system of internal controls for the credit card program, designed to reduce the potential for inappropriate credit card use.
5.15 Restricted Travel Cardholder
A travel cardholder who did not consent to an electronic credit check or had a credit score of less than 660. A restricted travel card does not include a MCC template for miscellaneous expenses. In addition, restricted travel cardholders also do not have ATM privileges.
5.16 Split Disbursement
An electronic travel system (ETS) functionally dividing a travel voucher reimbursement between the credit card contractor and the traveler. The balance owed to each is sent directly to the applicable party.
5.17 Standard Travel Cardholder
A travel card applicant who agreed to an electronic credit review and had a credit score of 660 or more. A standard travel card includes the MCC template for miscellaneous expenses and ATM access.
5.18 Statement of Account
A summary of transactions (debits and credits) posted to the individually billed travel cardholder’s account during the billing cycle. The government credit card contractor will send a statement of account to the individually billed travel cardholder within five business days after the end of the billing cycle. Statements of account can be accessed through the government credit card contractor’s website.
5.19 Travel Advance
A prepayment of estimated travel expenses paid to an IRS employee in advance of authorized official IRS travel. Travel advances are not available to standard travel cardholders.
5.20 Travel Card
A credit card used to pay for authorized official IRS travel and allowable travel-related expenses. Each travel card reflects an individual billed account established in the travel cardholder’s name. The term “individually billed” account is synonymous with travel card, credit card, government issued travel card and IBA.
5.21 Travel Authorization
An electronic or written document submitted for approval to authorize official travel. The travel authorization obligates funds and must be submitted and approved before traveling, except in emergency situations.
5.22 Travel Cardholder
The IRS employee who has been trained and authorized to use the individually billed account. The travel cardholder is the only authorized user of the travel card and is responsible for safeguarding the travel card and account number to minimize the opportunity for theft or unauthorized use.
5.23 Travel Management Center (TMC)
A travel agency contracted by the IRS or the electronic travel system (ETS) to provide services to book and ticket transportation, lodging and rental car services to IRS employees on official travel.
5.24 Travel Voucher
A written request or electronic submission supported by documentation and receipts, where applicable, for reimbursement of expenses incurred in the performance of official IRS and relocation travel.
6. Acronyms
Familiarizing yourself with common acronyms can help you better understand travel-related policies and procedures.
| Acronym | Description |
|---|---|
| ABA | American Bankers Association |
| ATM | Automatic Teller Machine |
| CBA | Centrally Billed Account |
| CGE | Concur Government Edition |
| ETS | Electronic Travel System |
| IBA | Individually Billed Account |
| IFS | Integrated Financial System |
| MCC | Merchant Category Codes |
| GPS | Global Positioning System |
| TMC | Travel Management Center |
7. Related Resources
Several resources are available to help you navigate the Government Travel Card Program effectively.
- IRM 1.32.1, IRS Local Travel Guide
- IRM 1.32.11, IRS City-to-City Travel Guide
- Federal Travel Regulation
- 5 U.S.C. 5514, Installment deduction for indebtedness to the United States
- IRS Source
- The Inappropriate Use Guide offers specific instances of misuse and their resolutions.
- IRS Manager’s Guide to Penalty Determinations provides Labor/Employee Relations and Negotiations guidance for penalty determinations for the misuse of the travel card.
8. Individually Billed Account Travel Card Program
The Individually Billed Account (IBA) travel card is a government contractor-issued travel card used by authorized individuals to pay for official travel and transportation related expenses for which the contractor (bank) bills the employee and for which the employee is liable for paying.
8.1 Mandatory Use of Individually Billed Account
The Federal Travel Regulation (FTR), 41 CFR Part 301-51.1 and 301-51.2, Paying Travel Expenses, requires use of the travel card for official travel unless the employee has an exemption.
8.2 Exemptions to Mandatory Use of Travel Card Policy
Several exemptions exist for the mandatory use of travel cards, including:
- Employees who have a government travel card application pending.
- Employees for whom the issuance of a government travel card would adversely affect the mission of IRS or put the employee at risk.
- Employees who are not eligible to receive a government travel card.
- New employees who are exempt until they obtain a government travel card. New employees who will travel are expected to obtain and use the government travel card within 45 days after they report to duty.
- International travelers.
- Employees with suspended or cancelled government travel cards.
- Employees who have relocated and are staying in temporary quarters.
Alt Text: A hand holding a sign that says exemption, indicating exceptions to mandatory rules.
8.3 Use of the Individually Billed Account
The travel card can only be used for official government travel and travel-related expenses while in official travel status. The ATM feature must only be used to obtain cash for official IRS travel expenses that cannot be charged using the travel card. The ATM may be used three calendar days prior to the start of travel through the last travel day.
8.4 Authorized/Unauthorized Uses
The travel card can only be used for official IRS travel and allowable travel-related expenses while in travel status away from an employee’s official station.
| Expense Type | Authorized For City to City Travel | Authorized for Local Travel | When Expense is Authorized, Card Use is: |
|---|---|---|---|
| Auto rental | Yes | Yes | Mandatory |
| Baggage fees | Yes | No | Mandatory |
| Common carrier transportation tickets | Yes | No | Mandatory |
| Companion/personal airline tickets and additional charges for premium seats | No | No | Unauthorized |
| Emergency purchases (maps when traveling in a POV or a rental car, and a GPS attached to a rental car) | Yes | Yes | Optional |
| Gasoline for a government vehicle | No | No | Unauthorized |
| Gasoline for a POV | Yes | Yes | Optional |
| Gasoline for a rental car | Yes | Yes | Mandatory |
| Incidental expenses (such as laundry or dry cleaning – for domestic travel only) | Yes | No | Optional |
| Lodging (hotel, motel, corporate housing) | Yes | No | Mandatory |
| Long distance calling (except when billed to hotel room) | No | No | Unauthorized |
| Meals (including grocery stores) – Alcohol purchase without food is not authorized. | Yes | No (Unless in travel status for 12 hours or more) | Mandatory if $15 or greater; Optional if less than $15 |
| Meeting space and conference fees or reserving rooms for other travelers | No | No | Unauthorized |
| Non-travel related expenses (lien fees, investigator expenses, administrative summons expenses, copies third party records or Right to Financial Privacy Act expenses) | Yes | Yes | Optional |
| Office supplies | No | No | Unauthorized |
| Parking (long term, daily, hotel) | Yes | Yes | Optional |
| Photos for Passports/Visas (keep the receipt to claim the expense on the voucher) | Yes | Yes | Optional |
| Postage (stamps, certified mail, etc.) | No | No | Unauthorized |
| Taxi, Uber, Lyft and shuttle service | Yes | Yes | Optional |
| Vehicle repairs | No | No | Unauthorized |
8.5 Card Controls
The controls and restrictions on travel card accounts are discussed below. If a travel card is declined because of a restriction, refer to the IRS Source website.
8.6 Cash from Automatic Teller Machines Access
The ATM feature (available only to standard travel cardholders) may be used to obtain cash for official IRS travel expenses. The travel card should be used to the maximum extent possible to charge travel expenses. At a minimum, the travel card must be used to pay for transportation, lodging, rental cars and rental car gas.
8.7 Record Retention Period for Travel Card Documentation
Travel cardholders are responsible for ensuring that their travel documents have been correctly uploaded into ETS and are legible. The ETS retains copies of the receipts for six years after fiscal year in which travel occurred.
8.8 Training and Application Process
Training is a prerequisite for obtaining a travel card. All potential travel cardholders must first complete the travel card self-study training course.
8.9 Monthly Statements
Travel cardholders receive a statement from the government credit card contractor if there is activity on the account or an outstanding balance, unless the travel cardholder has selected “Go Paperless” on the government credit card contractor’s website.
8.10 Delinquent Accounts
Travel cards with a balance due that remains unpaid for a period of 61 days or more from the closing date of the statement of account on which the charges first appeared are considered delinquent. Failure to pay undisputed charges is a conduct issue that could result in disciplinary action.
8.11 Salary Offset for Undisputed Travel Card Debt
The authority for federal agencies to collect undisputed delinquent amounts incurred on an employee’s travel card from the employee’s disposable pay is contained in the Travel and Transportation Reform Act of 1998 (Pub. L. No.105-264).
8.12 Travel Card Account Changes
Information and procedures regarding account maintenance changes are available on the IRS Source website. Account maintenance changes include:
- Name change
- Address and phone number changes
- Canceling your travel card
- Reactivating a closed travel card account
- ATM Access, Usage and Limit Changes
- Limit increase
- Declined transaction
8.13 Travel Card Problems
Information and procedures regarding travel card problems are available on the IRS Source website. Travel Card problems include:
- Lost, stolen or compromised travel card
- Delinquent accounts
- Canceled trip
- Incorrect charges
- Account credit
9. Centrally Billed Account Program
The Centrally Billed Account (CBA) Program is a corporate travel card account set up for travelers who do not have an individually billed account to use for official IRS travel expenses (airline and train tickets). One CBA account is established for each IRS business unit.
9.1 Centrally Billed Account Guidelines
The CBA is a credit card account that travelers can use to charge common carrier transportation expenses and is available to:
- Employees when issuance of the government contractor-issued travel card would adversely affect the IRS mission or put the employee at risk.
- Employees who are not eligible to receive a government contractor-issued travel card.
- New employees who have not yet obtained their own travel card.
- Invitational travelers.
- Employees who have received a written exemption from the mandatory use of the travel card from the director, Credit Card Services; and
- Relocating employees and family members may use the CBA for house-hunting trips and en- route travel if the employee does not hold a government credit card.
Alt Text: An image representing corporate travel expenses, highlighting the use of centrally billed accounts.
9.2 Authorized Uses of the Centrally Billed Account
The CBA can only be used for purchasing common carrier transportation tickets and related fees for official IRS travel while employees are in travel status away from their official station. Authorized uses are as follows:
- Airline tickets
- Railway tickets
- CGE fees for transportation ticketing
9.3 Unauthorized Uses of the Centrally Billed Account
Unauthorized uses of the CBA include:
- Personal travel (airline and train)
- Rental cars and gasoline
- Lodging and meals
9.4 Centrally Billed Account Ticket Authorization Process
The traveler’s manager must authorize the traveler to use the CBA. The traveler will use ETS to complete and sign a travel authorization. The signed travel authorization reflecting CBA as the method of reimbursement will route systemically to a credit card services conditional router for review and approval.
9.5 Travel Voucher Considerations
The CBA charges are billed and paid monthly. Travelers who use the CBA cannot claim reimbursement for transportation and CGE fees on their travel voucher. Travelers should ensure that:
- If using ETS, the method of reimbursement should reflect CBA on the transportation ticket and the CGE fee.
- If using the manual travel authorization form, the travel voucher (Standard Form 1012) should indicate use of the CBA as the method of payment for the transportation ticket and the CGE fee.
9.6 Unused Tickets
If the CBA issued ticket is not used, the TMC will issue a refund automatically within 24 hours (no exchanges are permitted).
9.7 Ticket Cancellation
When the CBA is used to purchase common carrier transportation tickets and the trip is cancelled, the employee must promptly notify the TMC and Credit Card Services.
9.8 Special Travel Considerations
- Last-minute travel: For last-minute travel, defined as Friday afternoon or weekend travel notification, the traveler may contact the TMC for transportation tickets. Travelers who do not have a travel card or have a travel card that is declining, may use the CBA.
- Travel expenses charged to another business unit: The traveler’s manager or approving official is responsible for ensuring the traveler has provided the correct funding codes in ETS or on the manual travel authorization form.
- Disapproved (returned) CBA transportation requests: Current travel cardholders who selected CBA as the method of payment for transportation in ETS and were disapproved, must cancel the current transportation reservation and create a new reservation using their travel card.
- Airport travelers (reservation without ticket or no reservation): Travelers who arrive at the airport during business hours without an airline ticket and who must use the CBA (due to having no travel card or their travel card was declined) may contact the TMC to secure a reservation.
- Invitational travel: The business unit will designate an IRS employee to serve as a representative for the invitational traveler. The designated IRS employee is responsible for making travel arrangements and completing the manual travel authorization form.
- Relocation travel: Tickets for common carrier transportation authorized for an IRS employee’s spouse for travel associated with house hunting can be charged to the CBA.
- Indirect Travel – Personal and Official Travel Combined: Employees are not able to combine personal and official travel reservations in ETS. The ETS is for official government travel only.
- Official Travel Paid by Other Federal Agencies or Entity: Per IRM 1.32.11.10, Travel Payments from Other Federal Agencies, when an employee travels for another federal agency, the traveler has two options: Direct Reimbursement or Pay-In-Kind where the other agency/entity pays all expenses to the traveler.
FAQ Section: Government Travel Cards and Fuel Purchases
1. Can I use my government travel card for gas in my personal vehicle?
Yes, you can use your government travel card for gas in your personally owned vehicle (POV), but only under specific circumstances. This is typically allowed when the vehicle is used for official travel purposes. Ensure you are adhering to the guidelines outlined in the IRS travel policies.
2. What are the restrictions on using the government travel card for fuel?
The government travel card can be used to purchase fuel for a privately-owned vehicle (POV) for travel between places of official business or other authorized points no more than one calendar day prior to the start of official travel through one calendar day after the official travel ends.
3. Can I use my government travel card for gas for a rental car?
Yes, the government travel card can be used to pay for gasoline for a rental car when it is used for official travel.
4. What should I do if a gas station does not accept my government travel card?
If a gas station does not accept your government travel card, you should pay with personal funds and seek reimbursement through the appropriate channels, ensuring you follow agency guidelines and retain all receipts.
5. Are there any specific types of fuel purchases not allowed on the government travel card?
Yes, the government travel card cannot be used for gasoline for a government vehicle or personal use. It is strictly for official travel-related purposes.
6. What is the Merchant Category Code (MCC) for gas stations, and how does it affect my travel card?
The Merchant Category Code (MCC) for gas stations is a four-digit code that identifies the type of goods and/or services the merchant provides. These codes limit purchases to travel-related expenses. Ensure that the gas station’s MCC is included in your travel card’s template to avoid declined transactions.
7. How do I report a fraudulent fuel purchase on my government travel card?
If you notice a fraudulent fuel purchase on your government travel card, immediately contact the card issuer and follow your agency’s procedures for reporting fraud.
8. Can I get cash back when using my government travel card at a gas station?
No, you cannot get cash back when using your government travel card at a gas station. The card is strictly for purchasing goods and services directly related to official travel.
9. What happens if I misuse my government travel card for unauthorized fuel purchases?
Misusing your government travel card for unauthorized fuel purchases can lead to disciplinary actions, including suspension or revocation of your travel card privileges and potential legal consequences.
10. Where can I find the official guidelines on using my government travel card for travel-related expenses?
Official guidelines on using your government travel card for travel-related expenses can be found in the IRS Local Travel Guide (IRM 1.32.1), IRS City-to-City Travel Guide (IRM 1.32.11), and the Federal Travel Regulation.
Navigating the complexities of government travel can be challenging, but TRAVELS.EDU.VN is here to assist. Understanding the specific circumstances under which you can use your government travel card for gas is essential for compliance and efficient travel management. By adhering to the guidelines and seeking clarification when needed, you can ensure a smooth and productive travel experience.
Ready to simplify your travel planning and ensure compliance with all regulations? Contact TRAVELS.EDU.VN today for personalized assistance and expert guidance. Let us help you make your next trip seamless and stress-free.
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