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billing date; bills for services are rendered after there is evidence of actual delivery of services; and bills for stock and nonstock direct delivery shipments are rendered based upon payment to the vendor. Non-OPAC (On-Line Payment and Collection) bills, issued on GSA Form 789, comprised of the accumulation of small dollar invoices which do not reach the predetermined threshold amount, may be issued at the end of the quarter in which the threshold is reached. Exceptions are: Recurring and open-end Reimbursable Work Authorizations (RWA's) which will bill at the end of each fiscal year for any unpaid charges whether the threshold is reached or not; and non-recurring RWA's which will bill upon completion of the RWA if the threshold is not reached prior to that time.

(b) GSA will not normally attach signed receipts to the bills for supporting documentation. Rather, documents or billing cards will generally be furnished which will contain the necessary information to permit the agency to identify its requisition, purchase order, travel order, or other obligating documents.

(c) GSA may, at its discretion, process requisitions of $1 or less without billing. Therefore, any agency having such items unbilled 60 days after receipt of the material may assume that they will not be billed and may cancel the obligation accordingly. In addition to billing agencies under the GSA Form 789 procedures as indicated in paragraphs (a) and (b), of this section, GSA also utilizes the Simplified Intragovernmental Billing and Collection (SIBAC) System.

(d) The SIBAC system is prescribed by GSA as indicated within this subpart and by the Treasury Fiscal Requirements Manual for Guidance of Departments and Agencies, chapter 5000 of part VI. The basic concept underlying the SIBAC system is the elimination of governmental receivable and payables; reduction of paperwork; and improved cash flow. Two essential elements of the system are: It provides for immediate payment to the billing agency, and it provides a method by which recipient agencies may charge back erroneous charges billed.

Under this system immediate payment is accomplished by authorizing GSA as the billing agency to credit its own 8 digit pay station symbol and to charge the customer agency's 8-digit pay station symbol for services purchased or supplies shipped. This system also provides for chargebacks which are accomplished on the customer agency's SF 224, Statement of Transactions, by reporting the amount of erroneous charge to a clearing account of the billing agency after proper notification and documentation have been sent to the billing (SIBAC) agency. The system is applicable only when both the billing and customer agencies report their monthly transactions to the Department of the Treasury on SF 224, Statement of Transactions. GSA programs under the SIBAC system are as follows:

(1) Billings to civil executive agencies for supplies from FSS supply distribution facilities for stock and nonstock direct deliveries are billed semimonthly at the GSA accounting centers. For motor pool services civil agencies are billed monthly at the centers. Billings to the Department of Defense (DOD) through the SIBAC system for supplies are contained in the DOD handbook, Military Standard Billing Systems (MILSBILLS) 4000.25–7-M. The basicdifference between the SIBAC System operated for civil executive agencies and DOD is the the GSA DOD system operates with a direct charge by the billings agency to the appropriation or fund account of the customer agency's 8-digit station symbol.

(2) The standard level user charges (SLUC) for space assignments are billed quarterly in advance, and actual adjustments are made quarterly in arrears.

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as the paid billing document in connection with this procedure. GSA as the SIBAC billing agency will attach supporting documentation only when the transaction cannot be adequately described on TFS Form 7306.

(b) The paid billing statement shall be accounted for by the billed agency as an accomplished or paid document and reported on its current SF 224, Statement of Transactions (similar to reporting the charge side of SF 1081, Voucher and Schedule of Withdrawals and Credits). GSA as the SIBAC billing agency will report the credit received from these charges on its SF 224. Both sides of the transaction will be accomplished as of the payment date of the paid billing statement. Immediate payment is accomplished by authorizing GSA to credit its own 8-digit agency pay station symbol and to charge the billed agency's 8-digit pay station symbol for services purchased or supplies shipped.

material for investigation and resolution.

(1) Chargebacks for supplies from the Federal Supply Service will not be authorized for any bills more than 1 year old from the date of the billing nor for items valued at $25 or less per line item on a bill as indicated in 8101-2.106(c).

(2) Agencies other than DOD shall submit documentation to the GSA billing office in support of the chargeback taken. The documentation shall consist of an SF 238, SIBAC Adjustment Voucher for Chargebacks, SIBAC detail line item billing card(s) covering items being charged back (when available), and a copy of the detail billing register (GSA Form 952) with items that were charged back clearly annotated. Such documentation shall cite the authorization number provided by the GSA SIBAC representatives and for FSS supply billings, the appropriate Billing Adjustment Advice Code(s) contained in the GSA Handbook, Discrepancies or Deficiencies in GSA or DOD Shipments, Material, or Billings (FPMR 101–26.8).

(3) Erroneous chargebacks will be rejected and/or rebilled.

(42 FR 55812, Oct. 19, 1977, as amended at 43 FR 21882, May 22, 1978]

[42 FR 55812, Oct. 19, 1977, as amended at 43 FR 21883, May 22, 1978]

8 101-2.104 SIBAC chargeback proce

dures. Agencies participating in the SIBAC system with GSA may utilize the chargeback procedure to obtain billing adjustments in accordance with the Treasury Fiscal Requirements Manual for Guidance of Departments and Agencies, part VI, chapter 5000; instructions contained in GSA Handbook, Discrepancies or Deficiencies in GSA or DOD Shipments, Material, or Billings (FPMR 101-26.8) or as outlined in $1012.106. For DOD the appropriate advice codes contained in the DOD Handbook, MILSBILLS, 4000.25–7–M, shall be used to request adjustments.

(a) Agency finance and accounting activities in receipt of erroneous billings shall request authorization for chargebacks, by telephone, from the GSA SIBAC representatives identified on the TFS Form 7306.

(b) Adjustments in billings involving discrepancies or deficiencies in shipments or material, vendor or carrier liability, or merchandise to be returned to GSA are not subject to the chargeback procedure. These will be reported to the GSA regional office which made or directed shipment of the

§ 101-2.105 Non-SIBAC payment proce

dures. (a) All GSA invoices or billings, including those representing partial shipment, shall be paid promptly by check or transfer document. This requirement is mandatory to (1) Assist GSA in managing its revolving fund operations with a minimum of appropriated capital; (2) reduce the cost of collection in GSA; and (3) reduce the cost of payment for other agencies. To expedite reimbursement and reduce the cost of billings and payments, agencies are requested to ensure that GSA bills are directed to the office authorized to make payment. This will avoid the costly and time-consuming handling of the bills at consignee and interminated offices.

(b) Since the reimbursement requested are between Government agencies, bills shall be paid as rendered without preaudit or receipt verification, subject only to the availability of funds and adjustments for obvious significant errors in dollar amounts. The agencies are responsible for establishing an adequate followup system to ensure that goods and materials paid for are received.

(c) Agencies may use GSA Form 789 (Illustrated at $ 101–2.4902–789) in processing payments to GSA in all cases where disbursing offices can place the credit to the appropriate account without the transmittal of a check to the GSA billing office. The Department of the Treasury disburses payments for certain agency accounting stations; these stations shall send the original and two copies of the GSA Form 789 to the Treasury regional offices for processing in accordance with the instructions contained in Treasury Department Circular No. 495, Second Revision, Procedures Memorandum No. 1, as amended. Agencies making payments by check shall arrange for one copy of the GSA Form 789 to be transmitted with the check when it is forwarded to GSA.

(42 FR 55812, Oct. 19, 1977)

101–2.106 Adjustments.

(a) Exceptions noted either at the time of payment or in postaudit (subject to the provisions of automatic adjustment procedures in paragraph (d) of this section, below) shall be brought to the attention of GSA either by notation on the billing statement or by separate communication. Approved adjustments will be reflected appropriately in subsequent billings.

(b) Agencies shall notify GSA immediately of discrepancies or deficiencies in shipments or nonreceipt of shipments so that appropriate action may be taken. The discrepancies or deficiencies shall be submitted to the GSA office which made or directed shipment in accordance with GSA Handbook, Discrepancies or Deficiencies in GSA or DOD Shipments, Material, or Billings (FPMR 101–26.8).

(c) Adjustments of billings or payments for supplies or services are not required and should not be requested or made whenever the difference involved resulting from over or under deliveries or over or under charges is $25 or less on any line item on a bill or for any bills more than 1 year old from the

date of billing. This shall not be construed to eliminate billings and payments for requisitioned items of $25 or less. In connection with GSA Federal Supply Service activities, subpart 101– 26.8 is applicable to adjustments for discrepancies or deficiencies in shipments of materials. To minimize followup, research, and collection costs on intragovernmental transactions, agencies are urged to follow the most liberal policy possible in determining whether to request adjustment. To further expedite settlement of accounts between GSA and the billed agencies, such settlement may be made by mutual agreement, regardless of amount, without reference to the General Accounting Office.

(d) Adjustments of billings or payments for supplies or services of $25 or less explained in paragraph (c) of this section do not apply to reimbursable commercial toll charges in the Federal Telecommunications (FT) Fund. However, each agency head shall be responsible for establishing controls over the use of telephones adequate for ensuring that long distance telephone calls are made only when they are the most economical and practicable means of communications available for transaction of Government business. Such controls should also ensure that commercial telephone facilities are used only when Government-owned or -leased facilities are not available or when commercial telephone facilities are more economical than Government-owned or -leased facilities (7 GAO 25–3). Agencies are responsible for establishing an adequate followup system to determine if any toll charges were unofficial or uncertifiable. In the event the billing contains charges of this nature, the department or agency shall:

(1) Investigate and recover from the individual the amount of such charges;

(2) Take appropriate disciplinary action against individuals making unauthorized unofficial calls; and

(3) Refer to GSA all uncertifiable calls remaining in doubt after the above procedures have been carried out with a written statement that investigation does not substantiate either payments pursuant to 31 U.S.C. 680a or further collection efforts by the department, establishment, or agency.

Upon receipt of the above statement for uncertifiable calls, GSA will refer these charges to the telephone company for adjustment and provide credit to the agency.

(e) Credit adjustments for authorized return sales will be issued by GSA upon receipt of the returned material. The credit will be included on the next bill issued.

and Credits (illustrated at $ 101–2.4901– 1081), in accordance with the General Accounting Office Policy and Procedures Manual for Guidance of Federal Agencies, title 7, chapter 2, section 8. Upon receipt in the agency, a cash transfer or payment by check, as appropriate, shall be accomplished in the normal manner.

for

8 101–2.201–2 Advance

services.

specific

[42 FR 55812, Oct. 19, 1977, as amended at 43 FR 21883, May 22, 1978]

8 101–2.107 Statements of account.

A statement of account is mailed quarterly to each agency billed office for unpaid items outstanding on each major revolving fund of GSA. Agencies shall make appropriate notations on the statement regarding the status of each item classified as delinquent and return the statement to GSA.

[42 FR 55813, Oct. 19, 1977)

Advance billings are rendered for the following transactions:

(a) Quarterly advance bills are rendered for reimbursable space OCCUpancy and related costs on GSA Form 743, Invoice for Rent (illustrated at $ 101–2.4902–743), at fixed rates per square foot based on estimated costs. Itemization of the elements of costs is not shown in the advance bill, nor is the bill adjusted to actual costs.

(b) Bills rendered on GSA Form 740, Invoice for Job Order Work (illustrated at $ 101–2.4902–740), are normally based on actual costs after completion of the job, without itemization of the elements of costs. However, in the case of specific jobs of significant dollar size, advance bills may be rendered to avoid impairment of GSA working capital. In such instances, a final settlement will be made at completion of the job to adjust the billing to actual costs.

Subpart 101-2.2-Advances

$ 101–2.200 Scope of subpart.

This subpart prescribes the procedures for providing advances of funds by agencies obtaining supplies and services from GSA to the revolving, management, or working funds operated by GSA.

8 101-2.201 Types of advances.

$ 101–2.201-1 Advance of funds; insuffi

cient capital (a) Whenever GSA determines that the capital in a particular fund is insufficient to finance the general program needs for supplies and services to be requisitioned by agencies supported by a particular fund, the affected agencies will be advised of the amount requested to be deposited to the credit of the fund. Advances will be returned to the agencies by GSA when the need for them no longer exists.

(b) When the amount to be advanced has been determined by mutual agreement, GSA will bill the requisitioning agency by means of Standard Form 1080, Voucher for Transfer Between Appropriations and/or Funds (illustrated at 8101-2.4901–1080), accompanied where appropriate by Standard Form 1081, Voucher and Schedule of Withdrawal

8 101–2.201-3 Advance of funds; mutual

agreement. Whenever circumstances are such that the financing of prospective agency transactions through a fund by means of an advance is advantageous, even though the capital of the fund is adequate, the agency concerned and GSA may mutually agree to such financing of the transactions. This type advance may be necessary to provide financing for specific large dollar value transactions which otherwise may result in a temporary depletion of available cash. In these circumstances, the procedures for effecting payment shall be set forth in a letter of agreement.

(a) The advances may be self-liquidating or for the duration of the circumstances requiring the advance. Self-liquidating advance agreements will generally provide that GSA will apply the amount of billings therefor

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