Date: February 15, 2013

SUBJECT: Home-to-Work Transportation Controls

  1. PURPOSE. This Directive establishes policy and sets forth responsibilities and reporting requirements concerning official use of Government passenger carriers, including motor vehicles, between an employee's residence and place of employment. This transportation is referred to as "home-to-work" (HTW) in this Directive. This term also includes work-to-home transportation. Treasury Directive 74-06 also authorizes the issuance of Treasury Directive Publication (TD P) 74-06, “Guidelines for HTW Transportation Controls,” which describes in further detail HTW transportation procedures, criteria, restrictions and definitions.
  2. SCOPE. This Directive applies to all bureaus, offices, and organizations in the Department of the Treasury, including the offices of Inspectors General within the Department. The provisions of this Directive shall not be construed to interfere with or impede the authorities or independence of the Department’s Inspectors General.
  3. POLICY. A Government passenger carrier (hereafter “passenger carrier”) is a motor vehicle, aircraft, boat, ship, or other similar means of transportation that is owned or leased (including non-temporary duty rentals) by the Government, or has come into the possession of the Government by other means, including forfeiture or donation. Passenger carriers are to be used for official purposes only.
    1. Use of a passenger carrier between an employee's residence and place of employment qualifies as transportation for an official purpose only in those situations permitted by 31 United States Code (USC) 1344, as implemented in 41 CFR, Part 102-5. In the Department, this statute permits HTW transportation to be provided to the Secretary and for other employees when the Secretary authorizes the use of HTW transportation.
    2. The Secretary is the only official within the Department who may make a determination that authorizes the use of passenger carriers for HTW transportation of employees, and prior approval is required. The categories eligible for HTW determinations are:
      1. 1) Home-to-work transportation for the Deputy Secretary
      2. 2) Persons engaged in fieldwork
      3. 3) Person engaged in intelligence, counterintelligence, protective services, or criminal law enforcement
      4. 4) Highly unusual circumstances
      5. 5) Contingency determinations
      6. 6) Transportation to or from a mass-transit facility
    3. Employees may use passenger carriers for HTW transportation only after the Secretary has executed a written determination permitting such use (31 U.S.C. §1344 and 41 CFR §102-5).
    4. For HTW transportation provided under categories 3.b.2 and 3.b.3, HTW transportation may be authorized only within fifty-miles from the employee's place of employment, unless a request for a waiver of this provision is approved by the Secretary. Determinations under categories 3.b.2 and 3.b.3 will be for no more than two years.
    5. During HTW transportation an employee may share space with other federal employees only if it does not require additional miles (41 CFR §102-5.105). During other official transportation or travel, bureau policies shall control who may be in a passenger carrier.
    6. In carrying out this policy, the Department, to the maximum extent practicable, shall support agency Motor Vehicle Fleet Management policy to reduce greenhouse gas emissions and promote energy conservation, compliance with minimum fuel efficiency standards, and the use of alternative fuel vehicles.
    7. In order to provide a capability to respond immediately to emergency circumstances bureaus may request contingency determinations in case of an emergency for execution in advance by the Secretary. Such contingency determinations will authorize designated employees to be provided with HTW transportation. Contingency determinations require development of administrative controls and supervisor review to prevent abuse. Contingency determinations may be based on situations that present a clear and present danger, emergency, or compelling operational considerations. An unexercised contingency determination will not permit storage of a vehicle at an employee’s home (41 CFR §102-5.50).
    8. The comfort and/or convenience of an employee is not considered sufficient justification to authorize HTW transportation (31 U.S.C. §1344).
    9. HTW transportation must only be authorized and used to complete those tasks necessary for the accomplishment of the agency’s mission and not indiscriminately authorized for every employee designated as essential for the safe and efficient performance of intelligence, counterintelligence, protective services, or criminal law enforcement duties or having a law enforcement job series.
  4. RESPONSIBILITIES. The list of responsibilities below is abbreviated; further detail is provided in TD P 74-06 Section IV.
    1. The Assistant Secretary for Management (ASM) has Departmental responsibility for verifying the proper administration of HTW policy and program administrative oversight.
    2. The Bureau Chief Financial Officers shall advise bureau financial officers of the requirements for reporting on W-2 forms any fringe benefit income attributable to HTW transportation.
    3. The Heads of Bureaus and Offices shall determine which employees may be eligible to use HTW transportation and submit requests for determinations and renewals in memorandum form to the Office of the Deputy Chief Financial Officer, Office of Asset Management (OAM) for administrative processing and shall:
      1. 1. Ensure that requests for HTW transportation are submitted for the Secretary’s approval only when such use will substantially increase the economy and efficiency of the government;
      2. 2. Designate specific individual(s) to be responsible for enforcing compliance and to periodically review the records, logs, and reports to determine if HTW transportation is a continuing requirement on a no less than quarterly basis, as well as:
        1. a) Issue bureau-wide HTW policy;
        2. b) Review HTW requests for policy compliance;
        3. c) Prepare HTW requests for submission to the Secretary;
        4. d) Submit the necessary HTW reports to the Department on a quarterly asis;
        5. e) Track and report the taxable fringe benefits resulting from HTW usage by employees (26 U.S.C. §61, 132 and 26 CFR 1.61-21);
        6. f) Confirm that the HTW program is coordinated with the agency’s motor vehicle fleet manager and that the vehicles needed to support HTW are incorporated into the agency’s vehicle allocation methodology (Presidential Memorandum- Federal Fleet Performance);
        7. g) Periodically review HTW usage reports and all HTW justifications to verify the continued validity of the need for HTW; and
        8. h) Provide management oversight of the HTW program on behalf of the bureau or office head.
      3. 3. Implement and monitor the Bureau/Office Management Internal Controls and Compliance (MICC) Plans (Appendix C);
      4. 4. Submit a thorough business case with each HTW request, including but not limited to:
        1. a) A justification that assesses the relative importance to the agency’s mission for authorizing the use of HTW;
        2. b) An explanation as to why it is critical to the agency’s mission that performance of duties begins at the employee’s residence rather than the employee’s official duty station, if applicable;
        3. c) Examination of the record to determine the frequency with which response from home has been required, if applicable;
      5. 5. Establish internal vehicle management and HTW policies that:
        1. a) Purchase or lease HTW vehicles are fuel efficient, and the lowest greenhouse gas emitting vehicles necessary to execute mission requirements;
        2. b) Identify the specific duties that qualify for HTW support and outline procedures to specify and verify that each individual employee authorized HTW is actively performing those duties;
        3. c) Establish criteria that must be met in order for continued HTW. Examples should include, but are not limited to:
          1. (1) Commuting miles between the employee’s residence and official duty station should not exceed 50 miles one way.
          2. (2) Use of the HTW vehicle to commute should not exceed 49 percent of the total usage of the vehicle during the fiscal year.
        4. d) Specify and verify that HTW will not be authorized solely or principally for the comfort or convenience of the officer or employee (31 U.S.C. §1344).
        5. e) Specify and verify that HTW authorizations are not based on grade or rank;
        6. f) Specify and verify that Transit Subsidy or other transit/parking benefits are adjusted to take into account the use HTW transportation;
        7. g) Annually, review vehicle monitoring technology to establish better accountability and control of HTW vehicles and to supply usage data needed to justify HTW. If it is determined this technology will be implemented, ensure advance notice of the use of technology and language is added to the certification form.
    4. The Deputy Chief Financial Officer is responsible, on an ongoing basis, for monitoring and verification of the effective implementation of this policy directive throughout the Department. DCFO, OAM shall:
      1. 1. Review all requests for determinations for conformance with provisions of applicable statutes and regulations, as well as this Directive;
      2. 2. Prepare a memorandum from the Deputy Chief Financial Officer to the ASM to recommend either forwarding the request(s) through the Deputy Secretary to the Secretary for a determination or returning the request(s) to the bureau for further development; and
      3. 3. Complete reporting requirements to Congress not later than 60 calendar days after approval (31 U.S.C. §1344, 41 CFR §102.5).
    1. 31 United States Code 1344, “Passenger Carrier Use”
    2. 26 United States Code 61 and 132 (F) “Certain Fringe Benefits”
    3. 41 Code of Federal Regulation Part 102-5 “Home-to-Work Transportation”
    4. 26 CFR 1.61-21 “Taxation of fringe benefits”
    5. 26 CFR 1.132-5 “Working condition fringes”
    6. 26 CFR 1.132-9 “Qualified transportation fringes”
    7. Federal Managers’ Financial Integrity Act (FMFIA) of 1982
  6. EXCEPTIONS. This Directive does not apply to the use of a passenger carrier used in conformity with the Federal Travel Regulation for official travel to perform temporary duty assignments outside the employee's commuting area and away from a designated or regular place of employment (41 CFR Part 301). It is for the internal management of the Department and does not create any right or benefit, substantive or procedural, enforceable by an employee or any other party against the Department.
  7. CANCELLATION. Treasury Directive 74-06, “Home-to-Work Transportation Controls,” dated March 20, 2002, is superseded.
  8. OFFICE OF PRIMARY INTEREST. Office of Asset Management, Office of the Deputy Chief Financial Officer, Office of the Assistant Secretary for Management.


Nani A. Coloretti
Assistant Secretary for Management