U.S. Department of the Treasury

DATE: December 28, 2021

SUBJECT: Department of the Treasury Parking Program

1. PURPOSE.  This Directive establishes policy, procedures, and responsibilities governing the management of parking programs at Treasury-controlled facilities and spaces occupied by or assigned to the Department.
2. SCOPE.  This Directive applies to all bureaus, offices, and organizations in the Department of the Treasury, including the Offices of Inspector 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.  The Department of the Treasury supports providing parking space for both government and privately-owned vehicles in accordance with the Federal Management Regulations.  The use of public transportation is encouraged as an alternative to providing parking spaces to conserve energy and to abate automotive-induced air pollution and traffic congestion through the use of multi-occupancy modes of transport.  Treasury encourages the organization of vanpools and carpools for employee transportation to and from work.  Parking spaces not required for official use may be made available for employee vanpool and carpool parking to maximize utilization of the Department’s parking facilities.  Treasury may provide an amount for qualified parking as a fringe benefit to employees not to exceed the limitation allowed by law (26 USC 132(f)(2)).
4. RESPONSIBILITIES.
   1. The Deputy Assistant Secretary for Treasury Operations, or designated official, shall:
      1. 1) serve as the Treasury Parking Manager, or designate a representative;
      2. 2) develop and administer Departmental parking policy in accordance with this Directive and applicable General Services Administration (GSA) and Office of Management and Budget (OMB) regulations and procedures;
      3. 3) provide guidance and support to bureaus and offices, as needed; and,
      4. 4) serve as Treasury liaison to GSA and OMB on parking matters and Treasury policy.
   2. Heads of bureaus/offices, as it relates to their respective organizations, shall designate a Bureau Parking Manager who has program responsibility and authority to make decisions and assign the tasks necessary to fulfill the responsibilities of the parking program.
   3. Bureau Parking Managers shall:
      1. 1) establish procedures and guidance for administering and monitoring the parking program within their respective bureaus/offices;
      2. 2) develop procedures to be followed in submitting applications for parking spaces;
      3. 3) establish the fair market rate for parking spaces in the immediate area of each parking facility being used by the bureau/office.  This can be accomplished by conducting a survey of commercial parking spaces located within a two to three block area around the parking facility;
      4. 4) notify employees receiving fringe benefits of the amount that should be included in the employee’s gross income (i.e. the amount above the exclusion rate that needs to be reported for tax purposes) as defined in the Internal Revenue Code (26 USC 132(f)).  Any amount exceeding the current monthly exclusion rate is not exempt from the employee's gross income;
      5. 5) initiate administrative procedures necessary to report tax liability for all employees receiving parking fringe benefits in excess of the excludable rate;
      6. 6) establish procedures to be used for the interim reassignment of vacant parking spaces that may result from assignment turnover during the year;
      7. 7) develop and distribute to all parking permit recipients a statement that clearly states the employee's responsibilities in the use of assigned parking spaces;
      8. 8) formulate procedures for promptly reporting changes in carpool or vanpool composition;
      9. 9) provide all applicants with a statement of penalties for the misrepresentation of carpool information on parking applications;
      10. 10) provide information as required by the Office of the Deputy Assistant Secretary for Treasury Operations and agencies, such as the General Services Administration, on the parking program; and,
      11. 11) assure that appropriate internal controls are established for the purpose of accountability and assignation.
5. DEFINITIONS.
   1. Bureau Parking Manager.  The designated individual within each bureau/office who is responsible for management of parking programs.
   2. Carpool.  A group of two or more people regularly using a motor vehicle for transportation to and from work on a continuing basis.
   3. Disabled Employee.  An employee who has a severe, permanent impairment which, for all practical purposes, precludes the use of public transportation or an employee who is unable to operate a car as a result of permanent impairment who is driven to work by another.  Priority may require certification by an agency medical unit, including the Department of Veterans Affairs or the Public Health Service.
   4. Open Season.  An event held for a specific number of days during which employees submit vanpool and carpool parking applications for evaluation in accordance with bureau/office criteria.  During this period, all existing parking permits are cancelled and new permits for the following period are issued.
   5. Privately-Owned Vehicles Regularly Used for Government Business.  Vehicles that are used 12 or more workdays per month on official business for which the Treasury employee receives reimbursement for mileage and parking fees under Federal Travel Regulations (41 CFR, Chapter 301).  Monthly certification may be required.
   6. Treasury Parking Manager.  The designated individual in the Office of the Deputy Assistant Secretary for Treasury Operations, who is responsible for the development and circulation of Departmental parking policies; this individual serves as primary contact person for Treasury on parking matters.
   7. Unusual Hours.  Work hours that are frequently required to be varied and do not coincide with any regular work schedule.  This category includes time worked by individuals who regularly or frequently work significantly more than eight hours per day.  Unusual hours do not include time worked by shift workers, by those on alternate work schedules, and by those granted exceptions to the normal work schedule (e.g., flex-time).
   8. Vanpool.  A group of at least eight persons using a passenger van or a commuter bus designed to carry ten or more passengers.  Such a vehicle must be used for transportation to and from work in a single daily round trip. Vanpools are classified as Commuter Highway Vehicles and qualify as mass transportation vehicles.
6. STATEMENT OF PENALTIES.  A statement of penalties shall be provided to each applicant that each member of a vanpool or carpool is responsible for complying with established regulations.  Failure to comply or report known violations may subject an employee to appropriate disciplinary action, including:
   1. criminal prosecution under 18 USC 1001;
   2. six or more months suspension of parking privileges and immediate cancellation of parking permit (carpool members not involved may reapply for another permit); or
   3. other disciplinary action, as appropriate.
7. PARKING FACILITY MANAGEMENT.
   1. Facility Characteristics.  Treasury-owned/leased parking facilities shall be compatible with the character of the neighborhoods in which they are located and consistent with the local planning requirements.  They shall not adversely affect the use or appearance of surrounding property and shall not create traffic hazards.
   2. Allocation and Assignment of Parking Spaces.  Parking spaces shall first be reserved for official needs, in the following order of priority:
      1. 1) federally-owned vehicles used for criminal apprehension and other emergency purposes;
      2. 2) other Federally owned or leased vehicles, including motor pool vehicles assigned for general purposes;
      3. 3) service vehicles and vehicles of patrons and visitors (visitors who are severely disabled shall be accommodated where necessitated by agency program requirements); and,
      4. 4) parking spaces not required for official needs may be used for employee parking, using the following order of priority:
         1. a) employees who are severely disabled. Spaces with minimum impedance to the building’s entrance should be assigned to employees who are severely disabled.  The agency is under no obligation to acquire parking spaces solely for assignment to employees who are disabled if spaces are not already in the agency’s inventory, nor to rescind existing assignments to reassign spaces to employees who are disabled.
         2. b) executive personnel and persons who work unusual hours.
         3. c) vanpools (higher priority assigned to the larger vanpools).  For greater utilization, employee parking spaces should be assigned to vanpools and carpools.  Where parking spaces can be made available, assignments are allocated based on size of vanpool/carpool with priority given to the largest number of riders.
         4. d) carpools (higher priority assigned to the larger carpools).
         5. e) privately-owned vehicles of employees which are used regularly for government business.
         6. f) other privately-owned vehicles of employees, on a space-available basis.
         7. g) motorcycles and other vehicles.
8. AUTHORITIES/REFERENCES.
   1. Federal Management Regulations (FMR), Subchapter C - Real Property, 41 CFR Chapter 102-74 Facility Management
   2. Federal Management Regulations (FMR), Subchapter C - Real Property, 41 CFR Chapter 102-71 - General
   3. Federal Travel Regulations (FTR), Temporary Duty Travel Allowances, 41 CFR Chapter 301
   4. FMR, Subchapter C-Real Property, 41 CFR Chapter 102-74 Facility Management
   5. The Architectural Barriers Act, Public Law 90-480, as amended
   6. Internal Revenue Code (26 USC 132 (Certain fringe benefits)(f) (Qualified transportation fringe)(2)(Limitation of exclusion)
   7. Executive Order 12191, Federal Facility Ridesharing Program
   8. Federal Employees Clean Air Incentive Act, Public Law 103-172
   9. Transportation Equity Act for the 21st Century, Public Law 105-178
9. CANCELLATION.  Treasury Directive 74-08, Department of the Treasury Parking Policy, dated September 23, 2008, is superseded.
10. OFFICES OF PRIMARY INTEREST.  Office of the Assistant Secretary for Management and Office of the Deputy Assistant Secretary for Treasury Operations.