DATE: November 3, 2000
SUBJECT: Public Transportation Program
- PURPOSE. This directive provides policy, procedures and guidelines for establishing and amending the employee Public Transportation Program (PTP) within the Department of the Treasury.
- SCOPE. This directive applies to all Treasury bureaus and offices, the Inspector General, and the Treasury Inspector General for Tax Administration.
- APPLICABILITY. Bureau and office participation in a PTP is required for Treasury facilities located in areas where public transportation services are available.
- POLICY. It is the policy of the Department of the Treasury to:
- encourage the use of public transportation systems by employees to reduce traffic congestion, energy consumption and vehicular pollution.
- establish Public Transportation Programs at all Treasury facilities as an effective means of reducing energy consumption for transportation to work by private vehicles, while increasing the use of public transportation modes.
- Public Transportation is transportation that is provided in a mass transit vehicle, or a commuter highway vehicle. Public transportation vehicles include privately owned and operated vanpools and bus pools.
- Commuter Highway Vehicle is a highway vehicle with seating capacity for at least six adults (excluding the driver).
- Van pool (bus pool) transportation from home-to-work is a van that seats at least six adults (excluding the driver) and with respect to which at least 80 percent of the vehicles mileage is reasonably expected to be:
- (1) for transporting employees in connection with travel between their residences and their places of employment; and
- (2) on trips during which the number of employees transported for commuting is at lease one half of the adult seating capacity of the vehicle (excluding the driver).
- BACKGROUND. Executive Order 13150 dated April 21, 2000 based on authority of: the Transportation Equity Act for the 21st Century (Public Law 105-178); section 1911 of Energy Policy Act of 1992 (Public Law 102-486); section 531(a)(1) of the Deficit Reduction Act of 1984 (26 U.S.C. 132); and the Federal Employees Clean Air Incentives Act (Public Law 103-172) requires Federal agencies to implement a transportation fringe benefit program, in the NCR, that provides qualified Federal employees a "transit pass" that is equivalent to their daily commute, not to exceed $65.00 per month (increasing to $100.00 per month on January 1, 2002).
Employees outside of the NCR shall be offered the option to exclude from taxable wages and compensation, their commuting costs incurred through mass transit and vanpools, not to exceed the amount allowed by law (26 U.S.C. 132 (f)(2)).
Bureaus currently offering employees outside of the NCR $30.00 or more for reimbursement of transportation costs (which must be paid in transit fare media where available, and may be paid quarterly in advance), are exceeding the requirements set by Executive Order 13150 for those areas. In those instances, the bureaus are in compliance with the executive order, and no further action or programmatic changes are required to address transportation benefits.
- EMPLOYEE ELIGILITY. All employees using public transportation to commute to work are eligible to participate in the Departmental Public Transportation Program. Employees excluded from participation under this program are:
- Employees who are assigned government owned vehicles (GOV) and use them to commute to work;
- Employees who are reimbursed for use of their privately owned vehicles (POV) that are used in their commute; and
- Car pool participants.
- PROGRAM GUIDELINES:
- Program Guidelines. Bureau participation in this program is required. Bureau programs designed to encourage employee use of public transportation must conform to the guidance provided in this directive.
- Funding Distribution. Regardless of the funding source, or location of the employees principal office, Internal Revenue Service Code (IRC) 132(f)(4) requires the employer to purchase and distribute fare media (where available) directly to participating employees.
- Program Management. Each bureau shall appoint a manager with appropriate decision-making authority to act as the approving official, and bureau point of contact for coordination and implementation of the Public Transportation Program. The Public Transportation Program Manager shall be responsible for acquiring all fare media (tickets, fare cards, tokens, passes, or other transit instruments) from the authorized transit agency, or sales representative and issue them to participating employees. Program Managers will ensure that responsible persons outside of the NCR are designated to perform all required tasks consistent with the executive order.
- Transportation Fare Media. In locations where public transportation tickets, passes or vouchers are not available, the Program Manager shall seek reasonable alternatives to acquire available fare media in lieu of making cash payments to employees. Cash payments may be used only as reimbursement (with proof of purchase) for employee travel, when all alternatives to acquire fare media have failed.
- Non-monetary Incentives (for offices outside the NCR). Program Managers may wish to use incentives such as awards ceremonies, plaques, certificates, and other forms of special recognition to reward employees or offices for participation in the Public Transportation Program and to encourage employee use of public transportation.
- The Director, Office of Asset Management (OAM) is responsible for administering the Public Transportation Program and shall prepare all reports as requested by the monitoring agencies, as required by authorizing statutes and executive orders.
- The Chief Management and Administration Program Officer, Heads of Bureaus and Offices, the Inspector General and Inspector General for Tax Administration as it relates to their respective Bureaus and Offices shall:
- (1) obtain from each PTP recipient a written statement certifying that the recipient is eligible to participate in the program and agrees to use the PTP instruments only as intended under this program.
- (2) collect information on each recipient as requested by the monitoring agencies.
- (3) identify a central distribution point (s) that is (are) easily accessible to participating employees for distribution of PTP fare media. Bureaus may consider contracting these services from other bureaus or agencies.
- (4) assure that appropriate internal controls are established for the purpose of accountability, safekeeping and distribution of the PTP fare instruments.
- FUNDING. Bureaus and offices are responsible for funding this program using existing appropriated or other available funds.
- REPORTING REQUIREMENTS. Bureaus shall submit a Public Transportation Program report to the Director, OAM, beginning on February 1, 2001, and on December 31 each year thereafter. Each report shall contain:
- the number of Public Transportation Program participants;
- any changes in transportation mode used as a result of participation in the Public Transportation Program; and
- other information requested by the Director, OAM.
- AUTHORITY. Executive Order 13150, Federal Workforce Transportation dated April 21, 2000.
- Transportation Equity Act for the 21st Century, Public Law 105-178;
- 1911 of the Energy Policy Act of 1992, Public Law 102-486;
- 531(a)(1) of the Deficit Reduction Act of 1984, Internal Revenue Code 132, as amended;
- Federal Employees Clean Air Incentives Act, Public Law 103-172; and
- Executive Order 12191, Federal Facility Ridesharing Program dated February 1, 1980.
- CANCELLATION. Treasury Directive 74-10, Public Transportation Incentive Program, dated March 6, 1992, is superseded. CANCELLATION. Treasury Directive 74-10, Public Transportation Incentive Program, dated March 6, 1992, is superseded.
- OFFICE OF PRIMARY INTEREST. Office of Asset Management, Office of the Deputy Assistant Secretary (Management Operations), Office of the Assistant Secretary for Management and Chief Financial Officer.
Acting Assistant Secretary for Management
and Chief Financial Officer