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Public Law

Below are public laws and sources for public laws related to the GSA SmartPay program.

American Recovery and Reinvestment Act of 2009 (P.L. 111-5)

A section on the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA)
Delays the withholding of tax on government contractors until December 31, 2011 (one-year delay from the original date)

Requires all federal agencies to establish certain safeguards and internal controls for government charge card programs, and to establish penalties for violations, including dismissal when circumstances warrant
Increases oversight by providing that each agency Inspector General periodically conduct risk assessments and audits to identify fraud and improper use of government charge cards
Please click here to view the S.300 Enrolled OMB Crosswalk document

Public Law 105-264, Travel and Transportation Reform Act (TTRA) of 1998:

Mandates that Federal employees use the government travel charge card for all payments of expenses related to official government travel
Exemptions are allowed in accordance with the Federal Travel Regulation (FTR) 41, Code of Federal Regulations (CFR) § 300-304
For example, employees who travel five times or less a year are exempt from mandatory use of the government travel charge card— per the discretion of an agency/organization’s policy

Public Law 109-115, Section 846 of the Consolidated Appropriations Act of 2006:

Requires agencies/organizations to assess the creditworthiness of first-time IBA travel charge card applicants prior to issuing a card

Requires all federal agencies to establish certain safeguards and internal controls for government charge card programs, and to establish penalties for violations, including dismissal when circumstances warrant
Increases oversight by providing that each agency Inspector General periodically conduct risk assessments and audits to identify fraud and improper use of government charge cards
Please click here to view the S.300 Enrolled OMB Crosswalk document

National Archives and Records Administration, Code of Federal Regulations
http://www.access.gpo.gov/nara/cfr/cfr-table-search.html

Legislation Information from the Library of Congress
http://thomas.loc.gov/

Public Law