47.103-1 General
Source: FAR 47.103-1 on acquisition.gov
Agencies and contractors must rigorously document, audit, and submit transportation payment records to GSA to ensure compliance and facilitate government audits.
Overview
FAR 47.103-1 outlines the general requirements for the documentation, payment, and audit of transportation services acquired by the U.S. Government. It references external regulations (41 CFR part 102-118 for civilian agencies and DoD 4500.9-R for DoD shipments) that govern these processes. Agencies must establish prepayment audit programs as required by 31 U.S.C. 3726. The section details the procedures for forwarding original transportation documents (such as paid freight bills, bills of lading, and passenger coupons) to the General Services Administration (GSA) for postpayment audit, including requirements for subcontractor documentation. Agencies must also promptly provide any additional documents requested by GSA and ensure proper identification of the contracting agency on all documents. Each shipment of documents must be accompanied by a detailed statement, and GSA will acknowledge receipt.
Key Rules
- Reference to External Regulations
- Transportation payment and audit procedures are governed by 41 CFR part 102-118 (civilian) and DoD 4500.9-R (DoD).
- Prepayment Audit Program
- All agencies must establish a prepayment audit program for transportation services.
- Document Submission for Postpayment Audit
- Agencies must forward original transportation documents to GSA for postpayment audit, including those for first-tier subcontractors under cost-reimbursement contracts.
- Prompt Response to GSA Requests
- Agencies must promptly provide any original transportation bills or documents requested by GSA, with the contracting agency's name clearly marked.
- Accompanying Statement Requirements
- Each document shipment must include a statement with agency and contract details, number of bills, and payment information; GSA will acknowledge receipt.
Responsibilities
- Contracting Officers: Ensure compliance with documentation, audit, and submission requirements; oversee prepayment audit program establishment.
- Contractors: Provide required transportation documentation to agencies, especially for cost-reimbursement contracts and first-tier subcontractors.
- Agencies: Establish prepayment audit programs, forward required documents to GSA, respond to GSA requests, and ensure proper documentation and identification.
Practical Implications
- This section ensures transparency and accountability in government transportation payments and audits.
- Contractors and agencies must maintain thorough records and follow strict submission procedures to avoid payment delays or audit issues.
- Common pitfalls include incomplete documentation, failure to include subcontractor records, or delays in responding to GSA requests.
(a)
(1) Regulations and procedures governing the bill of lading, documentation, payment, and audit of transportation services acquired by the United States Government are prescribed in 41 CFR part 102-118, Transportation Payment and Audit.
(2) For DoD shipments, corresponding guidance is in DoD 4500.9-R, Defense Transportation Regulation, Part II.
(b) Under http://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3726&num=0&edition=prelim" target="_blank">31 U.S.C. 3726, all agencies are required to establish a prepayment audit program. For details on the establishment of a prepayment audit, see 41 CFR part 102-118.
(c) The agency designated in paragraph (a)(3) of the clause at 52.247-67 shall forward original copies of paid freight bills/invoices, bills of lading, passenger coupons, and supporting documents as soon as possible following the end of the month, in one package for postpayment audit to the General Services Administration, Transportation Audit Division (QMCA), Crystal Plaza 4, Room 300, 2200 Crystal Drive, Arlington, VA 22202. The specified agency shall include the paid freight bills/invoices, bills of lading, passenger coupons, and supporting documents for first-tier subcontractors under a cost-reimbursement contract. If the inclusion of the paid freight bills/invoices, bills of lading, passenger coupons, and supporting documents for any subcontractor in the shipment is not practicable, the documents may be forwarded to GSA in a separate package.
(d) Any original transportation bills or other documents requested by GSA shall be forwarded promptly. The specified agency shall ensure that the name of the contracting agency is stamped or written on the face of the bill before sending it to GSA.
(e) A statement prepared in duplicate by the specified agency shall accompany each shipment of transportation documents. GSA will acknowledge receipt of the shipment by signing and returning the copy of the statement. The statement shall show-
(1) The name and address of the specified agency;
(2) The contract number, including any alpha-numeric prefix identifying the contracting office;
(3) The name and address of the contracting office;
(4) The total number of bills submitted with the statement; and
(5) A listing of the respective amounts paid or, in lieu of such listing, an adding machine tape of the amounts paid showing the Contractor’s voucher or check numbers.