General
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.