102-118.330—What are the elements of an acceptable prepayment audit program?
An acceptable prepayment audit program must:
(c)
Allow for your agency to establish minimum dollar thresholds for transportation bills subject to audit;
(d)
Require your agency's paying office to offset, if directed by GSA's Audit Division, debts from amounts owed to the TSP within the 3 years as per 31 U.S.C. 3726(b) ;
(e)
Be approved by the GSA Audit Division. After the initial approval, the agency may be subject to periodic program review and reapproval;
(f)
Complete accurate audits of transportation bills and notify the TSP of any adjustment within 7 calendar days of receipt;
(g)
Create accurate notices to the TSPs that describe in detail the reasons for any full or partial rejection of the stated charges on the invoice. An accurate notice must include the TSP's invoice number, the billed amount, TIN, standard carrier alpha code, the charges calculated by the agency, and the specific reasons including applicable rate authority for the rejection;
(h)
Forward documentation monthly to the GSA Audit Division, which will store paid transportation bills under the General Records Schedule 9, Travel and Transportation (36 CFR Chapter XII, 1228.22) which requires keeping records for 3 years. GSA will arrange for storage of any document requiring special handling (e.g., bankruptcy, court case, etc.). These bills will be retained pursuant to 44 U.S.C. 3309 until claims have been settled;
(i)
Establish procedures in which transportation bills not subject to prepayment audit (i.e., bills for unused tickets and charge card billings) are handled separately and forwarded to the GSA Audit Division; and
(j)
Implement a unique agency numbering system to handle commercial paper and practices (see § 102-118.55 ).