Freedom of Information Act Requests
2014 Purchase Business Line Cardholder Contact Information
2014 Purchase Business Line Cardholder and Merchant Transactions

Policy, Regulations, and Guidance

Agency Number Title
Department of the Interior
November 2008
Interim Integrated Charge Card Program Policy Manual
Office of Management and Budget (OMB) OMB Circular A-123, Appendix B Improving the Management of Government Charge Card Programs
Department of the Interior Public Law 112-194
Government Charge Card Abuse Prevention Act 2012


State Tax Exemption

Purchases and leases made directly by the Federal Government are generally (but not always) immune from State and local taxation (FAR 29.302). Alternate forms of evidence for establishing exemption from State or local taxes are described in FAR 29.305. In most cases, the copy of the contract, purchase order or credit card receipt is ample evidence that the sale was made to the federal government and is therefore exempt. Vendors sometimes also request a tax exempt number.

The tax exempt number in all States for all DOI components is 140001849. For additional state tax exemption information by various states, please visit GSA SmartPay

Performance Management

Agency Title
Department of the Interior (DOI)
Charge Card Management Plan and Narrative Statement
Government Accountability Office (GAO)
AUDIT GUIDE, Auditing and Investigating the Internal Control of Government Purchase Card Programs, GAO-03-678G

SmartPay Bank Tools
JP Morgan and MasterCard



Other Links

Government Accountability Office (GAO), Principles of Federal Appropriations Law (Red Book)
Government Accountability Office (GAO), Government Auditing Standards (Yellow Book)
Office of Management and Budget (OMB), USAspending.gov

Resources