[Code of Federal Regulations]
[Title 41, Volume 3]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR102-118.90]

[Page 324]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
               CHAPTER 102--FEDERAL MANAGEMENT REGULATION
 
PART 102-118_TRANSPORTATION PAYMENT AND AUDIT--Table of Contents
 
  Subpart B_Ordering and Paying for Transportation and Transportation 
                                Services
 
Sec. 102-118.90  If my agency orders transportation and/or transportation 

services with a Government contractor issued charge card or charge account 
citation, is this subject to prepayment audit?

    Generally, no transportation or transportation services ordered with 
a Government contractor issued charge card or charge account citation 
can be prepayment audited because the bank or charge card contractor 
pays the TSP directly, before your agency receives a bill that can be 
audited from the charge card company. However, if your agency contracts 
with the charge card or charge account provider to provide for a 
prepayment audit, then, as long as your agency is not liable for paying 
the bank for improper charges (as determined by the prepayment audit 
verification process), a prepayment audit can be used. As with all 
prepayment audit programs, the charge card prepayment audit must be 
approved by the GSA Audit Division prior to implementation. If the 
charge card contract does not provide for a prepayment audit, your 
agency must submit the transportation line items on the charge card to 
the GSA Audit Division for a postpayment audit.