AGREEMENT BETWEEN TREASURY LAW ENFORCEMENT AGENCIES.PDF

AGREEMENT BETWEEN TREASURY LAW ENFORCEMENT AGENCIES
and
LOCAL, COUNTY AND STATE LAW ENFORCEMENT AGENCIES
FOR THE REIMBURSEMENT OF EXPENSES
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This agreement is entered into by Maricopa County on behalf of the Maricopa County Sheriff’s Office
(herein after ”agency”) and Internal Revenue Service, Criminal Investigation, for the purpose of receiving
reimbursable costs incurred by the agency in providing resources to joint operations/task forces.
Payments may be made to the extent they are included in the Treasury law enforcement agency's Fiscal
Year Plan, and the monies are available within the Treasury Forfeiture Fund to satisfy the request(s) for
reimbursable overtime expenses.
I. LIFE OF THIS AGREEMENT
This agreement is effective on the date it is signed by both parties and is valid until termination by
mutual agreement of the agency and the Internal Revenue Service, Criminal Investigation or
upon 30 day written notice by either party to this agreement.
II. AUTHORITY
This agreement is established pursuant to the provisions of Title 31, U.S.C. § 9703, the Treasury
Forfeiture Fund Act of 1992, which provides for the reimbursement of certain expenses of local,
county, and state law enforcement agencies incurred as participants in joint operations/task
forces with a Department of the Treasury law enforcement agency.
III. PURPOSE OF THIS AGREEMENT
This agreement establishes the procedures and responsibilities of both the agency and the
Internal Revenue Service, Criminal Investigation, for the reimbursement of certain overtime and
other expenses pursuant to Title 31, U.S.C. § 9703.
IV. NAME OF TASK FORCE/JOINT OPERATION (If Applicable)
The Name of this Task Force is Phoenix Suspicious Activity and Border Related (SABR)
Form 9975 (Rev. 06-2012) Cat. No. 22456K Department of the Treasury -- Internal Revenue Service Page 1

V. CONDITIONS AND PROCEDURES
A. Assignment of Agency Officers
To the maximum extent possible, agency shall assign dedicated officer(s) to the Task
Force/Joint Operations via the Form 9973, Reimbursement Request for Overtime Cost
and Authorized Expenses form.
The agency shall provide the Internal Revenue Service, Criminal Investigation with the
names, titles, badge or ID numbers, and date of last firearms qualification of the officer(s)
assigned to the Task Force/Joint Operation in an attachment to this agreement.
B. Requests for Reimbursement of Overtime Expenses
1. The agency may request reimbursement for payment of overtime expenses
directly related to work performed by its officer(s) assigned as members of a
Joint Task Force/Operation with the Internal Revenue Service, Criminal
Investigation, for the purpose of conducting official Treasury investigations.
2. The agency shall provide the Internal Revenue Service, Criminal Investigation,
within 10 days of the signing of this agreement, a mandatory ACH Vendor
Payment Enrollment Form for Electronic Funds Transfer.
3. Invoices submitted for the payment of overtime to agency officer(s) shall be
submitted on the agency’s letterhead with appropriate justification material
attached; i.e. receipts, work hours, rental car invoices, etc. The invoice shall be
signed by an authorized representative of that agency.
4. The agency will submit all requests for reimbursable payments together with
appropriate documentation to their local Internal Revenue Service, Criminal
Investigation field office.
The agency shall certify that the request is for overtime expenses incurred by the
agency for participation with a joint operation conducted with the Internal
Revenue Service, Criminal Investigation. The agency shall also certify that
requests for reimbursement of overtime expenses have not been made to other
federal law enforcement agencies who may also be participating with the task
force/joint operation.
The agency acknowledges that they remain fully responsible for their obligations
as the employer of the officer(s) assigned to the task force/joint operation and are
responsible for the payment of overtime earnings, withholdings, insurance
coverage and all other requirements by law, regulation, ordinance or contract
regardless of the reimbursable overtime charges incurred.
Form 9975 (Rev. 06-2012) Cat. No. 22456K Department of the Treasury -- Internal Revenue Service Page 2

5. All requests for reimbursement of costs incurred by the agency must be
approved and certified by the Internal Revenue Service, Criminal Investigation,
which will countersign the invoices for payment.
6. All requests for reimbursement of costs are to be received by the Internal
Revenue Service, Criminal Investigation no later than 15 days after the previous
month end. These requests for reimbursement are to be for a full month time
period, from the first day to the last day of the month.
7. The maximum reimbursement entitlement for overtime costs to any one law
enforcement officer cannot exceed $15,000.00 per fiscal year. This document
does not obligate funds. Funding authority and monetary amounts will be
provided through Form 9974, Request to Establish Reimbursement.
8. The monetary obligation may be adjusted at anytime by the Internal Revenue
Service, Criminal Investigation based upon the following:
A) The Internal Revenue Service, Criminal Investigation may modify the total
dollar obligation, resulting in an increase or decrease, if it determines that the
original obligated amount is not commensurate with the rate of reimbursable
requests, based on its analysis of submitted reimbursement requests.
B) The adjustments to the monetary obligation may result in a partial and/or total
reduction of reimbursement funds requested. Any modification made to an
authorized agreement will be documented in writing and immediately provided to
the impacted state and local agency.
C. PROGRAM AUDIT
This agreement and its procedures are subject to audit by the Internal Revenue Service,
Criminal Investigation, Department of the Treasury, Office of Inspector General, the
General Accounting Office, and other government designated auditors. The agency
agrees to permit such audits and agrees to maintain all records relating to these
transactions for a period of not less than three years, and in the event of an on-going
audit, until the audit is completed.
These audits may include reviews of any and all records, documents, reports, accounts,
invoices, receipts or expenditures relating to this agreement, as well as the interview of
any and all personnel involved in these transactions.
D. REVISIONS
The terms of this agreement may be amended upon the written approval of both the
agency and the Internal Revenue Service, Criminal Investigation. The revision becomes
effective upon the date of approval.
Form 9975 (Rev. 06-2012) Cat. No. 22456K Department of the Treasury -- Internal Revenue Service Page 3

E. NO PRIVATE RIGHT CREATED
This is an internal government agreement between the Internal Revenue Service
Criminal Investigation and the agency, and is not intended to confer any right or benefit to
any private person or party.
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Signature Date: Signature Date:
Denny Barney Chairman N. Dawn Mertz
Printed Name Title Printed Name Title
Maricopa County Board of Supervisors Criminal Investigation
Phoenix Field Office
Internal Revenue Service
ATTEST:
Signature Date:
Fran McCarroll
Printed Name Title
Clerk of the Board
APPROVED AS TO FORM:
Signature Date: Signature Date:
Michelle Wood Attorney Senior Analyst
Printed Name Title Printed Name Title
Deputy County Attorney Criminal Investigation
Maricopa County Attorney’s Office Internal Revenue Service
Washington, DC
Form 9975 (Rev. 06-2012) Cat. No. 22456K Department of the Treasury -- Internal Revenue Service Page 4