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The appropriate official to sign a trip-by-trip authorization is Use of cash to procure common carrier An official at as low an administrative level as permitted by 41 CFR 101–203.2 to transportation

ensure adequate consideration and review of the circumstances. Travel on a Government aircraft

Determined under 41 CFR 101–37.405. Acceptance of payment from a non-Fed- An official at as low an administrative level as permitted by 41 CFR part 304 to eneral source for travel expenses.

sure adequate consideration and review of the circumstances surrounding the

offer and acceptance of the payment. Travel expenses related to attendance at a A senior agency officiai.

conference. Al other specific authorizations

An official who may issue the employee a general authorization.

8301-71.107 When authorizing travel,

what factors must the authorizing

official consider? The following factors must be considered:

(a) The need for the travel;

(b) The use of travel substitutes (e.g., mail, teleconferencing, etc.);

(C) The most cost effective routing and means of accomplishing travel; and

(d) The employee's travel plans, including plans to take leave in conjunction with travel. $301–71.108 What internal policies and

procedures must we establish for

travel authorization? You must establish the following:

(a) The circumstances under which different types of travel authorizations will be used, consistent with the guidelines in this subpart;

(b) Who will be authorized to sign travel authorizations; and

(c) What format you will use for travel authorizations. [63 FR 15974, Apr. 1, 1998; 63 FR 35538, June 30, 1998]

(a) The claim is properly prepared in accordance with the pertinent regulations and agency procedures;

(b) A copy of authorization for travel is provided;

(c) The types of expenses claimed are authorized and allowable expenses;

(d) The amounts claimed are accurate; and

(e) The required receipts, statements, justifications, etc. are attached to the travel claim. 8301–71.202 May we pay a claim when

an employee does not include a copy of the corresponding author

ization? Yes, as long as the travel claim was signed by the approving authorizing official, except for the following, which require advance authorization:

(a) Use of reduced fares for group or charter arrangements;

(b) Payment of a reduced rate of per diem for subsistence expenses;

(C) Acceptance of payment from a non-Federal source for travel expenses; and

(d) Travel expenses related to attendance at a conference.

Subpart C-Travel Claims for


$ 301–71.200 Who must review and sign

travel claims? The travel authorizing approving official or his/her designee (e.g., supervisor of the traveler), must review and sign travel claims to confirm the authorized travel.

8301-71.203 Who is responsible for the

validity of the travel claim? The certifying officer assumes ultimate responsibility under 31 U.S.C. 3528 for the validity of the claim; however:

(a) The traveler must ensure all travel expenses are prudent and necessary and submit the expenses in the form of a proper claim;

(b) The authorizing/approving official shall review the completed claim to ensure that the claim is properly prepared in accordance with regulations and agency procedures prior to authorizing it for payment.

8301–71.201 What are the reviewing of.

ficials responsibilities? The reviewing official must have full knowledge of the employee's activities. He/she must ensure:

NOTE TO 8301-71.203: You should consider limiting the levels of approval to the lowest level of management.

8301–71.206 What must we do if we

disallow a travel claim? You must:

(a) Pay the employee the amount of the travel claim which is not in dispute;

(b) Notify the employee that the claim was disallowed with a detailed explanation of why; and

(c) Tell the employee how to appeal the disallowance if he/she desires an appeal, and your process and schedule for deciding the appeal.

8301–71.204 Within how many cal.

endar days after the submission of a proper travel claim must we reim. burse the employee's allowable ex

penses? You must reimburse the employee within 30 calendar days after the employee submits a proper travel claim to the agency's designated approving office. You must use a satisfactory recordkeeping system to track submission of travel claims. For example, travel claims submitted by mail, in accordance with agency policy, could be annotated with the time and date of receipt by the agency. You could consider travel claims electronically submitted to the designated approving office as submitted on the date indicated on an e-mail log, or on the next business day if submitted after normal working hours. However, claims for the following relocation allowances are exempt from this provision:

(a) Transportation and storage of household goods and professional books, papers and equipment;

(b) Transportation of mobile home;

(c) Transportation of a privately owned vehicle;

(d) Temporary quarters subsistence expense, when not paid as lump sum;

(e) Residence transaction expenses; (f) Relocation income tax allowance;

(g) Use of a relocation services company;

(h) Home marketing incentive payments; and

(i) Allowance for property management services.

8301–71.207 What internal policies and

procedures must we establish for

travel reimbursement? You must establish policies and procedures governing:

(a) Who are the proper officials to review, approve, and certify travel claims (including travel claims requiring special authorization);

(b) How an employee should submit a travel claim (including whether to use a standard form or an agency form and whether the form should be written or electronic);

(c) When you will exempt employees from the requirement for a receipt;

(d) Timeframes for employee to submit a claim (see $301–52.7);

(e) Timeframe for agency to pay a claim (see $ 301–71.204);

(f) Process for disallowing a claim; and

(g) Process for resolving a disallowed 'claim.

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8301–71.208 Within how many cal.

endar days after submission of a proper travel claim must we notify the employee of any errors in the

claim? You must notify the employee as soon as practicable after the employee's submission of the travel claim of any error that would prevent payment within 30 calendar days after submission and provide the reason(s) why the claim is not proper. However, not later than May 1, 2002, you must achieve a maximum time period of seven working days for notifying an employee that his/her travel claim is not proper.

(FTR Amdt. 92, 65 FR 21366, Apr. 21, 2000)

8301–71.209 Must we pay a late pay

ment fee if we fail to reimburse the employee within 30 calendar days after receipt of a proper travel

claim? Yes, a late payment fee, in addition to the amount due the employee, must be paid for any proper travel claim not reimbursed within 30 calendar days of submission to the approving official.

8301–71.213 Is the additional fee,

which is the equivalent to any late payment charge that the card contractor would have been able to charge had the employee not paid

the bill, considered income? Yes, you must report this late payment fee as additional wages on Form W-2.

(FTR Amdt. 90, 65 FR 3058, Jan. 19, 2000)

(FTR Amdt. 92, 65 FR 3057, Jan. 19, 2000)

8301–71.214 Does mandatory use of

the Government contractor-issued travel charge card change the employee's obligation to pay his/her

travel card bill by the due date? No, mandatory use of the Government contractor-issued travel charge card does not relieve the employee of his/her obligation to honor his/her cardholder payment agreement. [FTR Amdt. 90, 65 FR 3058, Jan. 19, 2000)

8301–71.210 How do we calculate late

payment fees? Late payment fees are calculated either by:

(a) Using the prevailing Prompt Payment Act Interest Rate beginning on the 31st day after submission of a proper travel claim and ending on the date on which payment is made; or

(b) A flat fee, of not less than the prompt payment amount, based on an agencywide average of travel claim payments; and

(c) In addition to the fee required by paragraphs (a) and (b) of this section, you must also pay an amount equivalent to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill. Payment of this additional fee will be based upon the effective date that a late payment charge would be allowed under the agreement between the employee and the card contractor.

Subpart D-Accounting for Travel


8301–71.300 What is the policy gov

erning the use of travel advances? You should minimize the use of cash travel advances. However, you should not require an employee to pay travel expenses using personal funds unless the employee has elected not to use alternative resources provided by the Government, such as a Government contractor-issued charge card.

(FTR Amdt. 92, 65 FR 21366, Apr. 21, 2000]

8301–71.301 For how long may we

issue a travel advance? You may issue a travel advance for a reasonable period not to exceed 45 days.

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8301–71.302 What data must we cap

ture in our travel advance account

ing system? You must capture the following data:

(a) The name and social security number of each employee who has an advance;

(b) The amount of the advance; (c) The date of issuance; and

(d) The date of reconciliation for unused portions of travel advances.

[63 FR 15974, Apr.1, 1998; 63 FR 35538, June 30, 1998]

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8 301–71.306 How do we collect the

amount of a travel advance in excess of the amount of travel expenses substantiated by the em

ployee? When the outstanding advance exceeds what you owe the employee, then the employee must submit cash or a check for the difference in accordance with your policy. Your failure to collect the amount in excess of substantiated expenses will cause a violation of the accountable plan rules contained in the Internal Revenue Code (title 26 of the United States Code).

301-72.100 What must my travel accounting

system do in relation to common carrier

transportation? 301-72.101 What information should we pro

vide an employee before authorizing the use of common carrier transportation?

Subpart c-Cash Payments for Procuring Common Carrier Transportation Services

8301–71.307 What should we do if the

employee does not pay back a travel advance when the travel claim is

filed? You should take alternative steps to collect the debt including:

(a) Offset against the employee's salary, a retirement credit, other amount owed the employee;

(b) Deduction from an amount the Government owes the employee; or

301-72.200 Under what conditions may we

authorize cash payments for procuring

common carrier transportation services? 301–72.201 What must we do if an employee

uses cash in excess of the $100 limit to purchase common carrier transpor

tation? 301-72.202 Who may approve cash payments

in excess of the $100 limit? 301-72.203 When may we limit traveler reim

bursement for a cash payment? 301–72.204 What must we do to minimize the

need for a traveler to use cash to procure common carrier transportation services?


Subpart D-Unused, Partially-Used, Ex- (d) GTR(S) when no other option is

changed, Canceled, or Oversold available or feasible.
Common Carrier Transportation Serv-

[63 FR 15976, Apr. 1, 1998; 63 FR 35538, June 30,

1998] 301-72.300 What procedures must we establish to collect unused, partially used, and

Subpart B-Accounting for exchanged tickets? 301-72.301 How do we process unused, par

Common Carrier Transportation tially used, and exchanged tickets?

8301–72.100 What must my travel acAUTHORITY: 5 U.S.C. 5707; 31 U.S.C. 3726; 40

counting system do in relation to U.S.C. 486.

common carrier transportation? SOURCE: 63 FR 15976, Apr. 1, 1998, unless

Your system must: otherwise noted.

(a) Authorize the use of cash in ac

cordance with 8301-51.100 or as otherSubpart A-Procurement of

wise required; Common Carrier Transportation

(b) Correlate travel data accumu8301–72.1 Why is common carrier pre

lated by your authorization and claims sumed to be the most advantageous

accounting systems with common carmethod of transportation?

rier transportation documents and Travel by common carrier is pre

data for audit purposes; sumed to be the most advantageous

(c) Identify unused tickets for refund; method of transportation because it (d) Collect unused, partially used, or generally results in the most efficient, downgraded/exchanged tickets, from least costly, most expeditious means of

travelers upon completion of travel; transportation and the most efficient (e) Track denied boarding compensause of energy resources.

tion from employees;

(f) Identify and collect refunds due 8301–72.2 May we utilize methods of

from carriers for overpayments, or untransportation other than common carrier (e.g. POVs, chartered vehi

used, partially used, or downgraded/excles, etc.)?

changed tickets; and

(g) Reconcile all centrally billed Yes, but only when use of common

travel expenses (e.g. airline, lodging, carrier transportation:

car rentals, etc.) with travel authoriza(a) Would interfere with the perform

tions and claims to assure that only ance of official business;

authorized charges are paid. (b) Would impose an undue hardship upon the traveler; or

8301–72.101 What information should (c) When the total cost by common

we provide an employee before aucarrier would exceed the cost of the

thorizing the use of common carrier other method of transportation.

transportation? 8301–72.3 What method of payment

You should provide the employee: must we authorize for common car- (a) Notice that he/she is accountable rier transportation?

for all tickets, GTRS and other transYou must authorize one or more of

portation documents; the following as appropriate:

(b) Your procedures for the control (a) GSA's Government contractor- and accounting of common carrier issued individually billed charge transportation documents, including card(s);

the procedures for submitting unused, (b) Agency centrally billed or other partially used, downgraded/exchanged established accounts;

tickets, refund receipts or ticket re(c) Cash payments (personal funds or fund applications, and denied boarding travel advances in the form of travelers compensation; and checks or authorized ATM cash with- (c) A credit/refund address so the cardrawals) when the cost of transpor- rier can credit/refund the agency for tation is less than $100, under $301- unused tickets (when the tickets have 51.100 of this chapter (cash may or may been issued using an agency centrally not be accepted by the carrier for the billed account or by GTR). purchase of city pair fares); or

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