**40.5** **[Official Travel]{.underline}**

40.5.1 [Introduction]{.underline}. This section provides the policies
and procedures for TIGTA employees who perform official travel in the
interest of the Government. It is also for managerial and administrative
personnel who authorize, direct, or review such travel, or certify
payments in reimbursement of travel-related expenses.

40.5.2 [Authorities]{.underline}.

-   The Travel and Transportation Reform Act of 1998

-   5 U.S.C. § 5702

-   Federal Travel Regulations (FTR), 41 Code of Federal Regulations
    (C.F.R.), Chapters 301-304

-   5 C.F.R. Part 2635, Standards of Ethical Conduct for Employees of
    the Executive Branch

-   Supplemental Standards of Ethical Conduct for Treasury Employees, 5
    C.F.R, Part 3101

-   Treasury's Ethics Handbook, July 2004

-   26 C.F.R. § 1.62-2

-   Treasury Order 115-01

-   Treasury Directives 12-24, 12-26, 12-27, 74-12, 74-13 and 74-15

-   Office of Management and Budget (OMB) Circular A-123, Appendix B

-   Intelligence Reform and Terrorism Prevention Act of 2004 (IRTPA)

-   Hemisphere Travel Initiative (WHTI) (Interim policy for IRTPA
    requirements)

-   Government Employees Training Act, 5 U.S.C. § 4101, et seq.
    (Training Act)

-   5 U.S.C. § 410.403

-   National Archives and Records Administration General Records

> Schedule 20

40.5.3 [Definition of Terms]{.underline}

[Actual Expense]{.underline} - Payment of authorized actual expenses
incurred while on official travel. Entitlement to reimbursement is
contingent upon entitlement to per diem, and is subject to the same
definitions and rules governing per diem. In special or unusual
circumstances (see FTR §§ 301-11.300 and 301-31.1), the head of each
function (or delegate) may authorize reimbursement of subsistence
expenses on an actual expense basis. The maximum amount for
reimbursement under actual expense is limited to 300% (rounded to the
next higher dollar) of the applicable maximum per diem rate. Subject to
TIGTA policy, a lesser amount may be authorized but there is no
authority to exceed the 300% ceiling.

[Capacity Controlled Fare]{.underline} - These are fares that do not
have ticketing time limits, advance purchase requirements, minimum or
maximum stay requirements, travel time limits, extended calendar
blackouts of more than five consecutive days' duration, or
flight-specific service (i.e., apply to all flights in a market),
penalty, or change or cancellation fees. Restricted fares subject only
to limits on seat availability are capacity controlled. These fares are
offered by some City Pair Contract Carriers when making a reservation in
advance. The Capacity Controlled Fare is not effective until the
traveler is actually ticketed.

[City Pair]{.underline} - The origin and destination points of a flight.
A city pair has a point of origin and a city point of destination. It is
a discount fare offered by common carrier(s) under contract with GSA
between certain cities. These fares are considered advantageous to the
Government and are mandatory for authorized air travel between the city
pairs unless specific exceptions are met.

[City Pair Contract Carrier]{.underline} - U.S. certified air carriers
which are under contract with the Government to furnish Federal
employees and other persons authorized to travel at Government expense
with passenger transportation services. This also includes GSA's
scheduled airline passenger service between selected U.S.
cities/airports and between selected U.S. and international
cities/airports at reduced fares.

[City Pair Contract Fare]{.underline} - This is the fare negotiated by
GSA for Federal travelers for a specific City Pair. It is often not the
absolutely lowest fare because it contains special benefits such as
one-way, no advance purchase, no minimum/maximum stay, fully refundable,
no charge for cancellation/change, last seat availability, and/or no
blackout dates.

[Common Carrier]{.underline} - Private-sector supplier of air, rail, or
bus transportation.

[Commuting Area]{.underline} - The area surrounding the official duty
station within which it is practical for an employee to commute daily to
perform his/her duties at a point away from the official duty station
without becoming entitled to per diem. TIGTA has adopted Treasury's
policy where an employee's commuting area is defined as a distance less
than 50 miles within the employee's daily commute. The distance is
reduced under certain conditions (see Section 40.5.18.1).

[Constructive Costs]{.underline} - The sum of transportation expenses
the employee would reasonably have incurred for round-trip travel
between the official duty station and the alternate location plus per
diem calculated for the appropriate en route travel time. These
calculations that show what the allowable travel costs would have been
if the employee had traveled according to the recommended guidelines for
official travel. When scheduling travel according to personal
preference, rather than as advantageous to the Government, travelers
will be reimbursed for the amount of the constructive costs of travel or
the actual costs whichever is lower.

[Continental United States (CONUS)]{.underline} - The area covered by
the 48 contiguous States and the District of Columbia, excluding Hawaii
and Alaska.

[Delegation Order]{.underline} - An order which vests officials with the
authority to direct and administer designated functions and related
activities.

[Employee]{.underline} - An individual employed in or under an agency,
including an individual employed intermittently in the Government
service as an expert or consultant and paid on a daily
when-actually-employed basis and an individual serving without pay or at
least \$1 a year. Such persons are not considered to have a \"permanent
duty station\" within the general meaning of that term, but they are
entitled to travel and transportation expenses according to this manual
while away from their homes or regular places of business. Employee, as
used in this manual, applies to such individuals.

[Foreign Area]{.underline} - Any area, including the Trust Territories
of the Pacific Islands, situated both outside CONUS and the non-foreign
areas.

[Government-Contract Rental Automobile]{.underline} - An automobile
obtained for short-term use from a commercial firm under the provision
of an appropriate GSA Federal Supply Schedule contract.

[Government Contractor-Issued Individually Billed Charge
Card]{.underline} - A Government contractor-issued charge card used by
authorized individuals to pay for official travel and transportation
related expenses for which the contractor bills the employee. The
Government reimburses employees for authorized expenses. The employee is
responsible for timely, full payment of expenses to the credit card
company.

[Invitational Travel]{.underline} - Authorized travel of individuals
either not employed or employed (under 5 U.S.C. § 5703) intermittently
in the Government service as consultants or experts and paid on a daily
when-actually-employed basis and for individuals serving without pay or
at \$1 a year when they are acting in a capacity that is directly
related to, or in connection with, official activities of the
Government. Travel allowances authorized for such persons are the same
as those normally authorized for employee in connection with TDY
(temporary duty).

[Local Commuting Area]{.underline} - The geographic area that usually
constitutes one area for employment purposes. It includes any population
center (or two or more neighboring ones) and the surrounding localities
in which people live and can reasonably be expected to travel back and
forth daily to their usual employment. TIGTA has adopted Treasury's
policy where an employee's commuting area is defined as a distance less
than 50 miles within the employee's daily commute. The distance is
reduced under certain conditions (see Section 40.5.18.1).

[Mileage Allowance]{.underline} - A fixed reimbursable amount per mile
allowed for operating a privately owned vehicle (POV) instead of actual
expenses.

[Non-Contract Carrier]{.underline} - A company which is not a government
contract carrier, i.e., an airline with which GSA has not entered into
agreement to provide service for Federal travelers between a specific
city pair.

[Non-Foreign Area]{.underline} - The States of Alaska and Hawaii, the
Commonwealths of Puerto Rico, Guam, and the Northern Mariana Islands and
territories and possessions of the United States (excludes the Trust
Territories of the Pacific Islands.

[Official Station (Official Duty Station)]{.underline} - The location of
the employee's permanent work assignment. The geographic limits of the
official duty station for the employees are the corporate limits of the
city or town where stationed or if not in an incorporated city or town,
the reservation, station, or other established area (including
established subdivisions of large reservations) having definite
boundaries where the employee is stationed (see FTR § 300-3.1 for
further information regarding invitational travelers).

[Per Diem Allowance]{.underline} (Subsistence Allowance) -- A daily
payment instead of reimbursement for actual expenses for lodging, meals,
and related incidental expenses. The per diem allowance is separate from
transportation expenses and other miscellaneous expenses. The per diem
allowance covers all charges, including taxes and service charges where
applicable for:

-   Lodging - Includes expenses for overnight sleeping facilities,
    baths, personal use of the room during daytime, telephone access
    fee, and service charges for fans, air conditioners, heaters, and
    fires furnished in the room when such charges are not included in
    the room rate. Lodging does not include accommodations on airplanes,
    trains, or ships. Such cost is included in the transportation cost
    and is not considered a lodging expense.

-   Meals -- Expenses for breakfast, lunch, dinner and related tips and
    taxes (specifically excluded are alcoholic beverages and
    entertainment expenses, and any expenses incurred for other
    persons). See Chapter (400)-180 for reimbursement of certain
    expenses related to undercover operations.

-   Incidental expenses:

> 1\. Fees and tips given to porters, baggage carriers, bellhops, hotel
> maids, stewards or stewardesses and others on ships, and hotel
> servants in foreign countries; and
>
> 2\. Transportation between places of lodging or business and places
> where meals are taken, if suitable meals can be obtained at the TDY
> site.

[Permanent Residence, Residence, and Home]{.underline} - Where an
employee lives in the vicinity of the official duty station, from which
the employee normally commutes daily to the official duty station.

[Post-Of-Duty]{.underline} - An official duty station.

[Privately-Owned Vehicle (POV)]{.underline} - Any vehicle such as an
automobile, motorcycle, aircraft, or boat operated by an individual that
is not owned or leased by a Government agency, and is not commercially
leased or rented by an employee under a Government rental agreement for
use in connection with official Government business.

[Receipt]{.underline} - A document provided by an individual or business
which acknowledges that payment for services has been received. The
receipt must contain enough detail to permit determination of allowable
expense claims. Credit card receipts which do not sufficiently detail
the expenses for which reimbursement is claimed must be accompanied by a
bill or other document itemizing the expenses.

[Special Conveyance]{.underline} - Commercially rented or hired vehicles
other than a POV and other than those owned or under contract to an
agency. Use of a special conveyance requires specific authorization or
approval.

[Subsistence Expenses]{.underline} - Expenses such as:

-   Lodging, including taxes and service charges;

-   Meals, including taxes and tips; and

-   Incidental expenses (see incidental expenses under definition of per
    diem allowance).

[Taxable Travel Reimbursement]{.underline} - Funds paid to the traveler
for travel expenses which the traveler fails to return or substantiate
within a reasonable period are included in the employee's gross income
and must be reported as wages or other compensation on the employee's
Form W-2. Other types of taxable travel reimbursements include
subsistence for trips less than 24 hours with no lodging, and
subsistence within the local commuting area. For tax treatment of travel
advances, see F.T.R. Part 301-11 for the Income Tax Reimbursement
Allowance. Per diem or mileage allowances are excluded from the
employee's gross income, are not reported as wages or other compensation
on the employee's Form W-2, and are exempt from the withholding and
payment of employment taxes.

[Temporary Duty (TDY) Location]{.underline} - A place, away from an
employee's official duty station, where the employee is authorized to
travel.

[Travel Advance]{.underline} - Prepayment of estimated travel expenses
paid to an employee.

[Travel Authorization (Orders)]{.underline} - Written permission to
travel on official business.

[Travel Management Service (TMS)]{.underline} - A service for booking
common carrier, lodging accommodations, and car rental services,
fulfilling reservations, and providing basic management information on
these services.

[Travel Status]{.underline} - The period an employee is traveling on
official business, e.g., between the official duty station and the point
of destination, between two temporary duty points, local travel, and the
usual waiting time which interrupts travel, and local travel. The period
begins with departure from home, official duty station, or other
authorized point, and ends with return to such a point.

40.5.4 [Agency Responsibilities]{.underline}. Under FTR § 301-2.2, TIGTA
may pay only those expenses essential to the transaction of official
business, which include: (a) Transportation expenses (see FTR Part
301-10); (b) Per diem expenses (see FTR Part 301-11); (c) Miscellaneous
expenses (see FTR Part 301-12); and (d) Travel expenses of an employee
with special needs (see FTR Part 301-13).

TIGTA is responsible for implementing and managing a travel
authorization and claim system required by FTR Part 301-71. Among the
duties are to:

-   Pay authorized and allowable travel expenses of employees;

-   Provide standard data necessary for the management of official
    travel; and

-   Ensure adequate accounting for all travel and transportation
    expenses for official travel.

Additional travel management program responsibilities under FTR Part
301-73 are to:

-   Support and manage a travel management system that provides
    reservation and ticketing support, payment system for paying travel
    service providers, and a travel management reporting system.

-   Establish policies and procedures governing the proper officials to
    review, approve, and certify travel claims; timeframes for employee
    submission of claims; and the process for disallowing and resolving
    travel claims.

-   Designate an authorized representative to administer the program
    including leading the agency's migration to e-Gov Travel (eTS).

The purpose of the travel authorization process, pursuant to FTR Part
301-71, is to:

-   Provide the employee information regarding what expenses TIGTA will
    pay;

-   Provide travel service vendors with necessary documentation for the
    use of travel programs;

-   Provide financial information necessary for budgetary planning; and

-   Identify the purpose of the travel.

When authorizing travel, TIGTA must consider the following factors:

-   The need for the travel;

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

-   The most cost effective routing and means of accomplishing travel;
    and

-   The employee's travel plans, including plans to take leave in
    conjunction with travel.

TIGTA may disallow a claim if the employee:

-   Does not properly itemize his/her expenses;

-   Does not provide electronic copies of required receipts or other
    documentation to support the claim; or

-   Claims an expense which is not authorized.

If TIGTA disallows a claim, it must:

-   Pay the employee the amount of the travel claim which is not in
    dispute;

-   Notify the employee that the claim was disallowed with a detailed
    explanation of why; and

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

40.5.4.1 [Official Travel Records]{.underline}. Effective October 1,
2006, electronic or imaged copies of travel records attached to the
employee's travel voucher will constitute TIGTA's official travel
record. Employees are responsible for electronically attaching
documentation (such as, required receipts, approved Forms 1321, Chief
Counsel concurrence on accepting payments from a non-Federal source,
etc.) to their vouchers. The GovTrip system will notify users when
documents have not been attached to a voucher; users must either attach
the documents or provide a justification in a comment box. Approving
officials [must not certify]{.underline} vouchers that do not include
required documentation or provide a justification for not having
attached documents.

The same disposition authority for paper records applies to electronic
records. The GovTrip system will maintain the official travel records
for 6 years and 3 months, as required by NARA. Managers (or designee)
must continue to maintain hard copies of travel records for 6 years and
3 months for records filed before October 1, 2006.

40.5.5 [Limited Open Travel Authorizations and Individual Travel
Authorizations]{.underline}.

40.5.5.1 [Limited Open Travel Authorizations]{.underline}. TIGTA has a
blanket Limited Open Travel Authorization Order that authorizes
employees, under proper direction, to perform official travel. The
authorization covers travel within CONUS. Travel covered by the Limited
Open Travel Authorization eliminates the need for individual travel trip
orders. (*See TIGTA Delegation Order No. 12 (dated June 21, 2005),
Authority to Authorize or Approve Travel, Travel Advances and Travel
Vouchers, for specific managerial approval authorities*.)

The Limited Open Travel Authorization located in Word/File/New/Mgmt
Services Forms must be prepared for each employee who travels on a
regular basis. This authorization can cover a period of no more than 12
months. For those employees who travel infrequently, approving officials
may issue a limited open travel authorization covering a shorter period
of time, or issue the authorization on a "trip by trip" basis.

Approving officials who have employees who are regularly approved to
travel outside of the Continental United States (e.g., Hawaii, Alaska,
or Puerto Rico) should include this information in the first paragraph
of the authorization template.

All approving officials should pay close attention to the listed items
that are not covered by the limited open travel authorization. Specific
procedures govern these travel arrangements and must be followed.

To complete the limited open travel authorization, approving officials
need to:

-   Enter traveler's name in the "Memorandum For" line and in the body
    of the memo;

-   Enter traveler's Post of Duty in the body of the memo;

-   Enter the period of time (cannot be more than 12 months and for
    regular travelers should cover a fiscal year);

-   Enter an estimate of travel costs covering the entire period of the
    authorization;

-   Check the boxes authorizing appropriate travel expenses; and

-   Sign and date the authorization.

The signed authorization must be provided to the employee for travel
each fiscal year along with the issuance of performance standards. This
authorization must also be issued to new employees upon issuance of
performance standards. The employee's approving official (or designee)
must ensure that a copy of the limited open travel authorization is
maintained for a period of 6 years and 3 months in the employee's Drop
File.

40.5.5.1.1 [Additional Requirements for First Time Travel]{.underline}.
Once an authorized approving official has approved and distributed to an
employee an approved travel order, prior to traveling for the first
time, the employee must complete the following documents:

-   Administrative Resource Center Online Applications Access Request
    Form

-   Direct Deposit for Travel and Other Employee Payments Form

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-   Government Travel Card (Individually Billed Account) Setup Form

The documents may be found on the Bureau of Public Debt/Administrative
Resource Center (BPD/ARC) website.

40.5.5.2 [Travel Situations Not Covered by the Limited Open Travel
Authorization and Individual Authorizations]{.underline}. TIGTA's
Limited Open Travel Authorization Orders do not cover certain types of
official travel requiring the approval of Form 1321. Form 1321,
Authorization for Official Travel, must be used to request specific
authorization for the types of travel expenses listed below prior to
making travel arrangements. Form 1321 can be obtained in Microsoft Word
from the OMS Word Templates. In Microsoft Word, click File, New. Then
select On My Computer under Templates.

Function heads have been delegated the authority to approve travel
requiring Form 1321 with the authority to re-delegate to Assistant
Inspectors General and Deputy Assistant Inspectors General, except for
international travel and indefinite travel which must be approved by the
function head without further delegation and official representation at
funerals which must be approved by the Inspector General.

-   International Travel

-   Invitational Travel (Non-Federal Government Employees)

-   Actual Daily Subsistence Expenses

-   Business-Class

-   Extra-Fare Train Service

-   Interview Travel

-   Indefinite Travel

-   Official Representation at Funerals

-   Government Aircraft

Function heads must put in place adequate review, approval and tracking
controls in regard to Form 1321. Each Form 1321 should be assigned a
number for tracking purposes, for example, OMS-HR-06-01. For Forms 1321
in which the Inspector General is the approving official, the number
shall be assigned by a member of the Inspector General's Immediate
Staff, for example, IG-06-01. The fiscal year should be reflected in the
assigned numbering system to more easily track annual expenses.

In addition, approving officials must ensure that a copy of the approved
Form 1321 is electronically attached (faxed or scanned) to the travel
voucher, along with copies of other required documentation. **When
filing for reimbursement in the travel system, the employee must
reference in the comments section that a Form 1321 was approved.**

40.5.5.2.1 [International Travel]{.underline}. International travel
refers to travel to a foreign area. Foreign per diem rates are
established by the U.S. State Department and may be found on website
(www.state.gov, Foreign Per Diem Rates). See Section 40.5.41 for
additional information on international travel.

**Approving Official**: Head of each function. This authority may not be
re-delegated.

40.5.5.2.2 [Invitational Travel]{.underline}. Invitational travel refers
to travel performed by non-Federal Government employees who are acting
in a capacity directly related to official activities of TIGTA.
Reimbursement for travel by non-Federal Government employees will be
subject to the same regulations as travel by TIGTA employees.

**Approving Official**: Head of each function with the authority to
re-delegate to Assistant Inspectors General and Deputy Assistant
Inspectors General.

40.5.5.2.3 [Actual Daily Subsistence Expenses]{.underline}. Actual
expenses for lodging and/or meals or incidental expenses should only be
authorized when unusual circumstances exist. Actual expenses for meals
and incidentals should not be authorized merely because actual expense
has been authorized for lodging.

Situations that may warrant approving officials determining that actual
subsistence expenses are needed include:

-   Lodging and/or meals are procured at a prearranged place such as a
    hotel where a meeting, conference or training session is held and
    the cost of these items are in excess of allowance per diem amounts;

-   Costs have escalated because of special events; lodging and meal
    expenses within prescribed allowances cannot be obtained nearby; and
    costs to commute to/from the nearby location consume most or all of
    the savings achieved from occupying less expensive lodging;

-   Because of mission requirements; or

-   Other reasons approved within TIGTA.

A prior, properly approved Form 1321 is required for all Actual
Reimbursement situations. Actual expenses allowed may not exceed 300%
(rounded to the next dollar) of the total maximum applicable per diem
rate, and may be applied to lodging, meals, or both.

Authorizing officials should determine on a case-by-case basis that
suitable, less costly accommodations are not available and that the
nature of the mission precludes travelers from rescheduling the trip
until such accommodations are available. Suitable accommodations are
those that meet the prevalent standards of comfort and physical security
expected by a prudent person.

**Approving Official**: Head of each function with the authority to
re-delegate to Assistant Inspectors General and Deputy Assistant
Inspectors General.

40.5.5.2.4 [Business-Class]{.underline}. In accordance with FTR §
301-10.124 and TD 74-13, business-class may be authorized only when:

-   Regularly scheduled flights between origin/destination points
    (including connecting points) provide only such accommodations
    (employee must certify such in the comments section of the voucher);

-   No space is available in coach-class accommodations in time to
    accomplish the mission, which is urgent and cannot be postponed;

-   There is a need to accommodate a disability, which must be
    substantiated with a competent medical authority's written statement
    and be current within one year prior to travel or a special need
    which must be approved by the employee's manager in writing (see FTR
    § 301-13.2);

-   Security purposes or exceptional circumstances make the use
    essential to the successful performance of the agency's mission;

-   Coach-class accommodations on an authorized/approved foreign air
    carrier do not provide adequate sanitation or health standards;

-   The use results in an overall cost savings to the Government by
    avoiding additional subsistence costs, overtime, or lost productive
    time while awaiting coach-class accommodations;

-   Transportation costs are paid in full through agency acceptance of
    payment from a non-Federal source;

-   Origin and/or destination are OCONUS (outside CONUS), and the
    scheduled flight time, including stopovers and change of planes, is
    in excess of 14 hours (in this instance you will not be eligible for
    a rest stop en route or a rest period upon arrival at your duty
    site); or

-   Required because of agency mission.

**Approving Official**: Head of each function with the authority to
re-delegate to Assistant Inspectors General, and Deputy Assistant
Inspectors General. Once approval is given, a copy of the original
request/approval must be forwarded to the Deputy Director, Human
Resources, for data collection and annual reporting purposes.

40.5.5.2.5 [Extra-Fare Train Service]{.underline}. Approving officials
may approve the use of coach accommodations on extra-fare trains and
superior-class accommodations to the business-class accommodations when
such accommodations are advantageous to the Government or required for
security. AMTRAK Metro Liner coach service has been determined to be
advantageous to the Government; therefore, travelers do not require
specific authorization or approval for its use. (Acela and Metro Liner
first-class service, however, are considered to be business-class
service.)

**Approving Official**: Head of each function with the authority to
re-delegate to Assistant Inspectors General and Deputy Assistant
Inspectors General.

40.5.5.2.6 [Interview Travel]{.underline}. Travelers may be reimbursed
for certain expenses incurred when interviewing for positions with
TIGTA. The purpose of the allowance for pre-employment interview travel
expenses is to help recruit highly qualified individuals for positions
with the Government; pre-employment interview expenses may be approved
if it is determined it is in the best interest of the Government.
Expenses that may be approved are transportation, per diem,
miscellaneous, and expenses of an individual with a disability or
special need when appropriate.

The costs for interview travel will be charged to the office requesting
the interview.

**Approving Official**: Head of each function with the authority to
re-delegate to Assistant Inspectors General and Deputy Assistant
Inspectors General.

40.5.5.2.7 [Indefinite Travel]{.underline}. Travel lasting less than 1
year is temporary and not taxable. The Energy Policy Act of 1992 (Act)
affects travelers directed to travel for more than 1 year. Travelers
meeting the following conditions will be issued a Form W-2 at the end of
the tax year reflecting the amount of subsistence paid to the employee.

-   Travel is expected to last for more than one year.

-   Travel is expected to last for one year or less, but at some later
    date the employment is realistically expected to exceed one year.

The reporting of the payment on the employee\'s Form W-2 does not
relieve the employee of the requirement to repay any excess
reimbursement.

**Approving Official**: Head of each function. This authority may not be
re-delegated. Function heads will notify the Deputy Director, Human
Resources, of any employee on Indefinite Travel; the Deputy Director,
Human Resources, will coordinate actions with the Accounting Office to
issue the Form W-2.

40.5.5.2.8 [Official Representation at Funerals]{.underline}. TIGTA may
authorize travel at Government expense when travel is for official
business essential to the purposes of the Government and for
accomplishment of the agency\'s mission. Attendance at a funeral is not
normally considered official business for which TIGTA pays an
employee\'s travel expenses. However, there are situations where
attendance by an official TIGTA representative at a funeral may be
considered important to the mission of the agency and where an
appropriate representative would be unable to attend without the travel
being authorized at Government expense.

Representation may also be considered when it would serve the
governmental purposes of sustaining employee morale and reinforcing to
employees and others the significance of the deceased. Before an
employee is authorized to travel to a funeral as an official TIGTA
representative, the matter must be reviewed and authorized at an
appropriate level of TIGTA management.

**Approving Official**: The Inspector General retains this authority.

40.5.5.2.9 [Government Aircraft]{.underline}. TIGTA may authorize the
use of a Government aircraft for travel for official purposes in
accordance with 41 C.F.R. § 101-37.402.

**Approving Official**: The Inspector General retains this authority.

40.5.6 [First-Class Travel]{.underline}. While a Form 1321 is not
required for this type of travel, special authorization must be obtained
prior to first-class travel. TIGTA is required to report all first-class
travel annually to the Office of Management and Budget (OMB). TIGTA will
not authorize, pay for, or reimburse employees or others for the use of
first-class travel **[without prior authorization from the Inspector
General]{.underline}**. Written authorization must be obtained on the
Treasury Department Form TD F 70-02.6, First-Class Travel Request and
Authorization, from the Inspector General prior to purchasing
first-class transportation accommodations. Once approval is obtained, a
[copy]{.underline} of the approved Form TD F 70-02.6 must be forwarded
to the Deputy Director, Human Resources, for data collection and annual
reporting purposes. Functions will number the Form TD F 70-02.6 using
the same numbering scheme described in Section 40.5.5.2.

In accordance with TD 74-13, the use of first-class transportation is
not to be authorized unless:

-   No other coach-class or business-class accommodations is reasonably
    available;

-   To accommodate a disability or other special need; a disability must
    be substantiated in writing by a competent medical authority, and be
    current within one year prior to travel (prior approval is required
    for each occurrence); a special need must be approved by the
    employee's manager in writing (see FTR § 301-13.2);

-   Exceptional security circumstances;

-   Mission requirement;

-   Inadequate foreign coach class for train accommodations only; or

-   Business-class is not available for ship accommodations only.

It is the employee's responsibility to carefully review the ticket or
airline confirmation to ensure that first-class accommodations have not
been booked in error for any portion of a trip where first-class travel
has not been pre-approved. This requirement does not apply to upgrades
to first class travel accommodations when purchased with frequent flyer
miles or obtained at an employee's expenses. See Section 40.5.17.1.

40.5.7 [Travel Not at Government Expense (Non-Federal
Sources)]{.underline}. While a Form 1321 is not required for this type
of travel, a special authorization is required. Non-Federal source
funding includes payments for travel, subsistence, and/or related
expenses by check or similar instrument to TIGTA or payments in kind.
Payments in kind are the provisions for meals, lodging, or
transportation at no cost to the traveler or to TIGTA. Non-Federal
source funding providers should not make payments directly to the
traveler.

All payments from a non-Federal source for an employee's or spouse's
travel, other than payments in kind, are to be made to TIGTA. Any
payment made by check or similar instrument and received by the employee
is accepted on behalf of TIGTA and is to be submitted as soon as
practicable to the Assistant Director of Financial Management along with
a memo indicating the traveler's name, the applicable cost center, and
the voucher number to apply the funds. See FTR §§ 304-1.2 and 304-3.13).

The function head with the authority to re-delegate to Assistant
Inspectors General and Deputy Assistant Inspectors General must approve,
in advance, any non-Federal source funding of a traveler's expenses.
Prior to final approval by the function head (if appropriate, Assistant
Inspectors General or Deputy Assistant Inspectors General), the
functional office **[will request from the Office of Chief Counsel a
review to ensure the acceptance of an invitation from a non-Federal
source is appropriate, ethical, and raises no apparent conflict of
interest between TIGTA and the sponsoring organization]{.underline}.**
All documentation, including a copy of the authorization, must be
scanned or faxed into GovTrip during the vouchering process.

To begin the process, the traveler and his/her manager will refer to the
July 2004 edition of the [Treasury Ethics Handbook, Section
9](http://intranet.treas.gov/ethics/handbook.pdf). This section
discusses the acceptance of reimbursement from non-Federal sources and
contains a sample memorandum, [Sample Request for Authorization to
Accept
Reimbursement](http://intranet.treas.gov/ethics/travel/sample_travel_expense_memo.asp)[,]{.underline}
which will be followed when submitting the request to the Chief Counsel.
Submission of fully completed requests for the approval of travel and
subsistence payments from a non-Federal source should be made to the
Chief Counsel's office at least 2 weeks in advance of travel.

Once Chief Counsel concurrence is received and the function head
approves the request, an electronic copy of Counsel's approval must be
scanned or faxed into GovTrip, where it will be maintained for 6 years
and 3 months.

NOTE: Do not confuse non-Federal source funding with meals and/or
lodging for which TIGTA has paid as part of registration fees. This also
does not include meals and/or lodging provided or funded by another
Government agency. In addition, this section does not supersede other
authority permitting an employee to accept certain travel reimbursements
(e.g., from foreign governments or non-profit organizations).

40.5.8 [Travel Advances]{.underline}. TIGTA policy requires employees to
use their travel cards for as many travel expenses as possible. However,
in certain circumstances, advances may be obtained prior to travel.
Travel advances are to be used and granted for the express purpose of
advancing funds to TIGTA employees who meet one or more of these
conditions:

-   An employee who has an application pending for the travel charge
    card;

-   Individuals traveling on invitational travel;

-   New appointees;

-   An employee who is considered an infrequent traveler (travels 5
    times or less a year, as defined in FTR § 301.51.2) and management
    has determined that a travel charge card is not necessary; or

-   An employee who travels continuously for more than 14 consecutive
    days;

-   Threatened law enforcement/investigative employees.

**[RESTRICTION]{.underline}:** Travel advances for employees who have a
suspended or cancelled travel charge card will be granted on a
case-by-case basis.

40.5.8.1 [Allowable Expenses]{.underline}. Travelers described in
Section 40.5.8 may receive an advance to cover cash payments for
eligible travel expenses that cannot be paid for by use of a charge
card. Allowable travel advance expenses include the M&IE portion of per
diem and transportation expenses, e.g., amount of non-contract fare,
parking, local transportation system, and taxi. TIGTA employees are
encouraged to use their Government contractor-issued travel charge card
for these official travel expenses while in TDY status on an official
travel order, when practical. Most taxis and parking garages now accept
credit cards.

Lodging and transportation expenses for employees described in Section
40.5.8 will be charged to TIGTA's centrally-billed travel account.
Travelers will request assistance from the Deputy Director, Human
Resources, in charging lodging and transportation expenses to the
centrally-billed travel account.

40.5.8.2 [Calculating and Requesting an Advance]{.underline}. Advances
should cover a single trip up to 30 days of travel. The traveler needing
an advance will identify the requested amount by multiplying the number
of days in travel status by the expected M&IE per diem rate and adding
the costs that the traveler may pay in cash, e.g., taxi fare to and from
the airport. The traveler must restrict the first and last days of
travel to 75% of the applicable M&IE rate since reimbursement is limited
to 75% of M&IE for these days (see Per Diem rates on the GSA website by
accessing GSA Travel Info on the TIGTA homepage). In addition, the
request should include the reason the travel advance is needed (e.g.,
new employee); the dates and destination of travel; the allowable
expenses for the advance; and the total estimated amount. Under no
circumstances will the requested amount be in excess of the traveler's
expected total costs.

The traveler will submit this calculation and request to his/her manager
who will review to ensure the request is reasonable and warranted. The
manager will then forward the request to the Deputy Director, Human
Resources, for review and approval.

Once the Deputy Director, Human Resources, has approved the advance
request, the traveler and the manager will be notified. The traveler
must then contact <travel@bpd.treas.gov> to request the advance through
an authorization in GovTrip. BPD/ARC Travel will assist the traveler in
completing the authorization. Once the authorization is completed, the
advance will be paid to the traveler via direct deposit within 3 to 5
business days.

40.5.8.3 [Liquidation of Advance]{.underline}. The traveler must submit
a travel voucher and liquidate the entire outstanding advance within 5
working days after completion of travel. If the traveler is on
continuous travel status, a voucher should be submitted at the end of
each month or every 30 days. Travelers must contact
<travel@bpd.treas.gov> to discuss how to properly file a voucher if an
advance was received. **Note:** Under split disbursement, part or all of
the employee's reimbursement is automatically paid to the travel card
company for crediting to the employee's travel card account (See Section
40.5.9.7.1); therefore, the traveler must contact the BPD ARC Travel
Services staff to change the payment method on their voucher if they
received an advance to pay for airfare.

Travelers must repay the full amount of the advance immediately if the
travel is canceled or postponed or if the advance exceeds the
reimbursable amount of the travel claim.

Employees separating from TIGTA must repay any outstanding advance
balance before receipt of the final salary payment. Employees must be
notified that salary offset is mandatory for the collection of any
undisputed, delinquent, charge balances through payroll or annuity
disbursement. Employees will be given consideration through due process
(See Chapter (700)-100.6). The separating employee\'s manager will
follow the steps outlined in Chapter (600)-70.3, Employee Exit Clearance
Procedures, to ensure the employee has no outstanding travel issues
before separation.

40.5.9 [Government Contractor-Issued Travel Charge Cards]{.underline}.
The purpose of the Government contractor-issued travel charge card
(travel charge card) program is to provide GSA authorized charge cards
for frequent travelers to enable TIGTA to achieve the following cash and
resource management objectives:

-   Reduce the number of travel advances; and

-   Provide better control of unused common carrier tickets.

40.5.9.1 [Eligibility for the Travel Charge Card Program]{.underline}.
All frequent travelers are eligible for participation in the Travel
Charge Card Program; a manager at his/her discretion may also issue
travel charge cards to infrequent travelers. It is TIGTA policy to issue
a travel charge card to all employees, as practical. Currently, Citibank
issues travel charge cards to TIGTA employees.

40.5.9.2 [Mandatory Use of the Travel Charge Card for Official Travel
and Passenger Transportation Services]{.underline}. Travelers are
required to use the travel charge card for expenses incurred for
officially authorized Government travel. The traveler may only use the
travel charge card for expenses which are official travel expenses.
Employees may use the Government charge card only for expenses incurred
while the employee is in travel status outside the employee's local
commuting area. Travelers cannot use the card for personal expenses (see
Section 40.5.9.6 and Section 40.5.9.10 regarding possible disciplinary
action).

The employee is responsible for using the travel charge card to obtain
passenger transportation services according to the provisions of this
manual. The traveler will present the travel charge card to the
transportation carrier or TMS operated under GSA contract, as payment
for transportation services (including services by carriers under
contract to GSA). *The traveler cannot use his/her travel charge card
for non-GSA contracted travel agency services.*

Employees must use the travel charge card for official travel expenses
unless: (1) the vendor does not accept the travel charge card; or (2)
the employee has been granted an exemption, such as, in the following
examples:

-   New appointees;

-   Has an application pending for the travel charge card;

-   Travels 5 times or less a year (considered an infrequent traveler);

-   Individuals traveling on invitational travel (with proper approval
    on Form 1321); or

-   Interview Travel (for non-TIGTA employees, with proper approval on
    Form 1321).

40.5.9.3 [Employees Without Charge Cards]{.underline}. Employees without
charge cards should contact the Deputy Director, Human Resources, to
make arrangements to have their travel charged to TIGTA's centrally
billed account/Corporate Travel Card.

Allowable travel expenses may be charged to the TIGTA centrally billed
account for the following persons:

-   A new TIGTA employee;

-   An employee considered an infrequent traveler and has not been
    issued a travel charge card;

-   An employee who has not received, but is being issued, a travel
    card;

-   Invitational travelers (with proper approval on Form 1321)

-   Interview Travel (for non-TIGTA employees, with proper approval on
    Form 1321); or

-   Employees with suspended or cancelled travel cards while in the
    process reinstating their individual travel cards.

Charges that can be made to the corporate travel card are limited to:

-   Official transportation expenses (e.g., airline, train, bus, rental
    vehicle); and

-   Hotel charges.

40.5.9.3.1 [Use of TIGTA's Centrally Billed/Corporate Account
(CBA)]{.underline}. An email request to authorize the use of TIGTA\'s
corporate or centrally-billed account (CBA) must be sent to the Deputy
Director, Human Resources.  The CBA is limited to authorized
transportation and/or hotel expenses, and travel advances. 

Requests must include:

-   Traveler's name;

-   Purpose of the trip;

-   Destination and travel dates; and,

-   Estimate for authorized expenses.

When requesting to use the CBA for invitational travelers, a completed
Form 1321 must be included with the request.  The Form 1321 template is
located in Word templates under the Management Services Forms.

40.5.9.4 [Applying for a Travel Charge Card]{.underline}. To apply for a
Government travel card, the employee should complete Section IV and sign
in Section VI of the [Government Travel Card (Individually Billed
Account) Setup
Form](http://arc.publicdebt.treas.gov/fsforms/fscitibank.pdf). The
employee's manager should sign the top of the form authorizing issuance
of the travel card. All other information will be completed by BPD/ARC's
Agency Program Coordinator.

The [Government Travel Card (Individually Billed Account) Setup
Form](http://intranet.tigta.treas.gov/notice_docs/CW-IBT-CardForm.pdf)
and detailed instructions for completing the form can be found on the
[BPD/ARC](http://arc.publicdebt.treas.gov/DWP/fs/fstigta1.htm) website
under [Travel
Forms](http://arc.publicdebt.treas.gov/DWP/fs/fstravelforms.htm).

The manager will fax the completed form to the Travel Services Branch at
(304) 480-5510.

40.5.9.4.1 [Mandatory Credit Worthiness Assessment]{.underline}. OMB
Circular A-123, Appendix B, requires agencies to assess a new travel
charge card applicant's credit worthiness before issuing an
individually-billed travel card. Current cardholders are not subject to
this requirement. Citibank will perform credit checks on behalf of
TIGTA. To protect the applicant's privacy, Citibank will retain the
actual credit score and will not release it to TIGTA. Applicants must
meet a minimal credit score (determined by OMB) to obtain an
unrestricted travel card. Restricted cards will be issued to cardholders
who:

-   Do not meet the required credit threshold;

-   Have not established a credit history; or

-   Refuse a credit check (**Note:** TIGTA vacancy announcements inform
    potential employees that they must be willing to agree to a credit
    check as a condition of employment if a travel card is required).

If a restricted credit card is issued to an applicant, OMB Circular A
1-2-3, Appendix B, requires TIGTA to conduct an alternative credit
worthiness assessment to determine whether an individual possesses a
satisfactory credit history. Specifically, TIGTA must review the
proposed applicant's most recent Standard Form (SF) 85P, Section 22,
Questionnaire for Public Trust Positions, or SF 86, Section 27, or use a
similar vehicle containing the same type of questions as in the forms
and sections noted and use the information provided to assess credit
worthiness. In either case the vehicle used must not be older than one
year.

40.5.9.5 [Mandatory Travel Charge Card Training]{.underline}. GSA offers
free web based training, "[The Government Travel Charge Card, Charting
the
Course](http://fss.gsa.gov/webtraining/trainingdocs/traveltraining/index.cfm),"
for Federal travelers to become more familiar with the travel card and
the FTR. New cardholders are required to complete this training. The
course may also be accessed on the GSA website
([www.gsa.gov](http://www.gsa.gov/)). OMB Circular A-123, Appendix B,
requires agencies to maintain copies of all cardholder travel charge
card training certificates. New cardholders are required to forward
copies of their training certificates to the Human Resources staff at
**\*TIGTA OMS Travel Card Notification** or by fax at (202) 622-5624.

40.5.9.5.1 [Travel Charge Card Refresher Training]{.underline}. Current
cardholders and approving officials are required to take the same GSA
Online training as refresher training every two years. Individuals will
be notified to complete the training within 90 days of their travel
card's expiration date. Copies of the training certificate must be
forwarded to the TIGTA Human Resources staff at **\*TIGTA OMS Travel
Card Notification** or by fax at (202) 622-5624.

If training certificates are not received by the TIGTA Human Resources
staff within the required time-frame (which will be provided in a
notification), these actions will be taken:

-   If a cardholder does not complete the refresher training before the
    travel card expires, the credit limit will be reduced to \$20.00.

-   If a cardholder does not complete the training within the 90 days
    following the expiration date of the card, TIGTA will request
    Citibank close the account.

-   If a traveler allows his/her travel charge card to close (as
    indicated above) and in the future needs a new card, the traveler
    must complete all necessary requirements as specified in sections
    40.5.9.4 and 40.5.9.5, including all sub-sections.

-   If an approving official (who is not a cardholder) does not provide
    proof of completing the refresher training, his/her manager will be
    requested to follow-up for any further action as necessary and
    appropriate.

40.5.9.6 [Responsibilities]{.underline}. The employee is responsible for
following the procedures related to the Travel Charge Card Program and
adhering to TIGTA's policies and procedures regarding the use of the
travel charge card. Employees must follow current procedures for
authorization and reimbursement for travel. In addition, employees are
to:

-   Use their travel cards for official travel expenses only. The card
    is NOT to be used for personal purchases, or in lieu of a Government
    small purchase card or fleet card. Any other use of the travel card
    is considered unauthorized and may result in disciplinary action.
    See Section 40.5.9.10. TIGTA reviews all transactions posted to each
    travel card each month. Suspicious transactions are referred to the
    appropriate manager to investigate and initiate appropriate
    disciplinary action as needed. Possession of the card does not
    exempt the employee from using Government contract carriers or
    Travel Management Centers when required. Use of the card does not
    relieve the employee of the responsibility to employ prudent travel
    practices and to observe rules and regulations governing travel as
    set forth in the FTR and Treasury regulations.

-   Pay monthly travel card bill in full prior to the billing due date;
    the due date is clearly printed on your Citibank bill. **Payment is
    required even if reimbursement has not been received.**

-   Comply with TIGTA's internal procedures, terms, and conditions of
    the Cardholder Agreement, and be familiar with the Travel Cardholder
    Guide provided by Citibank.

-   Use TIGTA's Travel Management Service (TMS) (American Express or
    GovTrip, (SATO Travel for international travel only)) when making
    travel arrangements.

```{=html}
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-   Track expenses while on travel to ensure accurate information is
    filed with the travel claim. Electronic copies of receipts must be
    filed for all lodging expenses and for any expense over \$75.
    Electronic copies of receipts are also required to be filed for all
    common carrier transportation. NOTE: Receipts for [all]{.underline}
    telecommuting expenses are required to be filed with the claim for
    reimbursement. See the TIGTA Operations Manual, Chapter (200)-80 for
    telecommuting reimbursement procedures.

-   **File travel claim within 5 working days after completing trip**;
    file travel claim every 30 days if on continuous travel.

-   **The approving official must approve/return vouchers within 7
    business days after receipt of travel claim**. BPD/ARC has 30 days
    after approval to pay the voucher; however, BPD/ARC's internal
    payment goal is to pay the voucher within 3 to 5 days from approval.
    If you experience issues with receiving payment from BPD/ARC, please
    contact the Deputy Director, Human Resources. If employees are not
    reimbursed within 30 calendar days after submitting a proper voucher
    to their designated approving office, the employee will receive a
    late payment fee in addition to the amount due, as long as the fee
    is \$1.00 or greater pursuant to the Prompt Payment Act or a flat
    fee of not less than the prompt payment amount. In addition,
    employees shall be paid 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. Payments for delays in reimbursement
    will be charged to the cost center used on the voucher.

-   **Reconcile your statements each month** and notify Citibank when
    unauthorized, questionable, or erroneous charges appear on your
    monthly credit card statement.

-   Safeguard your card and account number.

TIGTA is responsible for the following procedures related to the Travel
Charge Card Program:

-   Establish internal procedures for the operation of the Travel Charge
    Card Program in accordance with the FTR and GSA SmartPay Contract
    and ensure that TIGTA policy is concise and clearly understood by
    employees.

-   Establish internal procedures to promote use of the travel charge
    card and monitor fraud, waste, and abuse, including reviewing and
    acting upon the activity, suspension, and cancellation reports
    supplied by the contractor.

-   Ensure employees receive information on: (1) how the program
    operates; (2) the proper use of the cards; and (3) the
    responsibilities for safeguarding the travel charge card and paying
    the travel charge card bills.

-   Ensure Coordinators are trained and aware of their program
    responsibilities.

-   Upon request, assist in collecting undisputed delinquent amounts
    owed on employees individually billed accounts in accordance with
    the FTR and the GSA SmartPay Contract. TIGTA may deduct 15% of
    employees' disposable pay (or more if agreed to in writing by the
    employee) for reimbursed undisputed delinquent amounts. Treasury
    assumes no liability for charges incurred on individually billed
    accounts.

-   When an employee holding a travel charge card terminates employment,
    retrieve the card from the employee as part of the check-out
    process, and promptly cancel the card with the contractor. Remind
    the employee that he or she is still responsible for outstanding
    charges and must pay directly in full by billing due date.

40.5.9.7 [Monthly Contractor Billings and Payment]{.underline}.
Employees will receive a monthly billing statement from Citibank at
their home address. Citibank will issue a statement when employees incur
expenses or make payments to the account. Neither BPD ARC Travel
Services nor TIGTA Human Resources staff will reconcile accounts.
**Employees are responsible for reconciling their monthly statements**
and should contact Citibank at 1-800-790-7206 if they need assistance or
have questions concerning any charges.

Citibank will not assess interest or late charges. Payment in full for
the amount billed is due and payable by the employee directly to
Citibank. Employees may not make extended or partial payments. If an
employee disputes a charge, the employee can deduct the charge from the
amount due, but must pay the remaining balance in full.

If a disputed charge appears on the statement, it is the employee\'s
responsibility to contact Citibank to resolve the dispute immediately.
Citibank will need the following information: employee\'s name and
account number; reference number of the disputed charge (listed on the
statement); establishment where the charge was incurred; amount of
charge; and statement of the problem concerning disputed charge(s). See
Section 40.5.38.

40.5.9.7.1 [Mandatory Split Disbursement]{.underline}. OMB Circular
A-123 requires the use of split disbursement for Government travelers.
All vouchers processed will be paid using the split disbursement
functionality.

BPD Travel will implement the split disbursement feature for all
travelers. Travelers who do not have a Government travel card will
receive the full reimbursement. The traveler remains responsible for
timely payment of all charges to the travel card and is responsible for
verifying that payments have been properly credited to their account.

Expenses to the travel card will be reimbursed as follows using split
disbursement:

-   All airfare, lodging, and rental car reservations made in GovTrip
    will be paid to the credit card, including TMC fees.

-   All GovTrip voucher fees will be paid to the credit card.

The traveler may pay the following expenses directly to the credit card
if he/she wishes:

-   Non-mileage expenses.

-   Any additional amount the traveler wishes to apply to the credit
    card.

40.5.9.8 [Lost or Stolen Travel Cards]{.underline}. Employees should
report lost or stolen Citibank cards immediately to Citibank at
1-800-790-7206, his or her manager, and to BPD ARC Travel Services at
<travel@bpd.treas.gov>.

Employees are not liable for any fraudulent charges for lost or stolen
cards, provided they notify Citibank promptly. Employees should review
any charges considered fraudulent and complete an Affidavit of Forgery
stating they did not make the charges. Employees are responsible for all
charges if they refuse to sign the affidavit. Citibank will arrange to
have a replacement card issued to the employee.

40.5.9.9 [Financial Obligations and Liability for the Charge
Card]{.underline}. Employees are liable for all billed charges, except
fraudulent charges on lost or stolen charge cards they report promptly.
Government employees must pay their financial obligations in a proper
and timely manner. See 5 C.F.R. § 2635.809. The Government will assume
no liability for charges incurred on employee charge cards, nor will the
Government be liable for lost or stolen charge cards issued to
employees.

40.5.9.10 [Charge Card Delinquency Disciplinary Actions]{.underline}.
The actions described in [Exhibit
(600)-40.7](../../600-exhibits/exhibit600-40-7.doc) should be taken by
the appropriate management official in consultation with TIGTA Human
Resources. Actions may vary based on mitigating factors or prior
discipline. Please also note that the actions are related to
[delinquencies and card suspensions/cancellations only]{.underline}.
Misuse of the card for personal or unauthorized purchases is a separate
offense and should be discussed by the manager with the Office of Chief
Counsel.

40.5.9.11 [Cancellation and Address Changes]{.underline}. When an
employee resigns, retires, or transfers to another Government agency,
the employee's travel card must be cancelled. The employee's manager
must follow the steps contained in (600)-70.3, Employee Exit Clearance
Procedures, to ensure the card is timely cancelled.

To ensure uninterrupted service, employees changing their billing
address should notify Citibank immediately.

40.5.10 [Obtaining Transportation and Other Travel
Services]{.underline}. All TIGTA travelers are required to have written
or electronic authorization prior to incurring any travel expense unless
impracticable or impossible to obtain prior to travel (see Section
40.5.5.1). TIGTA will pay only those expenses essential to the
transaction of official business, including:

-   Transportation expenses;

-   Per diem expenses;

-   Miscellaneous expenses; and

-   Travel expenses of an employee with special needs.

Travelers must exercise the same care in incurring expenses that a
prudent person would exercise if traveling on personal business.
Travelers are responsible for expenses over the reimbursement limits and
TIGTA will not pay for excess costs resulting from circuitous routes,
delays, luxury accommodations, or services unnecessary or unjustified in
the performance of official business.

All TIGTA travelers are required to use the TMS (GovTrip and/or American
Express) approved by TIGTA when making travel arrangements. This
includes, but is not limited to air, lodging, and rental car. TIGTA will
use the TMS managed by the BPD/ARC.

NOTE: The following exceptions apply to the mandatory use:

-   Lodging reservations; travelers should attempt to locate lodging
    through GovTrip; if lodging is not found through GovTrip, the
    traveler may contact hotels directly to book reservations without
    using American Express. TIGTA encourages all travelers to use
    lodging facilities that have been certified by GSA as participants
    of the FedRooms program. These facilities provide certain guaranteed
    benefits to the traveler, such as late check-out, cancellation
    without charge until 4:00 p.m. of date of arrival, etc. More
    information on this program and lodging reservations for facilities
    certified under FedRooms can be found at
    [www.fedrooms.com](http://www.fedrooms.com/).

-   Vehicle rental reservations: travelers should attempt to locate
    vehicle rentals through GovTrip. If an appropriate rental vehicle
    cannot be found through GovTrip, the traveler may contact rental
    agencies directly to book reservations without using American
    Express. However, travelers must ensure the vehicle rental agency
    participates in the U.S. Government Car Rental Agreement (See
    section 40.5.12).

-   Purchase of rail tickets; travelers may purchase rail tickets
    directly from the rail company.

-   Travel that occurs within 24 hours:

    -   Air Travel within 24 hours -- travelers should contact American
        Express directly without going through GovTrip to arrange air
        travel within 24 hours

    -   Lodging within 24 hours -- travelers should contact hotels
        directly without going through American Express to arrange
        lodging reservations within 24 hours.

    -   NOTE: Within 24 hours includes making Sunday or Monday travel
        arrangements on Friday.

A non-refundable fee will be charged to each transportation reservation
booked through the travel agency. Once a reservation is booked and a
change is needed after a ticket or invoice is issued, or there are other
elements added, **an additional transaction fee will be charged**. These
fees will be added to the cost of transportation when filing the
reimbursement voucher.

Common carrier transportation generally results in the most efficient
use of energy resources and is the least costly and quickest performance
of travel. Travelers may use other methods of transportation only when
travel by common carrier would seriously interfere with the performance
of official business or impose an undue hardship on the traveler, or
when the total cost by common carrier would exceed the cost by some
other method of transportation. Travelers may not choose another method
of transportation simply on the basis of personal preference or because
of minor inconvenience resulting from common carrier scheduling. If an
employee does not travel by the required method of transportation,
he/she will be responsible for any additional expenses incurred.

Employees should travel by a usually-traveled route. Employees may
travel by another route if there is an official need. Travelers who
travel by an indirect route or interrupt travel by a direct route for
personal reasons will personally bear any additional expense. Travelers
must also charge any excess travel time resulting from such indirect or
interrupted travel for their convenience to leave.

40.5.10.1 [Air Travel Accommodations]{.underline}. Travelers should make
a conscientious effort to get air accommodations at minimum cost.
Travelers should make arrangements well in advance of the travel, unless
prevented by circumstances beyond their control.

40.5.10.2 [Use of Non-Contract or Cost Saving Airfares]{.underline}. GSA
requires Federal travelers on official business to use City Pair
Contract Carriers unless a specific exception applies. This required use
is the incentive necessary to obtain airline participation in the City
Pair program and allows the airlines the business volume necessary to
offer discounted rates. It is a violation of GSA's contract with the
City Pair Contract Carrier not to use a City Pair Contract Carrier
because of personal preference, frequent flyer clubs, etc.

## Section 301-10.107 of the FTR outlines specific conditions that must exist before a non-contract air carrier is used. Contract air carriers must always be used, unless one or more of the following conditions exists:

-   Space on a scheduled contract flight is not available in time to
    accomplish the purpose of travel, or use of contract service would
    require unnecessary overnight lodging costs which would increase the
    total cost of the trip;

-   The contractor's flight schedule is inconsistent with explicit
    policies of TIGTA with regard to scheduling travel during normal
    working hours;

-   A non-contract carrier (such as, supersaver, budget airline, etc.)
    offers a lower fare available to the [general public]{.underline},
    the use of which will result in a lower total trip cost to the
    Government, to include the combined costs of transportation,
    lodging, meals, and related expenses. This exception does not apply
    if the contract carrier offers a comparable fare and has seats
    available at that fare, or if the lower fare offered by a
    non-contract carrier is restricted to Government and military
    travelers on official business and may only be purchased with an
    individually billed account, or TIGTA's centrally billed account;

-   Rail service is available and such service is cost effective and
    consistent with mission requirements; or

-   Smoking is permitted on the contract flight and the non-smoking
    section of the aircraft for the contract flight is not acceptable.

The FTR further states under Section 301-10.108 that before purchasing a
non-contract fare, the traveler must meet one of the requirements for
exceptions listed above in Section 301-10.107, and if the non-contract
fare is non-refundable, restricted or has specific eligibility
requirements, the traveler must know or reasonably anticipate, based on
his/her planned trip, that he/she will use the ticket.

40.5.10.2.1 [Reserving Non-Contract Fares]{.underline}. Managers must
approve a traveler's use of a non-contract carrier, in accordance with
the FTR conditions listed in 40.5.10.2 above. Travelers purchasing
non-contract fares will create an authorization in GovTrip, as with any
other reservation. The GovTrip system will provide a list of contract
fares, capacity-controlled contract fares, and a partial list of
non-contract fares; if one of these fares does not meet the traveler's
needs, travelers may request a specific non-contract fare by sending a
request in the *Comments to Travel Agent* box to the TMC (American
Express) who will process the request. This request will result in a
touched transaction fee. **Travelers are required to select the
applicable justification in GovTrip when selecting a non-contract
fare.**

Non-contract fares will be charged immediately to the traveler's travel
charge card. The traveler should refer to Section 40.5.8 if he/she
wishes to request a travel advance to cover the cost of the non-contract
fare.

40.5.10.2.2 [Voucher Documentation]{.underline}. When a contract carrier
is not used, travelers [must]{.underline} document the reason(s) for
using a non-contract carrier when the travel voucher is filed. The
traveler will be prompted to select the appropriate justification in
GovTrip. The reason also must relate to the conditions stated in FTR §
301-10.107. All applicable documentation (receipts, Form 1321, etc.)
must be scanned or faxed into GovTrip.

40.5.10.3 [Denied Boarding Compensation]{.underline}. Air carriers have
agreed to pay liquidated damages when travelers with reservations are
denied boarding due to overbooking or over sales of the flight. To
qualify, travelers must have followed the carrier\'s requirements for
ticketing, check-in, reconfirmation, etc. Compensation is paid by check
made payable to the \"Treasurer of the United States.\" See FTR §
301-10.116. Travelers must collect this payment at the time and place
where the carrier denied boarding. Provide the carrier with a receipt
for the check and keep a copy of the receipt. Submit with the check, the
receipt, and a memo to the Assistant Director, Financial Management. The
memo should indicate that the funds were received from the air carrier
as liquidated damages when the employee was denied boarding due to
overbooking or over sales of the flight. The Assistant Director,
Financial Management will forward the check along with appropriate
documentation instructing BPD to deposit the funds into the
miscellaneous receipts fund (TGT1099GRXXXX).

40.5.10.4 [Voluntarily Vacating Reserved Airline Seats]{.underline}.
Employees who voluntarily vacate their reserved airline seats may keep
the payment only if the traveler meets the following conditions:

-   If voluntarily vacating the seat will not interfere with the
    employee performing his/her official duties; and

-   If additional travel expenses, incurred as a result of vacating the
    seat, are borne by the employee and are not reimbursed; but

-   If volunteering delays the employee's travel during duty hours,
    TIGTA will charge you with annual leave for the additional hours.

40.5.10.5 [Rail Travel]{.underline}. Travelers should use reserved
coach-class accommodations to the maximum extent possible. Travelers may
use business-class accommodations for rail travel scheduled for over
four hours; an approved Form 1321 is required prior to travel for
business-class accommodations (see Section 40.5.5.2.4). An approved Form
TD F 70-02.6 is required prior to travel for first-class accommodations
(see Section 40.5.6). **NOTE: Travelers may purchase all rail travel
tickets directly from the rail company without going through the TMS
(GovTrip and/or American Express)**.

40.5.10.5.1 [Metro Liner Procedures]{.underline}. Travelers using Metro
Liner coach discount service must follow the procedures specified below:

-   Make reservations in advance.

-   Pick up tickets before boarding the Metro Liner. AMTRAK requires
    Government identification when travelers purchase tickets directly
    from AMTRAK.

-   Certify on the back of the ticket that \"Travel is for official
    Government business.\"

-   When making bulk purchases, the fare on the ticket will remain in
    effect for six months from the date of purchase.

40.5.10.6 [Canceling Reservations]{.underline}. Travelers must cancel
all reservations as soon as they know that they are not going to use the
reserved space. Also, the traveler must cancel the authorization that
was created in GovTrip, if GovTrip was used to purchase the ticket.
Travelers bear the full responsibility of canceling reservations.
Travelers will bear any cost assessed as a penalty or charge by a
carrier for failure to cancel a reservation, when the official approving
the voucher determines that the traveler could have canceled and avoided
the charge.

40.5.10.7 [Unused Tickets]{.underline}. Travelers should return fully or
partially unused tickets for common carrier transportation to the source
of purchase and get a refund credit. Travelers should keep the credit
receipt until the Government Contractor-Issued charge card issues the
appropriate credit on a later statement. Travelers shall not submit
unused tickets bought with a Government credit card with the travel
voucher. Do not include the cost of any unused tickets on the voucher
for reimbursement. Travelers should inform the Deputy Director, Human
Resources, when a refund credit has been requested for unused tickets.

AMTRAK will charge a 10% refund service charge (i.e., cancellation
charge) on all returned, unused tickets, up to a maximum of \$100 per
single reservation. Reservations must be cancelled as soon as the
traveler knows his/her travel plans have changed. The traveler will bear
any costs assessed as a penalty or charge by a carrier if the approving
official determines that the traveler could have cancelled and avoided
the charge.

40.5.10.8 [Lost or Stolen Tickets]{.underline}. When reporting lost or
stolen tickets, travelers should follow the procedures for reporting
unused tickets. In addition, travelers should work with the Deputy
Director, Human Resources, to file a Lost Ticket Application. Do not
submit the Lost Ticket Application with the travel voucher, or include
it on the voucher for reimbursement.

40.5.10.9 [Combining Personal and Official Travel]{.underline}.
Employees may combine personal and official travel under certain
conditions. For ease of administration, TIGTA has adopted BPD's
guidelines for combining personal and official travel. Travelers should
contact the BPD ARC Travel Services for assistance. Reimbursement is
limited to the cost of travel by a direct route or on an uninterrupted
basis. The traveler is responsible for any additional costs.

40.5.10.9.1 [Procedures for Using the Same Mode of
Transportation]{.underline}. If a traveler is combining personal travel
with official travel containing airfare and there is no change in the
mode of transportation (airfare for both personal and official travel is
used), follow BPD/ARC Travel Services guidance, "[How to Process
Personal and Official Travel Using American
Express](http://intranet.tigta.treas.gov/home_docs/travel/How to Process Personal and Official Travel Using TMC.pdf)."
These guidelines simplify the process by creating only one
authorization. The BPD ARC Travel Services also has guidelines to
address when travelers decide not to use the TMS called, "[How to
Process Personal and Official Travel Without Using
TMC](http://intranet.tigta.treas.gov/home_docs/travel/How to Process Personal and Official Travel without Using TMC.pdf)."

40.5.10.9.2 [Procedures for Cost Comparison When Using Different
Transportation Modes]{.underline}. When travelers choose to use a mode
of transportation that is different from the authorized official travel
mode, a cost comparison must be created using the ARC Travel Services'
[Travel Cost Comparison
Worksheet](http://intranet.tigta.treas.gov/home_docs/travel/Travel Cost Comparison Worksheet.doc).
Travelers will create an authorization showing the actual mode of travel
(for example, POV versus air), and then prepare the [Travel Cost
Comparison
Worksheet](http://intranet.tigta.treas.gov/home_docs/travel/Travel Cost Comparison Worksheet.doc)
showing the official travel (air, ground transportation, etc.).
Travelers must find a contract fare in GovTrip and make a screen print
of the flight information and attach both the Worksheet and the flight
screen print to the authorization in the Receipts section. The approving
official will review the cost comparison. **Note:** The traveler will be
reimbursed for the lesser of the cost comparison or the actual voucher
amount once travel has been completed. Travelers should contact ARC
Travel Services for assistance.

40.5.10.9.3 [Personal and Official Travel Combined with Different Modes
of Transportation]{.underline}. If a traveler chooses to change his/her
mode of transportation when combining personal and official travel
(e.g., air on official travel and POV on personal travel), the traveler
will need to combine the two procedures listed in Section 40.5.10.9.2.
Travelers should contact the BPD ARC Travel Services for assistance.

40.5.11 [Privately-Owned Vehicle (POV) Travel]{.underline}. Travelers
may receive reimbursement for the use of a POV such as an automobile,
motorcycle, or airplane based on the distance traveled and a prescribed
rate per mile. Travelers are also reimbursed for the actual cost of
automobile parking fees; ferry fares; bridge, road, and tunnel costs;
and airplane parking, landing, and tie-down fees. See Section 40.5.13,
Parking Fees.

40.5.11.1 [Benefit to the Government for POV Travel]{.underline}.
Managers directing travel shall closely supervise the use of POVs.
Managers may approve reimbursement for POVs on a mileage basis only when
they determine that the Government will benefit. Managers may not allow
reimbursement on a mileage basis when employees use the POV solely for
their personal convenience. Managers must make sure that travelers plan
their itineraries to minimize reimbursable travel by POV in the area of
their post of duty, consistent with the required performance of their
duties. Managers do not need to determine advantage to the Government
when travelers claim reimbursement on a comparative cost basis.

40.5.11.2 [Two or More Employees Traveling Together in One
POV]{.underline}. Only one of two or more employees traveling together
on the same trip in the same POV may claim reimbursement for mileage.
The employee entitled to reimbursement must name the accompanying
employees in the travel voucher. If such employees file travel vouchers,
they must report their means of transportation and must name the
employee entitled to claim the mileage.

40.5.11.3 [Reimbursable Mileage of a POV Near an Employee\'s Home or
Official Duty Station]{.underline}. Employees shall receive
reimbursement on a mileage basis for the use of a POV on official
business in the immediate vicinity of their residence or official duty
station. Any mileage incurred solely for personal reasons is not
reimbursable.

Travelers and approving officials should contact <travel@bpd.treas.gov>
for assistance in calculating the number of *reimbursable miles* when
using a POV for official business near the traveler's home or official
duty station.

40.5.11.3.1 [Telecommuting Travel Reimbursement]{.underline}. Employees
participating in the Telecommuting Program are not entitled to
reimbursement of expenses for traveling between their alternate worksite
and their official post of duty.

40.5.12 [Rental Vehicles]{.underline}. Employees may rent a vehicle or
other conveyance if authorized or approved by their manager as
advantageous to the Government whenever the travelers are engaged in
official business outside their designated post of duty. Approval by
email is considered written authorization. Extra fees for cost of
collision damage waiver or theft insurance should be waived and will not
be reimbursed, unless the employee travels outside CONUS and such
insurance is necessary because the rental or leasing agency
requirements, foreign statute, or legal procedures could cause extreme
difficulty for an employee involved in an accident.

Employees should rent all vehicles for official business travel from a
car rental agency that participates in the U.S. Government Car Rental
Agreement. Rental should be at the contract rental rate. The use of
GovTrip or American Express is strongly encouraged for making rental car
reservations, which will ensure that a participating rental agency is
used. Employees may only use another car rental company through American
Express when an appropriate vehicle is not available or a participating
company is not in the vicinity.

Employees should select a car size that is sufficient for the number of
employees on official business. A single traveler should not rent a car
larger than midsize. Managers may authorize rental of a van when four or
more travelers will be riding together. Four-wheel drive and all-wheel
drive vehicles may be approved when necessary due to weather. These
authorizations should be noted in the comments section of the
authorization/voucher.

Employees may not rent luxury class automobiles for official Government
travel unless acceptable written justification is submitted to the
approving official citing medical/handicap problems or verifying no
appropriate size vehicle was available. Employees are responsible for
getting a statement from the rental car agency stating no appropriate
size vehicle was available.

Employees renting cars for use in performing official business are
advised to review 41 C.F.R. § 301-10.453 regarding the use of rental
cars for official business.

40.5.12.2 [Gasoline Expenses for Rental Cars]{.underline}. When the use
of a rental car has been approved, the gasoline must be itemized as a
separate expense on the travel voucher.

40.5.12.3 [Personal Use of a Rental Vehicle]{.underline}. When a vehicle
is rented for official travel, only the expenses incurred for official
use of the vehicle may be reimbursed. If personal use of the vehicle is
made, the cost of that use may not be claimed (see FTR § 301-10.453).
Personal use includes (but is not limited to) going to the movies,
theatre, sightseeing, buying gifts or souvenirs, and shopping at a mall.
Official travel includes the use of the rental vehicle to these
destinations:

-   Hotel;

-   TDY location;

-   Airline terminal;

-   Local restaurant;

-   Local drug store;

-   Local grocery store;

-   Barber shop;

-   Cleaning establishment; and

-   Place of worship.

However, if an employee takes a trip away from the TDY station on a
weekend or other non-workday or at any other off duty time for personal
reasons, this is not considered official use of the rental vehicle, and
the **expenses incurred must not be claimed**. The employee must discuss
personal use of the vehicle with the rental company, as the necessity
for insurance and the rental rates that will be charged may be affected.

If an employee arrives at the TDY station early, or remains at the
location after official travel is completed and wishes to use a rental
vehicle for personal time, the employee must inform the rental company
that a portion of the time for which the vehicle is being rented is for
personal travel. (The rental company may charge a different rate for
personal use and there may be additional insurance required for personal
use of the vehicle.) Employees are strongly advised to discuss insurance
coverage with the rental company for the personal use of the vehicle at
this time (see Section 40.5.12.4 for more information). **NOTE:** The
Government does not reimburse insurance except when vehicles are rented
in foreign countries. However, if damage occurs while an employee is
acting within the scope of his or her duties, the Government may pay the
damages. **Personal use of a rental vehicle is not within the scope of
an employee's duties and will not be covered if damages are incurred.**

40.5.12.3.1 [Rental Rates]{.underline}. If a rental company charges a
weekly rate that differs from the daily rate times the number of days of
official travel and due to personal travel time, the employee qualifies
for and is charged the weekly rate, the employee may be reimbursed the
amount actually paid to the rental company, up to the cost that would
have been incurred for official travel only.

40.5.12.4 [Rental Car Liability]{.underline}. Under most circumstances,
for travel within CONUS, travelers renting vehicles under the Government
contract are covered by insurance provided by the rental
company.  Government renters using the Government contract will not be
responsible for loss or damage to the vehicle except in the
circumstances outlined below.  While some of these may seem somewhat
unusual, the following circumstances come from the Government rental car
contract.

-   Vehicle was obtained through fraud or misrepresentation or loss is
    caused intentionally by authorized driver\*;

-   Vehicle was operated by a driver under the influence of intoxicants
    or prohibited drugs;

-   Vehicle was used for any illegal purpose;

-   Vehicle was used to push or tow another vehicle;

-   Vehicle was used in carrying passengers for hire;

-   Vehicle was operated in live artillery fire exercises or used in
    training for tactical maneuvers;

-   Vehicle was used in a test, race, or contest;

-   Vehicle was operated by a person other than an authorized driver\*;

-   Vehicle was operated across international boundaries unless
    specifically authorized at the time of rental;

-   Theft of the vehicle and the renter cannot produce the vehicle keys,
    unless the renter can show the keys were stolen through theft or
    robbery; or,

-   Vehicle was operated off paved, graded, state or professionally
    maintained roads or driveways, except when the rental company has
    agreed to this in writing beforehand.

**\***Authorized drivers include the renter and the renter's fellow
employees while acting within the scope of their employment duties.
These additional drivers need not be listed on the rental agreement.
NOTE: the Government contract places limits on the covered liability,
including \$100,000 per person per accident for personal injury/wrongful
death, \$300,000 for all persons in each accident, and \$25,000 per
accident for property damage.

Rental companies are prohibited from charging the traveler's credit card
for damages to the rental vehicle where the rental was on official duty
at the time the damage occurred. When damages are incurred within one or
more of the exceptions listed above, the rental company will submit
bills directly to the renter's agency. If the agency denies liability on
the basis that the driver was not operating within the scope of
employment of his or her assigned duties, the rental company may pursue
damages directly with the traveler.

Additional coverage is available for Government-contract rentals made
through the Citibank travel card. Citibank provides coverage up to the
actual cash value of most rental cars for collision damage or theft for
rental periods not exceeding 31 consecutive days. The entire rental
transaction must be charged to the Citibank travel card to qualify for
this coverage. Additionally, the following conditions apply:

-   Coverage limited to authorized drivers;

-   Vehicle must be operated in accordance with the rental car
    agreement;

-   Traveler must decline the rental company's collision damage waiver
    option; and

-   Coverage is for collision damage only; it does not cover injury to
    persons, nor to property other than the rental vehicle as it was
    originally manufactured.

Travelers seeking protection under this additional coverage are
responsible for contacting Citibank at 1-800-790-7206 within 20 calendar
days following the date of the damage or theft. Citibank will then
provide instructions on how to file your claim.

**Travelers who rent vehicles outside the Government contract (generally
for a lower rate) are neither covered by the liability limitation
provisions contained in the contract nor by the additional Citibank
travel card insurance provisions.** A blanket statement regarding
whether the Government will pay any damages associated with such rentals
is difficult to make; each case would have to be decided on its own
merits considering the traveler's actions and the circumstances
surrounding the incident.

40.5.13 [Parking Fees]{.underline}. Employees may receive reimbursement
for parking fees, including overnight storage of a POV, when necessary
for travel authorized as advantageous to the Government. Employees
should exercise the same care and judgment a prudent private traveler
would use when determining which alternative to use. For example,
travelers may have a choice between metered parking, commercial parking
lot or garage, or parking in a \"no fee\" area and walking or taking
local public transportation to the destination. Travelers should use the
least costly parking facilities unless it is advantageous to use one of
the others. **Note: parking fines and towing fees for illegal parking
are not reimbursable.**

Federal employees on temporary duty status (TDY) may be authorized to
use their personal vehicles to and from a transportation terminal
(airport, train station, etc.), and are entitled to a reimbursement of
mileage and parking fees. **Note:** **reimbursement of parking fees is**
**limited to the cost of two, one-way taxicab fares** from the
employee's residence to the transportation terminal (see FTR §
301-10.308). (Exceptions to this regulation are limited only to
uniformed members of the military.) Travelers should keep this in mind
if they are assigned extended TDY, and may want to consider taking a
taxicab to the transportation terminal.

40.5.14 [Taxicabs]{.underline}. Travelers should use taxicabs only when
more economical means of transportation are not available or practical.
Travelers should first consider the use of local public transportation
such as bus, streetcar, or subway. These guidelines apply to
transportation used at an employee\'s official duty station or at a
place of temporary duty while in a travel status. Travelers must
electronically attach a receipt for any fare over \$75.00 to the
voucher.

40.5.15 [Use of Courtesy Car Service and Shuttles]{.underline}. When
practical, travelers should use \"courtesy car\" or shuttle services
often provided without charge for transportation between places such as
motels or hotels and other points for official business. Travelers may
tip the driver and receive reimbursement, if such tipping is customary.
Reimbursement may not exceed a reasonable amount determined by the
approving official.

40.5.16 [Mandatory Use of Seat Belts]{.underline}. Federal employees
occupying any seating position of a motor vehicle on official business,
whose seat is equipped with a seat belt, must have the seat belt
properly fastened at all times when the vehicle is in motion. This also
includes both front and back seats of a taxicab, courtesy cars or
shuttles, and the employee's POV while on official business. This
mandate is in accordance with Executive Order 13043.

40.5.17 [Promotional Material]{.underline}. Generally, promotional
benefits or materials received from a travel service provider in
connection with official travel may be retained for personal use, if
such items are obtained under the same conditions as those offered to
the general public and at no additional cost to the government.

However, promotional benefits or materials received from a travel
provider in connection with an employee's planning and/or scheduling an
official conference or other group travel are considered property of the
Government; the benefits or materials may only be accepted on behalf of
the Federal Government.

To avoid any travel policy and ethical violations, travelers should
consult the Deputy Director, Human Resources, and the Office of Chief
Counsel, before accepting promotional benefits or materials. See FTR
Part 301-53.

40.5.17.1 [Frequent Traveler Benefits]{.underline}. Travelers may use
frequent flyer benefits earned on official travel to obtain travel
services for a subsequent official travel assignment. Travelers may also
retain such benefits for personal use, including upgrading to a higher
class of service while on official travel. Travelers may not choose
carriers or class of service to maximize frequent flyer miles. See
Section 40.5.6 regarding pre-authorization for first-class travel.

Employees may not accept such benefits as a result of their role as a
conference planner or as a planner for other group travel; employees may
only accept such benefits on behalf of the Government. These accepted
benefits may only be used for official Government business.

40.5.18 [Reimbursement for Subsistence Expenses]{.underline}. As a
general rule, travelers will receive per diem instead of actual
subsistence expenses. Per diem allowance is a daily allotment to an
employee for lodging, meals, and related incidental expenses. The per
diem allowance does not include transportation expenses and other
miscellaneous travel expenses. Taxes for domestic lodging are also not
covered by the per diem allowance. Travelers are eligible for per diem
expenses when:

-   Performing official travel away from the employee's official duty
    station or other areas defined by TIGTA;

-   Incurring per diem expenses while performing official travel; and

-   In a travel status for more than 12 hours.

40.5.18.1 [Required Commute for Per Diem]{.underline}. Employees may not
receive per diem at their permanent duty station or the place of
residence from which they commute daily to the official duty station.
Employees assigned to temporary duty outside the commuting area of their
official duty station or residences are entitled to per diem at the
rates prescribed.

To be considered outside the boundaries of the commuting area, the place
of duty must first be outside the boundaries of the employee\'s official
duty station. In addition, the temporary place of duty must be more than
50 miles from the employee\'s permanently assigned physical location
(office) and from the employee\'s residence, measured by odometer or
other readings on the most commonly used route.

The 50 mile requirement is reduced to 30 miles from the permanent duty
station and residence when travel involves: (1) training/conference
attendance; or (2) severe conditions that may endanger the health or
safety of the employee.

40.5.18.2 [Trainees at the Federal Law Enforcement Training Center
(FLETC)]{.underline}. The special per diem rate for trainees at FLETC is
\$5 when meals and lodging are provided.

40.5.19 [Long-Term Lodging Cost]{.underline}. Daily lodging costs
ordinarily appear on the bill from the hotel, motel, etc. However, when
travelers rent accommodations on a long-term basis (weekly, monthly,
etc.), they must determine the daily lodging cost. The daily lodging
rate is computed by dividing the total lodging cost by the number of
days of occupancy for which the traveler is entitled to per diem,
provided the cost does not exceed the daily rate of conventional
lodging. Otherwise, the daily lodging cost is computed by dividing the
total lodging cost by the number of days in the rental period.
Reimbursement, including an appropriate amount for M&IE, may not exceed
the maximum daily per diem rate for the TDY location.

40.5.19.1 [Allowable Charges]{.underline}. For travelers who rent
lodging on a longer-term basis, the following expenses may be considered
part of the lodging cost:

-   Rent of quarters

-   Non-refundable deposit

-   Furniture rental (including TV), if rental is unfurnished

-   Maid service for cleaning, making beds, etc. (tips are not
    allowable)

-   Rental, laundry, etc., of linens

-   Telephone service (not installation or long-distance calls)

-   Utilities

-   Special user fees

40.5.19.2 [Exemption from Hotel/Motel Occupancy Taxes]{.underline}.
Government employees are exempt from State or local occupancy taxes only
when the State or locality grants the exemption and has provided
specific methods for getting exemption certificates.

Employees should refer to TIGTA's intranet homepage under Travel for
information about exemption from hotel/motel occupancy taxes. Under Tax
Exemption Forms, the directory lists the areas that honor tax exemption
certificates for hotel/motel accommodations and explains how to get the
certificates for each.

40.5.20 [Non-Conventional Lodging Costs]{.underline}. Non-conventional
lodging costs include fees charged for nights spent at non-conventional
facilities, such as military posts, college dormitories, or similar
facilities not generally offered commercially, but made available to the
public by area residents in their homes, when there are no conventional
lodging facilities in the area (e.g., in remote areas) or when
conventional facilities are in short supply because of an influx of
attendees at a special event. In such cases, the traveler must provide
an explanation of the circumstances for using these types of facilities.

40.5.20.1 [Homes of Friends or Relatives]{.underline}. Travelers paying
for lodging in the home of friends or relatives will receive no part of
the per diem allowance for lodging unless the host actually incurs
additional costs in accommodating the travelers. Costs based on room
rates for comparable commercial lodging in the area or flat token
amounts are not reimbursable. The host must furnish a statement
detailing the additional costs incurred due to the traveler\'s stay
(such as additional utilities, bed linen, laundry, etc). A receipt must
support these claims and be electronically attached to the voucher.

40.5.20.2 [Campers or Recreational Vehicles]{.underline}. When a camper
or recreational vehicle is used while on temporary duty away from the
official duty station, expenses which may be considered as a lodging
cost include:

-   Parking fees

-   Daily rental expense if the camper or recreational vehicle is not a
    POV

-   Fees for baths/showers, dumping, and connection, use, and
    disconnection of utilities

40.5.21 [Claiming Unused, Prepaid, and Non-Refundable Lodging
Expense]{.underline}. Employees incurring lodging expenses in reasonable
expectation of an extended travel assignment that is canceled or cut
short for official reasons (not for personal reasons) may receive
reimbursement for the lodging expenses under the following
circumstances:

-   The traveler acted reasonably and prudently in incurring lodging
    expenses.

-   The traveler sought a refund or otherwise took steps to minimize the
    cost upon official notice that temporary duty was curtailed or
    interrupted.

40.5.22 [Reducing Per Diem for Government-Furnished Lodging and
Meals]{.underline}. Travelers will receive reduced M&IE per diem when
the Government provides meals or lodging at no cost to employees.
\"Provided by the Government\" refers to situations where a Federal
agency pays directly for meals or lodging. Meals and lodging at FLETC,
Glynco Facility, Brunswick, GA, **are provided** **by the Government**.
Meals provided by an airline or included in the lodging cost, such as a
continental breakfast or hors d\'oeuvres provided by a hotel, **are not
provided by the Government.**

When there is a requirement or agreement to use Government-furnished
meals or lodging, travelers will receive reduced per diem, even if they
decline (for personal reasons) to accept the meals or lodging. Lodging
facilities should be able to accommodate special meal requests due to a
medical condition.

Travelers will receive reduced M&IE when the Government provides meals.
Travelers and approving officials should contact <travel@bpd.treas.gov>
for specific instructions for calculating reduced M&IE for their unique
travel situations.

40.5.23 [Extended Travel Assignments]{.underline}. For extended travel
assignments (those over 120 days), approving officials may choose to
consider the rental or leasing of rooms by purchase order as a means to
decrease travel costs. A written justification, including a cost
comparison, must accompany any request for such authorization. The
purchase order must be issued before the travel begins. A justification
for lodging by purchase order may include one of the following:

-   The use of the particularly located accommodation is an integral
    part of the employee\'s job assignment.

-   The number of available units in a particular area is scarce due to
    a convention, special event, natural disaster, or other unusual
    situation.

-   The leasing of room space decreases the overall cost of travel.

The lodging cost may not exceed 300% of the maximum daily lodging
amount. If approved, the approving official will forward the
justification to the Procurement Services at BPD/ARC for processing. The
approving official should follow his/her functional guidelines for
approving procurements with these requests.

40.5.24 [Weekend Travel]{.underline}. TIGTA will authorize round-trip
transportation expenses for return travel to an employee's official duty
station on a non-workday (weekend, legal Federal Government holiday, or
other scheduled non-workdays) when an employee is on a temporary duty
(TDY) assignment within CONUS when the travel status requires the
employee to include a non-workday, except when an employee is on TDY
assignment for attendance at training. Return travel to an employee\'s
official duty station on weekends, when the TDY assignment is for
attendance at training, will be approved on a case-by-case basis by the
person who authorized the training.

If the traveler voluntarily returns on a non-workday during a TDY
assignment, the maximum reimbursement for round trip transportation and
per diem or actual expense is limited to what would have been allowed
had the employee remained at the TDY location. The employee is not
entitled to compensation in the form of overtime, credit hours,
compensatory time, etc., for this travel because it is for the
employee's convenience and not directed by TIGTA. Employees who exercise
this option will do so voluntarily and, regardless of their Federal
Labor Standards Act status, will not be compensated for any resulting
travel time. Employees must also ensure that any weekend expenses (e.g.,
hotel, rental car) that they would have incurred had they remained at
their temporary duty location are eliminated.

40.5.25 [Leave of Absence]{.underline}. Employees taking leave of
absence of any kind while in a travel status must show the exact hour of
departure from and return to duty status on the travel voucher; show the
exact hours in the comments section of the travel voucher. Employees
must request leave in the following circumstances:

-   Employees are not performing official business during normal work
    hours at the temporary duty station.

-   Employees leave the temporary duty station before the close of
    business or return to the temporary duty station after the beginning
    of business, when traveling over a weekend or holiday for personal
    reasons.

-   Employees lose work hours due to travel by POV when travel by common
    carrier is authorized.

-   Employees lose work hours due to indirect travel for personal
    reasons.

40.5.25.1 [Leave for Whole Days]{.underline}. Subsistence expenses are
not reimbursable for any day taken entirely on leave, whether leave is
limited to that day alone or is part of a period of leave involving
other days or parts of days. Travelers will be in a subsistence status
until midnight of the last day preceding a full day of leave and from
12:01 a.m. of the day following a full day of leave. If, after such
leave, travelers on an actual expense basis return to duty status, they
are allowed lodging only for the night preceding the first day\'s leave
or the night preceding the return to duty status.

40.5.25.2 [Part-Day Leave Wholly Within a Day]{.underline}. Employees
taking leave for only part of a day, that is not part of a leave period
carried over from the preceding workday or extending into the following
workday, may claim reimbursement as follows.

-   Leave for half the prescribed working hours or less is disregarded
    for subsistence expense purposes. Travelers will receive
    reimbursement of either per diem or actual expenses, as applicable,
    for the entire day.

-   Leave exceeding half the prescribed working hours makes the employee
    ineligible for reimbursement of subsistence expenses.

40.5.25.3 [Incapacitating Illness or Injury of Employee]{.underline}.
Incapacitating illness or injury is defined as that which occurs
suddenly and prevents the employee from performing official duties and
requires medical attention or hospitalization. These provisions do not
apply to prearranged or planned medical treatment or examinations.

Travelers becoming incapacitated due to illness or injury not due to
their own misconduct while en route to or while at a temporary duty
station and before the completion of a temporary duty assignment, may
receive reimbursement for transportation and subsistence expenses for
return to their official duty station.

Travelers taking leave of absence of any kind due to illness or injury
not due to their own misconduct will continue to receive per diem or
reimbursement on an actual expense basis, as appropriate, for periods
not to exceed 14 calendar days (including fractional days) in any one
period of absence. However, officials may approve a longer period when
unusual circumstances in a particular case warrant an extension.
Approval of the voucher is considered evidence of the approval. Such
reimbursement continues if the traveler is hospitalized, provided that
the hospitalization is not at Government expense (Federal Employees
Health Benefits Program is not considered at Government expense).

If the traveler receives hospitalization or reimbursement for hospital
expenses under any Federal statute, other than the Federal Employees
Health Benefit Act of 1959, the traveler will not receive a per diem
allowance or actual subsistence expenses for that period. If the per
diem or actual subsistence expenses were paid, officials must collect
them from the traveler.

Travelers may receive reimbursement for excess travel costs incurred for
interrupting a temporary duty assignment because of an incapacitating
illness or injury or taking leave of absence for travel to an alternate
location to get medical services. The nearest hospital or medical
facility capable of treating the employee\'s illness or injury is not
considered an alternate location. Such reimbursement must be approved by
the appropriate official. Travelers will receive reimbursement for the
excess (if any) of actual costs of travel from the point of interruption
to the alternate location and return to the temporary duty assignment,
over the constructive costs of round-trip travel between the official
duty station and the alternate location. Travelers will not receive per
diem for the time spent at the alternate location.

40.5.25.4 [Personal Emergency Travel]{.underline}. Employees required to
leave a temporary duty assignment due to personal emergency (e.g.,
critical illness or death of a family member; or a catastrophe such as a
fire, impending flood, or other natural disaster that directly affects
the employee or the employee\'s home or family) may receive
reimbursement for appropriate transportation and subsistence expenses
while en route to the official duty station or an alternate location. If
at all possible, employees should consult with their manager before
leaving an assignment.

Reimbursement for emergency return to the official duty station and
return to the temporary duty station, if necessary, is limited to the
actual cost of travel (including per diem en route) by the most
economical means. Travelers should use discount fares offered by
contract air carriers, or other reduced fares available to travelers on
official business or personal emergency, whenever possible.

Travelers may use a Government contractor-issued charge card for
transportation and lodging expenses at an alternate location during the
emergency situation. Upon completion of the emergency travel, employees
shall reimburse TIGTA for all personal expenses and any amounts above
the amount of allowable reimbursement.

40.5.25.5 [Death of Employee While in Travel Status]{.underline}. When
an employee dies while in a travel status or while assigned to a post of
duty outside the United States, TIGTA will bear the cost, within certain
limitations, of preparing the remains and transporting them to the
decedent\'s place of actual residence, official duty station, or place
of interment. Chapter 303 of the FTR describes these allowances in
detail.

40.5.26 [Subsistence and Transportation for Threatened Law Enforcement
and Investigative Employees]{.underline}. TIGTA Special Agents and those
employees acting in a similar capacity may be provided temporary
accommodations as a protective measure as warranted; members of the
employee's immediate family whose lives also may be in jeopardy may be
provided temporary accommodations as well. The temporary accommodations
for employees and their immediate families may be near the official duty
station, or some other location. If justified, accommodations can be at
separate locations.

The Deputy Inspector General of Investigations (DIGI) may authorize or
approve reimbursement for subsistence and transportation costs incurred
by employees arranging temporary accommodations within or outside CONUS
due to threats arising from their assigned duties. This authority cannot
be re-delegated. The DIGI's Office will work with the Deputy Director,
Human Resources, to ensure reimbursement of expenses in these
situations.

40.5.27 [Other Taxable Items]{.underline}. In addition to indefinite
travel assignments described in Section 40.5.5.2.7, the Family Support
Act of 1988, Public Law 100-485, requires TIGTA to report as taxable
income any travel reimbursements exceeding the amount of substantiated
expenses. This applies to employees who received an advance of funds for
official travel expenses and have not substantiated expenses and/or
returned advance amounts exceeding substantiated expenses within a
reasonable time. Travelers must repay any advance immediately upon
receiving notice of cancellation of official travel.

If the employee does not substantiate expenses or return any amount
exceeding the substantiated expenses within 120 days, the
unsubstantiated amounts are treated as income to the employee. TIGTA
will account for the amounts as paid under a non-accountable plan and
will report the amount as part of the employee\'s gross wage income on
Form W-2. See 26 C.F.R. § 1.62-2.

40.5.28 [Personal Telephone Calls]{.underline}. Employees are permitted
to make brief personal phone calls home while in travel status.
Employees must use their Government-issued phone card for these brief
personal phone calls home. If the use of the phone card is not an
option, TIGTA will reimburse employees up to \$10 per day for personal
phone calls for domestic travel and up to \$20 a day for foreign travel.

Although no limit is placed on the number or duration of these calls,
the approving official should closely monitor these charges to ensure
they meet the "per day" dollar limits and are reasonable. As with all
expenses, the costs of these charges should be incurred only for
official business purposes (brief personal calls home while in travel
status are considered official business for reimbursement purposes).

40.5.28.1 [Airfone]{.underline}. Many airlines offer telephone service
while passengers are en route to their destinations. TIGTA will
reimburse employees if an airfone is used for necessary business or
emergency personal calls. These calls should be charged to the travel
charge card. There may be a delay in billing, so a supplemental voucher
may be needed. These charges are to be included in the \$10 per day
domestic travel limit and the \$20 per day foreign travel limit.

40.5.29 [Internet/High Speed Connection]{.underline}. TIGTA will
reimburse employees who intend to spend at least 1 hour conducting
official business while in travel status, up to \$16 per day for
internet/high speed data connection charges.

40.5.30 [Automated Teller Machine (ATM) Fees]{.underline}. ATM access
through the Government issued credit card is **restricted to individuals
on foreign travel** only and must be approved by the appropriate
functional head. The traveler will request the removal of ATM access
blocks from his/her travel card from the Deputy Director, Human
Resources.

ATM Fees incurred by a traveler on foreign assignments are reimbursable
as long as fees are incurred to obtain money from the Government
contractor issued charge card. *ATM Fees incurred by a personal credit
or debit card are not reimbursable.*

40.5.31 [Laundry]{.underline}. Expenses incurred for laundry and
cleaning of clothing at a temporary duty location are reimbursable as a
miscellaneous travel expense once employees incur a minimum of 4
consecutive nights lodging on domestic travel. Separate claims for
laundry and dry cleaning expenses incurred in foreign areas and
non-foreign areas are not allowed.

40.5.32 [Excess Baggage]{.underline}. Most carriers charge excess
baggage fees if the number of pieces exceeds two, or if one or more
pieces exceed the size and weight limits. Managers should authorize
excess baggage charges whenever appropriate given the individual
circumstances, keeping in mind the length of stay and mission. In
determining whether to approve excess baggage charges, managers should
keep in mind that laundry and dry cleaning expenses (for trips of four
or more consecutive nights), may be considerably less than the excess
baggage charges. Managers may approve excess baggage charges for
transporting Government property.

40.5.33 [Travel to Get Meals]{.underline}. When travelers cannot get
suitable meals at a temporary duty station due to the nature and
location of the work, they may claim the expense of daily travel
required to get meals at the nearest available place. Such expenses are
necessary transportation, not part of per diem or actual expense
reimbursement. A statement of the need for such daily travel shall
accompany the travel voucher.

40.5.34 [Claims for Items Previously Omitted or Suspended (Supplemental
Voucher)]{.underline}. Employees may claim expenses incurred during a
period for which a voucher has already been processed. This includes
items not included in the original voucher. Travelers may claim the
expense as described below. All claims must be supported by pertinent
documents. Travelers and approving officials should contact
<travel@bpd.treas.gov> for specific instructions on filing supplemental
vouchers.

40.5.35 [Local Travel]{.underline}. Although no travel authorization in
GovTrip is required, travelers will perform travel in their local
commuting area only when authorized by their approving official. See
Section 40.5.3 for the definition of commuting area. Travelers should
use the method of transportation that results in the greatest advantage
to the Government when cost and other factors are considered. This
includes public transportation, GOV, taxicab, and POV (travelers cannot
be compelled to use a POV). For employees in the Washington, DC, area,
the Headquarters Metro Fare Card Program is available. See Chapter
(600)-40.6 for information on the Metro Fare Card Program.

40.5.35.1 [Local Travel Voucher for Miscellaneous Expenses]{.underline}.
Local vouchers are used to obtain reimbursement for official travel
within the area of the traveler's permanent duty station. Local travel
expenses include the cost of taxicabs, public transportation, POVs,
parking, and the cost of obtaining an official passport. Local travel
will be performed only when directed by the traveler's approving
official. Local vouchers may only be filed when expenses reach \$50 or
at the end of a quarter, whichever comes first. All travel expenses
incurred during a particular fiscal year should be claimed by Oct 15 of
the subsequent fiscal year. The start date of the voucher must fall
within the fiscal year that the expense was incurred and agree with the
fiscal year in the accounting string selected (FY07).

40.5.35.2 [Local Travel]{.underline}. Travelers may be reimbursed for
POV mileage in excess of their normal daily commute when performing
local travel. The POV reimbursement is limited to the current GSA
mileage rate. For example, if a traveler\'s normal commute to his/her
duty station is 10 miles one way, and a training/conference/meeting
location is 15 miles beyond the normal commute (a total of 25 miles one
way), the employee may be reimbursed mileage for the additional 15
miles.

40.5.35.3 [Use of the Government Travel Card for Local
Expenses]{.underline}. **The Government individually-billed travel
charge card is not to be used for expenses incurred within a traveler's
local commuting area, except in the following circumstances:**

-   Execution fees charged by a passport acceptance agent to obtain an
    official Government passport; and

-   Parking fees charged at a common carrier terminal. The reimbursable
    amount is limited to the cost of one round-trip taxi fare to and
    from a common carrier terminal.

40.5.36 [Identifying Non-Travel Costs on Travel Vouchers]{.underline}.
Employees may claim reimbursement on the travel voucher for certain
expenditures not directly related to the performance of travel.

40.5.36.1 [Expenses for Securing Evidence]{.underline}. Office of
Investigations employees may use the Local Voucher Expense in GovTrip
for expenses related to securing evidence. These expenses represent
miscellaneous, non-confidential expenses incident to securing evidence
including:

-   Copies of third party records (NOTE: Government-issued travel cards
    should only be used while in official travel status, traveling
    outside the employee's local commuting area)

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-   Reimbursable courtesy expenses (e.g., buying an informant a meal, a
    cup of coffee or drink; these are usually limited to \$75.00, but
    may range up to \$125.00 with prior written approval from the
    Project Manager)

-   Motel/hotel room for briefing and debriefing cooperating employees

-   Rental of a safety deposit box

-   Reimbursement to non-TIGTA personnel for minor expenses incurred by
    the employee while conducting activities at the request of the
    agency

-   Minor surveillance expenses

-   Emergency supplies (e.g., batteries, film)

These expenses do not include confidential expenditures which can only
be filed through the Investigative Imprest Fund. Investigations
employees will file for reimbursement of these expenses using the Local
Voucher Securing Evidence option in GovTrip. See Chapter (600)-50.11.4.

40.5.36.2 [Other Non-Travel Expenses]{.underline}. All employees may
claim non-travel expenses (e.g., emergency postage) through GovTrip.
Employees must use the Local Voucher Non-Travel Expenses BOC option in
GovTrip when claiming these expenses. Employees must identify the
expenses claimed in the comments area in GovTrip.

The Comptroller General (36 Com. Gen. 829 (1957) and 34 Comp. Gen. 556
(1955)) has ruled that appropriated funds may be used by a Government
agency to purchase annual toll permits or to reimburse a traveler for
these expenses when traveling on official business. TIGTA travelers are
prohibited from using the Government travel card to pay for any type of
\"EZ Pass or Smart Pass.\" The procurement for this type of expense is
considered as a pre-payment of appropriated funds. This purchase
is considered a personal preference item and not a required item for
official travel. The traveler must pay for the pass out of his/her
personal funds and then claim reimbursement for the expense and use the
pass for official business only. All expenses incurred during the fiscal
year should be claimed by Oct 15 of the subsequent year. The start date
of the voucher must fall within the fiscal year that the expense was
incurred and agree with the fiscal year of the accounting string
selected.

40.5.36.3 [Claiming Telecommuting Program Expenses]{.underline}.
Telecommuting vouchers will only be filed twice a year. Expenses
incurred during the first two quarters of the fiscal year must be
submitted by April 15. Expenses incurred during the last two quarters of
the fiscal year must be submitted by October 15. See (200)-80.13 for
instructions on filing telecommuting vouchers and Section 40.5.9.6
regarding the employee's responsibilities.

40.5.37 [Travel Voucher Audits]{.underline}. Selected travel vouchers
will be audited each month. **All expenses not substantiated with
electronic documentation in GovTrip during the audit process will be
denied, and the employee will be required to reimburse TIGTA for these
expenses.**

Travelers and managers need to pay particular attention to documenting
the use of a non-contract carrier. TIGTA or its service provider will
request documentation to support the use of the non-contract carrier, if
the voucher is not adequately documented. See Section 40.5.10.2 for
information on the use of a non-contract carrier.

40.5.38 [Disputed Charges on Travel Card Accounts]{.underline}.
Cardholders are responsible for fully reconciling each of their
statements in order to ensure timely identification of erroneous or
unauthorized charges. Cardholders should retain all receipts and other
transaction documentation to facilitate reconciliation and to resolve
any disputed charge(s). Reasons for disputing a transaction may vary. In
all cases, the first course of action is for cardholders to contact the
merchant and attempt to resolve the dispute directly.

40.5.38.1 [Procedures for Disputed Travel Card Charges]{.underline}.
Once a cardholder identifies the disputed charge(s), he/she should
contact the merchant to attempt to resolve the dispute. If the merchant
issues a credit for the disputed charge(s), the cardholder should verify
that the credit is reflected on his/her monthly statement. **To avoid
delinquency for any charges in question, the cardholder must inform
Citibank of the pending credit, as it may take one to two billing cycles
before the credit is applied to the cardholder's account.** Cardholders
are strongly encouraged to contact Citibank at 1-800-790-7206.

If attempts to resolve the dispute with the merchant have been
unsuccessful, the cardholder must contact Citibank by phone as soon as
possible. Citibank will instruct the cardholder to complete a Dispute
Form. The cardholder can file the dispute form electronically or in hard
copy. The hardcopy form can be found in the CitiDirect Card Management
System website. The form must include the following information:

-   **Inquirer's Name**: Same as Cardholder's Name;

-   **Date**: Day, month and year for the day the dispute is being
    filed;

-   **Cardholder\'s name**: List the name that appears on the account
    where the charge in dispute resides;

-   **Cardholder's account number**: 16-digit account number;

-   **Transaction Date**: Indicate the date the transaction in dispute
    was made;

-   **Dollar Amount of charge**: Indicate the dollar amount of the
    transaction in dispute;

-   **Merchant**: Provide the name of the merchant for the transaction
    in dispute;

-   **Cardholder's signature**: Cardholder must sign

-   **Error Description**: Check the box that most appropriately relates
    to your type of dispute. Card program regulations require that you
    provide additional statements to document specific items, where
    indicated on the front of the form.

The cardholder may complete the form electronically through the
CitiDirect Card Management System (CCMS). The link is
[www.cards.citidirect.com](http://www.cards.citidirect.com/).
Information on how to dispute a transaction electronically can be found
in the "Quick Reference Guide for the Cardholder." Once you log-on to
the CCMS, this guide may be found under the "Assistance" option and then
clicking on "Guides."

The cardholder should keep a copy of the completed form for his/her
records. Regardless of the method chosen by the cardholder, the
completed form should be faxed to Citibank to the fax number specified
on the form.

All unresolved disputes at the cardholder/merchant level must be
submitted to Citibank within 60 days from the date of the statement on
which the disputed charge(s) first appeared. After 60 days, the right to
dispute a charge may be relinquished and the cardholder will be
responsible for the charges.

Once Citibank receives the completed dispute form, it will provide
written acknowledgement of the dispute to the cardholder. Citibank will
place a courtesy dispute claim against the charge(s) in question so that
the charge(s) are not reported as delinquent. Citibank will confirm that
the cardholder does not have to pay the disputed amount pending the
outcome of the dispute process.

40.5.38.2 [Final Decision]{.underline}. Merchants are required to
respond to the notification of dispute within 45 days of receipt.
Citibank has 45 days to provide the cardholder a decision.

If the merchant does not respond within 45 days, the dispute is
automatically resolved in favor of the cardholder. Charges will be
removed from the account and all related Citibank reports will reflect
the status of the charges.

When a dispute results in favor of the merchant, Citibank will issue a
letter to the cardholder that explains the decision. Typically, Citibank
evaluates the merchant's explanation and evidence. The charge(s) will
appear on the cardholder's next monthly statement, along with a dispute
resolution message. The cardholder should attach a copy of the dispute
resolution message to his/her payment as supporting documentation.

40.5.39 [Review and Approval of Travel Voucher by Approving
Official]{.underline}. Before approving a travel voucher, the approving
official must review the voucher to determine that the employee
performed travel as directed and that the travel was officially
necessary.

The approving official is not expected to perform, or have performed
before approval, a comprehensive audit of travel vouchers. Rather, the
examination is an administrative review, for determining the propriety
of the points visited, time and length of each trip, modes of
transportation used, and any special or unusual expenditure. However, it
is the approving official's responsibility to verify expenses/receipts,
acknowledge the expenses are reasonable/necessary and ensure that
adequate funds are available for payment. The approving official must
also ensure that travelers have provided an adequate explanation for any
expenses which require specific justification or approval. Related
statements and certificates (use of first class air travel, etc.) must
be included in the voucher and signed by the designated official, if
other than the approving official.

40.5.40 [Guidelines for Review of Travel Vouchers]{.underline}.

-   Review and approve/disapprove vouchers within 7 work days upon
    receipt of signed voucher from employee.

-   Ensure all advances are properly applied to vouchers.

-   Ensure all accounting, travel type, and project code information are
    correct on the submitted voucher. *Approving officials should
    contact their budget coordinators to ensure which codes should be
    used*. These entries are extremely important to ensure funds are
    properly accounted for in TIGTA's accounting system. Incorrect codes
    result in manual adjustments to the accounting system at a later
    date.

-   Employees who took leave during the travel period must include the
    arrival and departure from the post of duty, as well as time of
    arrival and departure from TDY, on the travel voucher; travelers
    will not receive per diem allowance for any day on which the number
    of hours of annual leave exceeds more than half the workday.

-   When travel expenses are related to more than one cost center,
    travelers must properly identify the expense(s) for each trip or
    assignment on the travel voucher. The cost identification
    information must be correct to ensure accurate charges.

-   The mode of transportation must be indicated (POV, GOV, etc.).

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-   The mode of transportation must be consistent with the assignment;
    Special Agents MUST identify their mode of transportation as
    Government Vehicle when appropriate.

-   Travelers using a POV instead of common carrier transportation must
    limit their claims to the total cost of common carrier
    transportation.

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-   Travelers must electronically attach receipts for ALL lodging and
    transportation costs, any single expense of \$75 and over, and all
    telecommuting expenses. Travelers must electronically attach a
    receipt and a statement of expenses incurred when claiming expenses
    for lodging with friends or relatives.

-   Travelers receiving meals or lodging furnished by the Government
    must reduce their per diem claim.

-   All required documentation must be electronically attached (scanned
    or faxed) into GovTrip. Electronic copies of vouchers and receipts
    will be maintained for 6 years and 3 months in GovTrip by the
    contractor Northrop Grumman. In addition, all other applicable
    documentation (e.g., Forms 1321, First Class Travel Approval, etc.)
    must be electronically maintained in GovTrip for a period of 6 years
    and 3 months.

    41. [Procedures for Travelers to Dispute Disallowed
        Claims.]{.underline}

40.5.41.1 [Approving Official (AO) Responsibilities]{.underline}. If the
traveler challenges the AO's denial of a travel claim, the AO must send
a detailed email to the traveler explaining the disallowance. The AO
will approve the voucher by deducting the disallowed expense(s).

The AO will also instruct the traveler on how to appeal the
disallowance. The AO will inform the traveler that TIGTA may disallow a
claim if the traveler:

-   Does not properly itemize his/her expenses;

-   Does not provide required receipts or other documentation to support
    the claim; or

-   Claims an expense that is not authorized.

The AO will also inform the traveler that if TIGTA disallows a claim,
TIGTA must:

-   Pay the amount of the travel claim that is not in dispute;

-   Notify the traveler that the claim was disallowed with a detailed
    explanation of why; and

-   Tell the traveler how to appeal the disallowance if he/she desires
    an appeal, and the process and schedule for deciding the appeal. See
    Sections 40.5.41.2, 40.5.41.3, and 40.5.41.4.

The AO should print and attach the email that was sent to the traveler
to the voucher in question under the Receipts section in GovTrip and
enter a comment in the voucher stating the disallowed expense, the
amount, and why the expense was disallowed.  

The AO will delete the disallowed expense and approve the voucher,
paying the traveler for all travel expenses minus the disallowed
expense, as required by the FTR.

40.5.41.2 [Traveler (Claimant) Responsibilities]{.underline}. The
traveler may request reconsideration of his/her claim if he/she has
additional facts or documentation to support a request for
reconsideration. The FTR § 301-52.11 requires the traveler to complete
these steps:

> \(1\) File a new claim by preparing a supplemental voucher for the
> disallowed expense(s). The traveler should submit a supplemental
> voucher as soon as practical, but still within the same fiscal year
> for accounting purposes.
>
> \(2\) Provide full itemization for all disallowed expense(s) reclaimed
> (includes trip destination/dates; name of service or expense;
> merchant's name; amount of expense; and justification for purchase).
> The traveler will enter a comment in GovTrip to the AO stating the
> changes made in the supplemental voucher and request that the AO
> review and approve the voucher.
>
> \(3\) Provide receipts for all disallowed items reclaimed that
> [require]{.underline} receipts. NOTE: the claimant does not have to
> provide a receipt if TIGTA already has the receipt attached to the
> original voucher.
>
> \(4\) Provide a copy of the notice of disallowance. (The AO should
> have already attached the email to the original voucher in GovTrip.)
>
> \(5\) The traveler must state the proper authority for the claim, if
> TIGTA's application of a law or statute is being challenged.

The AO has seven business days after submission of the supplemental
voucher to review the claim. If the AO still wants to disallow the
claim, he or she should inform the traveler's second manager and the
function head. The AO should have the TIGTA Human Resources review the
supplemental voucher and all receipts/documents to determine the
agency's decision.

40.5.41.3 [TIGTA Human Resources]{.underline}. TIGTA Human Resources
will make a determination within seven business days (of the AO's
request) if the reimbursement is proper under the FTR and TIGTA policy.
TIGTA Human Resources will consult with the Office of Chief Counsel, as
necessary.

TIGTA Human Resources will email the traveler, AO, second-line manager,
and function head of TIGTA Human Resources' decision and the next steps
to take.

40.41.4 [Conclusion]{.underline}. If the disallowed expense is approved
by TIGTA Human Resources, the AO must attach the reviewer's email to the
supplemental voucher and approve the voucher for payment.  

If the claim is denied by TIGTA Human Resources, the traveler may :

-   Choose to delete the supplemental voucher by emailing ARC Travel
    Services at <travel@bpd.treas.gov> and [must request]{.underline}
    that the amendment be removed from GovTrip; or

-   Submit the claim for adjudication to the Civilian Board of Contract
    Appeals for a decision.  Note: The Barring Act, [31 USC
    3702(b)](http://www.opm.gov/payclaims/rules.asp) prescribes a 6-year
    limitation to submit a claim against the Government. The traveler is
    responsible for proving that the claim was filed within the statute
    of limitations.

40.5.42 [Foreign Travel and Official Passports]{.underline}. All foreign
travel reservations must be made through the Travel Management Center,
SATO Travel. Employees traveling on official Government business to any
foreign country, including Canada or Mexico, require an official
Government passport. Official passports are issued by the U.S. State
Department. All official passports remain the property of the U.S. State
Department and are to be used for official Government business only.

The Special Issuance Agency (SIA) of the State Department issues no-fee
passports to citizens traveling abroad for the U.S. Government. The type
of no-fee passport issued (diplomatic, official, or regular no-fee)
depends on the purpose of the travel. The SIA will determine which type
of passport is to be issued based on the travel purpose provided by the
traveler.

An official Government passport may only be used when traveling to a
foreign country in the discharge of official Government duties. An
official Government passport will only be issued to a traveler who has a
specific official Government trip pending, except that some travel
related to on-going investigations may be exempt from the set travel
dates requirement.

The process to request and receive an official Government passport
requires the coordination of several agencies. Employees should begin
the process at least 60 days before they plan to begin traveling. The
SIA has a workload standard to process official Government passport
requests in no more than 20 workdays.

40.5.42.1 [Intelligence Reform and Terrorism Prevention Act of 2004 and
the Western Hemisphere Travel Initiative
(]{.underline}[WHTI](http://travel.state.gov/travel/cbpmc/cbpmc_2223.html)[)]{.underline}.
The WHTI requires that all persons possess U.S. passports or other
accepted documents to enter or re-enter the United States for travel by
air between the U.S. and Canada, Central and South America, the
Caribbean, and Bermuda, beginning January 23, 2007. As early as January
1, 2008, all persons traveling between the U.S. and Canada, Central and
South America, the Caribbean, and Bermuda, by land or sea may be
required to present a valid passport or other accepted documents.

40.5.42.2 [Request for a New Official Government Passport]{.underline}.
Travelers must prepare and send a memorandum through the appropriate
functional head with the following information:

-   Name of the traveler

-   Title

-   Grade

-   Birth Date

-   Dates of planned departure and return

-   Destination

-   Purpose of the trip

-   Traveler's Social Security Number

Based on the memorandum, the TIGTA Passport Coordinator will prepare an
Authorization Letter for the Deputy Director of Human Resources'
signature. The Authorization Letter is the official request to the State
Department for an official Government passport.

40.5.42.3 [Supporting Documentation]{.underline}. If employees have not
previously had an official Government passport, they must complete an
application, Form DS-11, available on-line and provide the following
original documents:

-   Proof of US citizenship;

-   Proof of identity; and

-   Two recent identical passport photos.

40.5.42.3.1 [2-D Barcode for Online Passport Application]{.underline}. A
fillable Form DS-11, Application for U.S. Passport or Registration, may
be completed online prior to printing. The 2-D barcode application will
reduce the occurrence of incomplete applications and mistakes made
during the processing of the form. The barcode application also shortens
the processing period.

In order to complete the 2-D barcode application, applicants must go the
State Department website
([www.travel.state.gov](http://www.travel.state.gov/)). The data entered
in the on-line form will be verified. If there are errors, applicants
will be prompted make correcttions. If there are no errors, the DS-11
form will be generated in a PDF format and returned as a downloadable
file. Applicants may open or save the file.

The online form must be printed single-sided. The State Department will
not accept double-sided forms. All data blocks and the barcode must be
complete and clear. Applications with any distortions, smudges, missing
blocks or data, and/or fading, may [not]{.underline} be accepted. **Do
not sign the form** until it is witnessed by a designated passport
acceptance agent, who must administer the oath.

40-5.42.3.2 [Electronic Passports]{.underline}. On December 30, 2005,
the Department of State began phasing-in the issuance of the new
Electronic Passport (e-passport) to better facilitate international
travel for U.S. citizens and enhance border security. The electronic
format for official passports is currently being issued. Current
passports will remain valid until the expiration date. Renewed passports
will be upgraded with the e-passport technology.

The new passport combines face recognition and contactless chip
technology. The chip is embedded in the cover of the passport and holds
the same information that is printed in the passport: name, date of
birth, gender, birthplace, passport issuance date and expiration date,
passport number, and the photo image of the bearer. Previously issued
passports without electronic chips will remain valid until they expire.

To address privacy concerns, the State Department has incorporated an
anti-skimming device in the e-passport's front cover. The e-passports
will also include basic access control (BAC) technology to prevent
skimming and eavesdropping. The combination of the anti-skimming device
and the BAC technology is intended to mitigate unauthorized reading of
e-passports.

40.5.42.4 [Employees Located in Headquarters]{.underline}. Employees
applying for an official Government passport who are physically located
in the Washington metropolitan area may submit their application form
(DS-11) and Supporting Documentation directly to the TIGTA Passport
Coordinator. The TIGTA Passport Coordinator has been authorized by the
State Department as an Acceptance Agent. The Acceptance Agent can
certify the Supporting Documentation, witness the employee's signature,
and submit the application form and photos along with the Authorization
Letter directly to the SIA in Washington, DC.

40.5.42.5 [Employees Located Outside of Headquarters]{.underline}.
Employees applying for an official Government passport who are
physically located outside of the Washington, DC, metropolitan area must
find a local US Passport Office near them, usually in a Post Office.
Employees must contact the TIGTA Passport Coordinator and get the
original Authorization Letter and a Letter of Acceptance. The Letter of
Acceptance is signed by the CHCO, and it requests the local passport
applications acceptance clerk to accept and process the official
Government passport request. Employees then take the Authorization
Letter, the Letter of Acceptance, the completed application form
(DS-11), and the Supporting Documentation to the local US Passport
Office. At that location, the authorized Acceptance Agent will certify
the Supporting Documentation, sign the Form DSP-11, and submit the
application form and photos along with the Authorization Letter directly
to the SIA in Washington, DC. The package does not come back to
Headquarters. The local US Passport Office may charge the employee a
processing fee. If so, that fee is reimbursable to the employee via
local travel voucher. Official passports should be returned to the TIGTA
Passport Coordinator upon completion of travel:

TIGTA Passport Coordinator

1125 15^th^ Street, NW; Room 700A

Washington, DC 20005

40.5.42.6 [Authorized Pick Up]{.underline}. When the SIA has prepared
the official Government passport, they will notify the TIGTA Passport
Coordinator that it is ready. Only authorized individuals (such as the
TIGTA Passport Coordinator) can pick up official Government passports.
Once TIGTA has the passport, the Passport Coordinator will express-mail
(outside of Headquarters) or hand-carry it to the employee to obtain the
employee's signature on the passport.

40.5.42.7 [Visa Requirement]{.underline}. Some countries require the
employee to obtain a visa in addition to having a passport. Employees
can determine the need for a visa from the State Department website and
must note this need on their memo to the AIGMS. However, it is the
responsibility of the Trip Coordinator (usually at Treasury's Office of
Technical Assistance (OTA)) to obtain the visa. The Trip Coordinator
will need the signed passport to obtain the visa. Employees should plan
on five workdays to obtain a visa. The TIGTA Passport Coordinator is
only involved in the process of obtaining a visa when the trip is
sponsored by TIGTA; in other cases, employees should work directly with
the Trip Coordinator.

40.5.42.7.1 [Additional Visa Pages]{.underline}. Travelers are
responsible for ensuring sufficient visa pages are available in their
Government passports before their trip. Travelers should complete and
forward Form DS-4085 (available on the State Department website) along
with their official Government passport (if not already in the
possession of the TIGTA Passport Coordinator) for processing. Travelers
should allow at least one week for the State Department to complete
processing.

40.5.42.8 [Country Clearance]{.underline}. While this is not an official
Government passport requirement, employees should be aware that
traveling to a foreign country with an official Government passport
requires a country clearance. This is a confirmation by the State
Department that the employee can travel to that country for official
Government business. It is the responsibility of the agency sponsoring
the trip to arrange for country clearance.

40.5.42.9 [Renewal of Official Government Passports]{.underline}.
Employees who have an official Government passport that has expired must
request a new official Government passport.

Employees who have an official Government passport that will expire
before they complete future planned foreign travel, should complete Form
DSP-82 (available on the State Department website) and forward the
completed form, along with their current official Government passport
(if not already in the possession of the TIGTA Passport Coordinator) and
two new passport photos to the TIGTA Passport Coordinator at least 30
days prior to the expiration date of the current official Government
passport. These documents should be attachments to the required memo
through the appropriate DIG, AIGIT, or CC to the CHCO. The Passport
Coordinator will prepare the Authorization Letter and forward the
package to the SIA.

40.5.42.10 [Official Government Passports Obtained through Other
Agencies]{.underline}. Employees who already have an official Government
passport obtained from another agency should complete Form DS 4085
(available on the State Department website) and forward the form along
with the existing official Government passport to the TIGTA Passport
Coordinator. The TIGTA Passport Coordinator will prepare an
Authorization Letter and provide the Authorization Letter and the
existing official Government passport, and the Form DS 4085 to the SIA.
The re-issued official Government passport will be released back to the
TIGTA Passport Coordinator who will maintain the passport until the
employee is required to perform international travel. Employees do not
need specific planned foreign trips in order to have their official
Government passports re-issued through TIGTA.

40.5.42.11 [Immunization Requirements]{.underline}. An \"International
Certificate of Vaccination\" is required for United States residents
visiting foreign countries. Canada and a few other countries do not
require this certificate. Travelers may get the certificate form and
information about specific immunization requirements with the passport
application or at the nearest Office of the United States Public Health
Service.

Travelers should use U.S. Government facilities, including the United
States Public Health Service, for required immunizations when available
and practical. Travelers using the services of a private physician may
claim reimbursement on their travel voucher. Employees located in
Washington, DC, may use the State Department's facilities once they have
received their travel authorization.

40.5.42.12 [Official Government Passport Security]{.underline}. The
TIGTA Passport Coordinator will keep a list of all official Government
passports issued to TIGTA employees. Employees will return their
official Government passports to the TIGTA Passport Coordinator for
safekeeping when the employees are not engaged in official Government
travel to foreign countries. The TIGTA Passport Coordinator will return
expired official Government passports to the State Department.

40.5.42.13 [Security Clearance]{.underline}. Travel to foreign areas may
require a security clearance if official duties are being performed at
an Embassy or Consulate. The valid levels of security clearances are
Confidential, Secret, or Top Secret. Questions may be directed to the
TIGTA Passport Coordinator who will coordinate the needed actions,
including any necessary coordination with TIGTA's Personnel Security
Officer.

40.5.42.14 [Transportation]{.underline}. Travelers should use a United
States carrier when traveling by sea or air outside the continental
United States unless the use of a foreign carrier is warranted. TIGTA
employees and approving officials involved in foreign assignments will
work with the Deputy Director, Human Resources, to obtain foreign air
reservations, if the sponsoring agency does not arrange travel.

40.5.42.15 [Trip Insurance]{.underline}. Employees may be reimbursed for
purchase of trip insurance for a Government-furnished or privately-owned
conveyance during official business only for specific or individual
trips into a foreign country. Trip insurance covers potential liability
for property damage or personal injury or death to third parties.
Reimbursement is limited to instances in which the purchase of such
insurance is required by foreign statute. Reimbursement may also be
authorized when it is a practical necessity due to the legal procedures
of a foreign country which, in the event of an accident, could result in
detainment of the driver and impoundment of the vehicle. The amount of
reimbursement is limited to the cost of the minimum amount of insurance
required for the use of a foreign country\'s roads or the minimum amount
required by local leasing industry custom.

40.5.42.16 [Foreign Currency Expenses]{.underline}. Travelers are
entitled to reimbursement for commissions paid to exchange foreign
currency.