GAO

United States General Accounting Office

Financial Management Series

May 2000 TRAVEL SYSTEM

REQUIREMENTS

Checklist for

Reviewing Systems

Under the Federal

Financial Management

Improvement Act

GAO/AIMD-21.2.8
GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

______________________________________________________________________________

CONTENTS

______________________________________________________________________________

Overview 5

Authoritative Guidance 6

How to Use This Checklist 7

Travel System Requirements 9

General 11

Travel Authorization 15

Travel Advances 18

Travel Vouchers 20

Local Travel 25

Non-Federal Sponsored Travel 26

Temporary/Permanent Change of Station 27

Interface Requirements 56

Reports 58

System Administration 60

Records Retention 62

Figure

Figure 1: Agency Systems Architecture 5

Abbreviations

CMTR combined marginal tax rate

CONUS continental United States

DOD Department of Defense

DSSR Department of State Standardized Regulations

EFT electronic funds transfer

FFMIA Federal Financial Management Improvement Act

FFMSR Federal Financial Management System Requirements

FICA Federal Insurance Contributions Act

FMFIA Federal Managers’ Financial Integrity Act

FTR Federal Travel Regulation

GBL government bill of lading

GPEA Government Paperwork Elimination Act

GRS General Records Schedule

GSA General Services Administration

GTR government transportation request

IRS Internal Revenue Service

JFMIP Joint Financial Management Improvement Program

JTR Joint Travel Regulations

M&IE meals and incidental expenses

NARA National Archives and Records Administration

OMB Office of Management and Budget

OPAC on-line payment and collection (continued)
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OPM Office of Personnel Management

PCS permanent change of station

POV privately owned vehicle

RIT relocation income tax

SES Senior Executive Service

SSN Social Security Number

TCS temporary change of station

TDY temporary duty

WTA withholding tax allowance
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______________________________________________________________________________

PREFACE

______________________________________________________________________________

B-285145

The Federal Financial Management Improvement Act (FFMIA) of 1996 requires, among

other things, that agencies implement and maintain financial management systems that

substantially comply with federal financial management systems requirements. These

requirements are detailed in the Financial Management Systems Requirements series

issued by the Joint Financial Management Improvement Program (JFMIP) and in Office

of Management and Budget (OMB) Circular A-127, Financial Management Systems, and

OMB’s Implementation Guidance for the Federal Financial Management Improvement

Act (FFMIA) of 1996, issued September 9, 1997. JFMIP intends for the requirements to

promote understanding of key financial management systems concepts and requirements,

to provide a framework for establishing integrated financial management systems to

support program and financial managers, and to describe specific requirements of

individual types of financial management systems.

We are issuing this checklist that reflects JFMIP’s revised Travel System Requirements

(July 1999) to assist (1) agencies in implementing and monitoring their travel systems and

(2) managers and auditors in reviewing their travel systems to determine if they

substantially comply with FFMIA. This checklist is not required to be used in assessing

the travel system. It is provided as a tool for use by experienced staff. This checklist, the

JFMIP source document, and the two previously mentioned OMB documents should be

used concurrently. Experienced judgment must be applied in the interpretation and

application of this tool to enable a user to consider the impact of the completed checklist

on an entire travel system and whether the system, as a whole, substantially complies

with requirements.

Additional copies of the checklist can be obtained from Room 1100, 700 4th Street NW,

U.S. General Accounting Office, Washington, D.C. 20548, or by calling (202) 512-6000 or

TDD (202) 512-2537. This checklist replaces GAO’s previously issued exposure draft of

the Travel System Checklist (December 1999) and is available on the Internet on GAO’s

Home Page (www.gao.gov) under “Other Publications.”

Jeffrey C. Steinhoff

Assistant Comptroller General

Accounting and Information Management Division
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(BLANK)
Page 5 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

______________________________________________________________________________

OVERVIEW

______________________________________________________________________________

The Federal Financial Management Improvement Act (FFMIA) of 1996 requires, among

other things, that agencies implement and maintain financial management systems that

substantially comply with federal financial management systems requirements. These

system requirements are detailed in the Financial Management Systems Requirements

series issued by the Joint Financial Management Improvement Program (JFMIP)1

and

Office of Management and Budget (OMB) Circular A-127, Financial Management Systems.

JFMIP requirements documents identify (1) a framework for financial management

systems, (2) core financial systems requirements, and (3) 16 other financial and mixed

systems supporting agency operations, not all of which are applicable to all agencies.

Figure 1 is the JFMIP model that illustrates how these systems interrelate in an agency's

overall systems architecture.

Figure 1: Agency Systems Architecture

Source: JFMIP Travel System Requirements (July 1999).

1

JFMIP is a joint cooperative undertaking of the Office of Management and Budget, the

General Accounting Office, the Department of Treasury, and the Office of Personnel

Management, working in cooperation with each other and with operating agencies to

improve financial management practices throughout the government. The program was

initiated in 1948 by the Secretary of the Treasury, the Director of the Bureau of the

Budget (now OMB), and the Comptroller General and was given statutory authorization

in the Budget and Accounting Procedures Act of 1950. The Civil Service Commission,

now the Office of Personnel Management (OPM), joined JFMIP in 1966.
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To date, JFMIP has issued the framework and systems requirements for the core financial

system and 7 of the 16 systems identified in the architecture. (See figure 1.) 2

We are issuing this checklist that reflects JFMIP’s revised Travel System Requirements

(July 1999) to assist (1) agencies in implementing and monitoring their travel systems and

(2) managers and auditors in reviewing agency travel systems to determine if they

substantially comply with FFMIA. This checklist is not required to be used in assessing

the travel system. It is provided as a tool for use by experienced staff. This checklist, the

JFMIP source document, OMB Circular A-127, and OMB’s Implementation Guidance for

the Federal Financial Management Improvement Act (FFMIA) of 1996, issued

September 9, 1997, should be used concurrently. Experienced judgement must be applied

in the interpretation and application of this tool to enable a user to consider the impact of

the completed checklist on the entire travel system and whether the system, as a whole,

substantially complies with requirements.

Authoritative Guidance

OMB Circular A-127 and OMB’s implementation guidance provide the basis for assessing

whether agencies implement and maintain their financial management systems in

substantial compliance with FFMIA. The implementation guidance identifies various

criteria that an agency must meet to substantially comply with these requirements. One

of the criteria listed in the OMB guidance is the JFMIP systems requirements series.

The source of all the questions in this checklist is the JFMIP Travel System Requirements

(JFMIP-SR-99-9, July 1999). This JFMIP document is an update of the January 1991

JFMIP Travel System Requirements document for government civilian employees. This

update reflects the current travel environment and new legislative and regulatory

requirements, including the Federal Financial Management Improvement Act (FFMIA). It

should be noted, however, that the checklist is based on the existing published JFMIP

standards and that changes in laws, regulations, and standards and practices since the

standards were issued are not included in the checklist.

The revised JFMIP document defines mandatory and value-added functional

requirements for system administration and major elements of the travel process. The

mandatory requirements describe what the system must do and consist of the minimum

acceptable functionality necessary to establish a system or are based on federal laws and

regulations. Mandatory requirements are those against which agency heads evaluate

their systems to determine substantial compliance with system requirements under

FFMIA. These requirements apply to existing systems in operations and new systems

2

Thus far, the series includes the (1) Framework for Federal Financial Management

Systems, (2) Core Financial System Requirements, (3) Inventory System Requirements,

(4) Seized/Forfeited Asset System Requirements, (5) Direct Loan System Requirements,

(6) Guaranteed Loan System Requirements, (7) Travel System Requirements, (8) Human

Resources & Payroll Systems Requirements, and (9) System Requirements for Managerial

Cost Accounting. In early 1998, JFMIP decided to initiate projects to update system

requirements documents that were not current with regulations and legislation. JFMIP

also planned to initiate projects to complete the remaining systems requirements where

none currently exist.
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planned or under development. The checklist uses “(M)” immediately following the

question to indicate that it is mandatory for the system to do that.

The value-added requirements describe features or characteristics and may consist of any

combination of the following: (1) using state-of-the-art technology, (2) employing the

preferred or best business practices, or (3) meeting the special management needs of an

individual agency. Value-added, optional, and other similar terminology may be used to

describe this category of requirements. Agencies should consider value-added features

when judging systems options. The need for these value-added features in agency

systems is left to the discretion of each agency head. Value-added features support the

degree to which agencies can migrate to an automated travel system. The checklist uses

“(V)” immediately following the question to indicate that the item is value added rather

than mandatory.

How to Use This Checklist

OMB’s 1997 implementation guidance provides chief financial officers and inspectors

general with a means for determining whether their agencies’ financial management

systems substantially comply with federal financial management systems requirements.

The annual reporting required pursuant to section 4 of the Federal Managers’ Financial

Integrity Act (FMFIA) is one of the means to assist agencies in the determination of

substantial compliance. Agencies can also use this checklist as a tool to help determine

annual compliance with section 4 of this act.3

Filling out this checklist will allow agencies to systematically determine whether specific

system requirements are being met. In determining substantial compliance, agencies

should assess the results of the completed checklist on the travel system requirements

taken as a whole.

3

In addition, the CFO Council has charged the Financial Systems Committee with

developing implementation guidance for performing FFMIA compliance reviews. The

CFO Council and JFMIP plan to jointly issue the guidance.

The checklist contains three columns with the first citing the question followed by either

“(M)” for mandatory requirements or “(V)” for value added. Use the second column to

answer each question “yes,” “no,” or “na.” Use the third column to explain your answer.

A “yes” answer should indicate that the agency’s travel system provides for the capability

described in the question. For each “yes” answer, the third column should contain a brief

description of how the travel system satisfies that capability and should also refer to a

source that explains or shows the capability.

A “no” answer indicates that the capability does not exist. For a “no” answer, the third

column should provide an explanation and, where applicable, a reference to any related

supporting documentation (e.g., the agency is working on modifying or implementing its

travel system to have the capability available in subsequent years, management believes

the capability is not cost-effective and will not enhance the travel system’s ability to

manage operations). Cost-benefit studies, or other reasoning, that supports a “no”

answer should be identified in the explanation column. If there are no cost-benefit

studies or other support, a full explanation should be provided.
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“No” answers should not be viewed individually or taken out of context. Rather, “no”

answers should be assessed as to the impact on the overall travel system and the extent

to which the “no” answers inhibit the entire travel system from meeting substantial

compliance.

Certain questions within the checklist may not be applicable to the agency. Answer such

nonapplicable question(s) with “na” and provide an appropriate explanation in the third

column.
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______________________________________________________________________________

TRAVEL SYSTEM REQUIREMENTS

______________________________________________________________________________

The travel system requirements document defines mandatory and value-added functional

requirements for the following travel process elements that are described below

(1) general, (2) travel authorization, (3) travel advances, (4) travel vouchers, (5) local

travel, (6) nonfederal-sponsored travel, (7) temporary/permanent change of station,

(8) interface requirements, (9) reports, (10) system administration, and (11) records

retention.

1. General provides requirements common to all travel functions. (The checklist

questions for this area are drawn from p. 10 of the JFMIP source document.)

2. Travel authorization provides requirements for the system’s capability to create

travel authorizations and provide funds availability when appropriate (e.g.,

specific trip authorization). (The checklist questions for this area are drawn from

p. 11 of the JFMIP source document.)

3. Travel advances provides requirements for the system’s ability to issue authorized

travel advances for the estimated cash transaction expenses before travel is begun

or while travel is being performed. (The checklist questions for this area are

drawn from p. 12 of the JFMIP source document.)

4. Travel vouchers provides requirements for the system’s ability to have travelers

submit a travel claim within the required time and in accordance with travel

policies. (The checklist questions for this area are drawn from pp. 13-14 of the

JFMIP source document.)

5. Local travel provides requirements for the system’s capability to have users

produce a local travel voucher by entering selected data into the system to

activate an obligation and payment for local travel. (The checklist questions for

this area are drawn from p. 15 of the JFMIP source document.)

6. Nonfederal-sponsored travel provides requirements for the travel system’s ability

to track and report the travel process for the acceptance of payment in-cash or inkind for services from nonfederal sources to defray in whole or in part the travel

or related expenses of federal employees in accordance with Federal Travel

Regulation 304. (The checklist questions for this area are drawn from p. 16 of the

JFMIP source document.)

7. Temporary/permanent change of station provides requirements that the system

must meet when relocation (either a temporary change of station (TCS) or a

permanent change of station (PCS)) is authorized at government expense. (The

checklist questions for this area are drawn from pp. 17-29 of the JFMIP source

document.)

8. Interface requirements provides the requirements necessary for the system to

provide travel activity transactions to the core financial system. (The checklist

questions for this area are drawn from p. 30 of the JFMIP source document.)
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Travel System Requirements

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9. Reports provides the requirements for the system having the capability to

generate the required standard, ad hoc, and query reports for all standard data

elements as required by the Federal Travel Regulation (FTR). (The checklist

questions for this area are drawn from p. 31 of the JFMIP source document.)

10. System administration provides the requirements for the centralized control and

administration of the travel system. (The checklist questions for this area are

drawn from p. 32 of the JFMIP source document.)

11. Records retention provides the requirements for records created within the

federal government. (The checklist questions for this area are drawn from p. 33 of

the source document.)

The checklist questions follow the JFMIP source document. It should be noted that not

all questions will apply in all situations and, as with the use of any checklist, professional

judgment should be exercised. Using the JFMIP source document and its “Appendix B:

Glossary,” which defines terms used, along with the two previously mentioned OMB

documents, will help ensure that the user is cognizant of the background information

necessary to fully understand the questions.
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Travel System Requirements

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General

Yes/no

na Explanation

1. Does the system provide the

capability to maintain the order

of precedence for executing

each travel step (i.e.,

authorization must precede a

voucher, etc.)? (M)

2. Does the system provide an

override capability to change

the order of precedence of the

processing steps to handle

unusual travel demands? (M)

3. Does the system provide the

capability to capture required

standard data elements

contained in FTR? (M)

4. Does the system provide the

flexibility to accommodate

additional data elements

necessary to meet agency

needs? (M)

5. Does the system maintain

adequate separation of duties?

(M)

6. Does the system provide

controls to prevent the creation

of duplicate travel documents?

(M)

7. Does the system provide for

fault-free performance of any

data with dates prior to,

through, and beyond January 1,

2000? (M)

8. Does the system provide the

ability to cite multiple funding

sources and the ability to

designate travel costs by

funding source (e.g., dollar
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General

Yes/no

na Explanation

amount, percentage allocation)?

(M)

9. Does the system provide for

coding and processing features

that will link all phases of travel

together (i.e., travel

authorization, travel approval,

etc)? (See illustration 4 in the

JFMIP source document.) (M)

10. By October 21, 2003, does the

system provide for appropriate

electronic authentication

technologies to verify the

identity of the sender and the

integrity of the electronic

content that satisfies OMB’s

implementation requirements of

the Government Paperwork

Elimination Act (GPEA), Public

Law 105-277? (M)

11. Does the system provide for an

audit trail of historical data that

identifies input, correction,

amendment, cancellation, and

approval? (M)

12. Does the system provide for the

use of mandated federal travel

charge cards? (M)

13. Is the system able to maintain

and send a record of expenses

for a same-day trip of more than

12 hours but less than 24 hours

with no lodging to the payroll

system to be included in the

employee’s Form W-2, Wage and

Tax Statement? (M)

14. Is the system also able to report

and send the employer’s

matching tax amounts to the

payroll system? (M)
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Travel System Requirements

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General

Yes/no

na Explanation

15. Does the system provide for

substantiating lodging expenses

and other authorized expenses

costing $75 or more in

accordance with FTR 301-52?

(M)

16. Does the system provide the

ability to address foreign

currency conversions and

fluctuations? (V)

17. Does the system provide for the

electronic routing of travel

documents to reviewing and

approving officials? (V)

18. Does the system provide the

ability to electronically route

approved documents based on

agency-defined criteria? (V)

19. Does the system provide for an

on-line search capability based

on user-defined parameters?

(V)

20. Does the system provide the

capability to allow a user to drill

down from summary data to

detail data? (V)

21. Does the system provide for a

tracking system that will allow

employees to determine the

status of any travel document at

any time? (V)

22. Does the system provide the

capability to insert free form

text or comments? (V)

23. Does the system provide the

capability to allow automatic

deobligation on prior year

blanket obligations? (V)
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Travel System Requirements

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General

Yes/no

na Explanation

24. Does the system provide the

capability to download travel

information from the agency’s

Travel Management System?

(V)
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Travel System Requirements

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Travel authorization

Yes/no

na Explanation

1. Does the system provide the

capability to create travel

authorizations? (M)

2. Does the system allow for

processing various types of

travel authorizations, including

unlimited open, limited open,

and trip-by-trip? (M)

3. Does the system provide for

determining whether the

traveler is a holder of a

government-issued charge card?

(M)

4. Does the system allow for the

option of specific authorization

or prior-approved travel

arrangements as required by

FTR 301-2? (M)

5. Does the system provide for

verification that authorization

exists and that funds are

available? (M)

6. Does the system provide for the

capability to process travel

authorizations with split fiscal

year funding and with multiple

funding? (M)

7. Is the system able to record

detailed itinerary information?

(M)

8. Does the system calculate

authorized per diem (including

for non-workdays, interrupted

travel, and reduced per diem

rates) and meals and incidental

expenses (M&IE) based on the

temporary duty (TDY) location?

(M)
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Travel authorization

Yes/no

na Explanation

9. Does the system provide the

capability to interface with the

agency’s Travel Management

System in accordance with FTR

301-73, effective January 1,

2001? (M)

10. Does the system allow the

correction, amendment, and

cancellation of the travel

authorization with appropriate

reviewing and approving

controls and allow for

notification to the traveler and

the accounting office? (M)

11. Does the system provide the

capability to display defined

messages to the user regarding

certification statements, Privacy

Act Statement, standard clauses

for required receipts, supporting

documentation requirements,

etc., and justification statements

for use of special travel

arrangements? (M)

12. Does the system allow for

processing an annual unlimited

open travel authorization

without recording an estimated

obligation amount for each trip

prior to travel? (V)

13. Does the system provide for the

retention of the traveler’s profile

(e.g., name, mailing address,

internal number, e-mail address,

bank account, Social Security

Number (SSN), payment

address, permanent duty

station, organization, position

title, office phone, tickets and

seating preferences) for

subsequent travel actions? (V)
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Travel System Requirements

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Travel authorization

Yes/no

na Explanation

14. Does the system provide for an

automated interface of

accounting codes and funds

availability with the core

system? (V)

15. Does the system support the use

of a voice recognition system in

the reservation system? (V)

16. Does the system have the ability

to obligate travel funds based

on estimated costs and liquidate

on actual costs at the point of

individual trip approval? (V)
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Travel System Requirements

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Travel advances

Yes/no

na Explanation

1. Does the travel advance

function provide for entry,

processing, approval, and the

payment and liquidation of

government funds if the

government issues an advance

in the form of currency,

traveler’s checks, or electronic

funds transfer (EFT) under

exceptional procedures? (M)

2. Does the travel advance

function provide for the

tracking, aging, and control of

advances? (M)

3. Does the system provide the

capability to set, change, and

apply established limits on

travel advances? (M)

4. Does the system provide for

limiting the allowed advance

based upon transportation

method (Government

Transportation Request (GTR)

vs. non-GTR), subsistence rates,

miscellaneous expenses, and

possession of a charge card?

(M)

5. Does the system allow travel

advance information to be

accessible in travel voucher

preparation? (M)

6. Does the system integrate the

issuance and control of the

travel advances with the travel

voucher payment process to

ensure that the advance is

liquidated or collected prior to

the issuance of a payment to the

traveler? (M)
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Travel System Requirements

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Travel advances

Yes/no

na Explanation

7. Does the system provide the

capability not to liquidate when

the traveler has been authorized

a “retained” travel advance in

accordance with FTR 301-51?

(M)

8. Does the system provide data

for the automatic aging of

outstanding travel advances

based on the end-of-trip date

and generate follow-up notices

to the travelers and

administrative staff concerning

delinquent advances affecting

payroll offsets or other means

of collection? (M)

9. Does the system provide for

reporting to the Internal

Revenue Service (IRS)

delinquent travel advances as

taxable income to the traveler?

(M)
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Travel System Requirements

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Travel vouchers

Yes/no

na Explanation

1. Does the system provide for

input by both travelers and

designated officials at central

and/or remote locations? (M)

2. Does the system provide for

(1) automated point-of-entry

input, (2) ease of use with

adequate direction, (3) prompts

to lead the user through the

program, and (4) collecting the

necessary information to

prepare the voucher? (M)

3. Does the system provide the

capability to draw upon the

information reflected on the

travel authorization and/or

government cash advance

provided to the traveler? (M)

4. Does the system prepare the

voucher/claim as required

consistent with authorizing

type, including unlimited open,

limited open, and trip-by-trip?

(M)

5. Does the system access the

appropriate per diem and

mileage allowances? (M)

6. Does the system allow for

recording the date of departure

from, and arrival at, the official

duty station or any other place

when travel begins, ends, or

requires overnight lodging?

(M)

7. Does the system provide the

capability to calculate

authorized mileage allowances

and per diem amounts

(including for non-workdays,
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Travel vouchers

Yes/no

na Explanation

interrupted travel and reduced

per diem rates) based on TDY

location and other related

information? (M)

8. Does the system provide the

capability to compute M&IE

allowance rates based on travel

completed?

• More than 12 hours but less

than 24 – 75 percent of the

applicable M&IE rate.

• Twenty-four hours or more,

on day of departure – 75

percent of the applicable

M&IE rate.

• Twenty-four hours or more,

on full days of travel – 100

percent of the applicable

M&IE rate.

• Twenty-four hours or more,

on last day of travel – 75

percent of the applicable

M&IE rate.

• Meals provided in

accordance with FTR 301-

11. (M)

9. Does the system allow entering

approved or official subsistence

rates, mileage allowance, etc.,

when not available in the travel

system? (M)

10. Does the system process

partial/interim vouchers against

a travel authorization to

expedite liquidation related to

travel obligations? (M)

11. Does the system provide the

traveler the capability to create

and modify travel vouchers

before final approval? The

voucher then would be
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Travel System Requirements

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Travel vouchers

Yes/no

na Explanation

forwarded to the approving

official. The approving official

would either deny and remand it

to the traveler or approve it and

forward it for payment. (M)

12. Does the system process

amended vouchers with

appropriate reviewing and

approving controls and provide

the capability to update related

systems/modules? (M)

13. Does the system allow for

special routing and approval

levels for certain

classes/conditions of travel as

required by FTR 301-2? (M)

14. Does the system provide the

capability to display defined

messages to the user regarding

required receipts for lodgings

and authorized expenses

incurred costing $75 or more;

surrendering unused, partially

used, or downgraded/exchanged

tickets; refund certificates, etc.;

supporting documentation

requirements; and justification

and certification statements?

(M)

15. Does the system provide a

tracking capability that will

allow travelers, payment offices,

etc., to determine the status of

any voucher/claim? (M)

16. Is the system capable of

generating a series of notices

when information has not been

submitted timely as specified by

FTR 301-51 and 301-52? (M)
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Travel vouchers

Yes/no

na Explanation

17. Does the system provide

information to allow for offset

of funds to indebtedness

through salary offset, a

retirement credit, or other

amount owed the employee?

(M)

18. Does the system provide for

matching of travel vouchers

with the travel authorizations

and/or centrally issued

passenger tickets and provide

for audit of the claim in

accordance with FTR and

Department of State

Standardized Regulations

(DSSR) for temporary duty

travel of all civilian agency

government travelers? The

Joint Travel Regulations (JTR)

implement the FTR and DSSR

for all Department of Defense

(DOD) civilian employees. (M)

19. Does the system provide for a

random sampling of travel

vouchers for voucher audits,

information requirements, or

other purposes based on criteria

as determined by the agency?

Statistical sampling

requirements are contained in

GAO’s Policy and Procedures

Manual for Guidance of Federal

Agencies, Title 7—Fiscal

Guidance. (M)

20. Does the system provide the

capability to enter the “Direct

Billed” amount for costs such as

On-Line Payment and Collection

(OPAC) billings by the

Department of State for

employees stationed overseas,

and lodging, airline, and car

rental that are billed directly to
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 24 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Travel vouchers

Yes/no

na Explanation

the agency for payment, but not

included in the calculation of

payment to the traveler? (V)

21. Does the system provide a

mechanism that allows the

traveler to designate applicable

amounts to be paid to a charge

card contractor and/or

reimbursement to the traveler

(split disbursement)? (V)

22. Does the system provide for

electronic notification to

travelers of payments made by

disbursing offices or for

disallowance of a claim for an

expense? (V)

23. Does the system allow for

agency flexibility in defining

message contents? (V)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 25 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Local travel

Yes/no

na Explanation

1. Does the system provide the

capability for users to produce a

local travel voucher by entering

selected data into the system to

activate an obligation and

payment of local travel? (M)

2. Does the system provide the

capability to compute mileage

allowances? (M)

3. Does the system provide the

capability to change the

appropriate accounting

classification data? (M)

4. Does the system provide for

funds availability? (M)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 26 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Nonfederal-sponsored travel

Yes/no

na Explanation

1. Does the system track and

report the travel process for the

acceptance of payment in-cash

or in-kind acceptance of

services from nonfederal

sources to defray in whole or in

part the travel or related

expenses of federal employees

in accordance with FTR 304-1?

(M)

2. Does the system provide a

mechanism to assure that

sponsored travel is

administratively approved by

the agency designated official

prior to final approval of the

travel authorization? (M)

3. Does the system provide for the

approval, or disapproval, by a

designated individual of the

approval office at central and/or

remote locations? (M)

4. Does the system provide the

capability to indicate the

amounts and entitlements to be

paid by the government and

those to be paid by the

sponsoring organization (e.g., if

the government authorizes

payment of the traveler's meals

and incidental expenses and the

sponsoring organization is

paying for the hotel and airfare

(services in-kind), then this

must be clearly shown on the

travel authorization)? (M)

5. Does the system show

estimated amounts where actual

amounts are unknown? (M)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 27 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent change of

station

Yes/no

na Explanation

1. Does the system provide the

capability to capture the

following required information?

• Effective date of the transfer

or appointment followed by

a 1 year service agreement,

unless separated for reasons

beyond employee’s control

that are acceptable to the

agency.

• Time limit for beginning

travel and transportation not

to exceed 2 years from the

effective date of the

employee’s transfer or

appointment and not to

exceed 3 years when the 2-

year limitation for

completion of residence

(sale and purchase or lease)

transactions is extended 1

year by the head of the

agency or his/her designee.

• Allowance alternative

option selected when two or

more members of the same

immediate family are

employed by the

government. In applying

these alternatives, provide

that other members of the

immediate family not

receive duplicate

allowances.

• Process reimbursement for

not more than one return

trip during each agreed

period of service at a postof-duty for prior return of

immediate family. (M)

2. Does the system provide the

capability to calculate

maximums or limitations
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 28 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

available for the allowances

provided in the following

summary chart? (M)

Allowance Transferees

permanent

change of

station (PCS)

Transferees

temporary

change of

station (TCS)

New

appointees

Senior

executive

service (SES)

last move

home

Househunting

trip

X X***

Transportation

(including

family)

XXXX

Per diem

(including

family)

X X X* X*

Transportation

of household

goods

XXXX

Temporary

storage

XXXX

Nontemporary

storage

LIMITED LIMITED LIMITED

Transportation

of mobile home

XXXX

Temporary

quarters

subsistence

expense

X X***

Residence

transaction

(real estate

expenses)

X 

Relocation

services (PMS

listed below)

X

Miscellaneous

expenses

allowance

X X

Property

management

services (PMS)

X**  X
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 29 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Allowance Transferees

permanent

change of

station (PCS)

Transferees

temporary

change of

station (TCS)

New

appointees

Senior

executive

service (SES)

last move

home

Transportation

of privately

owned vehicle

(POV)

XXX

Withholding tax

allowance

(WTA)

X X

Relocation

income tax

(RIT)

allowance

X X

* Family per diem NOT provided for a new appointee or SES last move home

** Foreign PCS only (until implementation of HR 930)

*** Agency option to pay for TCS

**** Excludes foreign PCS

Temporary/permanent

change of station

Yes/no

na Explanation

3. Does the system provide onscreen instructions or prompts

as to how calculations/formulas

are performed for allowances?

(M)

4. Does the system provide a

“Remarks” field to enter

comments? (M)

5. Does the system provide the

capability to display defined

messages to the traveler and/or

travel administrator regarding

statements, justifications, and

certifications? Warning

messages or guidelines should

include at least some

identification as to where the

traveler should go for additional
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 30 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

information. For example, if

another level for fund

certification or approval is

required, or if receipts or

additional documents are

required for certain activities,

the system should provide such

a message when the order is

prepared. In addition, when the

voucher segment of the system

is activated, the requirement

should appear again so that all

necessary documentation is

available for voucher audit. (M)

6. Does the system allow for

recomputing allowances and

making appropriate

adjustments? (M)

7. Does the system provide the

capability to offset entitlements

against any indebtedness to the

government (e.g., RIT allowance

results in a negative amount)?

(M)

8. Does the system provide for

liquidating travel advances from

more than one entitlement if

submitted on one voucher? (M)

9. Does the system provide for

withholding federal or Puerto

Rico, state, local, hospital

insurance, and Federal

Insurance Contributions Act

(FICA) tax at the withholding

rate applicable to supplemental

wages on the original voucher

when submitted? Use the

“gross-up formula” in FTR 302-

11. (M)

10. Is the system able to maintain a

record of all relocation
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 31 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

expenses (those taxable and

nontaxable), regardless of what

system paid the expenses, and

send a record of the expenses,

including temporary

assignments that are expected

to exceed 1 year, to the payroll

system to be included in the

employee’s Form W-2, Wage and

Tax Statement, or provided as a

separate W-2 for relocation

expenses, as appropriate? (M)

11. Is the system also able to report

and send the employer’s

matching tax amounts to the

payroll system? (M)

12. Is the system able to annually

consolidate total amount of

employee’s WTAs, the amount

of moving expense

reimbursements, and RITs paid

during the applicable year and

provide an itemized list to the

employee to facilitate filing RIT

claims and income tax returns?

(M)

Allowance for househunting trip

(PCS and TCS transferee only)

13. Does the system (1) provide for

the reimbursement maximums

or limitations applicable to

regulatory provisions in effect

on the employee’s date of travel

and (2) allow for entering

appropriate data for various

options of method of

reimbursements, including daily

itemization of actual expenses?

• Reimbursement:

• Actual transportation
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 32 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

costs for employee

and/or spouse.

• Subsistence for one of

the following:

• Fixed amount.

• No itemization or

receipts required

for lodging and

M&IE.

• Perform trip

either together or

separately, but

limited to cost as

if traveled

together:

• Employee

accompanied

by spouse

(even if both

are

employees

with separate

authorizations) OR if

employee

and spouse

take separate

trips:

multiply

applicable

locality rate

by 6.25.

• Employee

only: multiply

applicable

locality rate

by 5.

• Lodgings plus:

• When

accompanying

employee –

spouse

authorized 75

percent of per

diem rate to

which employee
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 33 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

is entitled; if

employee

receives less

than minimum

per diem rate of

$6, spouse

receives same

rate as the

employee is

entitled.

• When not

accompanying

employee –

spouse

authorized per

diem rate to

which the

employee is

entitled.

• Lesser of the

maximum per diem

rate for the locality

where the employee

seeks residence

quarters or for the

locality where the

employee obtains

lodging

accommodations.

(M)

14. Does the system provide the

capability to set, change, and

apply limits on travel advances

for househunting trips as set

forth in FTR 302-4? (M)

15. Does the system provide the

capability to capture the

following required information?

• Limited to employee and/or

spouse.

• Limited to one round trip;

duration authorized by the

agency under FTR 302-4, not
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 34 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

to exceed 10 calendar days.

• Specific distance limitations

applicable to individual

allowances for

househunting trips:

• Both old and new

official stations are

located within the

United States.

• Not assigned to

government or other

prearranged housing at

new official station.

• Old and new official

stations are 75 or more

miles apart.

• Not authorized for:

• New appointees.

• Employees assigned

under the Government

Employee’s Training

Act. (M)

Allowance for enroute travel

and transportation of employee

and immediate family (PCS and

TCS transferee, new appointee,

and SES last move home;

excludes per diem for family of

new appointee and SES last

move home)

16. Does the system (1) provide for

the reimbursement maximums

or limitations applicable to

regulatory provisions in effect

on the employee’s or new

appointee’s effective date of

transfer or appointment and

(2) allow for entering

appropriate data for various

options of method of

reimbursements, including daily

itemization of actual expenses?
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 35 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

• Reimbursement:

• Actual transportation

costs for employee and

immediate family:

• Common carrier,

government vehicle,

POV, special

conveyance.

• Mileage if performed by

POV for transfer:

• Rate determined by

number of occupants

of automobile or as

prescribed by head

of agency.

• Not less than an

average of 300 miles

per calendar day –

daily minimum

driving distance.

• Per diem for employee

and immediate family:

• Travel time must be

more than 12 hours.

• Employee within

continental United

States (CONUS) -

standard CONUS

rate.

• Immediate family:

• Spouse when

accompanying

employee:

• Spouse

authorized 75

percent of

per diem rate

to which the

employee is

entitled.

• If the

employee

receives less

than

minimum per

diem rate of
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 36 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

$6, spouse

receives

same rate as

the employee

is entitled.

• Paid on the

basis of

actual time

used to

complete the

trip;

computed on

minimum

driving

distance per

day at not

less than 300

miles per

calendar day.

• Spouse when not

accompanying

employee:

• Spouse

authorized

per diem rate

to which the

employee is

entitled.

• Each member of

immediate family

authorized as

follows:

• Age 12 or

older: 75

percent of

the per diem.

• Under 12

years of age:

50 percent of

the per diem.

• If the

employee

receives less

than

minimum per

diem rate of
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 37 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

$6, member

receives

same rate as

the employee

is entitled.

• Excludes per diem

allowances for

members of the

immediate families

of:

• New appointees.

• Employees

assigned to posts

of duty outside

CONUS in

connection with

overseas tour

renewal

agreement travel.

• Employees

assigned to posts

of duty outside

CONUS

returning to

places of actual

residence for

separation.

• Employees

assigned under

Government

Employees

Training Act.

(M)

17. Does the system provide the

capability to set, change, and

apply limits on travel advances?

• Authorized for:

• Estimated per diem,

mileage, common carrier

(less than $100) for

employee and immediate

family as set forth in

FTR 302-2.
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 38 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

• Not authorized for:

• Overseas tour renewal

agreement travel as set

forth in FTR 302-2.

• Separation for

retirement as set forth in

FTR 302-1.

• Government Bill of

Lading (GBL) or

purchase order as set

forth in FTR 302-7 and

302-8. (M)

18. Does the system provide the

capability to capture the

following required information?

• Specific distance limitations

applicable to change of

official station:

• At least 10 miles

distance from the old

official station. (M)

Allowance for transportation of

household goods (PCS and TCS

transferee, new appointee, and

SES last move home)

19. Does the system (1) provide for

the reimbursement maximums

or limitations applicable to

regulatory provisions in effect

on the employee’s or new

appointee’s effective date of

transfer or appointment and

(2) allow for entering

appropriate data for various

options of method of

reimbursements, including daily

itemization of actual expenses?

• Temporary storage:

• Reimbursement:

• Commuted rate

system method
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 39 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

(within U.S.):

• Employee makes

own

arrangements/

pays carrier or

transports by

noncommercial

means:

• Insurance

allowed only

when

common

carrier is

utilized.

• Employee paid in

accordance with

Schedules of

Commuted

Rates:

• Multiply

number of

hundreds of

pounds

shipped

(within the

maximum

weight

allowance)

by the

applicable

rate per

hundred

pounds for

the distance

shipped as

shown in the

commuted

rate

schedule.

• Temporary

storage not to

exceed

commuted rates

stated separately

in the Schedule

of Commuted
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 40 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

Rates.

• Limited to

incurred

expenses—not to

exceed

maximum

amount

government

would have

incurred by GRL.

• Actual expense

method (within or

outside U.S.):

• Government

ships household

goods by GBL,

not by employee.

(M)

20. Does the system provide the

capability to capture the

required following information?

• Weight limitation:

• 18,000 lbs. net weight of

stored and transported

goods. (If part of

household goods are

retained overseas in

connection with prior

return of family,

aggregate weight of both

shipments cannot

exceed weight limit.)

• Temporary storage:

• Limited to 90 days at

origin/destination; may

be extended 90 days.

• Nontemporary storage:

• For PCS – limited to

remote or isolated

locations.

• Time limitations:

• Within U.S. – not to

exceed 1 year; may

extend in
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 41 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

accordance with

length of an

employee’s

assignment at an

isolated official

station.

• Outside U.S. – Not to

exceed the length of

the employee’s tour

of duty at the

overseas station plus

1 month prior to the

time tour begins.

• DOD overseas

teachers – Not to

exceed the period of

the recess between 2

consecutive school

years.

• For TCS – Limited to

the length of the

assignment, up to a

maximum of 30

months. (M)

21. Does the system provide the

capability to set, change, and

apply limits on travel advances

as follows?

• Authorized for:

• Transportation and

temporary storage of

household goods as set

forth in FTR 302-8.

• Not authorized for:

• Nontemporary storage

of household goods as

set forth in FTR 302-9.

(M)

22. Does the system provide access

to Schedules of Commuted

Rates and GBL rates for moving

and storage of household goods

and allow comparison? (M)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 42 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

Allowance for transportation of

mobile homes (PCS and TCS

transferee, new appointee, and

SES last move home)

23. Does the system (1) provide for

the reimbursement maximums

or limitations applicable to

regulatory provisions in effect

on the employee’s or new

appointee’s effective date of

transfer or appointment and

(2) allow for entering

appropriate data for various

options of method of

reimbursements, including daily

itemization of actual expenses?

• Reimbursement:

• Preparation costs.

• Overland transportation:

• Common carrier.

• Mileage allowance:

• POV based on

number of

occupants of

automobile.

• Standard

highway mileage

guides or actual

miles.

• POV mileage

specified in FTR,

if towed.

• Geographic

limitations – CONUS,

Alaska, Canada.

• Over water

transportation:

• Geographic

limitations – CONUS,

Alaska.

• Cannot exceed the

maximum amount that

would be allowable for

transportation and 90
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 43 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

days’ temporary storage

of household goods.

(M)

24. Does the system provide the

capability to set, change, and

apply limits on travel advances

as set forth in FTR 302-7? (M)

Allowance for temporary

quarters subsistence expense

(PCS transferee and agency

option for TCS transferee)

25. Does the system (1) provide for

the reimbursement maximums

or limitations applicable to

regulatory provisions in effect

on the employee’s effective date

of transfer and (2) allow for

entering appropriate data for

various options of method of

reimbursements, including daily

itemization of actual expenses?

• Reimbursement:

• Fixed method:

• Limited to 30 days,

no extension

allowed.

• No receipts required.

• Sum of calculations

based on maximum

locality per diem rate

at new duty station

(employee 75

percent, dependents

25 percent).

• Actual method:

• Receipts required.

• Expenses incurred

not to exceed

maximum 30-day

incremental amount.

• Regardless of U.S.

location, authorized
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 44 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

per diem based on

standard CONUS

rate (e.g., CONUS

rate of $80/day):

• Employee (first

30 days - $80/100

percent, over 30

days - $60/75

percent).

• Spouse/family

member over 12

(first 30 days -

$60/75 percent,

over 30 days -

$40/50 percent).

• Family member

under 12 (first 30

days - $40/50

percent, over 30

days - $32/40

percent).

• Nonforeign outside

CONUS, based on

locality per diem

rate.

• May be reduced by

number of days of

househunting. (M)

26. Does the system provide the

capability to capture the

following required information?

• Specific distance limitations

applicable to eligibility for

temporary quarters

subsistence expenses:

• New official station

located within the

United States, its

territories, or

possessions.

• Old and new official

stations are 40 miles or

more apart.
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 45 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

• Not to exceed 60

consecutive days; may

extend an additional 60

consecutive days for

compelling reasons.

• Not authorized for:

• New appointees.

• Employees assigned

under the Government

Employees Training Act.

• Employees returning

from an overseas

assignment for the

purpose of separation.

(M)

27. Does the system provide the

capability to set, change, and

apply limits on travel advances

for subsistence while occupying

temporary quarters as set forth

in FTR 302-5? (M)

Residence transaction expense

reimbursement (PCS transferee

only/excludes foreign PCS)

28. Does the system provide for the

reimbursement maximums or

limitations applicable to

regulatory provisions in effect

on the employee’s effective date

of transfer?

• Maximum reimbursement

limitations:

• Sale of old home:

• Reimbursable

expenses cannot

exceed 10 percent of

the actual sale price.

• Purchase of new home:

• Reimbursable

expenses cannot

exceed 5 percent of

the actual purchase
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 46 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

price.

• Settlement of an

unexpired lease:

• Applicable

laws/terms of lease.

• Sublease.

• Pro rata basis (a) if not

full title to the residence

or (b) if employee sells

or purchases land in

excess of that which

reasonably relates to the

residence site. (M)

29. Does the system provide the

capability to set, change, and

apply limits on travel advances

as not authorized for residence

transaction expense

reimbursement as set forth in

FTR 302-6? (M)

30. Does the system provide the

capability to capture the

following required information?

• Settlement dates time

limitation – 2 years from

date employee reports for

duty at new official station;

may extend 1 year.

• Not authorized for:

• New appointees.

• Employees assigned

under the Government

Employees Training Act.

• Foreign PCS. (M)

Allowance for relocation

services (PCS transferee only)

31. Does the system provide for the

reimbursement maximums or

limitations applicable to

regulatory provisions in effect

on the employee’s effective date
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 47 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

of transfer?

• Substitute for reimbursable

relocation allowances

authorized (e.g., household

goods management services

as a substitute for

transportation of household

goods). (M)

Allowances for miscellaneous

expenses (PCS and TCS

transferee only)

32. Does the system (1) provide for

the reimbursement maximums

or limitations applicable to

regulatory provisions in effect

on the employee’s effective date

of transfer or appointment and

(2) allow for entering

appropriate data for various

options of method of

reimbursements, including daily

itemization of actual expenses?

• Reimbursement:

• Minimum

reimbursement:

• Without immediate

family – lesser of 1

week’s basic

compensation or

$350.

• With immediate

family – lesser of 2

weeks’ basic

compensation or

$700.

• No receipts.

• Actual:

• Receipts required.

• Aggregate amount

cannot exceed

employee’s basic pay

for 1 week without
______________________________________________________________________________

Travel System Requirements

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Page 48 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

an immediate family

or 2 weeks with an

immediate family.

• In no instance may

actual

reimbursement

exceed the

maximum rate of a

grade GS-13. (M)

33. Does the system provide the

capability to set, change, and

apply limits on travel advances

as not authorized for

miscellaneous expenses

allowance as set forth in FTR

302-3? (M)

34. Does the system provide the

capability to capture the

following required information?

• Not authorized for

employee’s first assignment

unless to an overseas

location.

• Not authorized for:

• New appointees.

• Employees assigned

under the Government

Employees Training Act.

• Employees returning

from overseas

assignments for the

purpose of separation.

(M)

Allowance for property

management services (TCS and

foreign PCS (until

implementation of HR 9304

)

transferee)

4

Enacted October 19, 1998, into P.L. 105-264.
______________________________________________________________________________

Travel System Requirements

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Page 49 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

35. Does the system provide the

capability to capture the

following required information?

• Optional use by employee.

• Authorized for transfer to

foreign area/transferred

back to a different

nonforeign area.

• Agency pays for services

offered by a company that

assists the employees

transferred to a nonforeign

area from a foreign area in

retaining and renting, rather

than selling residences at

government expense:

• Up to a maximum of 24

months (2 years from

effective date of

transfer).

• Agency may offset any

expenses paid against

subsequent

reimbursement for sale

of residence.

• Not authorized for:

• New appointees.

• Employees assigned

under the Government

Employees Training Act.

• Employees transferring

wholly within a

nonforeign area. (M)

Allowances for transportation

of privately owned vehicle

(POV) (PCS and TCS transferee

and new appointee)

36. Does the system provide for the

reimbursement maximums or

limitations applicable to

regulatory provisions in effect

on the employee’s or new

appointee’s effective date of
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 50 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

transfer or appointment?

• Agency pays entire costs

from point of origin to

destination:

• Commercial means.

• Government means as

space available. (M)

37. Does the system provide the

capability to set, change, and

apply limits on travel advances

for transportation and

emergency storage of

employee’s POV as set forth in

FTR 302-10? (M)

38. Does the system provide the

capability to capture the

following required information?

• Restrictions:

• Outside U.S. (to and

from post of duty):

• Transport one POV

unless replacement

authorized within 4-

year period of

continuous service.

• Employee drives

POV from authorized

origin to deliver POV

to port of

embarkation or from

port of debarkation

to authorized

destination; from

port of embarkation

back to authorized

origin after

delivering POV or

from authorized

destination to port of

debarkation to pick

up POV:
______________________________________________________________________________

Travel System Requirements

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Page 51 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

• Reimburse oneway mileage

costs.

• May not be

reimbursed a per

diem allowance

for round-trip

travel to and

from a port

involved.

• Within CONUS –

transport any number of

authorized POVs in

accordance with FTR

302-10.

• Rental car not allowed at

either duty station. (M)

Withholding tax allowance

(WTA) (PCS and TCS

transferee only)

39. Does the system provide the

capability to calculate in Year 1

a gross-up formula (compensate

the employee for the initial tax,

the tax on tax, etc.) for a WTA

payment amount to cover the

employee’s federal or Puerto

Rico withholding tax each time

covered moving expense

reimbursements are made,

excluding other withholding tax

obligations? (M)

40. Does the system provide the

capability for processing more

than one WTA if reimbursement

for moving expenses is received

in more than 1 calendar year?

(M)

41. Does the system generate

notices for outstanding WTAs

when information has not been

submitted within a given time
______________________________________________________________________________

Travel System Requirements

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Page 52 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

period as established by the

agency? (M)

Relocation income tax (RIT)

allowance (PCS and TCS

transferee only)

42. Does the system provide the

capability to capture the

following required information?

• Limited expenses or

allowances covered by RIT:

• Househunting trip.

• En route travel

according to current IRS

regulations.

• Household goods

shipment (including

temporary storage over

30 days).

• Nontemporary storage

expenses (before

October 12, 1984).

• Mobile home/boat

movement.

• Temporary quarters.

• Residence transactions

(real estate) expense

reimbursement.

• Relocation services that

constitute income to the

employee.

• Miscellaneous expenses

allowance.

• Property management

services allowance.

• Not authorized for:

• New appointees.

• Employees assigned

under the Government

Employees Training Act.

• Employees returning

from overseas
______________________________________________________________________________

Travel System Requirements

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Page 53 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

assignment for the

purpose of separation.

(M)

43. Does the system provide the

capability to set, change, and

apply limits on travel advances

as not authorized for RIT

allowance as set forth in FTR

302-11? (M)

44. Does the system allow for

entering appropriate data for

income level and filing status?

(M)

45. Does the system allow for

processing RIT claims involving

two or more states with the

selection of applicable taxing

situations (average, highest,

sum of the applicable state/local

marginal tax rate) to determine

applicable single state/local

marginal tax rate? (M)

46. Does the system provide the

capability to calculate formulas

for a combined marginal tax

rate (CMTR) that includes a

single rate for federal or Puerto

Rico marginal tax rate, state’s

marginal tax rate (applicable

when states do not allow

deduction of moving expenses),

and local marginal tax rate?

(M)

47. Does the system provided the

capability to calculate a CMTR

formula for Year 1 and for Year

2 (formula adjusts the state and

local tax rates to compensate

for their deductibility from

income for federal or Puerto

Rico tax purposes)? (M)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 54 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

48. Does the system provide the

capability to calculate state

gross-up formulas to be used

when states do not allow

deduction of moving expenses?

(M)

49. Does the system provide the

capability to calculate in Year 2

a gross-up formula for a RIT

allowance payment amount to

cover the additional tax liability

not covered by the WTA paid in

Year 1 on prior PCS settlement

vouchers. (M)

50. Does the system provide the

capability of processing more

than one RIT, if reimbursement

is received in more than 1

calendar year? (M)

Homesale program/home

marketing incentive payments

(PCS transferee only)

51. Does the system provide the

capability to calculate

maximums or limitations

applicable to the following

incentives?

• Agency pays transferred

employee home marketing

incentive for finding a bona

fide buyer for employee’s

residence. May not exceed

lesser of:

• Five percent of the price

the relocation services

company paid the

employee for residence,

or

• Actual savings the

agency realized from the

reduced fee/expenses it
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 55 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Temporary/permanent

change of station

Yes/no

na Explanation

paid to the relocation

services company. (M)

52. Does the system provide the

capability to capture the

following required information?

• Use relocation services

companies under contract

with the government. (M)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 56 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Interface requirements

Yes/no

na Explanation

1. Does the system provide travel

activity transactions to the core

financial system by:

• Generating accounting

transactions as needed?

• Updating funds control?

• Updating the Standard

General Ledger?

• Generating disbursement

actions by electronic funds

transfer?

• Updating subsidiary

systems/modules? (M)

2. Does the system provide a

standard record format for

interface of transactions from

the travel system to the core

financial system? (M)

3. Does the system provide

interfaces with the accounts

receivable module for salary

offsets? (Access to claims shall

be controlled as determined by

each agency.) (M)

4. Does the system provide the

capability to generate the

appropriate accounting

transactions to reflect the cost

of the trip to be funded by the

government and transactions to

record the receipt of income

from nonfederal sources? (As a

value-added feature, this could

be linked with an Accounts

Receivable System.) (M)

5. Does the system provide for

recording sufficient airline

ticket information that is

essential to the airline ticket

payment process so that the
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 57 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Interface requirements

Yes/no

na Explanation

accounting office may review

the information, verify the

amount cited on the airline bill,

and determine if a refund is due

or reconcile other ticketing

differences so that correct

payment is made? (M)

6. Does the system provide the

capability to interface with the

agency’s Travel Management

System, effective January 1,

2001? (M)

7. Does the system provide the

capability to maintain and send

a record of taxable travel

payments to the payroll system

for inclusion in the employee’s

Form W-2, Wage and Tax

Statement? (M)

8. Does the system provide

interface to electronic routing

or mail system? (V)

9. Does the system provide the

capability to support electronic

interface with the credit card

company? (V)

10. Does the system provide for online funds validation? (V)

11. Does the system provide the

capability to support electronic

interface with relocation

contractors? (V)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 58 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Reports

Yes/no

na Explanation

1. Does the system maintain data

for use in future time frames?

(M)

2. Does the system maintain

standard data elements

contained in FTR, Chapter 301,

Appendix C, to generate

standard and ad hoc reports?

(M)

3. Does the system maintain and

report travel obligation and

liquidation information? (M)

4. Does the system allow for the

reformatting of reports to

present different sorts of the

information, the presentation of

only specific information in the

format selected, the

summarization of data, and the

modification of report formats

to tailor the reports to the

specific requirements of the

agency? (M)

5. Does the system provide the

capability to download data to

spreadsheets or other analytical

tools? (M)

6. Does the system provide the

capability to run on-demand

analysis reports? (M)

7. Does the system provide travel

data to General Services

Administration (GSA) for

oversight in accordance with

FTR 300-70, Agency Reporting

Requirements? (M)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 59 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Reports

Yes/no

na Explanation

8. Does the system provide the

capability to electronically

transmit reports? (V)

9. Does the system provide the

capability to modify “HELP”

facilities to meet specific

requirements of the agency?

(V)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 60 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

System administration

Yes/no

na Explanation

1. Does the system provide the

capability to establish and

maintain the following tables

that include, at a minimum:

• User administration:

• Traveler profile?

• Trip purpose?

• Operational expense?

• Locality/M&IE allowances?

• Locality/lodging rate (per

diem)?

• Travelers government

charge card?

• Air costs/destination?

• Rental car rate/type?

• POV mileage rate/mileage?

• Approving officials:

• Organization/funding?

• Delegated Authority?

(M)

2. Does the system provide for

administering required access

controls and security? (M)

3. Does the system provide for

flexible operational capability to

allow for daily, weekly,

biweekly, monthly, quarterly,

and annual processing

requirements? (M)

4. Does the system provide the

capability to maintain rules

incorporated in the travel

system? (M)

5. Does the system provide for

maintaining defined messages

to the user regarding general

system information (including

Privacy Act Statement),

announcements, etc.? (M)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 61 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

System administration

Yes/no

na Explanation

6. Does the system provide for

maintaining routing lists? (M)

7. Does the system provide for

supporting the remote user?

(M)

8. Does the system provide for

establishing capability to use

electronic signatures? (M)

9. Does the system provide the

capability for backup and

recovery of transactions? (M)

10. Does the system provide for

gathering and analyzing usage

statistics? (M)

11. Does the system provide for

retaining system records in

accordance with agency

regulations and preventing the

purging of historical records

prior to the proper period as

authorized for disposal by the

National Archives and Records

Administration (NARA)? (M)

12. Does the system provide for

automated maintenance of per

diem rates from a central

source? (V)
______________________________________________________________________________

Travel System Requirements

______________________________________________________________________________

Page 62 GAO/AIMD-21.2.8 - Travel System Checklist (5/00)

Records retention

Yes/no

na Explanation

1. Is the destruction of agency

records created within the

federal government approved by

NARA, per 36 CFR 1228 and

1234? Basic travel records are

currently authorized for

disposal by General Records

Schedule (GRS) 9, Travel and

Transportation Records and by

GRS 20, Electronic Records

(copies may be obtained from

agency’s records officer or from

NARA). For travel and

transportation records not

covered by this authority or for

any questions regarding the

disposition of federal records,

please contact:

Life Cycle Management

Division (NWML)

National Archives and

Records Administration

Washington, D.C. 20408.

The telephone number is (301)

713-7110. (M)

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