[Federal Register Volume 62, Number 203 (Tuesday, October 21, 1997)]
[Notices]
[Pages 54685-54686]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-27824]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

[Treasury Directive Number 12-26]


Delegation of Authority To Approve the Use of Cash for Official 
Travel

October 9, 1997.
    1. PURPOSE. The purpose of this Directive is to delegate authority 
to heads of bureaus to approve all cash purchases of passenger 
transportation services.
    2. DELEGATION. This Directive delegates to heads of bureaus, the 
Deputy Assistant Secretary (Administration), and the Inspector General, 
the authority to approve all

[[Page 54686]]

cash purchases of passenger transportation services, including 
instances where a Federal traveler has failed to use a Government 
Transportation Request (GTR), a Government Travel Account (GTA), or 
contractor-issued Government employee charge card. This delegation is 
in accordance with 41 CFR 101-41.203. For purposes of this Directive, 
the term ``bureau'' includes Departmental Offices (DO) and the Office 
of Inspector General (OIG).
    3. REDELEGATION.
    a. The authority to approve cash purchases in excess of $100 may be 
redelegated to the Bureau Chief Financial Officer, or the equivalent 
management official at regional locations. No further redelegation 
shall be permitted.
    b. The authority to approve cash purchases of $100 or less when 
approval is required by 41 CFR 101-41.203-2 may be redelegated without 
limitation.
    c. All redelegations shall be in writing, and copies of the 
redelegations shall be retained to permit examination by General 
Services Administration (GSA) auditors.
    4. GUIDELINES.
    a. As long as the conditions set out in 41 CFR 101-41.203 are met, 
bureau heads may, in limited circumstances, approve the use of cash to 
procure emergency or nonemergency transportation services costing more 
than $100. In the interest of promoting good cash management, all other 
methods of disbursement should be considered before providing cash. 
Approval shall be granted only when sufficient justification has been 
documented. In nonemergency situations, authorization to use cash in 
excess of $100 should be obtained prior to travel.
    b. To justify the use of cash in excess of $100 instead of a 
Government provided method of payment when procuring passenger 
transportation services, both the bureau head (or designated 
representative) and the traveler shall certify on the travel voucher 
the reasons for such use.
    c. 41 CFR 101-41.203-2(b)(1)(i) requires that the agency determine 
if the use of cash was due to an emergency or another reason. Bureaus 
shall establish guidelines for approval of cash purchases in excess of 
$100 and determine if the use of cash is due to: (a) Emergency 
circumstances where use of a GTR, contractor-issued Government employee 
charge card, or GTA was not possible, or (b) failure of the bureau to 
advise new employees and/or invited or infrequent travelers of proper 
procedures for purchasing transportation services.
    d. Cash purchases of transportation services in excess of $100 in 
nonemergency circumstances shall be discouraged and kept to a minimum. 
If a cash purchase is determined to have been made under a nonemergency 
circumstance, reimbursement shall be limited to the cost which would 
have been properly chargeable to the Government if the transportation 
services had been procured using one of the Government-provided methods 
of procurement. Cash shall not be used to circumvent the use of city-
pair contracts.
    e. Bureaus shall establish procedures to encourage travelers to use 
a GTR, contractor-issued Government employee charge card, or GTA 
instead of cash to purchase passenger transportation services. Use of a 
credit card other than the contractor-issued Government employee charge 
card or use of travelers checks shall be considered the equivalent of 
cash and subject to the $100 limitation.
    f. Cash purchases of transportation services costing more than $10 
but not more than $100 may be approved if no Government provided method 
of payment is practical. Bureaus are authorized to implement the 
guidance set forth in 41 CFR 101-41.203-2.
    g. Travelers using cash to purchase individual passenger 
transportation services shall procure such services directly from the 
carrier or from travel agents under GSA contract. They shall account 
for those expenses on their travel vouchers and furnish passenger 
coupons or other evidence, as appropriate. Furthermore, travelers shall 
assign to the Government the right to recover any excess payments 
involving carriers' use of improper rates. That assignment must be 
preprinted or otherwise annotated on the travel voucher and shall be 
initialed by the traveler.
    h. Each bureau shall apprise travelers using cash to procure 
passenger transportation services of the provision of FPMR 101-41.209-4 
concerning a carrier's liability for liquidated damages because of 
failure to provide confirmed reserved space.
    i. Travelers using cash to procure passenger transportation 
services shall adhere to the regulations at 41 CFR 301-3.6 regarding 
the use of U.S. flag vessels and air carriers.
    j. Should a traveler make repeated cash purchases without just 
cause or deliberately attempt to circumvent use of GSA contract air or 
rail service for personal convenience, the bureau may send all 
documents related to the travel to the GSA Board of Contract Appeals, 
18th and F Streets, NW, Washington, DC 20548, for a decision on the 
traveler's right to reimbursement as provided in 31 U.S.C. 3702.
    5. RECORDKEEPING. Travel vouchers shall be maintained in the bureau 
to be available for site audit by GSA auditors. General Records 
Schedule 9, ``Travel and Transportation Records,'' provides 
instructions for the disposal of travel vouchers. GSA, Transportation 
Audit Division (FWA) will report suspected travel management errors 
and/or misroutings which result in higher travel costs to the 
Government to the appropriate bureau travel manager for appropriate 
action.
    6. REPORTING REQUIREMENTS. After the traveler has been reimbursed 
for a cash purchase, copies of the travel authorization, ticket 
coupons, and any ticket refund applications, or Standard Form 1170, 
``Redemption of Unused Tickets,'' shall be forwarded for audit to the 
GSA, Transportation Audit Division (FWA), Attention: Code E, 
Washington, DC 20405.
    7. AUTHORITY. 41 CFR 101-41.203-2.
    8. REFERENCE. 41 CFR Part 301-3.6 and 301-15.
    9. EXPIRATION DATE. This Directive shall expire three years from 
the date of issuance unless superseded or cancelled prior to that date.
    10. OFFICE OF PRIMARY INTEREST. Office of Accounting and Internal 
Control, Office of the Deputy Chief Financial Officer, Office of the 
Assistant Secretary for Management and Chief Financial Officer.
Nancy Killefer,
Assistant Secretary for Management and Chief Financial Officer.
[FR Doc. 97-27824 Filed 10-20-97; 8:45 am]
BILLING CODE 4810-25-P