Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-1-1 - DESCRIPTION OF ORGANIZATION › Section 810-1-1-.05 - Regulations For The Control Of Funds Advanced To Pay Travel Expenses

Current through Register Vol. 42, No. 9, June 28, 2024
Pursuant to the authority vested in the Commissioner of Revenue
				by Act No. 394, Regular Session of the Legislature 1967, the following rule
				with respect to advance payment of travel expense of employees of the
				Department of Revenue on out-of-state travel is hereby adopted.
(a) The term "reimbursable expense" as used
			 herein shall mean these expenses which are authorized to be reimbursed under
			 the provisions of
Code of Ala. 1975
, §§
								36-7-20/22 1984 Cum. Supp.
(b) The term
			 "period of travel" as used herein shall mean the period beginning with the date
			 an employee leaves for travel and ending with the date the employee returns
			 from travel.
(c) Whenever an
			 employee of the Department of Revenue is required pursuant to his employment to
			 travel outside the State of Alabama, the officer of the Department directing
			 such travel shall estimate the reimbursable expense thereof and shall recommend
			 to the Commissioner of Revenue in writing the amount of money to be advanced to
			 such traveler in payment of travel expense not to exceed four thousand dollars
			 ($4,000) for any one period of travel, nor shall the expenses so prepaid exceed
			 twenty thousand dollars ($20,000) in the aggregate for all travelers at any
			 time.
(d) The Commissioner of
			 Revenue, or such other officer of the Department of Revenue as the Commissioner
			 shall designate to act for him, on receipt of a written recommendation of
			 advance payment of travel expense as provided in subparagraph (c) hereof, shall
			 in writing approve, amend or disapprove such payment. The amount of advance, if
			 approved as recommended or as amended by the Commissioner, shall include the
			 following statement:
STATEMENT
I, the undersigned, hereby swear (or affirm) that amounts
				represented on the attached voucher are required by me as prepayment for travel
				expenses as entitled under
Code of Ala. 1975
,
				§§
								36-7-20/22, 1984 Cum. Supp.
___________________________
Sworn to and subscribed before me this_________day
				of__________, 19_____.
___________________________
NOTARY PUBLIC
(e) The
			 request shall be vouchered in accordance with normal rules of voucher
			 procedures. The completed voucher shall be transmitted to the Comptroller for a
			 warrant to be drawn on the order of the traveler on funds set aside in the
			 State Treasury for prepayment of travel expense.
(f) At the close of each expense period, the
			 traveler may submit a claim for reimbursable expense in the customary
			 form.
(g) At the close of each
			 period of travel, the traveler shall submit a final claim for reimbursable
			 expense in the customary form and, within a period of not greater than 20
			 calendar days after the end of the period of travel, the traveler shall remit
			 to the prepaid travel fund the total amount of such prepayment advanced to him.
			 Such reimbursement shall be made to the designated cashier of the Revenue
			 Department, together with a statement of amount advanced and period of travel.
			 The cashier shall receipt the reimbursement and deposit the same with the State
			 Treasurer to the credit of the prepayment of travel fund.
(h) There shall be established with the
			 Comptroller, the State Treasurer and the Department of Revenue a special fund
			 account for prepayment of travel fund which shall at all times reflect the
			 total amount of advanced travel expense outstanding. Records of the Department
			 of Revenue will also reflect the individual amounts unaccounted for in the
			 hands of travelers.
Author:
Andrew Doran
Statutory Authority: §§
											40-2A-7(a)95),
				  40-2-9.