[Code of Federal Regulations]
[Title 41, Volume 4]
[Revised as of July 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR301-71.306]

[Page 76]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
           CHAPTER 301--TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES
 
PART 301-71--AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS--Table of Contents
 
                Subpart D--Accounting for Travel Advances
 
Sec. 301-71.306  How do we collect the amount of a travel advance in excess of the amount of travel expenses substantiated by the employee?

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