[Code of Federal Regulations]

[Title 41, Volume 4]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 41CFR301-71.307]



[Page 92]

 

           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.  301-71.307  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).



[FTR Amdt. 70, 63 FR 15974, Apr. 1, 1998. Redesignated by FTR Amdt. 108, 

67 FR 57967, Sept. 13, 2002]