oversight

Travel System Checklist: Systems Reviewed Under the Federal Financial Management Improvement Act of 1996 (Exposure Draft)

Published by the Government Accountability Office on 1997-12-01.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                              United States General Accounting   Office

     ~   GAO                  Financial     Management           Series




         December   1997      Travel System Checklist
--I
-:
-.                            Systems Reviewed Under the Federal
7,                            Financial Management Improvement
                              Act of 1996




                              Exposure       Draft



         GAO/AIMD-98-21.2.8
PREFACE


The Federal Financial Management Improvement Act (FFMIA) of 1996, requires, among
other things, that agencies implement and maintain management systems that 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 the Office of Management
and Budget (OMB) guidance referred to in those documents.

To help agencies review their financial management systems and assist auditors with their
responsibilities under FFMIA,l we have developed eight checklists, which we are issuing
concurrently for comment as exposure drafts. Seven of the checklists reflect the system
requirements defined by JFMIP. The eighth checklist, based on the JFMIP framework
document, describes a single integrated financial management system and is primarily a
reference tool rather than a standard-setting document.

As more system requirements are issued, we intend to develop additional checklists.
When these checklists are issued in final form, they will be available on the Internet on
GAO’s Home Page (www.gao.gov).

Additional copies of the exposure draft of this checklist can be obtained from Room 1100,
700 4th St. NW, U.S. General Accounting Office, Washington, D.C. 20548, or by calling
(202) 512-6000. Please send comments by February 28, 1998 to Robert W. Gramling,
Director, Corporate Audits and Standards, Accounting and Information Management
Division, at

                       U.S. General Accounting Office
                       441 G Street NW, Room 5089
                       Washington, DC 20548




Assistant Comptroller General
Accounting and Information Management Division




‘The final form of this checklist will be included in GAO’s Financial Audit Manual.
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Paige 1




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                               -
       CONTENTS


       Preface                                                                                                   1

F      Overview
         Agency System Architecture
         Authoritative Guidance
         How to Use This Checklist

       Requirements Checklist                                                                                   9
         Travel Authorization Function                                                                         11
         Travel Advances Function                                                                              15
         Travel Voucher Function                                                                               18
         Local Travel Process                                                                                  25
         Sponsored Travel Process                                                                              27
         Interface Requirements Process                                                                        30
         Reports Process                                                                                       32
         Withholding Tax Allowance and Relocation Income Tax Allowance                  Process                34
         System Administration Process                                                                         36
         Records Retention Process                                                                             38




                Abbreviations

                ATM   automatic teller machine
                ETF   electronic funds transfer
                FFMIA Federal Financial Management Improvement Act of 1996
                GSA   General Services Administration
                GTR   government transportation request
                JFMIP Joint Financial Management Improvement Program
                JFTR Joint Federal Travel Regulations
                M&IE  meals and incidental expenses
                OMB   Office of Management and Budget
                POV   privately owned vehicle
                RIT   relocation income tax allowance
                NARA National Archives and Records Administration
                WTA   withholding tax allowance


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                                                        GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (12197)
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    OVERVIEW


    The Federal Financial Management Improvement Act (FFMIA) of 1996, requires, among
    other things, that agencies implement and maintain financial management systems that
    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) and Office of
    <Management and Budget (OMB) Circular A-127, Financial Management @stems. The
    JFMIP requirements documents identify (1) a ,framework for financial management
    systems, (2) core financial systems requirements, and (3) 16 other systems supporting
    agency operations. Figure 1 illustrates .how these elements fit together in an agency
    systems architecture.

    Figure 1: Agency Svstems Architecture




                                                            I




                                            .,.        :.




                                                  ‘.




    Source: JFMIP Federal Financial Management System Requirements documents.

/   Page 5                                              GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (12/97)
To date, JFMIP has issued the framework .and core documents and 6 of the I6 systems
identified in the architecture.2

GAO is issuing this and seven other checklists that correspond to. the JFMIP. documents
as part of its Financial Management Series, GAO will issue, other checklists as additional
systems requirements are defined.
   ,.               .,
                             ‘.   3,           ,’                                         1’


Authoritative            Guidance
                                                                                               ‘,


CMB Circular A-127 and OMB!s Imnlementation ,Guidance for the Federal Financial
Management Imnrovement Act (FFMIA) of 1996,.issued September 9; .1997, .provide the
basis for assessing compliance with the FFMIA requirement for agencies to implement
and maintain financial management systems that comply substantially with federal
requirements. I .OMB!s September 1997 implementation guidance identifies various criteria
that an agency must meet to be in substantial compliance with these requirements.

The source of all the questions in this checklist is, ;the JFMIP’s ,Federal Financial
Management Svstem Reauirements Travel Svstem Reauirements (FFMRS-3, January 1991).

Purpose     of This Guide and How to Use It
                              .-
                                                                            .’
The purpose of this document is to provide a checklist to assist (1) agencies in
implementing and monitoring their systems and (2) management and auditors in
reviewing the systems to determine if they are in substantial compliance with FFMIA.
The checklist, the JFMIP source document, and the two previously mentioned OMB
documents (Circular A-127 ‘and the-September 9, 1997 implementation guidance) should
be used concurrently by experienced staff.

 OMB’s 1997 implementation guidance provides indicators for chief financial offi,cers and
inspector generals to assist them in determining whether the agency’s financial
management systems substantially comply with federal financial management systems
requirements. . Filling out this checklist will allow agencies to systematically determine
whether specific systems requirements are being met. Agencies can assess the
significance of any noncompliances in determining substantial compliance by considering
the “indicators” in OMB’s 1997 implementation rguidar$& For example, the annual agency
assurance statement issued pursuam to section :4 of the Federal Managers’ Financial
                                                .l.
                                               ,:,I.
                                         .“. /
                                            ;.
‘Thus far, the series includes the (1) Framework for Federal Financial Management
@stems, (2) Core Financial Svstem Reauirements, (3) Inventorv Svstem Reauirements, (4)
Seized/Forfeited Asset Svstem Reauirements, (5) Direct Loan Svstem Reauirements, (6)
Guaranteed Loan Svstem Reauirements, (7)Travel Svstem Reauirements, (8) and
Personnel-Pavroll @stem Reauirements.
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Integrity Act is one of those indicators. Agencies can use GAO’s checklists to help
determine annual compliance with the section 4 requirement.

The following Travel System Requirements section contains a brief narrative followed by
the checklist, which.is organized by functions contained in the source JFMIP document.

In the checklist, two columns follow each question. Use the first column to answer each
question “Yes,” ”No,” or “NA.” Use the second column to explain your answer. A “Yes”
answer should indicate that the agency’s system or systems provide for the capability
described in ,the question. For each “Yes” answer, briefly describe how the system(s)
contain the capability and 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 second
column should provide an explanation and a reference to the supporting documentation.
Such explanations could include the following: (1) The agency is working on modifying
or implementing its system(s) to have the capability available in subsequent years. (2)
Management believes the capability is not cost effective and will not enhance the systems’
ability to manage operations. Refer to any cost-benefit studies that support such
explanation. If there are none, provide a full explanation.

Not every guide may apply to an agency. Further, while a guide may be applicable to an
agency,’ certain questions within the guide’ may not be applicable; ‘Answer such
nonapplicable question(s) with an “NA” and provide an appropriate explanation in the
second column.




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TRAVEL        SYSTEM      REQUIREMENTS


The travel system requirements document helps agencies meet government requirements
with a system that tracks the status of travel orders and travel vouchers as they go
through the various stages of preparation and approval consistent with laws and policies.

The 10 functions of the travel system are discussed below.

  1.    Travel Authorization is the foundation upon which all other travel documents are
        processed. ‘No travel advance or voucher payment can be made until the
        corresponding authorization has been established. (The checklist questions for this
        area are drawn from pp. 9-10 of the source document.)

i 2:     Travel Advances provide for entry, processing, approval, and the payment and
         liquidation of government funds used to defray travel expenses of employee or
       I non-employees. (The checklist questions for this area are drawn from pp. 10-l 1 of
         the, source document.)                                             ‘.

  3.     Travel Voucher is the filing by the government traveler for reimbursement of travel
         expenses once a travel assignment has been completed. (The checklist questions
         for this area are drawn from pp. 11-13 of the source document.)

  4.     Local Travel is used to produce a local travel voucher by entering selected data
         into the system to obligate and pay local travel. (The checklist questions for this
         area are drawn from pp. 13-14 of the source document.)

  5.     Snonsored Travel is the 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 civilian employees. (The checklist questions for this
         area are drawn from pp. 14-15 of the source document.)

  6.     Interface Reauirements provide travel activity transactions to the core financial
         system. (The checklist questions for this area are drawn from page 15 of the
         source document.)

  7.     Renorts provide the capability to generate the required standard reports for control
         purposes. (The checklist questions for this area are drawn from page 16 of the
         source document.)

  8.     Withholding Tax Allowance (WTA) and Relocation Income Tax (RIT) Allowance
         provides the capability to maintain a record of all relocation expenses and process

                      :
                                               GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (E/97)
Travel       System Requirements

          multiple relocation income t8x allowances. (The checklist questions for this area
          are drawn from page 17 of the’source document.)

 9.       ’ System Administration provides ‘centralized control and administration of the travel
            system. (The checklist questions for this area are drawn from pp. 17-18 of the
            source document.)

10.       Records Retention provides for the retention and destruction of travel records.
          (The checklist questions for this area are drawn from page 19 of ‘the source
          document.)

 The checklist questions, follow the JF’MIP 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 JF’MIP source document along with the two
previously mentioned OMB documents will help ensure that the user is cognizant of the
background information and definitions necessary to fully understand the questions.


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Page,10          ’                              GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (12/97)
Travel        System      Requirements                        :                         I.        ’


                                                         ”


     Travel     kthqrization        function        .Yes/nq                    Explanation
                                                      NA

   Does._the function:

    1. Provide the capability to
       create ,travel orders and                                                                  ,,.
       provide funds certification
       for domestic, in-cash or
       in-kind, or unlimited and
       l\m\ted travel authorizations?
         ‘:..
    2.      Provide the capability to                                           .-     .,’
            maintain the order of
            precedence for executing
            each travel step (i.e.,
            authorization must precede
            an advance)?

    3.      Provide override capability to
            change the order of’           ”
            precedence of the processing
            steps to handle unusual
            travel demands or local S,
            travel?
                                                                                       ;:/
                                                                                      .! .)
    4.      Provide for determining                                                           :
            whether the traveler is a
            holder of a government-
            issued. charge card or is
            eligible for a card based on
            frequency of travel?




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                                                                                                                     I
Travel       System Requirements                    .; ..


    Travel        authorization   function     Yes/no                    Explanation
                                             :: NA,

   5.     Allow for processing
          unlimited open-travel
          authorizations, limited                                                  .,.’
          open-travel authorizations,
          and trip-by-trip
          authorizations?

   6.     Provide for coding.and
          processing structures that,
          will link all phases of travel
          together?

   7.     Provide for verification that
          authorization exists and that
          the travel ceilings have not
          been exceeded?’

   8.     Record detailed itinerary
          information?              .i

   9.      Calculate authorized per
           diem,,and meals and        :
          incidental expenses (M&IE)
           based on the itinerary and’
           actual travel performed?




Page 12      ‘,                                  GAOIAIMD-98-21.2.8   - Proposed Travel ChecMist (12/97)
Travel      System     Requirements                          *


   Travel    authorization   function         Yes/no     :                   Explanation
                                                NA

  10. Provide for the electronic
      routing, including categories
      of travel that will have
      special routing
      considerations, of travel
      authorizations to approving
      and reviewing officials?

  11. Provide the ability to cite                                          :, ,,
      multiple funding sources for
      each trip planned and
      authorized?

  12. Provide the capability to
      process travel orders with
      split fiscal year funding and
      with multiple funding and
      object classification codes?

  13. Provide for identifying valid
      travelers and have available                                    ‘/
      certain key information about                                           .,
      the traveler to be used in the
      travel system processing j
      steps?

  14. Maintain adequate separation,
      of duties?




Page 13                                 :‘.      GAO/AIMD-98-21.2.8        - Proposed Travel Checklist   (U/97)
 Travel      System     Requirements                                           :    I    ,.


    Travel    authorization   function’   Yes/no                     Explanation.
                                            NA

   15. Allow correction,
       amendment, and cancellation
       of the travel order with :
       appropriate controls and
       reports to the traveler,
       approving official, and
       accounting office?

  16. Provide at initial entry for
      retention of the travelers.
      personal information (e.g.,
      staff ID, Social Security
      number, payment address,
      permanent duty station,
      organization, position title,
      office phone) for subsequent
      travel actions?

  17. Provide for recording travel
      authorizations for official
      travel that is performed at no
      expense to the government
      for administrative control ‘and
      fund control purposes and
      for the establishment of the
      rights and entitlements of the
      traveler?




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          Travel      System     Requirements                                                             :


                 Travel   advances   function        ‘. ,Yesho                    Explanation
                                                          NA

           Does the function:
                                                                                     ,
            1. Provide the capability to set,
               change, and apply established
               limits on travel advances in
               whatever mode selected for
               payment?

            2.     Provide for use of Automated
                   Teller Machines (ATMs) for
                   advances and to account for
                   handling charges based on
                   travel regulations or other
                   criteria established by an
                   agency?

            3.     Provide for aging outstanding
                   travel advances based on the
                   end of trip date and generate
                   follow-up letters and
                   memoranda to the travelers
                   and administrative staff
                   concerning delinquent       ,
                   advances affecting payroll’
                   offsets or other means of,                    ‘,
                   collection?




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             Travel        System    Requirements                                                      “‘.


                      Travel   advances   function    Yes/no                         Explanation                ,,
                                                        NA

                 4.    Provide properly authorized
                       and approved travel advance
                       transactions for direct
                       deposit or to the cashiering
                       function (cash, travelers
                       checks, third party drafts,
                       etc.), if applicable? Also
                       provide the capability to
                       reflect cash disbursements
                       from the cashier against the
                       appropriate authorizing and
                       payment documents to
                       preclude duplicate payments
                       and update the travel
                       advance aging and collection                          I
                       process?

                 5.   Interface with the agency’s
                      accounts receivable system                                                   ._
                      and the Standard General                                          1
                      Ledger to establish a                                                 .,
                      receivable for overdue travel               .                                                      I
                                                                                                   r
                      advances and ensure that 1
                      these are collected through                                      3’
                                                                 :                                             ‘.
                      normal agency collection
                      procedures?




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          Travel      System     Requirements                    .’


                 Travel advatices function           I. Yes/i0                      Explanation
                                                         NA

            6.      Provide for limiting the
                    allowed advance based upon
                    transportation method
                    (Government Transportation
                    Request (GTR) vs. non-GTR),              ’
                    subsistence rates (single trip
                    vs. long-term vs. special rate                                          :   ’
                    a trip), miscellaneous
                    expenses, and possession’ of
                    or eligibility for a charge
                    card? (Advances issued to
                    holders of or those eligible
                    for contractor-issued charge
                   .cards are to be held to a
                    minimum and only approved                             ‘.“’
                    when circumstances
                    warrant.)                                              ,..




Page 17                                                    GAO/ATMD-98-21.2.8    - Proposed Travel Checklist   (E/97)
          Travel           System     Requirements                                                   ‘.



                       Travel   voucher   function          Y&/no                      Explanation
                                                              NA

                  1.   Provide messages to the user                                                               >
                       regarding required receipts,
                       surrendering unused tickets,
                       refunds, certificates, etc., and
                       provide supporting
                       documentation requirements
                       and justifications?

                  2.   Process partial claims against
                       a travel order to expedite,
                       liquidation of an outstanding                                           .’
                       advance?

                  3.   Capture of information on
                       entry dates for tracking
                       management report
                       requirements?

                  4.   Allow    entering subsistence
                       rates,   mileage allowance, etc.,
                       when     not available from the
                       tables   in the travel system?




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                                                               GAO/AIMD-98-21.2.8   - Proposed Travel Checklist       (E/97)
          Travel     System Requirements


                 Travel   vqucher   function’      Yes/no                  8 Explanation
                                                     NA

            5.     Provide the capability to
                   draw upon the information
                   provided by the traveler?
                   (The system should format
                   and prepare the voucher/
                   claim as required. The system
                   should include a database of
                   per diem, mileage
                   allowances, standard mileage
                   (distances), etc., that will
                   provide data to the
                   authorization and voucher
                   preparation processes. The
                   system should calculate
                   authorized amounts based on
                   itinerary and other related
                   information.)

            6.     Provide the capability to
                   calculate entitlements after
                   entry of required
                   information? It should make
                   required reductions or
                   adjustments in allowances
                   against standard parameters.
                   Provide the override
                   capability to handle special
                   travel that falls outside the
                   standard parameters of the
                   system?




Page 19                                               GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (E/97)
          Travel       System        Requirements


                   Travel   wucher      function     Yes/no                     Explanation
                                                       NA

            7.     Provide for certification
                   statements and other
                   standard clauses required on
                   the vouchers? (The
                   statements should be made
                   part of the system and be
                   entered either automatically
                   on the voucher or be
                   available for selection by the
                   operator.)

            8.     Provide the capability to cite
                   multiple funding sources?

            9.     Provide information to the
                   user on required receipts and
                   documentation based on
                   standard parameters? (The     ’
                   system should provide for                                                              ‘!
                   partial vouchering and for
                   amended vouchers and shall
                   have the capability to update
                   related systems/modules.)




Page 20                                                GAOIAIMD-98-21.2.8   - Proposed Travel Checklist        (U/97)   ,
          Travel       System          Requirements                          ” ,   ,’


                   Travel       voucher       function’         ::   X&dno                        Explanation
                                                                     / NA

            10. Provide to the traveler the
                capability to create and                                            (                   .’
                modify travel vouchers
                before final approval? (The
                voucher then would be
                electronically transferred and
                queued to the approving                                             :
                official. The approving
                official would either deny                                                .’
                and remand it to the traveler
                or approve it through                                                     .
                electronic signature’ and                                          i. ,
                forward it for audit and
                certification for payment.)

            11. Provide for a tracking system
                that will allow travelers,
                payment offices, etc., to ’
                determine the status of any
                voucher/claim?

           12. Provide for the generation of
               notices to the traveler when
               information has not been
               submitted’ on time; followL up
               on these notices?


  ‘,




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Page 21
          Travel    System Requirements


                Travel   voucher   function      Yes/no        Explanation
                                                   NA

           13. Provide interfaces with the
               accounts receivable module
               when salary offsets or other
               management reports are ’
               generated to support fiscal
               period cut-offs or on demand
               for interim periods? (Access
               to claims should be
               controlled as determined by
               each agency.)                              ,.

           14. Provide the capability to
               allow a requesting office to
               generate a request for
               approval and transmit it
                                                                             i’
               through appropriate agency                                    ,.
               channels to the approving
               official for review and
   ‘,
               action? (The routing and :
               approval levels may be
  ‘.           different and defined by each
               agency. Once the
               approvals are obtained, the
               system will include the
               approvals on the travel
               voucher.)

           i5. -AlloW special routing ‘and’
                approval levels for certain
                classes of travel, e.g.,
                international travel or travel
                external to the agency?




Page 22
Travel   System Requirements                       ‘+: :);                    I,              .: :                     I :   ‘.


     Travel   voucher   function,     :     Yes/q0                            .                Explanation
                                          ~1 NA

 16. Provide for matching of                                                  :                                .’ ,,
     travel vouchers with the 3                                                                                   ‘;
     travel authorizations and/or
     centrally issued passenger                                                                      *             :
     tickets and provide for audit
     of the claim in accordance
     with federal travel
     regulations for relocations of                                                      ‘.
     civil service employees and                             I                                           ;
     the temporary duty travel :of
     all government travelers :
     (domestic and international),             ’
     the joint federal travel
     regulations ‘(JETR) for the                                     I,
     travel of all military      ;                                                                       ,’
                                                                          ,..                  ,’
     members, and the foreign
                                                       :,                                 ,/
     service travel regulations for
                                                                          ‘I\.
     relocations or special
     allowance travel of foreign
                                                                                                     !’
     service employees?                                                                               :.,
                                                                                                              ,,
 17. 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                                            1                     .,
     issuance of a payment to the                  1
     traveler unless the traveler                            :
     has been authorized a travel
     advance?
                                                                 .            ,’




                                               GAO/AIMD-98-21.2.8                    - Proposed Travel Checklist                  (12/97) :
           Travel       System     Requirements


                    Travel   vbucher   function       Yes/no                                 Explanation          i
                                                        NA

                18. Provide for a mechanism that                                                           :
                    is flexible in defining
                    sampling criteria such as
                    dollar amount, travel type,
                    etc., to randomly select
                    sample voucher packages
                    (approved voucher and
                    receipts) for submission to
                    the finance or other
                                                                                    :        .‘!
                    designated office for voucher
                    examination and receipt
                    verification?                                                       ,.

                19. Track and report travel
                    obligation and liquidation
                    information based on       :
                    OMB-defined travel
                    purposes?                                                  ,.        /,.
                                                                              .’                   I              I:




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          Travel      System       Requirements


                    Local travel     process        Yes/no                     Explanation
                                                      NA

           Does the system:

            1.     Produce the local travel
                   voucher and prepare
                   additional copies as needed?

            2.     Allow the authorizing official
                   to sign or indicate that the
                   travel for reimbursable claim              ,
                   is authorized?

            3.     Provide for funds
                   certification?

            4.     Provide the capability for the
                   system to derive or allow the
                   user to assign appropriate
                   accounting classification data
                   to update the accounting
                   system?

            5.     Recording obligations and
                   disbursements for
                   registration fees for
                   attendance at non-
                   government sponsored
                   meetings (where no travel
                   expenses other than
                   transportation are involved)?




Page 25                !                               GAO/AIMD-98-21.2.8   - Proposed   Travel Checklist   (1?/97)
           Travel     System        Requirements


                     Local travel     process           Yes/no                     Explanation                :
                                                          NA

             6.     Automatically create a
                    transaction code to record
                    obligation and payment into
                    the system along with other
                    appropriate accounting     :
                    information? (The system ’
                    must provide an avenue for                      >’
                    recording the type of
                    disbursement, record the                             ,’
                    appropriate schedule number     ’
                    in the system, and update the
                    subsidiary ledgers and the               :
                    standard general ledger.)




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                                                                                                                            .J
I-




     Travel      System     Requirements                           :                ‘.


            Sponsored     travel   process      Yes/no                 1 Explanation
                                                  NA

      Does the system:

       1. Enter the approval or
          disapproval, by a designated
          individual, of the approval
          office and accommodate an
          approving official at an
          off-site location?

       2.      Ensure that sponsored travel
              is administratively approved
              prior to final approval of the
              travel order (with the
              exception of’an override
              ability to approve sponsored
              travel after the fact if
              necessary)? (Upon approval
              of the sponsored travel
              request, the travel
              management system should
              prompt the traveler through
              the system or generate a
              report to advise the traveler
              (or the travel office) to enter
              the travel order in the
              system.)

       3.     Provide notification to the
              accounting office of required
              information to establish
              accounts receivable for
              deposits/collections?




                                                  GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (12/97)
             Travel         System Requirements                             .           ,.!,


                    Sponsor&d travel process              Yes/no                    Explanation                ;
                                                            NA                                                 i,
               4.        Provide the capability to                                                             I.
                         indicate the amounts and
                         entitlements to be paid by
                         the government and those to
                         be paid by the sponsoring,
                         organization? (For example,
                         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
                         order. Estimated amounts,
                         should be shown where
                         actual amounts are unknown.
                         Traveler’s entitlements are
                         limited to those authorized
                         under federal regulations
                         even with regard to
                         sponsored travel.)

               5.        Provide the capability in the
                         accounting system to record
                         from the voucher the
                         certified amounts of cash to
                         be deposited to ‘the
                         appropriation or the income
                         to the employee in the form
                         of services in-kind?




Page28   1          ‘;        “,     .:     1’
                                                            GAO/AIMD-98-21.2.8   - Proposed Travel Checklist        (12/97)
          Travel      System      Requirements


                 Sponsored     .travel   process,   Yes/no                     Explanation.
                                                    1 ,NA

            6.     Provide the capability to
                   generate the appropriate
                   obligation records to reflect
                   the cost of the trip to be
                   funded by the government
                   and transactions to record
                   the receipt of income from
                   non-federal sources? (This
                   could be linked with an
                   accounts receivable system.)

            7.     Provide reports to the
                   accounting office to indicate
                   outstanding vouchers where
                   certifications by the traveler
                   have not yet been submitted
                   for sponsored travel?                       /.




Page 29                                                GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (12/97) .
-- -i


                       Travel           System   Requirements               ”                                  ”


                            Interface     requirements   process   Yes/no              ‘.      Explanation
                                                                     NA

                        Does the system provide travel
                        activity transactions to the core
                        financial system by:

                            1. generating obligation records,
                               including deobligations    :
                               (cancellations) and
                               adjustments (amendments)?

                            2.    Updating funds control?
                                     ,.,

                            3.    Updating the standard
                                  general ledger?

                            4.   Generating disbursement
           5                     actions by check, electronic
           :’

                  .,
                                 fu.-ds trader .(ETF), etq,
                                 with corresponding        .’
                                 accounting transactions? (To
                                 the extent possible and
                                 consistent with current GAO,
                                 General Services             ’
                                 Administration (GSA), and
                                 Department of Treasury
                                 (Treasury) requirements, the
                                 system should provide for
                                 electronic transfer of funds.)




        Page’30        “1                                             GAO/AIMD-98-21.2.8    - Proposed Travel Checklist   (12/97)
           Travel            System        Requirements             ‘.._                ?


                Interface       requirements      process    Yes/no                      Explanation
                                                               NA

                5.        Recording travel advance
                          issuance and liquidation
                          actions against corresponding
                          obligation and expenditure
                          records?

                Does the system:

                6.        Provide an interface. .with the   ..     ,.                              .I
                          accounts payable function, to
                          provide automated            :
                          scheduling of travel and
                          transportation voucher       :
                          payments and provide a
                          medium to facilitate the i                         ,
                          payment of travel vouchers                        .:
                          with the cashier function?’

                7.        Provide for recording
                          sufficient airline ticket
                          information that is essential
                          to the airline ticket payment
                          process so that the
                          accounting office may review
                          the information, verify the,
                          amount cited on the airline
                          bill, and determine if a 1
                          refund is due or reconcile.
                          other ticketing differences so
                          that correct payment is
                          made?




Pagr.31.   ‘:        !.               ,.                         GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (12/97)
Travel        System Requirements


              Repotis   process             Yes/no                     Explanation
                                              NA

  Does the function:

   1. Maintain data activity that’
      would include all the
      information entered by the
      traveler, the current date, and
      status of all travel     ”
      documents?

   2.      Provide for the retrieval of
           balances and costs by
           traveler name and Social
           Security number including
           data elements for nonfederal
           travelers, fund source(s), :
           organization, project, purpose
           of travel, travel dates, etc?

   3.      Provide, based on the
           estimated dates of return, for
           follow-up on travel advances
           with balances outstanding,
           generating delinquent notice
           letters and memoranda to .the
           travelers, effecting payroll
           offsets, and accomplishing
           other collections or reporting
           appropriate amounts as
           earned income?




Page 32‘                                       GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (B/97)
Travel       System Requirements                                      :


             Reports   ,process           ‘, Ye&o                         Explanation
                                               NA

   4.    Maintain all data elements
         required to perform on-line
         queries and to generate
         standard and ad hoc reports?

   5.    Provide an outstanding travel
         voucher report?

   6.    Provide for automatic aging
         of travel advances and
         regular reporting on the
         status of the advances?

   7.    Provide a total travel and
         cost comparison by
         destination report?

   8.    Generate a letter of notice to
         travelers with outstanding’
         travel advances who have not
         submitted a voucher within a
         given time period?

   9.    Generate a letter to the
         traveler explaining which
         claimed expenses were.
         disallowed on the voucher
         and why?

  10. Provide. travel data to GSA
      for oversight?


Page 33‘ :                                     GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (U/97)
Travel       System     Requirements                 b                                                  ./



      Withholding  tax allowance            Yes/no                    I      Explanation
   (WTA) and relocation      income           NA
    tax (RIT) allowance     process

  Does the system:

   1.     Provide for maintaining a
          record of all relocation
          expenses (taxable and
          nontaxable), regardless of
          what system paid the
          expenses, and send a record
          of the expenses 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?

  2.      Provide the capability of
          processing more than one                       ‘: ,!,   ,
          RIT if reimbursement is
          received in more than 1
          calendar year? The traveler
          must submit additional data
         ~to indicate earnings, filing,.                      ”
          status, and tax rates in order,
          for the computation for the
          RIT to be made.

  3.      Provide for withholding
          federal tax on the original
          voucher when submitted?




Page 34                                        GAO/AIMD-98-21.2.8         - Proposed Travel Checklist        (12/9’7)
    Travel       System    Requirements                  ‘.                  ‘I ..


         Withholding   tax allowance             Ye&o         ‘.        ‘.      Explanation
       (WTA) and relocation      income            NA.
        tax (RIT) allowance     process

      4.      Provide on-line and
              hard-copy information to the
              traveler? (Warning messages
              or guidelines should include
              at least some identification as
              to where the traveler should
              go for additional information.
              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.)




    Page 35                                        GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (12/g?)



i
Travel       System    Requirements


   System administration       pro&s           Yes/no           ”           Explanatihi
                                                 NA:        ”

  Does the system administration
  include the following functions:.

   1. Table maintenance:                                     ,,>I

         -  trip purpose?
         -  operational expense?
         -  locality/meals and
            incidental expenses
             (M&IE) allowances?     a
         - locality/lodging rate (per
            diem)?
         -- credit Card?
         - ATM access?
         - air costs/destination?                               ;    :
         - rental car rate/type?
         - privately-owned vehicle
            (POV) mileage rate/
            mileage?
         - users/purpose:
         - traveler accountant
            technician?
         - cashier, etc.?
         - approving officials:     ,
         I org&fzgYoiz/fii-ding?.           “’ .,    ‘.
         -   delegated authority?




                               ,!:,     ;           GAO/AIMD-98-21.2.8   - Proposed Travel Checklist   (12/Q’/)
Page36        ”   ”
Travel       System    Requirements


  System administration          process       Yes/no                          Explanation
                                                 NA

  2.     Financial systems interface:

         -   accounting (obligations,                   ’
             expenditures,                                                                ._’
             adjustments, and
             disbursements)?
         -   budget (travel plans,
             budget)?
         -   files received from other
             systems?
                                                                  .’
                                                                        ..’
  3.     User administration:

         -   system acceptance of new
             users (organization                                                   .’
             profiles, approving
             officials)?’
         -   update, delete capability?                     :          ,,           :
                                                                                  ,‘,
  4.     Maintenance of the rules
         incorporated in the travel
         system?

  5.     General system information,
         announcements?

  6.     Electronic signature?
                      ,,.




                                           i      GAO/AIMD-98-21.2.8        - Proposed Travel Checklist   (E/97)
           Travel           System    Requirements


                    Records     retention   procesd            Yes/no             I               Explanation
                                                             .’ NA

              Does the system recognize that:                                                             8,

               1.     All records created within:the
                      federal government may be
                      destroyed only with the
                      approval of the National
                     Archives and Records
                     Administration (NARA), per
                      36 CFR 1228? (Basic travel
                     records are currently
     ,.
                     authorized for disposal by
                     General Records Schedule 9,
                     Travel and Transportation
                     Records (copies may be
                                                                                                            ”
                     obtained from your 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:                              ,:                             /,’
                     Office of Records            ’
                     Administration (NI)
                     National’Archives’and     “,                       , ‘,;,,       i:.,         -‘,’
                     Records Administration
                     Washington, D.C. 20408
                     The telephone number is, ’                    :
                     (202) 501-6000.)                                                        :’


-.




          ,pagej8     ‘,’                         : ~:   ”       GAO/AIMD-98-21.2.8          - Proposed Travel Checklist   (12/97)
Travel      System     Requirements


  2.      All records should be
          maintained in accordance
          with title 8 of GAO’s Policv
          and Procedures Manual,
          “Records Management?”




(922247)



Page 39                                  GAO/AIMD-98-21.2.8   - Proposed   Travel Checklist   (12/97)
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