Enhanced Controls Are Needed to Ensure Compliance With Federal Travel Regulations and IRS Travel Policy

The Chief Financial Officer should ensure that mandatory travel training includes an emphasis on recent changes in the Federal Travel Regulation (FTR) and updates to IRS policies. At a minimum, the changes described should include the August 2020 IRS interim guidance memorandum and the May 2015 FTR change that established a rental car over a Privately Owned Vehicle as the preferred method of transportation when driving to a temporary duty station.

The Chief Financial Officer should ensure that mandatory travel training on sufficient supporting documentation includes (a) a specific explanation that an electronic itinerary is not sufficient documentation to support claimed airfare expense and (b) clarification regarding when a cost comparison is required and the supporting documentation that must be submitted with the cost comparison.

The Chief Financial Officers should revise IRS policy and continue IRS training efforts to include a reminder that travelers should determine prior to travel if a specific tax exemption form is needed and submit the form when traveling to the tax-exempt States.

The Chief Financial Officer should continue efforts to incorporate the interim guidance into IRS domestic travel policy to clearly state the established order of preference for mode of transportation. This order of preference should align with the presumed most advantageous method of transportation established in the Federal Travel Regulation.

The Chief Financial Officer should develop a process to (a) identify individuals on long-term travel and (b) ensure that all ongoing and potential long-term travel is properly approved and reviewed at appropriate intervals.