International Travel Claims With Unallowable or Unsupported Expenses Were Certified for Payment by Approving Officials

The Chief Financial Officer should clarify IRS guidance as to whether the use of frequent flyer miles to upgrade to first class or business class accommodations requires prior approval if it will result in increased costs to the Government for another traveler (such as a law enforcement escort).

The Chief Financial Officer should strengthen management controls by: a) enhancing existing policies and procedures pertaining to travel upgrades to ensure that they conform to the FTR; b) implementing procedures to obtain copies of original receipts, to include final travel invoices, meeting agendas and confirmations, or other original source data, to verify pre-trip justifications and trip outcomes for the purposes of validating traveler business class travel request attestations and enhancing IRS internal monitoring; and (c) implementing procedures requiring the traveler to provide information to their approving official if the travel plans or the business purpose of the trip change post trip authorization, prior to the traveler's departure on travel.

The Chief Financial Officer should pursue collection of reimbursed amounts identified in this audit that were in excess of the allowable travel costs.

The Chief Financial Officer should provide training or issue a clarifying memorandum defining what constitutes sufficient supporting documentation for each travel expense category, with special emphasis placed on larger expenses, such as airfare and lodging, and premium travel requirements.

The Chief Financial Officer should consult with responsible officials from the General Services Administration to implement system updates to the electronic travel system to prevent claiming lodging and lodging taxes in excess of permissible lodging limits for foreign travel and to include a representation of truth and accuracy that the traveler must agree to prior to electronic processing of his or her travel expense claim.