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

The Chief Financial Officer should develop and deploy a travel requirements acknowledgment document for all international travelers and their approving officials that clarifies the requirements for travel authorization, voucher submission, and approval as well as traveler and approver roles and responsibilities. The document should a) specifically addresses travel requirements and prohibitions associated with international travel and b) require signature by the traveler and his or her approving official prior to beginning each and every international official travel occurrence.

The Commissioner, Large Business and International (LB&I) Division, should provide reminders to travelers and approving officials that Form 1321 is to be completed and all required managerial reviews are to be confirmed prior to employee travel.

The Commissioner, Large Business and International (LB&I) Division, should consider updating travel policies and procedures to include required time frames for the LB&I Division ITO to review, approve, and timely return submitted Forms 1321, which would prevent travelers from having to abruptly delay or cancel official travel abroad. In addition, the LB&I Division should periodically conduct a quality review of this process to ensure that these time frames are met.