CLAIMING REIMBURSEMENT

• Citation: 41 CFR Part 301-52
• Sections: 14

§ 301-52.1 Travel claim information requirements.

Employees must file a travel claim and provide the following information:

(a) Receipts for any lodging expenses and other expenses costing over $75, and an itemized list of expenses and other information (specified in the listing of required standard data elements, and any additional information the agency may specifically require), except:

(1) The employee may aggregate official travel-related expenses incurred at the TDY location for authorized telephone calls, transit system fares, and parking meter fees, except any individual expenses costing over $75 must be listed separately.

(2) When the employee is authorized a reduced per diem rate for lodging, the employee must state the reduced daily rate the agency authorized.

(3) When the employee is authorized a reduced per diem rate for M&IE, the employee must state the reduced daily rate the agency authorized.

(4) The agency may choose whether or not to require itemization of M&IE when a reduced M&IE rate is authorized.

(5) Receipts must be retained for 6 years as prescribed by the National Archives and Records Administration (NARA) under General Records Schedule 1.1, item 010 ( https://www.archives.gov/files/records-mgmt/grs/grs01-1.pdf ).

(6) The employee must submit a travel claim within 5 working days after trip completion or period of travel; or at most every 30 days for if the employee is on a continuous travel status unless the agency administratively requires submission within a shorter timeframe.

(7) The agency may exempt an expenditure from the receipt requirement because the expenditure is confidential.

(b) Type of leave and the number of hours of leave for each day.

(c) The date of arrival and departure from the TDY station.

(d) Evidence of the employee's necessary travel expenses including any necessary special authorizations.

§ 301-52.2 Travel claim filing format.

Employees must use the format prescribed by ETS to file travel claims, unless the agency has been granted, or has granted the employee, an exception from required use of the ETS in accordance with § 301-50.2 of this subchapter.

§ 301-52.3 Disallowed payment of a claimed item.

The agency may disallow payment of a claimed item if the employee:

(a) Does not provide proper itemization of an expense;

(b) Does not provide required receipt(s) or other documentation required to support their claim; or

(c) Claims an expense which is not authorized.

§ 301-52.4 Procedure for challenging a claim disallowance.

Employees may request reconsideration of the agency's disallowance of their claim if the employee has additional facts or documentation to support the request for reconsideration. To challenge a disallowed claim, the employee must:

(a) File a new claim.

(b) Provide full itemization for all disallowed items reclaimed.

(c) Provide receipts for all disallowed items reclaimed that require receipts, unless the agency already has the receipt.

(d) Provide a copy of the notice of disallowance.

(e) State the proper authority for the claim if the employee is challenging the agency's application of the law or statute.

(f) Follow the agency's procedures for challenging disallowed claims.

(g) If after reconsideration by the agency, the claim is still denied, the employee may submit the claim for adjudication to the Civilian Board of Contract Appeals in accordance with 48 CFR part 6104.

§ 301-52.5 Accounting for an outstanding travel advance.

Employees must account for any travel advance outstanding at the time they submit their travel claim in accordance with the agency's procedures. Agencies are responsible for ensuring the collection of outstanding travel advances.

§ 301-52.6 Accounting for unused tickets and refunds.

Employees must submit any unused tickets or other evidence of refund to their agency in accordance with the agency's procedures.

§ 301-52.7 Agency reimbursement timeframe.

The agency must reimburse the employee within 30 calendar days after the employee submits a proper travel claim to the agency's designated approving official. The 30-day requirement in this section does not apply to the following relocation allowances:

(a) Transportation and storage of household goods and professional books, papers, and equipment;

(b) Transportation of a mobile home;

(c) Transportation of a privately owned vehicle;

(d) Temporary quarters subsistence expense;

(e) Residence transaction expenses;

(f) Relocation income tax allowance;

(g) Use of a relocation services company;

(h) Home marketing incentive payments; and

(i) Allowance for property management services.

§ 301-52.8 Notification of claim errors.

After the employee submits a travel claim, the agency must notify the employee in seven working days of any errors that would prevent payment within 30 calendar days after submission.

§ 301-52.9 Late payment fee entitlement.

Employees will receive a late payment fee if the agency fails to reimburse them within 30 calendar days after submission of a proper travel claim to the approving official.

§ 301-52.10 Late payment fee calculation.

(a) To calculate late payment fees, the agency must either—

(1) Use the prevailing Prompt Payment Act Interest Rate beginning on the 31st day after submission of a proper travel claim and ending on the date on which payment is made; or

(2) Reimburse a flat fee of not less than the prompt payment amount, based on an agencywide average of travel claim payments.

(b) In addition to the fee required by paragraphs (a)(1) and (2) of this section, the agency must also pay an amount equivalent to the late payment charge that the card contractor would have been able to charge the employee had the employee not paid the bill.

§ 301-52.11 Minimum late payment fee threshold.

A late payment fee will only be paid when the computed fee is $1.00 or greater.

§ 301-52.12 Tax reporting of late payment fees.

Late payment fees will not be reported as wages on a Form W-2. The Internal Revenue Service (IRS) has determined that the late payment fee is in the nature of interest (compensation for money use). The agency will report payments in accordance with IRS guidelines.

§ 301-52.13 Tax treatment of the additional fee.

The agency will report payment of the additional fee, which is equal to any late payment charge that the card contractor would have been able to charge had the employee not paid the bill, as additional wages on Form W-2.

§ 301-52.14 Penalties for defrauding the Government.

An employee forfeits reimbursement pursuant to 28 U.S.C. 2514 if the employee attempts to defraud the Government, and may be subject under 18 U.S.C. 287 and 1001 to one, or both, of the following:

(a) A fine of not more than $10,000; or

(b) Imprisonment for not more than 5 years.