Date: January 3, 2001
Sunset Review: January 3, 2005
SUBJECT: Delegation of Authority to Approve the Use of Cash for Official Travel
1. PURPOSE. The purpose of this Directive is to delegate authority to heads of bureaus to approve all cash purchases of passenger transportation services.
2. DELEGATION. This Directive delegates to heads of bureaus, the Chief Management and Administrative Programs Officer (Departmental Offices (DO)), the Office of Inspector General (OIG), and the Treasury Inspector General for Tax Administration (TIGTA), the authority to approve all cash purchases of passenger transportation services, including instances where a Federal traveler has failed to use a Government Transportation Request (GTR), Centrally Billed Account (CBA), or Government contractor-issued Individually Billed (IB) travel charge card. This delegation is in accordance with 41 CFR 101-41.203. For purposes of this Directive, the term "bureau" includes DO, OIG, and TIGTA.
3. REDELEGATION.
a. The authority to approve cash purchases in excess of $100 may be redelegated to the Bureau Chief Financial Officer, or the equivalent management official at regional locations. No further redelegation shall be permitted.
b. The authority to approve cash purchases of $100 or less when approval is required by 41 CFR 101-41.203-2 may be redelegated without limitation.
c. All redelegations shall be in writing, and copies of the redelegations shall be retained to permit examination by General Services Administration (GSA) auditors.
4. GUIDELINES.
a. As long as the conditions set out in 41 CFR 101-41.203 are met, bureau heads may, in limited circumstances, approve the use of cash to procure emergency or nonemergency transportation services costing more than $100. In the interest of promoting good cash management, all other methods of disbursement should be considered before providing cash. Approval shall be granted only when sufficient justification has been documented. In nonemergency situations, authorization to use cash in excess of $100 should be obtained prior to travel.
b. To justify the use of cash in excess of $100 instead of a Government provided method of payment when procuring passenger transportation services, both the bureau head (or designated representative) and the traveler shall certify on the travel voucher the reasons for such use.
c. Bureaus shall establish guidelines for approval of cash purchases in excess of $100 and determine if the use of cash is due to:
(1) emergency circumstances where use of a GTR, Government contractor issued IB travel charge card, or CBA was not possible, or
(2) failure of the bureau to advise new employees and/or invited or infrequent travelers of proper procedures for purchasing transportation services.
d. Cash purchases of transportation services in excess of $100 in nonemergency circumstances shall be discouraged and kept to a minimum. If a cash purchase is determined to have been made under a nonemergency circumstance, reimbursement shall be limited to the cost which would have been properly chargeable to the Government if the transportation services had been procured using one of the Government-provided methods of procurement. However, this limitation may not be applicable in the case of new employees and invitational or infrequent travelers not familiar with proper procedures, and full reimbursement may be approved. Cash shall not be used to circumvent the use of city-pair contracts.
e. Bureaus shall establish procedures to encourage travelers to use a GTR, Government contractor-issued IB travel charge card, or CBA instead of cash to purchase passenger transportation services. Use of a charge card other than the Government contractor-issued IB travel charge card, personal funds, travel advances in the form of travelers checks, or authorized Automatic Teller Machine (ATM) shall be considered the equivalent of cash and subject to the $100 limitation.
f. Cash purchases of transportation services costing more than $10 but not more than $100 may be approved if no Government provided method of payment is practicable. Bureaus are authorized to implement the guidance set forth in 41 CFR 101-41.203-2.
g. Travelers using cash to purchase individual passenger transportation services shall procure such services directly from the carrier or from travel agents under GSA, Treasury, or bureau contracts. They shall account for those expenses on their travel vouchers and furnish passenger coupons or other evidence, as appropriate. Furthermore, travelers shall assign to the Government the right to recover any excess payments involving carriers' use of improper rates. That assignment must be preprinted or otherwise annotated on the travel voucher. If using paper travel voucher, travelers shall initial. If using an electronic travel voucher, the traveler’s electronic signature will serve as assignment.
h. Each bureau shall apprise travelers using cash to procure passenger transportation services of the provision of 41 CFR 101-41.209-4 concerning a carrier's liability for liquidated damages because of failure to provide confirmed reserved space.
i. Travelers using cash to procure passenger transportation services shall adhere to the regulations in 41 CFR 301-10 regarding the use of U.S. flag vessels and air carriers.
j. Should a traveler make repeated cash purchases without just cause or deliberately attempt to circumvent use of GSA contract air or rail service for personal convenience, the bureau may send all documents related to the travel to the GSA Board of Contract Appeals for a decision on the traveler's right to reimbursement as provided in 31 U.S.C 3702.
5. RECORDKEEPING. Travel vouchers shall be maintained in the bureau to be available for site audit by GSA auditors. General Records Schedule 9, "Travel and Transportation Records," provides instructions for the disposal of travel vouchers. GSA, Transportation Audit Division (FWA) will report suspected travel management errors and/or misroutings, which result in higher travel costs to the Government, to the appropriate bureau travel manager for appropriate action.
6. REPORTING REQUIREMENTS. After the traveler has been reimbursed for a cash purchase, bureaus shall submit copies of the travel authorization, ticket coupons, and any ticket refund applications, or Standard Form 1170, "Redemption of Unused Tickets, " to the GSA, Transportation Audit Division (FWA), Attention: Code E, Washington, D.C. 20405 for audit.
7. AUTHORITY. 41 CFR 101-41.203 and 209-4.
8. REFERENCE. 41 CFR Parts 301-10, 301-51, and 301-72.
9. CANCELLATION. Treasury Directive 12-26, Delegation of Authority to Approve the Use of Cash for Official Travel, dated October 9, 1997, is superseded.
10. OFFICE OF PRIMARY INTEREST. Office of Accounting and Internal
Control, Office of the Deputy Chief Financial Officer, Office of the Assistant
Secretary for Management and Chief Financial Officer.
/S/
Lisa Ross
Assistant Secretary for Management
and Chief Financial Officer