SUBSECTION 4.2.3.3
TRAVEL CLAIMS

4.2.3.3.1

Preparation and Submission of Travel Expense Vouchers

Effective Date:

Jan. 1, 1999

Travel expense vouchers are to be completed in accordance with the following instructions and in the detail required on the Travel Expense Voucher (A20-A, or A20-2A if applicable) form.

4.2.3.3.1.a

The purpose or accomplishments of the trip are to be indicated in sufficient detail in the "PURPOSE OF TRIP" column to document that the travel was essential to carry out the necessary work of the agency.

4.2.3.3.1.b

Travel Expense Vouchers (A20-A, or A20-2A if applicable) are to be manually or electronically signed by the traveler on whose behalf the voucher is being submitted and are to be approved by manual or electronic signature by the agency head or authorized designee. Agency approvals for the use of electronic signatures must be received from the Department of Information Services.

4.2.3.3.1.c

Travel expense vouchers are to be submitted in accordance with agency policy and Subsection 4.2.3.3. The vouchers are to be prepared in ink, indelible pencil, or by typewriter, and signed in ink or indelible pencil (unless electronically prepared).

4.2.3.3.1.d

Payments of expense vouchers by the agency's fiscal office are to be made no later than ten (10) work days after receipt of the properly completed Travel Expense Voucher (A20-A, or A20-2A if applicable).

4.2.3.3.2

Receipts and Information Required in Support of Travel Expense Vouchers

Effective Date:

Jan. 1, 1999

4.2.3.3.2.a

Except for certain boards and commissions which are paid on an hourly per diem rate (Refer to Subsection 4.2.3.1), reimbursement for the actual cost of lodging is to be supported by a receipt from a commercial facility. Travelers may be reimbursed taxes paid on lodging in addition to the Maximum Lodging Amounts contained in SCHEDULES A and B of Subsection 4.2.7.2. The payment of taxes on lodging should be coded as lodging expense, Subobject GA or GF, as applicable. Lodging rates in SCHEDULE C include all taxes on lodging.

4.2.3.3.2.b

Reimbursement for the actual cost of laundry and/or dry cleaning expenses for travelers in continuous travel status for more than five (5) days is to be supported by a receipt. Use of a coin operated Laundromat is allowable. If a receipt for a coin operated Laundromat is not available, the traveler may claim actual expenses up to $25 on the "Detail of Other Expense" portion of the Travel Expense Voucher (A20-A, or A20-2A if applicable). (Refer to Subsection 4.2.2.1.4.a (6).

4.2.3.3.2.c

Receipts are required for allowable sundry expenditures for amounts in excess of $25, plus any applicable tax and are to be attached to the Travel Expense Voucher (A20-A or A20-2A), except for the following:

• Day parking fees

• Transit fares, ferry fares, bridge and road tolls, and taxi and limousine fares when necessary and on official state business.

• Telephone calls where it is necessary to use a coin box telephone or where the telephone call cannot be charged to the traveler’s office telephone extension.

4.2.3.3.2.d

When lodging or meals are being reimbursed, the exact time, including A.M. or P.M. designation of departure and return is to be indicated on the expense voucher.

4.2.3.3.2.e

When two or more travelers are traveling together in one motor vehicle, each traveler is to indicate this fact by identifying, on the expense voucher, the person(s) accompanying the traveler and the travel destination of each.

4.2.3.3.2.f

The expense voucher is not to include expenses for supplies exceeding $50, plus applicable tax. Such items are to be purchased in accordance with prescribed purchasing requirements.

4.2.3.3.3

Travel Expense Advances

Effective Date:

Sept. 1, 1998

4.2.3.3.3.a

Purpose - Whenever it becomes necessary for an official or employee of the state to travel and incur reimbursable expenses, an agency may make a travel expense advance to such officer or employee. The purpose of the advance is to defray the officer's or employee's anticipated reimbursable expenses other than personal motor vehicle expenses while traveling on official state business away from the official station or residence. The advance is to cover a period not to exceed 90 days. Agencies are to establish written policies prescribing a reasonable amount for which such advances may be written. (RCW 43.03.150 and 43.03.170).

4.2.3.3.3.b

How To Obtain Travel Expense Advances - The traveler is to submit a Travel Authorization (form A40-A) or agency equivalent form to the supervisor. Upon approval of the proposed travel, the supervisor is to forward the Travel Authorization form to the agency head or authorized designee. Upon approval of the advance, the agency's fiscal office is to process the document for payment of the advance and present the traveler with a check or warrant.

4.2.3.3.3.c

Submitting and Accounting for Travel Advances - On or before the tenth day following each month in which a travel advance was furnished to a traveler, the traveler shall submit a fully itemized Travel Expense Voucher (A20-A, or A20-2A if applicable) fully justifying the expenditure of such advance or whatever part thereof has been expended, for legally reimbursable items on behalf of the state. Any portion of the travel advance that is not expended is to be returned to the agency at the close of the authorized travel period. Payment is to accompany a properly completed Travel Expense Voucher (A20-A, or A20-2A if applicable) and may be made by check, or similar instrument, payable to the agency. (RCW 43.03.180).

If the travel advance is less than or equal to the travel expenses incurred, the officer or employee is to submit on or before the tenth day following the month in which the authorized travel period ended, a properly completed Travel Expense Voucher (A20-A, or A20-2A if applicable) itemizing the expenditures of the travel advance for legally reimbursable expenses. The expense voucher is to indicate the net amount, if any, due the traveler. The agency is to process the expense voucher in the manner prescribed for other payments and the agency is to reimburse the traveler for the additional amount due.

4.2.3.3.3.d

• Any default in accounting for or repaying an advance is to cause the full amount which is unpaid to become immediately due and payable with interest of ten (10) percent per annum from date of default until paid.

• In order to protect the state from any losses on account of travel advances made, the state has a prior lien against and shall withhold any and all amounts payable or to become payable by the state to such officer or employee up to the amount of such travel advance and interest at a rate of ten percent per annum, until such time as repayment or justification has been made. (RCW 43.03.180 through 43.03.190).

4.2.3.3.3.e

Limitation of Use of Travel Expense Advance Monies - A travel advance is to be expended by the officer or employee to specifically defray necessary reimbursable costs while performing official duties. No travel advance shall be considered for any purpose as a loan to an officer or employee, and any unauthorized disbursement of a travel advance is to be considered as a misappropriation of state monies by the officer or employee. In accordance with RCW 43.03.170, travel advances for use of privately owned vehicles are prohibited. Additionally, issuance and use of travel advances for the purchase of commercial air fares is prohibited. (RCW 43.03.170 and 43.03.190 through 43.03.200).

4.2.3.3.4

Internal Revenue Service Regulations Affecting Travel Expenses and Travel Advances

Effective Date:

Sept. 1, 1998

4.2.3.3.4.a

The federal Internal Revenue Service (IRS) has implemented tax rules affecting travel advances. The IRS requires travelers receiving travel advances to substantiate their travel expenses and to return to their employer any unspent portions of the travel advance within a reasonable time period. If the traveler does not substantiate the travel expenses or does not return any unspent portion of a travel advance within a reasonable time period, then the traveler's employer is required to report the reimbursement or the travel advance as income in Box 1 of Form W-2 and that amount is subject to applicable payroll withholding taxes.

4.2.3.3.4.b

For purposes of state travel regulations, if a traveler substantiates a travel expense in accordance with state travel regulations on a state Travel Expense Voucher (A20-A, or A20-2A if applicable) within sixty (60) days after it is incurred, the traveler will have met the reasonable time period requirement and the travel expenses the traveler incurred will not be considered income. Likewise, if a traveler returns to the employer any unspent portion of a travel advance within 120 days after incurring a travel expense related to the travel advance, then the traveler will have met the reasonable time period requirement and the unspent portion of the travel advance will not be considered income.

4.2.3.3.4.c

When a traveler fails to meet either of the timeliness criteria stated in item b. above, the agency is required to consider the unsubstantiated travel expense and the unspent portion of the travel advance as income and deduct the applicable payroll withholding taxes from the travelers next semi-monthly earnings. Consequently, agencies are required to establish tracking systems in order to comply with this IRS regulation.