Travel Advance Account and Petty Cash Account (APS 010)

Reimbursement of Travel Advance Expenses and Petty Cash Accounts

Procedure for Reimbursing Travel Advance Expenses

Follow the steps below to reimburse travel advance expenses.

Step 1

An employee submits the actual travel voucher to his/her employing agency after the travel has been completed.

Note: Government Code, Section 403.248(b)(3), states that the Comptroller’s rules for travel advance account use must require a “final accounting” after a state officer or employee has incurred travel expenses. According to Section 403.248(c), “final accounting” means a reimbursement from or additional payment to a state officer or employee so the net amount received by the officer or employee equals the actual travel expenses incurred by the officer or employee.

See the Texas Administrative Code for additional information and requirements on travel advance expenses.

Step 2

Enter the following transactions to reimburse the travel advance expenses:

T-Code/Title	Appropriation Number/Title	COBJ	Appropriated Fund/Agency Fund/PCA	TIN	PDT
247/V/P Non-Payroll Reimbursement Detail	Determined by Agency	Expenditure  comptroller objects related to travel as described in the Comptroller Manual of Accounts and Textravel	Determined by Agency	TIN for the traveling employee	The Payment Distribution Type (PDT) field must be populated with an R for warrant
904/Payment Reimbursement Vendor	Determined by Agency	Leave Blank	Determined by Agency	TIN for the agency whose travel expenses are being reimbursed	Leave Blank

If the reimbursement is for a prior appropriation year, year-end payable recognition requires that the above entries post to USAS using an effective date of 08/31/XX. If the reimbursement has already processed in the new fiscal year with a current effective date, use T-code 420 to recognize the payable as of 08/31/XX. For more information, see the Encumbrance Reporting and Lapsing of Appropriations (APS 018) (FPP A.019).

Note: Bank service charges must not be posted against petty cash, travel or imprest accounts. These charges must be reimbursed under comptroller object (COBJ) 7210 from appropriated funds, using the bank payee number.  

Step 3

The warrant generated from the reimbursement voucher will be made payable to the agency. Deposit the warrant in the travel advance local bank account or cash the warrant and place the proceeds in the physical location of cash on hand at the agency.

AFR note: For outstanding travel advances, a subsidiary ledger for travel cash should be used to track amounts receivable from employees. The balance sheet should always reflect the principle or authorized amount of the travel cash ledger regardless of the travel advances that may be outstanding or not yet expensed on receipt of a supporting expense report at fiscal year-end.

Procedure for Reimbursing Petty Cash Accounts

Follow the steps below to reimburse petty cash accounts.

Step 1

Prepare a USAS reimbursement voucher to reimburse a petty cash account. The voucher must be supported with appropriate receipts and invoices, which must be retained in the same order as the expenses are listed on the voucher. The voucher must be prepared for the total amount of the supporting claims with a breakdown of the charges by comptroller objects.

Step 2

Enter the following transactions to reimburse the petty cash expenses:

T-Code/Title	Appropriation Number/Title	COBJ	Appropriated Fund/Agency Fund/PCA	TIN	PDT
247/V/P Non-Payroll Reimbursement Detail	Determined by Agency	The normal expenditure comptroller objects for items purchased as described in the Comptroller Manual of Accounts	Determined by Agency	TIN for the vendor that sold the purchase. If the agency has exhausted all resources and cannot obtain the specific vendor TIN/mail code, use the Comptroller-assigned TIN 31001035687.000, but ONLY for replenishing petty cash using third-party transactions.	The Payment Distribution Type (PDT) field must be populated with an R for warrant
904/Payment Reimbursement Vendor	Determined by Agency	Leave Blank	Determined by Agency	TIN of the agency’s petty cash account being reimbursed	Leave Blank

Reimbursement vouchers for petty cash accounts have the same approval requirements as any other purchase voucher.

Step 3

The warrant generated from the reimbursement voucher will be made payable to the agency. Deposit the warrant in the petty cash local bank account or cash the warrant and place the proceeds in the physical location of cash on hand at the agency.