§301-71.304. Collecting excess travel advance amounts.
41 C.F.R. § 301-71.304
When the outstanding advance exceeds the amount owed to the employee, then the employee must reimburse the agency for the difference in accordance with internal agency policy. Failure to collect the amount in excess of substantiated expenses will cause a violation of the accountable plan rules contained in the Internal Revenue Code (title 26 of the United States Code).
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 5701 note; 5 U.S.C. 5705; 5 U.S.C. 5707; 40 U.S.C. 121(c).
Source
Source: FTR Case 2025-05, 90 FR 56893, Dec. 8, 2025, unless otherwise noted.