Section 8.01 explains agency responsibilities
for complying with IRS accountable plan
rules, including excess per diem and PCM reimbursements
to employees, travel advances and non-overnight travel reimbursements.
This Section also explains the CAS/Payroll interface (voucher
processing and calendar year-end procedures) for employee
business expense reimbursements, IRS one-year rule
for travelers and employer-provided transportation benefits.
For NYS to retain its accountable plan status and avoid
penalties, agencies must continue to comply with these requirements.
Any noncompliance may cause IRS to consider the States
entire travel expense plan to be non-accountable and would
result in subjecting all employee travel reimbursements
to withholding of income and employment (Social Security/Medicare)
taxes. IRS will assess penalties for failure to report or
to withhold and pay taxes in accordance with these rules.
Agencies will be responsible for any penalties assessed
by IRS against NYS as a result of agency failure to comply.
The applicable Federal reimbursement
rates for travel expenses are contained in appropriate
Accounting (A) bulletins and/or Procurement and Disbursement
Guideline (G) bulletins.