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New York State Accounting System User Procedures Manual

Volume Name
CONTROLS AND SPECIAL PROCEDURES
Volume
XI
Date
1/31/94
Section Name
Excess (Taxable) Payments to Employees -Continuous Travel Advances
Section
8.0130

 

The Comptroller's Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away from their official stations for at least 30 percent of the work year. This policy is consistent with IRS requirements for an accountable plan.

Agencies should annually review their continuous travel advances to ensure compliance with the above policy. Employees not expected to travel 30 percent of the work year must return advances.

NOTE: If travel advances are provided to employees who are not likely to travel, the State's travel expense plan can be rendered non-accountable, resulting in subjecting all employee travel reimbursements to withholding of income and employment taxes.