DoD 7000.14 - R
DEPARTMENT OF DEFENSE
FINANCIAL MANAGEMENT REGULATION
VOLUME 9: “TRAVEL POLICY”
UNDER SECRETARY OF DEFENSE
(COMPTROLLER)
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 1
*June 2023
1-1
VOLUME 9, CHAPTER 1: “GENERAL INFORMATION”
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated June 2021 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Verified and updated references, hyperlinks, and formatting
to comply with current administrative instructions, and made
clarifying editorial changes.
Revision
6.0
Revised “premium class” and “other than coach class
(OTCC)” language in accordance with the Federal Register
Volume 87, Number 175 published September 12, 2022.
Revision
All
This instruction has been reviewed by the Per Diem, Travel,
and Transportation Allowance Committee (PDTATAC) staff
in accordance with Department of Defense Directive
5154.31, Volume 5, dated October 16, 2015 as PDTATAC
Case RR23004. Any conflict between this publication and
the Joint Travel Regulations (JTR) is resolved based on the
JTR and not this publication.
Revision
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 1
*June 2023
1-2
Table of Contents
VOLUME 9, CHAPTER 1: “GENERAL INFORMATION” ....................................................... 1
1.0 PURPOSE .......................................................................................................................... 3
2.0 AUTHORITATIVE GUIDANCE ..................................................................................... 3
2.1 Additional Guidance ...................................................................................................... 3
2.2 Exceptions ...................................................................................................................... 3
3.0 EFFECTIVE DATE OF JTR CHANGES ......................................................................... 4
4.0 RESPONSIBILITIES ........................................................................................................ 4
5.0 ROUTING AND FORMAT FOR RECOMMENDING CHANGES ............................... 4
*6.0 REQUIREMENTS FOR REPORTING EMPLOYEE TRAVEL .................................. 5
6.1 Report for Travel on Government Aircraft by Senior Federal Officials ........................ 5
6.2 Other Than Coach Class (OTCC) Reporting ................................................................. 6
6.3 First Class and Business Class Accommodations That Do Not Require Reporting ...... 6
6.4 Negative Reports and Exceptions to Reporting First Class and Business Class Travel 6
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 1
*June 2023
1-3
CHAPTER 1
GENERAL INFORMATION
1.0 PURPOSE
The policies addressed in Volume 9 apply to all personnel traveling under orders funded
by the Department of Defense (DoD). This includes military members, civilian employees,
members of the Reserve Components, dependents on official orders, and travelers on DoD
invitational travel authorizations. Individual DoD Component travel implementing guidance
remains in use to provide direction for travel order preparation, administration and accounting.
2.0 AUTHORITATIVE GUIDANCE
Volume 9 provides supplemental instructions on the payment of allowances authorized
by the Joint Travel Regulations (JTR). The DoD-chartered Per Diem, Travel and Transportation
Allowance Committee (PDTATAC) publishes the JTR. The JTR directly implements the travel
and transportation allowances authorized by law for members of the Uniformed Services, and also
implements guidance from the General Services Administration’s (GSA) Federal Travel
Regulation (FTR) for DoD civilian employees.
2.1 Additional Guidance
2.1.1. Additional guidance pertinent to the U.S. Air Force and Space Force is in the
Department of the Air Force Instruction 24-602, Volume 1, Passenger Movement.
2.1.2. Additional guidance pertinent to the U.S. Navy is available in the
Navy Passenger Transportation Manual (OPNAVINST 4650.15C CH-1).
2.1.3. Additional guidance pertinent to the U.S. Marine Corps is in the
Marine Corps Assignment, Classification, and Travel System Manual (ACTSMAN).
2.1.4. Additional guidance pertinent to the use of Nonappropriated Funds is in the
DoD Instruction 1400.25, Volume 1405.
2.2 Exceptions
The Office of the Under Secretary of Defense (Comptroller) (OUSD(C)) is the approving
authority for exceptions to policy. Requests for exceptions must include a justification, a
recommendation and approval from the appropriate DoD Component command channel at or
above the level of the Deputy Chief Financial Officer (DCFO), OUSD(C). Send requests through
the appropriate DoD Component to the Defense Finance and Accounting Service (DFAS),
Director, Strategy, Policy and Requirements, Finance Policy Division (DFAS-ZPF), 8899 E. 56
th
Street, Indianapolis, IN, 46249. DFAS-ZPF will review and recommend approval/disapproval to
the DCFO, OUSD(C), who will make the final decision.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 1
*June 2023
1-4
3.0 EFFECTIVE DATE OF JTR CHANGES
See the information on “EFFECTIVE DATE OF REGULATION CHANGES” in the
Introduction to the JTR for explanations of JTR effective dates. The DFAS-ZPF may release
policy memorandums affecting Volume 9 that implement PDTATAC determinations, if necessary.
These policy memorandums remain in effect until published in a change to Volume 9.
4.0 RESPONSIBILITIES
The OUSD(C) has ultimate responsibility for the policies contained in Volume 9. The
DoD Components may submit requests for changes to DFAS-ZPF. The DFAS-ZPF will review
requests and initiate recommended changes to Volume 9 if necessary.
5.0 ROUTING AND FORMAT FOR RECOMMENDING CHANGES
Recommendations for changes should include a full explanation regarding the need and
rationale for the proposed change. Provide details when the proposal is the result of an actual
situation. Addresses for submission of proposed changes are:
Army:
Navy:
Air Force
and Space Force:
U.S. Marine Corps:
Defense Agencies
and DoD Field
Activities:
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 1
*June 2023
1-5
NOTE: DFAS-ZPF will return recommendations from the Military Services if they have not
passed through the specified organization.
*6.0 REQUIREMENTS FOR REPORTING EMPLOYEE TRAVEL
Federal agencies are required by the GSA to report the use of Government aircraft to carry
senior Federal officials and non-Federal travelers, on a semi-annual basis in accordance with
(IAW) the FTR 301-70.906 and 301-70.907. Agencies must also report all instances of first class
and business class travel, on an annual basis IAW the FTR 300-70, Subpart B.
NOTE: DoD Service Components/Agencies must be mindful of any additional Office of
Management and Budget travel-specific reporting requirements, which often originate from
Executive Orders (EO).
6.1 Report for Travel on Government Aircraft by Senior Federal Officials
Except when a trip is classified, the following information must be reported to the GSA:
6.1.1. The person’s name with indication that he/she is either a senior Federal official or a
non-Federal traveler, whichever is appropriate;
6.1.2. The traveler’s organization and title or other appropriate descriptive information
(e.g., dependent or press);
6.1.3. Name of the authorizing agency;
6.1.4. The official purpose(s) of the trip;
6.1.5. The destination(s);
6.1.6. For personal or political travel, the amount that the traveler must reimburse the
Government (i.e., the full coach fare or appropriate share of that fare);
6.1.7. For official travel, the comparable City Pair Program fare (if available to the
traveler) or the full coach fare if the City Pair Program fare is not available; and
6.1.8. The cost to the Government to carry this person (i.e., the appropriate allocated share
of the Federal or Close Air Support aircraft trip costs).
NOTE: Additional information concerning the GSA’s requirement to report travel on Government
aircraft by senior Federal officials and non-Federal travelers, to include the Senior Federal Travel
Reporting tool and submitting negative reports is available at Senior Federal Travel Reporting.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 1
*June 2023
1-6
6.2 Other Than Coach Class (OTCC) Reporting
OTCC accommodations are defined in the FTR as first class, business class and premium
economy class. When reporting OTCC accommodations to GSA, agencies are only required to
report first class and business class. Reporting is not required for premium economy class
accommodations. Agencies must separate first class from business class when reporting. An
agency must submit a negative report when it has no OTCC accommodations to report. All
instances of first class and business class accommodations paid by the Government, which
includes any accommodations used as part of a multi-leg or multi-segmented trip paid by the
Government must be reported. Beginning in fiscal year 2015, GSA requires agencies to report
premium class travel by ticket, rather than segments as in previous years. If any portion of the
ticket purchased involves first class or business class accommodations, the entire cost of the ticket
must be reported.
6.3 First Class and Business Class Accommodations That Do Not Require Reporting:
6.3.1. Any first class or business class accommodation paid by the traveler,
6.3.2. Those acquired by the traveler through frequent flyer points or benefits,
6.3.3. Those which are considered a free upgrade, or
6.3.4. When the Federal Government pays coach class fares for first class or business class
accommodations.
6.4 Negative Reports and Exceptions to Reporting First Class and Business Class Travel
6.4.1. Negative Reports. DoD Components that have no first class or business class
accommodations to report must still submit a negative report to GSA annually.
6.4.2. Exceptions to Reporting Premium Class Travel. Agencies are not required to report
data protected from public disclosure by statute or EO; however, they must submit, in a cover letter
to the GSA the following aggregate information:
6.4.2.1. Aggregate number of authorized OTCC trips protected from disclosure,
6.4.2.2. Total cost of actual OTCC fares paid that exceeded coach class fare, and
6.4.2.3. Total cost of coach class fares that would have been paid for the same
travel.
NOTE: Additional information concerning the GSA requirements for reporting first class or
business class accommodations, to include gaining access to the on-line reporting tool, may be
found at Travel Reporting.
DoD 7000.14 - R
DEPARTMENT OF DEFENSE
FINANCIAL MANAGEMENT REGULATION
CHAPTER 2: "ARCHIVED"
UNDER SECRETARY OF DEFENSE
(COMPTROLLER)
DoD 7000.14 - R
DEPARTMENT OF DEFENSE
FINANCIAL MANAGEMENT REGULATION
CHAPTER 3: "ARCHIVED"
UNDER SECRETARY OF DEFENSE
(COMPTROLLER)
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 4
* August 2024
4-1
VOLUME 9, CHAPTER 4: “TRANSPORTATION ALLOWANCES”
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated August 2022 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Verified and updated references, hyperlinks, and formatting
to comply with current administrative instructions, and made
clarifying editorial changes.
Revision
3.2
Updated privately owned vehicle authorization information
in accordance with Military Advisory Panel - Civilian
Advisory Panel 104-23(S), “Sustainable Transportation for
Official Temporary Duty (TDY) Travel.”
Revision
4.0
Revised “premium class” language in accordance with the
Federal Register Volume 87, Number 175 published
September 12, 2022.
Revision
All
This publication has been reviewed by the Per Diem, Travel
and Transportation Allowance Committee (PDTATAC) in
accordance with DoD Instruction 5154.31, Volume 5, dated
October 16, 2015, as PDTATAC Case RR24003. Any
conflict between this publication and the Joint Travel
Regulation (JTR) is resolved based on the JTR and not this
publication.
Revision
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 4
* August 2024
4-2
Table of Contents
VOLUME 9, CHAPTER 4: “TRANSPORTATION ALLOWANCES” ...................................... 1
1.0 GENERAL......................................................................................................................... 3
1.1 Purpose ........................................................................................................................ 3
1.2 Authoritative Guidance ............................................................................................... 3
2.0 TRANSPORTATION MODE ........................................................................................... 3
3.0 TRAVEL BY PRIVATELY OWNED VEHICLE (POV) ................................................ 3
3.1 Use of POV ................................................................................................................. 3
*3.2 When POV Use is More Advantageous to the Government ....................................... 3
3.3 When POV Use is Not More Advantageous to the Government ................................ 3
3.4 Allowable Travel Time Policy .................................................................................... 4
*4.0 FIRST CLASS OR BUSINESS CLASS ACCOMMODATIONS ................................ 5
5.0 UNUSED/LOST/STOLEN TRANSPORTATION REQUESTS OR TICKETS ............. 5
5.1 Unused/Lost/Stolen Transportation Requests or Tickets ............................................ 5
5.2 Involuntarily Relinquished Airline Accommodations ................................................ 5
6.0 RENTAL VEHICLES ....................................................................................................... 6
6.1 Receipts ....................................................................................................................... 6
6.2 Mileage Charges ......................................................................................................... 6
6.3. Leisure Use With Official Use .................................................................................... 6
6.4 Reimbursement for the Cost of Damages to Commercial Rental Vehicles ................ 6
6.5 Damage Claims Received From Rental Agencies ...................................................... 7
7.0 LOCAL TRAVEL IN AND AROUND PERMANENT OR TEMPORARY DUTY
STATIONS .................................................................................................................................. 7
7.1 General ........................................................................................................................ 7
7.2 Prohibition on Self Approval ...................................................................................... 7
7.3 Permanent Duty Station .............................................................................................. 7
7.4 Temporary Duty Station ............................................................................................. 8
8.0 TRAVEL AND TRANSPORTATION FOR FUNERAL HONORS DETAIL ................ 8
8.1 General ........................................................................................................................ 8
8.2 Transportation Mode ................................................................................................... 8
8.3 Lodging and Meals ..................................................................................................... 8
8.4 Reimbursable Expenses .............................................................................................. 8
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 4
* August 2024
4-3
CHAPTER 4
TRANSPORTATION ALLOWANCES
1.0 GENERAL
1.1 Purpose
This chapter provides general policy guidance to official travelers on transportation
allowances.
1.2 Authoritative Guidance
This chapter provides guidance under authorities contained in statute, the Joint Travel
Regulations (JTR), and the Federal Travel Regulation (FTR).
2.0 TRANSPORTATION MODE
The Authorizing Official (AO) should direct or authorize the transportation mode for official
travel. If the AO does not direct a specific transportation mode, air transportation is ordinarily the
authorized mode. The traveler must use the Travel Management Company (TMC). See the JTR,
paragraph 010201. The Transportation Office(r) (TO) is responsible for issuing policy on the use
and procurement of transportation. Travelers should contact the TO for information regarding
available transportation services and costs.
3.0 TRAVEL BY PRIVATELY OWNED VEHICLE (POV)
3.1 Use of POV
An AO may authorize, but cannot direct a traveler to use a POV in connection with travel
on official Government business. This limitation also applies to travel as a passenger in a POV.
See the JTR, paragraph 020210. An employee may not be prohibited from using a POV on official
travel. See the FTR 301-70.105 on administering the authorization and payment of employee POV
travel expenses.
*3.2 When POV Use is More Advantageous to the Government
POV use on a temporary duty (TDY) assignment is not automatically considered to be
advantageous to the government. AOs must consider the preferred transportation methods and the
determination factors outlined in the JTR, paragraph 020203 before authorizing POV
transportation.
3.3 When POV Use is Not More Advantageous to the Government
If a traveler elects to use a POV instead of the transportation mode authorized, then:
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 4
* August 2024
4-4
3.3.1. Reimbursement must be limited to the constructed cost of the authorized
transportation mode, which is the sum of per diem and the transportation cost the Government
would have incurred when traveling by the authorized transportation mode, unless otherwise stated
in the JTR. See the JTR, paragraph 020210.F; and
3.3.2. Charge leave in accordance with personnel regulations for travel time that is not
official travel time. See the JTR, paragraph 020302.
3.4 Allowable Travel Time Policy
The standard DoD procedure for administering travel time for all DoD travelers is based
on the traveler’s required period of duty at the TDY point. All time that is not official travel time
must be accounted for in accordance with appropriate personnel regulations. See the JTR,
paragraph 020302.
3.4.1. Day of Arrival at the TDY Point. When the traveler is required to perform duty at
the TDY point on the day of arrival, that day is a day of duty. Travel time is granted prior to that
first duty day. When the traveler performs no duty at the TDY point on the day of arrival, that day
is a travel day.
EXAMPLE: POV travel is authorized as advantageous to the Government. The
authorized travel time is two days. The traveler performs duty on the day of arrival at the TDY point.
For this example, Departure/Arrival is D/A, Permanent Duty Station is PDS, Private Automobile is
PA, TD is TDY and Mission Complete is MC.
D/A
DATE
LOCATION
MODE
REASON FOR STOP
Dep
1 Oct
PDS
PA
Arr
3 Oct
TDY point A
TD
Dep
8 Oct
TDY point A
PA
Arr
10 Oct
PDS
MC
NOTE: Refer also to DoD (DD) Form 1351-2, Travel Voucher or Subvoucher, for explanation of
codes.
In this example, October 3 is a day of duty and October 1 and 2 are travel days. Using the same
example, if the traveler did not perform duty on October 3 at the TDY point, October 2 and 3 are the
travel days. The AO must determine if October 1 should be charged as leave in accordance with
DoD Component procedures.
3.4.2. Day of Departure From the TDY Point. When a traveler is required to perform duty
at the TDY point on the day of departure, that day is a day of duty. Travel time is granted after
that last day. When a traveler is not required to perform duty at the TDY point on the day of
departure from the TDY point, that day is a travel day.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 4
* August 2024
4-5
EXAMPLE: POV travel is authorized as advantageous to the Government. The
authorized travel time is two days. The traveler performs duty on the day of departure from the TDY
point.
D/A
DATE
LOCATION
MODE
REASON FOR STOP
Dep
1 Oct
PDS
PA
Arr
3 Oct
TDY point A
TD
Dep
8 Oct
TDY point A
PA
Arr
10 Oct
PDS
MC
In this example, October 8 is a day of duty and October 9 and 10 are travel days. Using the same
example, if a traveler performs no duty on October 8 at the TDY point, October 8 and 9 are travel
days. The AO must determine if October 10 should be charged as leave in accordance with DoD
Component procedures.
*4.0 FIRST CLASS OR BUSINESS CLASS ACCOMMODATIONS
Travelers are not entitled to reimbursement for first class or business class accommodations
unless properly authorized or approved. See the JTR, paragraph 020206. It is DoD policy that
travelers using commercial air carriers for official travel must use economy or coach
accommodations. This does not preclude the traveler from accepting a complimentary seating
upgrade offered by the carrier.
5.0 UNUSED/LOST/STOLEN TRANSPORTATION REQUESTS OR TICKETS
5.1 Unused/Lost/Stolen Transportation Requests or Tickets
If a traveler does not use the ticket (paper or electronic) for Government-procured
transportation, the traveler must return that ticket to the TO/TMC. Travelers utilizing electronic
tickets for which they do not have an issued boarding pass must return a copy of their itinerary to the
TO/TMC. The traveler must complete and have the issuing authority (i.e., TO/TMC) sign an original
and one copy of a DD Form 730, Receipt for Unused Transportation Requests and/or Tickets,
Including Unused Meal Tickets. The Standard Form (SF) 1170, Redemption of Unused Tickets,
may also be used if its use is in accordance with Service regulations. The traveler must attach a copy
of the DD Form 730/SF 1170 (or other receipt) to the travel claim. If a traveler loses a paper ticket
or transportation request, the traveler must contact the TO/TMC for assistance. A traveler remains
financially responsible to the Government for the cost of a lost or stolen paper ticket or transportation
request, regardless of fault or negligence. If the travel order directs use of Government-procured
transportation, do not reimburse the traveler for personally procured transportation unless the AO
provides a statement to allow reimbursement.
5.2 Involuntarily Relinquished Airline Accommodations
Penalty payments or credits issued by air carriers under certain provisions of their tariffs
for failing to furnish accommodations for confirmed reserved space belong to the U.S.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 4
* August 2024
4-6
Government, and not the traveler, when the payments result from travel on official business and
the traveler was involuntarily denied boarding. In accordance with the JTR, paragraph 020206,
travelers must request that the transportation carrier show “Treasurer of the United States” as the
payee on the compensation check and forward the payment according to Service/DoD Agency
directives.
6.0 RENTAL VEHICLES
An AO must authorize or approve use of a rental vehicle. It is mandatory that travelers use
an available TMC to obtain a rental vehicle. When a TMC is available, but not used,
reimbursement is limited to what the cost would have been if a TMC made the arrangements. See
the JTR, Table 2-8. Only the individual authorized a rental vehicle on their travel order, and named
on the rental agreement/contract, may receive reimbursement for authorized rental car expenses.
See the JTR, paragraph 020209.
6.1 Receipts
When a traveler is authorized and uses a commercial rental vehicle, a receipt from the rental
agency must be attached to the claim for costs of $75.00 or more. See the JTR, paragraph 010301.
6.2 Mileage Charges
When a mileage charge is included in the cost of a rental vehicle, the total cost of which is
$75.00 or more, a statement showing the official distance driven must be attached to the claim.
6.3. Leisure Use With Official Use
A traveler who is on official travel with an authorized rental vehicle will only be
reimbursed for the use of a rental car while on official travel. The
Defense Travel Management Office (DTMO), U.S. Government Rental Car Agreement, only
covers official travel. Rental car vendors have different procedures and the traveler must check
with the rental car vendor to determine if the rental car must be returned after the official business
portion of TDY in order to obtain another rental car for personal use.
6.4 Reimbursement for the Cost of Damages to Commercial Rental Vehicles
Rental cars covered by the DTMO rental car agreement include full liability and vehicle
loss, and damage insurance coverage in the Government rate. Reimbursement or payment to the
rental agency for damages must be made by the Government, or by the traveler if it is determined
that the traveler was not within the scope of employment when the loss occurred. When
Government reimbursement is approved, and extra collision insurance is not purchased or included
in the basic rental contract (e.g., in accordance with DTMO negotiated agreements), the traveler
may be reimbursed for personal funds paid to the rental agency for the full amount of damage
sustained, or the deductible amount (when contained in the rental agreement), for a vehicle
properly rented and damaged in the performance of official business. The JTR, paragraph 020209
defines official purposes. The traveler submits a claim for reimbursement through the AO to the
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 4
* August 2024
4-7
claims office of the supporting Staff Judge Advocate for adjudication. Supporting documentation
must include, but is not limited to:
6.4.1. Police accident reports and traffic citations;
6.4.2. Statements from witnesses; and
6.4.3. Statements and itemized bills from the traveler and rental agency to ensure that the
claim is valid, not settled, and in an amount commensurate to the actual damage.
NOTE: The inclusion of an accident report assists legal authorities in establishing fault on the part
of the party not employed by the Government, which may enable the Government to recoup its
loss when the negligence of that party can be established without costly investigation.
Reimbursement is prohibited for damage sustained to a rental vehicle while being used on other
than official business, or by willful and wanton negligence on the part of the traveler.
6.5 Damage Claims Received From Rental Agencies
Rental agencies may submit a damage claim directly to the Government. To be considered
for payment, these claims must be supported by appropriate documentation. Claims for
reimbursement or payments made directly to the rental agency may be made in the full amount of
damage sustained or the deductible amount (when contained in the rental agreement). At a
minimum, include documentation provided in paragraph 6.4.
7.0 LOCAL TRAVEL IN AND AROUND PERMANENT OR TEMPORARY DUTY
STATIONS
7.1 General
The AO should make sure local directives clearly define the local area in which
transportation expenses may be authorized or approved for conducting official business. See the
JTR, paragraph 0206. When two or more installations are in close proximity, the senior commander
or senior Service commander should determine the local area. When travelers perform TDY in the
local area and require lodging, travel orders are necessary to support the claim.
7.2 Prohibition on Self Approval
Appointed AOs and approving officials may not approve their own vouchers for payment of
local travel.
7.3 Permanent Duty Station
Travelers performing local travel in a POV must provide a trip-by-trip accounting of all
travel performed on official business. Refer to Chapter 8, paragraph 6.2 for claim submission
instructions and the JTR, paragraph 020204 for distance determinations. When like trips between
the same points occur on a repeated basis, one entry on the claim suffices, provided that it reflects
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 4
* August 2024
4-8
the distance or costs between these points and the dates on which the trips occurred.
7.4 Temporary Duty Station
Travelers performing local travel in a POV at the TDY site may be authorized/approved
reimbursement for transportation expenses necessarily incurred for conducting official business in
the local area of their TDY stations using the TDY mileage rates for local and TDY travel. See
the JTR, paragraphs 020210 and 020212.
8.0 TRAVEL AND TRANSPORTATION FOR FUNERAL HONORS DETAIL
8.1 General
A person not employed by the Government, who participates in a funeral honors detail for
a veteran in accordance with Title 10, United States Code, section 1491, (10 U.S.C. § 1491) may
be authorized transportation or transportation reimbursement and expenses. See the JTR,
paragraph 032004.
8.2 Transportation Mode
The transportation mode used should be the least costly mode available that adequately
meets the needs of the detail. When a POV is the authorized mode, actual expenses rather than a
mileage allowance may be paid. Reimbursement for POV actual expenses are limited to fuel, oil,
parking, ferry fares, and road, bridge, and/or tunnel tolls.
8.3 Lodging and Meals
The actual cost of lodging and meals may be reimbursed up to the per diem rate prescribed
for the area concerned. If individuals serving on the funeral honors detail incur costs to include
per diem, an invitational travel authorization will be used.
8.4 Reimbursable Expenses
Reimbursable expenses, in accordance with the JTR, paragraph 0204, may be authorized or
approved.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-1
VOLUME 9, CHAPTER 5: “TEMPORARY DUTY TRAVEL (TDY) AND TRAVEL
ADVANCES”
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated January 2022 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Verified and updated references, hyperlinks, and formatting
to comply with current administrative instructions, and made
clarifying editorial changes.
Revision
All
This publication has been reviewed by the Per Diem, Travel,
and Transportation Allowance Committee (PDTATAC) staff
in accordance with DoD Instruction 5154.31, Volume 5,
dated October 16, 2015 as PDTATAC Case RR23009. Any
conflict between this publication and the Joint Travel
Regulations (JTR) is resolved based on the JTR and not this
publication.
Revision
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-2
Table of Contents
VOLUME 9, CHAPTER 5: “TEMPORARY DUTY TRAVEL (TDY) AND TRAVEL
ADVANCES” ................................................................................................................................. 1
1.0 GENERAL......................................................................................................................... 5
1.1 Purpose ........................................................................................................................ 5
1.2 Authoritative Guidance ............................................................................................... 5
2.0 RESPONSIBILITIES ........................................................................................................ 5
2.1 Departmental Accountable Official (DAO) Responsibilities ..................................... 5
2.2 Certifying Officers ...................................................................................................... 7
2.3 Responsibilities of Others Involved in the Travel Process ......................................... 7
2.4 Suspected False Claims .............................................................................................. 9
3.0 TRAVEL ORDERS ........................................................................................................... 9
3.1 Funding ....................................................................................................................... 9
3.2 Itinerary Variations ..................................................................................................... 9
3.3 Issued in Advance ..................................................................................................... 10
3.4 Basis for Reimbursement .......................................................................................... 10
3.5 Object Classification ................................................................................................. 10
3.6 Registration Fees ....................................................................................................... 11
3.7 Errors on Travel Orders ............................................................................................ 11
3.8 Retroactive Amendments to Orders .......................................................................... 11
4.0 TRAVEL ADVANCES ................................................................................................... 11
4.1 Policy ........................................................................................................................ 11
4.2 Managing Financial Resources ................................................................................. 12
4.3 Cadets and Midshipmen ............................................................................................ 12
4.4 Invitational Travel Authorizations ............................................................................ 13
4.5 Monitoring Advances ............................................................................................... 13
5.0 TRAVEL ADVANCE LIMITATIONS .......................................................................... 14
5.1 General ...................................................................................................................... 14
5.2 Cash Transaction Expenses ...................................................................................... 14
5.3 Exceptions to Travel Advance Limitations .............................................................. 14
5.4 Per Diem Amount ..................................................................................................... 15
5.5 Mileage Amount ....................................................................................................... 16
5.6 Commercial Transportation Amount ........................................................................ 16
5.7 Advance Payment of Discounted Conference or Training Registration Fee ............ 16
5.8 HHG Amount ............................................................................................................ 17
5.9 Temporary Quarters Subsistence Expense (TQSE) Amount .................................... 17
5.10 Mobile Home Transportation Amount ..................................................................... 17
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-3
Table of Contents (continued)
5.11 Group or Charter Arrangements ............................................................................... 18
5.12 Requesting an Advance ............................................................................................ 18
5.13 Obtaining an Advance Payment ............................................................................... 19
5.14 Advance Repayment ................................................................................................. 19
5.15 Advances for Service Member Separatees or Retirees ............................................. 20
6.0 TRAVEL STATUS ......................................................................................................... 21
6.1 General ...................................................................................................................... 21
6.2 Aircrew ..................................................................................................................... 21
7.0 FURNISHED MEALS .................................................................................................... 21
7.1 Complimentary Meals Furnished by a Hotel ............................................................ 21
7.2 Meals Furnished at Conferences ............................................................................... 21
8.0 GOVERNMENT QUARTERS AND GOVERNMENT DINING FACILITY
AVAILABILITY ....................................................................................................................... 21
8.1 Non-availability Statements ...................................................................................... 21
8.2 Government Dining Facility ..................................................................................... 22
8.3 TDY Not at an Installation ........................................................................................ 22
8.4 TDY at an Installation ............................................................................................... 23
9.0 SPECIAL STATUS AND PER DIEM RATES .............................................................. 23
9.1 Departure From and Return to PDS .......................................................................... 23
9.2 Other Changes in Status ............................................................................................ 24
9.3 Occasional Meals or Lodging ................................................................................... 24
9.4 Travel Orders ............................................................................................................ 24
10.0 CONSECUTIVE TDY ................................................................................................. 24
10.1 Per Diem ................................................................................................................... 24
10.2 Authorized Delay En Route ...................................................................................... 25
11.0 LEAVE, PERMISSIVE TDY, OR ADMINISTRATIVE ABSENCE IN
CONJUNCTION WITH FUNDED TDY ................................................................................. 25
11.1 Permissive/Administrative Travel Time ................................................................... 25
11.2 Travel Time When Using a POV .............................................................................. 25
11.3 Leave and Overtime in Conjunction With Official Travel ....................................... 26
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-4
Table of Contents (continued)
12.0 RETURN TO THE PDS DURING TDY ..................................................................... 26
12.1 Authorized Return ..................................................................................................... 26
12.2 Voluntary Return ...................................................................................................... 26
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-5
CHAPTER 5
TEMPORARY DUTY TRAVEL (TDY) AND TRAVEL ADVANCES
1.0 GENERAL
1.1 Purpose
This chapter identifies the DoD financial management policies and guidance governing
travel administration for travelers performing Temporary Duty (TDY) travel, and for travel
advances.
1.2 Authoritative Guidance
Guidance in this chapter is provided under authorities contained in statute, the Joint Travel
Regulations (JTR), the Federal Travel Regulation, and other portions of the
DoD Financial Management Regulation. It does not include every condition in which travel and
transportation allowances are either authorized, or limited by, the JTR. Information contained in
this volume does not supersede the JTR.
2.0 RESPONSIBILITIES
2.1 Departmental Accountable Official (DAO) Responsibilities
DAO’s involved in the travel management process must serve as control points within the
organization. Individuals that may be officially appointed as DAO’s for the travel process may
include reviewing officials, approving officials, and authorizing officials (AO). If appointed,
DAO’s may be held pecuniarily liable under guidance contained in Volume 5, Chapter 5, section 7.0
for illegal, improper or incorrect payments resulting from information, data, or services they
negligently provide to certifying officers; and upon which the certifying officers relied to certify
payment vouchers.
DAO’s must be appointed and terminated using a DoD (DD) Form 577,
Appointment/Termination Record-Authorized Signature.
2.1.1. General Responsibilities
2.1.1.1. Acknowledge appointment and responsibilities as a DAO by signature.
2.1.1.2. Implement, maintain, and enforce system internal procedures and control
points within an organization to minimize opportunities for erroneous payments.
2.1.1.3. Comply with all applicable DoD regulations, policies, and procedures.
2.1.1.4. Respond in a timely manner to inquiries by reviewing officials.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-6
2.1.2 Reviewing Officials. The person appointed as a reviewing official may not serve
concurrently as a certifying or disbursing officer. Except where impracticable within afloat or
tactical operating forces, persons appointed as reviewing officials must not be in the supervisory
chain of command of a certifying or disbursing officer.
2.1.2.1. Conduct prepayment review of travel claims.
2.1.2.2. Conduct post-payment review of travel payments certified by Certifying
Officers.
2.1.3 Approving Officials
2.1.3.1. Approve TDY orders.
2.1.3.2. Approve travel claims.
2.1.3.3. If required by the DoD Component, approve claims by signing and dating
the DD Form 1351-2, Travel Voucher or Subvoucher, and forward approved vouchers to the
appropriate travel computation office. If a voucher is disapproved, annotate the reason and return
to the traveler for correction or clarification as necessary.
2.1.3.4. If an allowance or itinerary changes, approve after-the-fact allowable
expenses and itinerary or status changes by signing and dating the DD Form 1351-2 and
forwarding the approved voucher to the travel computation office.
2.1.4 Authorizing Officials
2.1.4.1. Authorize all appropriate travel allowances except when a higher authority
is required such as for premium-class travel.
2.1.4.2. Review lines of accounting for accuracy.
2.1.4.3. Assign travel order control numbers.
2.1.4.4. Determine if travel was performed as authorized.
2.1.4.5. Approve appropriate travel claims when there is a change from the written
travel order involving allowances, itinerary, or reimbursable expense, such as a rental car. NOTE:
The act of signing and dating the traveler’s DD Form 1351-2 in block 21, with remarks in block 29,
negates the need for amendments.
2.1.4.6. Sign and date all appropriate travel claims when required by the DoD
Component.
2.1.4.7. Ensure the claim is forwarded to the appropriate liaison office or travel
computation office within 2 working days following the traveler’s submission.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-7
2.2 Certifying Officers
Certifying Officers are pecuniarily liable under Title 31 United States Code (U.S.C.),
section 3528 (31 U.S.C. § 3528). Also, see Title 41 Code of Federal Regulations (CFR)
(41 CFR § 301-71.203) and Volume 5, Chapter 5. Responsibilities for individuals appointed as
Certifying Officers are applicable to both Defense Travel System (DTS) and non-DTS travel
claims. They must:
2.2.1. Be appointed by appropriate authority as prescribed in Volume 5, Chapter 5;
2.2.2. Acknowledge by signature their appointment as a certifying officer;
2.2.3. Complete a DD Form 577;
2.2.4. Certify travel claims for validity and reasonableness;
2.2.5. Certify claims for payment as outlined in Volume 5, Chapter 5;
2.2.6. Forward certified claims to the supporting disbursing office;
2.2.7. Compare pre-trip and post-trip estimate of expenses;
2.2.8. Review all lodging receipts; and
2.2.9. Review individual reimbursable expense receipts of $75 or more.
2.3 Responsibilities of Others Involved in the Travel Process
2.3.1. Government Travel Charge Card (GTCC) Agency Program Coordinators (APCs).
APCs implement and execute the GTCC program. See DoD Instruction
(DoDI) 5154.31, Volume 4 and the DoD GTCC Regulations for additional information and APC
responsibilities.
2.3.2. Resource Managers/Fundholders
2.3.2.1. Ensure proper assignment of funding.
2.3.2.2. Maintain funds control.
2.3.2.3. Certify fund availability.
2.3.3. Supervisor Review
2.3.3.1. Review, sign, and date all appropriate travel claims for military and
civilian personnel.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-8
2.3.3.2. Submit the travel claim to the appropriate travel computation office for
processing prior to payment.
2.3.4. Travel Computation Offices
2.3.4.1. Establish adequate internal controls to process travel claims.
2.3.4.2. Notify traveler if voucher is incorrect, incomplete, or missing required
documentation; and request correction.
2.3.4.3. Notify the submitting office or person if travel claim is received at the
wrong office for computation.
2.3.4.4. Compute and determine the travel allowance.
2.3.4.5. Forward the computed travel claim and supporting documents to the
disbursing office for payment or interface with the disbursing system for payment.
2.3.5. Automated Information System (AIS) Administrators. The AIS administrators
operate and maintain systems to support travel management. They support the allowance,
certifying, and disbursing systems.
2.3.6. Travelers. Travelers must:
2.3.6.1. Prepare the DD Form 1351-2 after travel has been completed, to include
identifying the duration of the TDY in block 17;
2.3.6.2. Attach all supporting documentation including the original or legible
copies of orders and receipts for all lodging expenses, as well as claimed reimbursable expenses
of $75 or more;
2.3.6.3. Ensure that current electronic funds transfer (EFT) information is on file
with the travel computation office. If not, identify EFT information using a Standard Form
(SF) 1199A, Direct Deposit Sign-Up Form including account and financial institution routing
transit number and account type;
2.3.6.4. Ensure that GTCC information is on record and indicate the mandatory
split-disbursement dollar amount to be sent to the GTCC account;
2.3.6.5. Sign, date, and include home or unit address and unit telephone number on
travel claim;
2.3.6.6. Forward or fax the original DD Form 1351-2 and supporting documents to
the AO or travel computation office as appropriate; and
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-9
2.4 Suspected False Claims
Travelers are liable under 18 U.S.C. § 287 and 18 U.S.C. § 1001, and the False Claims Act
31 U.S.C. §§ 3729 through 3731, if they knowingly submit false, fictitious, or fraudulent claims.
When a suspected fraudulent claim is presented for payment, certifying officers or disbursing
officers must follow the policies and procedures outlined in Volume 5, Chapter 12, section 4.0.
3.0 TRAVEL ORDERS
Travel orders are prepared in accordance with DoD Component management guidance and
administrative instructions including the JTR, paragraph 010206 for Service members and civilian
employees, and the JTR, paragraph 030501 for invitational travel authorizations. The travel order
establishes in writing the conditions for official travel and transportation at government expense.
To ensure proper reimbursement, the actual TDY duty location must be listed on the travel orders
(i.e., if going TDY to Ft. Bliss, TX, the travel orders must explicitly state “Ft. Bliss, TX” not “El
Paso, TX”). Travel orders must identify the traveler as either a GTCC cardholder or
non-cardholder. This statement authorizes alternative payment methods (e.g., transportation
tickets being charged to a centrally billed account). The TDY travel orders must include the travel
computation unit (location/address) to which travel vouchers must be submitted.
3.1 Funding
3.1.1. All orders, wherever possible, must be funded by the traveler’s organization unless
group orders or alternative methods are more efficient. If funding is to be provided by another
office, the traveler’s organization must obtain a fund cite from that office in an amount sufficient
to pay for the travel prior to issuing travel orders.
3.1.2. In the event of a split-year funded trip, the traveler must return to his or her official
duty station if no DoD Appropriation Act has been signed or continuing resolution has been
enacted. Expenses incurred in returning to the traveler’s duty station will be posted in the new
fiscal year as necessary costs to close down operations.
3.2 Itinerary Variations
3.2.1. Variations Authorized. The authorization of travel variations should not be used in
place of adequate advance planning, nor must they be used to grant an open travel authorization.
Variations must be authorized in the order and are permitted only when considered mission
essential in accordance with Per Diem, Travel, and Transportation Allowance Committee
(PDTATAC) Travel Orders. “Variations Authorized” permit:
3.2.1.1. Omission of travel to a place, or places, stated in the travel order;
3.2.1.2. Change in the order of travel to places shown;
3.2.1.3. Travel to places not shown; and
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-10
3.2.1.4. Change of the specified time spent at a named destination.
3.2.2. Verbal Variations. Confirmation of a verbal order is required, and may not be
delegated, when the AO gives the traveler a verbal order to:
3.2.2.1. Change the order of places to be visited;
3.2.2.2. Change the time at each location; or
3.2.2.3 Add or omit locations.
3.2.3. No Amendments Needed. No amendments are needed if:
3.2.3.1. The traveler departs within a period of 7 days before or after the specified
date of departure; or
3.2.3.2. The TDY is extended by 100 percent of the original time or 7 days,
whichever is less. For example, if a TDY of 5 days is authorized, then the traveler could be
extended for 5 additional days (100 percent) without amendments (the lesser of 7 days and
100 percent is 5 days). On the other hand, if a TDY is authorized for 14 days, then the traveler
could extend 7 additional days without amendments (the lesser of 7 days and 100 percent is
14 days).
3.3 Issued in Advance
A written travel order is issued before travel is performed unless an urgent or unusual
situation prevents prior issuance. Travel orders may not be revised or modified retroactively after
the effective date to increase or decrease the rights and benefits that have been fixed under the
applicable statutes or regulations. Note: This does not prohibit confirmation of verbal orders.
3.4 Basis for Reimbursement
The travel order is the basis for the traveler’s reimbursement. Reimbursement for travel is
not authorized when travel is performed in anticipation of verbal orders. The right to allowances
is established when travel expenses are incurred under orders. Travelers are entitled to travel and
transportation allowances only while in a travel status.
3.5 Object Classification
Accounting for TDY travel is accomplished through the use of a single object classification
code. All TDY orders must be issued using the single object classification code of 21, “Travel and
Transportation of Persons.” Temporary exemptions to the mandatory use of the two-digit (21)
object classification code to accommodate component-unique accounting requirements may be
permitted only with the advance approval of the Under Secretary of Defense (Comptroller) or
designee.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-11
3.6 Registration Fees
All registration fees incurred while DoD travelers are on TDY travel must be charged to
object classification code 21, “Travel and Transportation of Persons.”
3.7 Errors on Travel Orders
3.7.1. Personal Data. When travel orders contain erroneous data (e.g., misspelled names,
incorrect Social Security numbers, or incorrect grades), claims may be paid without amending the
orders. The traveler may make and initial any necessary changes.
3.7.2. Appropriation Data. When the accountable (funding) station is the disbursing
station, the incorrect accounting classification data may be corrected without an amendment. If
the accountable (funding) station is different than the disbursing station, then changes to the
incorrect accounting classification data must be supported by one of the following:
3.7.2.1. Separate funding documents;
3.7.2.2. A letter from the accountable disbursing official/comptroller; or
3.7.2.3. A documented telephone call to the accountable disbursing official or
comptroller.
3.8 Retroactive Amendments to Orders
3.8.1. Amendment Required. Travel orders cannot be amended to increase or decrease a
travel allowance after travel is performed. The original order, however, may be amended after
travel is performed when issued in error or travel requirements change en route. A written
amendment confirming a verbal order is not included in this category provided the verbal order
was issued on or before the effective date of the directed change.
3.8.2. Amendment Not Required. Some provisions of the JTR provide for after-the-fact
approval (e.g., rental cars). In this case, the approval is not a retroactive amendment. Such
expenses are claimed on the voucher and approved by the AO. An AO’s signature on a
DD Form 1351-2 constitutes approval of the claim.
4.0 TRAVEL ADVANCES
4.1 Policy
Cash travel advances must not be authorized unless an exception is granted. Annotate the
maximum advance amount authorized on the travel order. The standard practice is for the traveler
to use his or her GTCC to obtain cash from an automated teller machine (ATM) for expenses that
cannot be charged to the GTCC. Also, annotate on the travel order the maximum ATM cash
advance amount that may be withdrawn using the GTCC. Personnel who are not eligible or who
are exempted from mandatory use of the GTCC may obtain travel advances only via EFT. See
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-12
section 5.0 for limitations on advances. The Commander or supervisor, in coordination with the
disbursing officer, may authorize cash advances in limited situations where no other process is
available to accomplish the mission. See DoDI 5154.31, Volume 4 for additional guidance on the
GTCC program. To determine if an individual is exempt from mandatory use of the GTCC, see
the GTCC Regulations.
4.2 Managing Financial Resources
To manage financial resources more effectively for travel expense purposes, DoD
Components must:
4.2.1. Hold to a minimum the amounts of cash advances for travel purposes as
provided in section 5.0;
4.2.2. Ensure that travelers submit vouchers within established time frames, as
provided in paragraph 4.5; and
4.2.3. Process travel vouchers promptly to assure timely payment to civilian
employees or Service members or to recover any excess travel advances. DoD Components must
establish internal policies and procedures to ensure travel vouchers are paid within 25 working
days after the end of a trip or travel period.
4.3 Cadets and Midshipmen
Cadets and midshipmen travel in accordance with the policies of the respective service
academy. If a cadet or midshipman requires a travel advance or seeks settlement at a disbursing
office, the following offices must be contacted for authorization:
U.S. Military Academy:
Defense Finance and Accounting Service
ATTN: Travel Operations
325 Brooks Road
Rome, NY 13441
DFAS-TRAVELADVANCE@MAIL.MIL
U.S. Naval Academy:
Midshipman Disbursing Office
101 Buchanan Road
Annapolis, MD 21402-5024
Commercial Phone: (410) 293-3297
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-13
U.S. Air Force Academy:
10 ABW/FMFPPP
2304 Cadet Drive Suite 220
U.S. Air Force Academy
Colorado Springs, CO 80840-5040
Commercial Phone: (719) 333-4298
4.4 Invitational Travel Authorizations
Travel advances may be authorized for travelers using invitational travel authorizations.
The amount of the advance must be approved by the order-issuing AO and included on the
invitational travel authorization. Limit advances to the authorized amount (see paragraph 4.1).
4.5 Monitoring Advances
4.5.1. General. When a travel advance is authorized, it must be monitored to ensure that
a corresponding travel claim is filed within 5 working days of the traveler’s return to or arrival at
the permanent duty station (PDS), or immediately when the orders are canceled. Travelers whose
TDY extends beyond 30 days may file travel claims within 5 working days after the end of every
30 calendar day period or travel accrual payments may be provided in accordance with
service-specific regulations.
4.5.2. Failure To Submit Travel Claim. If a traveler has not submitted a claim within
15 days after the estimated date of return/arrival (provisions for separatees/retirees are in paragraph
5.15), then the following action will be taken.
4.5.2.1. Marine Corps Members. Fifteen days after the Service member’s
estimated date of arrival/return, recoup the total amount of the advance through pay account
deduction (see Headquarters Marine Corps - Personnel & Readiness (Resources, Fiscal and
Finance) Finance Policy Manual, Volume 2, Travel. System acceptance of this transaction
activates the delayed deduction program. The Service member is notified of the impending
deduction on the next leave and earnings statement. The amount then is deducted from the Service
member's pay the following month.
4.5.2.2. Other Travelers. Each DoD Component must ensure that it has a process
to monitor travelers’ advances. Issue a letter advising travelers of his or her responsibility to
submit travel claims and/or repay advances. On the 46th day after the traveler’s estimated date of
return/arrival, if no response to the letter has been received, then collect from the traveler’s pay
account. See Volume 16, Chapter 2 regarding administrative offset procedures.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-14
5.0 TRAVEL ADVANCE LIMITATIONS
5.1 General
Except as provided in paragraph 5.3, DoD Components must limit travel advances to those
estimated expenses that a traveler is expected to incur for authorized travel including travel
incident to permanent duty travel/civilian employee temporary change of station (PDT/TCS) that
ordinarily would be paid using cash (see “cash transaction expenses” as defined in paragraph 5.2).
This limitation applies to all advances. Advances issued for travel under single trip, as well as
open travel authorizations, are limited to the estimated cash transaction expenses for no more than
a 45-day period.
5.2 Cash Transaction Expenses
Cash transaction expenses are those travel expenses that, as a general rule, cannot be
charged and, therefore, must be paid using cash, personal checks, or traveler’s checks. Travelers
must use the GTCC for all authorized travel expenses. If the card cannot be used to charge the
expense, the card should be used to withdraw cash from an ATM to pay for those expenses. The
following are cash transaction expenses:
5.2.1. Meals, when the GTCC is not accepted, and incidental expenses covered by the per
diem rate, or Actual Expense Allowance (AEA); or
5.2.2. Other authorized miscellaneous expenses which cannot be charged using a charge
card and for which a cost reasonably can be estimated before travel.
5.3 Exceptions to Travel Advance Limitations
5.3.1. Authorized Exceptions. The limitation in paragraph 5.1 does not apply to any of
the following civilian employee PDT/TCS expenses:
5.3.1.1. Temporary quarters subsistence,
5.3.1.2. Transportation and temporary storage of household goods (HHG), or
5.3.1.3. Mobile home transportation.
5.3.2. Discounted Conference or Training Registration Fee (41 CFR § 301-74.23).
Advance payment of discounted conference or training registration fee may be paid as indicated
in paragraph 5.7. See the JTR, subparagraph 030201.D.
5.3.3. Order-Issuing Official's Discretion. The order-issuing/authorizing official may,
under limited circumstances, authorize a travel advance for non-cash transaction expenses
(e.g., lodging, common carrier transportation, advance payment of discounted conference
registration fee) to be paid to a traveler. Those circumstances are as follows:
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-15
5.3.3.1. Use of GTCC Not Accepted. When travel circumstances are such that the
GTCC is not expected to be accepted to purchase transportation, lodging, car rental, or other travel
expenses that ordinarily are charged;
5.3.3.2. GTCC Not Offered. When the civilian employee is not offered a GTCC
in accordance with GTCC Regulations 040602.B;
5.3.3.3. PDT/TCS. When use of a GTCC is not feasible for PDT/TCS travel or a
house hunting trip incident to a transfer between official stations, particularly a transfer between
agencies; or
5.3.3.4 Financial Hardship. When not issuing an advance to a civilian employee
would cause financial hardship for the traveler.
5.3.4. Allowable Amount for Meals and Incidental Expenses (M&IE). Unless a different
amount is prescribed in the travel order/AEA, the amount advanced for meals and incidental
expenses must not exceed the M&IE allowances prescribed in the JTR, paragraph 020304.
5.3.5. Amount Allowed. Travel advances should not exceed 80 percent of the estimated
lodging and transportation costs in the event that a GTCC is not accepted at the TDY location; a
Service/Agency does not authorize use of the GTCC for PDT or TCS travel; or the civilian
employee has not been offered the GTCC. This information must be shown in block 16 of the travel
order and will serve as the basis for authorizing an advance up to 80 percent. If the 80 percent
limitation results in a financial hardship on the civilian employee, then the order-issuing official
may authorize an advance for up to 100 percent of the estimated expenses for:
5.3.5.1. An individual trip, or
5.3.5.2. An open travel authorization not to exceed a 45-day period.
5.3.6. Travel Under a Reduced Per Diem Rate. When a reduced per diem rate is prescribed
in accordance with the JTR, paragraph 020308, civilian employees or Service members may be
authorized a cash travel advance of 100 percent of the authorized per diem rate for no more than a
45-day period, provided that the following three conditions are all met:
5.3.6.1. The period of TDY exceeds 60 days;
5.3.6.2. Travel vouchers will be filed at least every 30 days; and
5.3.6.3. The GTCC cannot be used.
5.4 Per Diem Amount
5.4.1. TDY or AEA. An advance based on the per diem allowance is limited to a period
of 45 days under an individual travel order unless the civilian employee is:
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-16
5.4.1.1 Assigned to TDY for a period in excess of 45 days at a place where there
are no facilities available for processing travel vouchers, or
5.4.1.2. Performing extended TDY aboard a Navy ship.
5.4.2. Civilian Employee PDT/TCS
5.4.2.1. Travel Between Old and New PDSs. An advance for the civilian employee
and/or dependents, based on the applicable per diem allowance, must be limited to the amount
payable for the allowable travel time.
5.4.2.2. Round-Trip Travel to Seek Permanent Residence. An advance for the
civilian employee and/or spouse, based on the per diem allowance, must be limited to the amount
payable for the actual number of days authorized in the travel orders.
5.5 Mileage Amount
5.5.1. TDY. An advance based on the mileage allowance must be limited to the official
distance between the PDS and the TDY location.
5.5.2. Civilian Employee PDT/TCS
5.5.2.1. Travel Between Old and New PDSs. An advance, based on the mileage
allowance of the Service member/civilian employee and/or dependents, must be limited to the
official distance between the old PDS and new PDS.
5.5.2.2. Round-Trip Travel to Seek Permanent Residence. An advance, based on
the mileage allowance of the civilian employee and/or spouse, must be limited to the official
distance between the old PDS and new PDS.
5.6 Commercial Transportation Amount
When a civilian employee who does not have a GTCC is authorized to perform travel by
commercial transportation, an advance may be paid based on the estimated cost of the required
transportation, not to exceed 80 percent for each trip authorized under the travel orders. If the 80
percent limitation results in a financial hardship on the civilian employee, then the order-issuing
official may authorize an advance for up to 100 percent.
5.7 Advance Payment of Discounted Conference or Training Registration Fee
5.7.1. General. Travelers may be permitted to register early and be reimbursed for an
advanced discounted payment for a conference or training registration fee as soon as they are
approved for the event and they submit a proper claim for the expenses incurred.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-17
5.7.2. Traveler is Unable to Attend an Event for Which Reimbursement Was Made. If the
advance payment was made in accordance with subparagraph 5.7.1 and the traveler is unable to
attend the event, the traveler must seek a refund of the registration fee and repay the advance with
any refund received. If no refund is made, the DoD Component concerned must absorb the
advanced payment as a preparatory travel expense if the traveler's failure to attend the event was
caused either by a decision of the DoD Component concerned or for reasons beyond the traveler's
control that are acceptable to the DoD Component concerned, (e.g., unforeseen illness or
emergency). The traveler must repay the amount advanced if no refund is made, and the traveler’s
failure to attend the scheduled event is due to reasons deemed inexcusable by the DoD Component
concerned.
5.8 HHG Amount
An advance for the cost of HHG transportation must be limited to the cost of shipping the
estimated weight of the civilian employee’s HHG within the maximum weight for which a civilian
employee is eligible at the applicable rate and distance shown in the commuted rate table. An
advance for the cost of temporary storage must be limited to the applicable commuted rate for the
weight of HHG and period of storage, not in excess of 90 days and not in excess of the maximum
HHG weight for which a civilian employee is eligible. A request for an advance by a civilian
employee should be accompanied by a written statement designating the points of origin and
destination, the estimated HHG weight to be shipped, and any anticipated temporary storage not
to exceed 90 days. The estimate of weight required in support of an advance may consist of a
statement of the estimated weight signed by the carrier selected to handle the shipments.
5.9 Temporary Quarters Subsistence Expense (TQSE) Amount
Advances may be paid in 30-day increments for subsistence expenses covered in the JTR,
Table 5-84. The initial advance of funds for TQSE must not exceed the maximum amount
allowable under the JTR, Table 5-85 for the first authorized period of 30 days or less. Thereafter,
advances for subsequent 30-day periods may be paid as authorized by the DoD Component. When
an advance is needed for the second and subsequently authorized 30-day periods, DoD
Components should advise civilian employees to submit the request for advance in sufficient time
to allow for processing, approval, and issuance of the advance.
5.10 Mobile Home Transportation Amount
5.10.1. Within the Continental United States (CONUS). When the point of origin and the
PDS to which movement is authorized are both located within CONUS, an advance for the cost of
transportation of a mobile home moved by a commercial transporter must be limited to an amount
computed at the applicable rates for transportation for the official distance and 90 days temporary
storage prescribed in the commuted rate schedules for the maximum weight of HHG for which a
civilian employee is eligible. When a civilian employee tows a mobile home by a Privately Owned
Vehicle (POV), an allowance of $.11/mile is paid to cover the transportation costs listed in the
JTR, subparagraph 054406.B.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-18
5.10.2. Between CONUS and Alaska. For travel between the CONUS and Alaska
involving movement through Canada, limit the advance to the constructive cost for transportation
and temporary storage of HHG under a Government bill of lading, subject to the provisions and
limitations prescribed in subparagraph 5.10.1.
5.11 Group or Charter Arrangements
When payment for transportation under group or charter arrangements cannot be made to
a carrier with Government-procured transportation documents, an advance may be paid based on
the estimated cost of the transportation to be furnished.
5.12 Requesting an Advance
Subject to the conditions in subparagraph 5.12.1 an advance must, upon request, be paid to
a civilian employee. The appropriate office must compute the amount paid. An exception to this
requirement is authorized when individual travel orders are received via the Department of the
Navy certified Automated Travel Order delivery system. Do not pay an advance more than
10 days before travel begins unless specifically authorized by the authority directing the travel as
necessary because of early departure incident to leave and Service exigencies. An advance is
subject to the conditions stated in the following subparagraphs:
5.12.1. Number of Advances Authorized. Ordinarily, only one advance may be paid for a
specific purpose under the same travel order. An exception to this rule may be made for civilian
employees or Service members on TDY in excess of 45 days aboard Navy ships or civilian
employees or Service members on other TDY assignments under an individual travel order in
excess of 45 days at a place where there are no facilities available for processing travel vouchers.
The total of the amounts advanced during the TDY assignment may not exceed the total amount
authorized to be advanced in the traveler’s orders.
5.12.2. Prior Advance Outstanding. No advances will be paid to personnel who failed, for
reasons unacceptable to the approving official, to submit a reimbursement voucher on a previous
travel authorization/order in which an advance was paid, or have not made arrangements to settle
an outstanding advance. This requirement may be waived when personnel have not had reasonable
time to prepare and submit vouchers between successive travel assignments.
5.12.3. HHG Shipments. Advances for transportation or temporary storage of HHG or
mobile home movement must not be paid if such expenses are not expected to be incurred by the
civilian employee concerned within 30 days from the authorizing date. In such cases, the advance
may be paid later.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-19
5.13 Obtaining an Advance Payment
5.13.1. Document Submission
5.13.1.1. Department of the Navy. Prepare and submit to the disbursing office one
copy of the original travel order after it is signed. The travel order must indicate the amount of the
advance authorized.
5.13.1.2. Marine Corps. Prepare and submit to the appropriate paying office an
original and three copies of the DD Form 1351, Travel Voucher, accompanied by three copies of
the civilian employee’s travel order; or other requirements as provided by the appropriate paying
office.
5.13.1.3. All Others. Prepare and submit to the appropriate paying office an
original and three copies of the DD Form 1351 accompanied by three copies of the civilian
employee’s travel order.
5.13.2. Payment. The disbursing office pays an advance. Necessary records of advances
paid to civilian employees or Service members are maintained by the appropriate office as
specified in paragraph 5.14.
5.14 Advance Repayment
5.14.1. General. A civilian employee or Service member who has received an advance
must submit a travel claim voucher within 5 working days of the civilian employee’s or Service
member’s return after the end of each trip so that settlement of the advance account can be made.
The responsible settlement office that accounts for funds against which the advance is charged is
responsible for settlement or collection action in accordance with the applicable Component’s
accounting or disbursing regulation. The DoD Components must implement internal controls to
assure that:
5.14.1.1. Travelers with outstanding travel advances are notified of any
delinquencies in filing vouchers and repaying outstanding travel advances,
5.14.1.2. Travelers are paid amounts owed them within 15 working days after
receipt of claims in the paying office, and
5.14.1.3. Outstanding travel advances and unpaid travel vouchers are reviewed and
settled prior to an individual’s separation.
5.14.2. Deduction From Vouchers. The settlement office must ensure that the amount
previously advanced is deducted from the total expenses allowed or otherwise is recovered. In
instances where a traveler is in a continuous travel status, or where periodic reimbursement
vouchers are submitted on individual trip authorizations, the full amount of travel expenses
allowed may be reimbursed to that traveler without any deduction of the advance until such time
as the final voucher is submitted. If the amount advanced is less than the amount of the voucher
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-20
on which the advance is deducted, pay the traveler the net amount. If the advance exceeds the
reimbursable amount, then the traveler immediately must refund the excess.
5.14.3. Delayed Use of Advance Funds. In the event of cancellation or indefinite
postponement of authorized travel, the traveler must promptly notify the finance office and refund
any advance for the authorized travel. If a traveler does not refund the advance promptly, the
finance office must take immediate steps to collect the advance from the traveler.
5.14.4. Outstanding Advances. A civilian employee or Service member must be informed
that any over-advanced amount indicated in a travel claim settlement voucher must be immediately
repaid. If a traveler does not make voluntary settlement of the indebtedness, take action to collect
the outstanding advance from money due the civilian employee or Service member.
5.14.5. Recovery of Advances. Outstanding travel or transportation advances that have
not been fully recovered by deductions from reimbursement vouchers or voluntary refunds by the
traveler must be collected promptly in accordance with applicable debt collection laws and
regulations. In the event that a civilian employee or Service member dies before settling a travel
advance, any travel advance in excess of earned allowance is subject to collection. In the event
the amount due is not refunded within a reasonable period, effect collection by salary offset, retired
pay, or otherwise from the person to whom advanced, or the traveler’s estate, by deduction from
any amount due from the U.S. Government or by such other legal recovery method as may be
necessary. Salary or other amounts due must be used to settle the advance before set-off against
the retirement credit. In view of these protections, a traveler is not required to furnish a bond in
order to obtain a travel advance.
5.14.6. Accounting for Advances. Accounting for cash advances for travel purposes,
recovery, and reimbursements must be in accordance with procedures prescribed by the
Government Accountability Office (GAO). See the GAO Policy and Procedures Manual for
Guidance of Federal Agencies, GAO Title 7, Fiscal Guidance.
5.15 Advances for Service Member Separatees or Retirees
5.15.1. General. A Service member who is separating or retiring may be paid an advance
through EFT incidental to separation/retirement no more than 10 days prior to the Service member
and/or dependent(s) actual travel dates. Upon completion of the travel, a Service member who has
received an advance must submit the travel claim to the appropriate settlement office.
5.15.2. Late Travel Claim. If the claim is not received within the required time frame, the
travel official responsible for settling the advance must prepare a letter to the Service member
advising that: he or she is responsible for submitting the travel claim to the appropriate travel
settlement office; a response is required within 30 days; and if the travel claim is not received
within this required time, the total amount of the advance becomes a debt (Volume 16, Chapter 2).
For retirees, refer the debt for offset against the retired pay account. For separated Service
members, refer the debt for collection action to include possible offset against future Federal
income tax returns. If no response is received within the 30-day time frame, then the responsible
disbursing official holding the debt must forward the debt and necessary documentation to:
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-21
DFAS-IN/Debt and Claims
Dept. 3300 ATTN: Debt Establishment
8899 East 56th Street
Indianapolis, IN 46249-3300
6.0 TRAVEL STATUS
6.1 General
Travel status begins when a traveler departs the home or office and ends when the traveler
returns to the office or home. See the JTR, paragraph 010203, and Appendix A.
6.2 Aircrew
Generally, aircrew travel status begins with take-off from the PDS and ends with landing
at the PDS. See the JTR, subparagraph 010203.D.
7.0 FURNISHED MEALS
7.1 Complimentary Meals Furnished by a Hotel
When a traveler is furnished a complimentary meal by a commercial lodging establishment
for which a charge is not added in the lodging cost, that meal is not a deductible meal. There is no
deduction from the M&IE rate regardless of whether the meal is consumed by the traveler. For
rules concerning lodgings and meals furnished by Government contract, see the JTR, paragraph
020304. Additional information on what constitutes deductible/non-deductible meals can be found
in the JTR, Table 2-18.
7.2 Meals Furnished at Conferences
When some but not all meals are included in conference fees, the proportional meal rate
applies on each day one or two meals are provided, except on travel days to and from the PDS.
Light refreshments, including a continental breakfast, are a deductible meal when served at a
mealtime (e.g., breakfast 0600-0800). Light refreshments served during a break (not at a mealtime)
are not a deductible meal. See the JTR, subparagraphs 030201.B and 030201.C.
8.0 GOVERNMENT QUARTERS AND GOVERNMENT DINING FACILITY
AVAILABILITY
8.1 Non-availability Statements
Travelers are not required to obtain written non-availability statements before obtaining
reimbursement for commercial lodging costs and the local M&IE rate. The availability of
Government quarters, contract quarters, and dining facilities must be confirmed when a reservation
request is made. The traveler must obtain the confirmation by using the following procedures:
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-22
8.1.1. Lodging Reservations. A traveler on TDY must reserve lodging through the
electronic travel system, the servicing Travel Management Company (TMC), or by contacting the
Government quarters facility directly for availability of quarters. A DoD traveler must use the
Integrated Lodging Program (ILP) facilities if available. See the JTR, paragraph 020303. If
quarters are confirmed as not available, then the Government quarters facility is required to give
the TMC or the traveler a confirmation or non-availability number, or the name and phone number
of the person contacted. The traveler enters the confirmation or non-availability number on the
travel order or voucher. If the TMC or the traveler is not able to obtain a confirmation or
non-availability number from the billeting office, the traveler must note on the travel order or
voucher the date and time the attempt was made. The commercial lodging and per diem rate, not
to exceed the locality per diem rate (unless AEA is authorized or approved) must then be paid.
8.1.2. Dining Facility Availability. If the AO directs use of a Government dining facility
while the traveler is quartered on-base, the traveler should obtain information on the availability
of a Government dining facility through the responsible office at the destination U.S. installation
office. If not available, the M&IE rate for commercial meals is authorized. For Service members
attending courses of instruction at a school or installation, the schoolhouse commander determines
the availability of meals. When a travel authorization directs the use of a Government dining
facility for TDY travel, and it is not available, a traveler must provide a statement of
non-availability explaining which meals were not available and why, to receive reimbursement.
The reason for non-availability must be acceptable to and approved by the AO. Once approved,
the travel authorization must be modified to document the change in meal rate. See the JTR,
subparagraph 020304.D.3
8.2 Government Dining Facility
8.2.1. Government Dining Use Required. If the AO directs use of a government dining
facility while the traveler is quartered on-base but, during the trip, no such facility is available, the
Service member may be reimbursed the full M&IE rate if all three meals are not available. Note:
The dining facility and on-base government quarters must be on the same installation. If one or
two meals are not available (provided the AO accepts the Service member’s certification of
non-availability), the traveler must be reimbursed the proportional meal rate or the full M&IE rate
as determined by the AO. The appropriate government facility rate must be paid when civilian
travelers consume all three meals in a government mess or the proportional rate on any day in
which one or two, but not all three, meals are consumed in a government mess. See the JTR,
paragraphs 020304 and 032901.
8.2.2. Government Dining Use Impractical. The use of a government dining facility is
impractical on any day in which the Service member is traveling between or among locations,
except for meals incident to special status as outlined in section 9.0. See the JTR, paragraph
020304.
8.3 TDY Not at an Installation
Travelers on TDY to an ILP site must use approved DoD Preferred lodging accommodations
when Government quarters or Public-Private Venture lodging are not available.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-23
The Defense Travel Management Office website lists ILP approved properties. See the
DoD Preferred Commercial Lodging Metro Locations list. A traveler must book DoD Preferred
commercial lodging through the DTS or the contracted TMC. When the TDY location is not at an
installation, a Service member is not required to use a nearby Government facility. If a Service
member chooses to use Government quarters at a nearby installation, however, a Government
dining facility is “not available” for M&IE purposes. See the JTR, paragraphs 020303 and 020304.
8.4 TDY at an Installation
8.4.1. Military Personnel TDY to an Installation. Service members are required to check
for Government quarters availability when TDY to a U.S. installation.
Availability/non-availability documentation must be obtained per the JTR, paragraph 020303.
Service members should use adequate available Government quarters when TDY to a U.S.
installation; however, when adequate Government quarters are available on that U.S. installation
and other lodgings are used, lodging reimbursement is limited to Government quarters cost.
See the JTR, paragraph 020303.
8.4.2. Civilian Personnel TDY to an Installation. A civilian employee is encouraged, but
not required, to use available Government quarters unless traveling to an ILP site. A civilian
employee is required to use Government quarters at an ILP site. See the JTR,
subparagraph 020303.B.2. If the electronic reservation system cannot reserve Government
quarters, then make reservations through Department of Defense Lodging, or by contacting the
Government quarters facility directly. In compliance with the requirement to exercise prudence
when incurring expenses, civilian employees should exercise the same care in incurring expenses
for Government travel that a prudent person would exercise if traveling at personal expense. An
AO should request reduced per diem when a per diem rate is more than the amount necessary,
based on known lodging or meal cost reductions in effect due to prearrangements, special
discounts, or other reasons. The AO must request and authorize reduced per diem before travel
occurs. Only a DoD Component head may authorize a reduced per diem rate for a civilian
employee, except as otherwise specified in the JTR. See the JTR, paragraphs 010102, 020303,
and 020308.
9.0 SPECIAL STATUS AND PER DIEM RATES
Reduced or zero per diem rates for a special status, such as field duty, sea duty,
hospitalization, rehabilitation, and essential unit dining, take effect at 12:01 a.m. the day after the
traveler enters the status and ends at 12:00 a.m. the day preceding the day the traveler leaves that
status. See the JTR, paragraph 020315.
9.1 Departure From and Return to PDS
Seventy-five percent of the appropriate M&IE rate is paid to travelers on the day of
departure from and return to the PDS when entering or exiting a special status providing all meals.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-24
9.2 Other Changes in Status
For all other days of travel when the traveler enters or exits a special status providing all
meals, those meals provided before entering and after exiting the status are available and the
proportional meal rate applies on those days. For all days of travel, meals are not available unless
traveling within the Area of Responsibility (AOR). See the JTR, paragraph 032901, for
information on meals within the AOR. If no travel is involved and the traveler goes from a zero
per diem status directly into another zero per diem status, no per diem is paid for that day.
Otherwise, apply normal per diem computations, at the special status rates, for that day.
9.3 Occasional Meals or Lodging
Occasional meals or occasional lodging may be authorized or approved when a traveler
must either purchase meals from commercial or nonappropriated funds (NAF) sources, or obtain
lodging through commercial, Government, or NAF sources when per diem is not otherwise
authorized. The reimbursement may be made not to exceed the proportional meal rate for the meal
or lodging portion of the locality per diem allowance. This does not include payment of the basic
food cost for officers, civilian employees, or Service members in field duty, sea duty, or under
essential unit messing. See the JTR, paragraph 020305. Note: Civilian employees may be
reimbursed expenses for occasional meals or occasional lodging expenses that the civilian
employee must incur at a time when the meals or lodging are furnished without cost (or at nominal
cost) for TDY of more than 12 hours.
9.4 Travel Orders
Travel orders must identify the reduced per diem rates, availability or non-availability of
Government quarters, authorization for Government or proportional meal rate as applicable,
identification of special status, and reference to the letter or message in which they were
established.
10.0 CONSECUTIVE TDY
10.1 Per Diem
Per diem is payable for the interval between two periods of TDY if the interval exists
through no fault of the traveler and the traveler either remains at the first TDY location or travels
to the next TDY location within the allowable travel time.
EXAMPLE: The traveler completes the first TDY on October 5 and the next TDY starts
October 8. The traveler is paid per diem during the delay at an authorized delay (AD) point in
between the first and second TDY point. Note: Privately owned Automobile (PA), Temporary
Duty (TD), Mission Complete (MC).
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-25
D/A
DATE
LOCATION
MODE
REASON FOR STOP
Dep
1 Oct
PDS
PA
Arr
1 Oct
TDY Point A
TD
Dep
8 Oct
TDY Point A
PA
Arr
8 Oct
TDY Point B
TD
Dep
12 Oct
TDY Point B
PA
Arr
12 Oct
PDS
MC
10.2 Authorized Delay En Route
A traveler may receive per diem if awaiting transportation at an authorized delay point
between TDY locations. To attain savings to the Government, combine what would have been
two separate TDY trips into one longer trip and provide for AD at an intermediate location. Per
diem is payable for the interval between the two periods of TDY. The amount of per diem paid is
based on the location of the AD. Note: Commercial Plane (CP).
D/A
DATE
LOCATION
MODE
REASON FOR STOP
Dep
1 Oct
PDS
CP
Blank
Arr
1 Oct
TDY point A
Blank
TD
Dep
5 Oct
TDY point A
CP
Blank
Arr
5 Oct
The location
in between
the 1
st
/2nd
TDY location
CP
AD
Dep
8 Oct
AD point
CP
Blank
Arr
8 Oct
TDY point B
Blank
TD
Dep
12 Oct
TDY point B
CP
Blank
Arr
12 Oct
PDS
Blank
MC
11.0 LEAVE, PERMISSIVE TDY, OR ADMINISTRATIVE ABSENCE IN CONJUNCTION
WITH FUNDED TDY
11.1 Permissive/Administrative Travel Time
A traveler who takes leave, permissive travel, or an administrative absence before or after
a funded TDY is entitled to travel allowances from the PDS to the funded TDY location and return
to PDS. If the traveler takes leave, permissive travel, or an administrative absence between two
TDY locations, the traveler is entitled to allowances for direct travel between the two TDY
locations.
11.2 Travel Time When Using a POV
Permissive or administrative travel time is authorized when a traveler is authorized to travel
by POV for personal convenience on funded TDY and reimbursement is based on a constructive
schedule. Compute the allowable travel time based on the provisions of the JTR,
paragraph 020302. Permissive or administrative travel time is not authorized when the orders
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 5
*January 2024
5-26
direct a mode of transportation and that mode is available but not used. Per diem is not authorized
for the additional period.
11.3 Leave and Overtime in Conjunction with Official Travel
The unit commander, designated representative, or civilian employee’s supervisor must
make and document determinations regarding leave and duty status, to include overtime. The
granting, accounting for, and associated reporting procedures are organizational responsibilities
made in accordance with DoD Component instructions.
12.0 RETURN TO THE PDS DURING TDY
12.1 Authorized Return
When a travel order authorizes return to the PDS, the traveler is authorized travel,
transportation allowances, and per diem for travel from the TDY site to the PDS and return to the
TDY site. When the AO has authorized or approved the lodging costs maintained at the TDY site
as mission essential, the incurred expenses are paid as a reimbursable expense. In making the
decision to authorize or approve, the AO must determine that the reasons for retaining the lodging
are reasonable and necessary and not strictly for the convenience of the traveler. This
determination is made after considering the traveler’s efforts to obtain lodging on a weekly or
monthly basis or other long-term rental agreement. When the lodging retained is charged on a
daily basis, the AO should consider such factors as the length of the TDY, the amount of personal
belongings, the capability of the establishment to store those belongings, and the ability of the
traveler to secure a room upon return. The AO must state the reason for authorizing or approving
reimbursement of the retained lodging. For this authorization, the permanent quarters from which
the traveler normally commutes to the PDS are the same as the PDS. If the traveler goes to another
location, then no allowances are authorized for the travel and per diem is computed as if the traveler
remained at the TDY location.
12.2 Voluntary Return
When a traveler voluntarily returns to the PDS during a TDY period, limit his or her
allowance to the lesser of the actual travel cost for the roundtrip to the PDS and what it would have
cost had he or she remained at the TDY site. The factors included in determining actual travel
costs are: per diem for the travel days; roundtrip transportation for the mode used; and cost for
quarters retained at the TDY site. See the JTR, paragraph 020312.
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-1
VOLUME 9, CHAPTER 6: “PERMANENT DUTY TRAVEL”
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated May 2021 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Verified and updated references, updated hyperlinks and
formatting to comply with current administrative
instructions, and made clarifying editorial changes.
Revision
6.3
Added provision to allow Dislocation Allowance advance
payments 30 days prior to travel as directed in the Secretary
of Defense’s “Taking Care of our Service Members and
Families” memorandum published on September 22, 2022.
Addition
All
This instruction has been reviewed by the Per Diem, Travel
and Transportation Allowance Committee (PDTATAC) staff
in accordance with Department of Defense Instruction
5154.31, Volume 5, dated October 16, 2015, as PDTATAC
Case RR23001. Any conflict between this publication and
the Joint Travel Regulation (JTR) is resolved based on the
JTR and not this publication.
Revision
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-2
Table of Contents
VOLUME 9, CHAPTER 6: “PERMANENT DUTY TRAVEL” ................................................. 1
1.0 GENERAL ..................................................................................................................... 4
1.1 Purpose ................................................................................................................. 4
1.2 Authoritative Guidance ........................................................................................ 4
2.0 DEFENSE TRAVEL SYSTEM (DTS) ......................................................................... 4
3.0 TRANSPORTATION AND STORAGE OF HOUSEHOLD GOODS (HHG) ............ 4
3.1 Commuted Rate Method ...................................................................................... 5
3.2 Personally-Procured Move (PPM) Monetary Allowance .................................... 5
3.3 Actual Expense Reimbursement for Personally-Procured Shipment or Storage of
HHG .............................................................................................................................. 7
4.0 TRANSPORTATION AND STORAGE OF POV ........................................................ 9
4.1 Concurrent Travel Transportation ........................................................................ 9
4.2 Nonconcurrent Travel Transportation .................................................................. 9
4.3 Storage .................................................................................................................. 9
5.0 TRANSPORTATION OF MOBILE HOMES ............................................................... 9
5.1 Employee Allowances .......................................................................................... 9
5.2 Member Allowances .......................................................................................... 10
6.0 DISLOCATION ALLOWANCE (DLA) ..................................................................... 10
6.1 Effect of Assignment to Quarters ....................................................................... 10
6.2 Sea Duty ............................................................................................................. 10
*6.3 DLA Advance Payments .................................................................................... 10
7.0 CIVILIAN MISCELLANEOUS EXPENSE ALLOWANCE (MEA) ........................ 11
8.0 CIVILIAN TEMPORARY QUARTERS SUBSISTENCE EXPENSE (TQSE) ......... 11
9.0 CIVILIAN HOUSE HUNTING TRIPS ....................................................................... 11
10.0 CIVILIAN REAL ESTATE TRANSACTIONS ......................................................... 11
10.1 Reimbursement Due to the Sale and Purchase of a Residence or for Settling an
Unexpired Lease ..................................................................................................................... 11
10.2 Home Marketing Incentive Payment (HMIP) .................................................... 12
10.3 HMIP Income Tax Considerations ..................................................................... 13
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-3
Table of Contents (continued)
11.0 PAYMENT OF TRAVEL VOUCHERS INVOLVING OCONUS PERMANENT
DUTY ASSIGNMENT FOR DOD CIVILIAN EMPLOYEES ................................................ 13
11.1 Proceeding To, or Round Trip Travel From, an PDS OCONUS ....................... 13
11.2 Transfer From PDS OCONUS ........................................................................... 13
11.3 Returning From OCONUS Employment for Separation from the Service ........ 13
11.4 Agreement Violation .......................................................................................... 14
12.0 CIVILIAN EMPLOYEE INCOME TAX WITHHOLDING ...................................... 14
12.1 Federal Withholding ........................................................................................... 14
12.2 State, City, and County Withholding ................................................................. 14
13.0 RELOCATION INCOME TAX ALLOWANCE (RITA) ........................................... 15
13.1 Allowance ........................................................................................................... 15
13.2 Funding............................................................................................................... 16
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-4
CHAPTER 6
PERMANENT DUTY TRAVEL
1.0 GENERAL
1.1 Purpose
This chapter provides general policy for the preparation, submission, and processing of
permanent duty travel (PDT) claims for travelers. There are a number of PDT benefits or
allowances that Department of Defense (DoD) members and civilian employees may be authorized
when traveling from one Permanent Duty Station (PDS) to another at the direction of the Service
or agency for which they are working. Some relocation allowances must be paid to the employee,
while other allowances are paid at the discretion of the DoD component. An employee’s specific
PDT allowances may not include all of the allowances identified and described in this chapter. To
determine what is actually allowable, employees must work with the agency sponsoring the
travel/move. See the Joint Travel Regulation (JTR), section 0536 for more information about
mandatory and discretionary relocation allowances.
1.2 Authoritative Guidance
This chapter provides guidance under authorities contained in the JTR, and the General
Services Administration (GSA) Federal Travel Regulation (FTR).
2.0 DEFENSE TRAVEL SYSTEM (DTS)
The DTS does not currently support PDT, and should not be used by DoD travelers for
arranging travel or settling claims involving PDT.
3.0 TRANSPORTATION AND STORAGE OF HOUSEHOLD GOODS (HHG)
Ordinarily, the Government arranges for the shipment of HHG. When DoD personnel
arrange for the shipment themselves and a Government bill of lading (GBL) is the authorized
method, the Transportation Office(r) (TO) provides information concerning the traveler’s
allowable expenditures and computes the amount the shipment would have cost the Government.
Civilian employee reimbursement is limited to the actual cost incurred not to exceed the
Government cost computed by the TO. When the commuted rate is the authorized method of
shipment for a civilian employee, payment must be computed based on the
GSA Commuted Rate Table regardless of the actual cost of the move. Service members may be
paid a monetary allowance equal to 100 percent of the Government’s constructed cost. If the TO
instructs a Service member in writing to personally arrange HHG transportation, or if a TO is not
available, payment must be made for the actual costs incurred to procure authorized services up to
the maximum allowable weight allowance. See the JTR, paragraph 051502 for Service members,
and JTR, paragraph 054305, for civilian employees.
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-5
3.1 Commuted Rate Method
When a DoD employee is authorized to ship HHG at the commuted rate, the payment must
be computed using the GSA Commuted Rate Table in effect on the date the carrier picked up the
HHG, or the date that the employee actually moved the HHG without regard to Government cost.
Certified weight tickets or a constructed weight must support the claim in accordance with the
JTR, subparagraph 054305.E.4.
3.2 Personally-Procured Move (PPM) Monetary Allowance
A Service member or a deceased member’s next of kin may elect to personally-procure
HHG transportation and be paid a monetary allowance of 100 percent of the Government’s “Best
Value” cost for the actual HHG weight transported up to the maximum authorized weight
allowance. The member must have orders authorizing PDT, temporary duty (TDY) with HHG
allowances, or a short distance HHG move in accordance with the JTR, section 0519. The TO will
provide the member with a DoD (DD) Form 2278, Application for Do-It-Yourself Move and
Counseling Checklist. This form shows the constructive GBL or contract cost for moving the
HHG, based on a weight estimate provided by the traveler. A Service member, or next of kin who
personally arranges for HHG transportation without going through a Government transportation
office is responsible for all issues and costs related to circumstances outlined in the JTR,
subparagraph 051502.A.
3.2.1. Impact on Other PDT Allowances. Service members and/or dependents traveling
to their destination in a rental or privately owned vehicle (POV) used for a PPM are authorized
both a PPM monetary allowance and PDT allowances. The PDT allowances are not part of the
PPM monetary allowance program and are separately processed.
3.2.2. Claims. No PPM monetary allowance claim can be computed without valid weight
tickets or an approved constructive weight by the TO. Claims for PPM monetary allowances must
be supported with:
3.2.2.1. The Service member’s statement of expenses actually incurred;
3.2.2.2. Certified weight tickets (original or copy) for gross and empty weights, or
a record of the approved constructive weight by the TO; and
3.2.2.3. A record of the weight shipped with any other record of shipment or
storage under the same travel order.
3.2.3. Payment Procedures. Pay PPM monetary allowance claims in accordance with each
Service’s procedures. Service addresses for PPM monetary allowance claims are found in
subparagraph 3.2.4. Compute the personally-procured monetary allowance claim as follows:
3.2.3.1. Obtain the GBL cost or local contract cost from the TO. Multiply this cost
by 100 percent to obtain the maximum allowance dollar amount;
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-6
3.2.3.2. Deduct the expenses actually incurred by the Service member from the
maximum allowance dollar amount. The resulting dollar amount is the member’s incentive
payment;
3.2.3.3. Multiply the member’s incentive payment by the applicable Federal tax
withholding percentage. This amount is withheld for Federal Income Tax Withholding (FITW);
3.2.3.4. If the member’s state of legal residence has a withholding agreement with
the Secretary of the Treasury, multiply the member’s incentive payment by the applicable
withholding percentage. This amount is withheld for State Income Tax Withholding (SITW)
(Title 5, United States Code (U.S.C.), sections 5517 (5 U.S.C. § 5517) and 5520 (5 U.S.C. § 5520)
and Title 31, Code of Federal Regulations (CFR), part 215 (31 CFR part 215)). The Treasury
Financial Manual (TFM) Volume 1, Part 6, Chapter 5000, Appendix 1 (TFM V1 P6 C5000 A1)
lists states with a withholding agreement;
3.2.3.5. Deduct the FITW and SITW amounts from the incentive payment amount
to determine the amount payable to the member;
3.2.3.6. Deduct any advance operating allowance paid to the member. The amount
remaining after deducting the advance is the dollar amount payable to the member for settlement;
and
3.2.3.7. Prepare Internal Revenue Service (IRS) Form W-2, Wage and Tax
Statement. Insert the incentive portion of the personally-procured monetary allowance move
payment in the earned income block, insert the FITW in the FITW block and insert the SITW in
the state income tax block.
3.2.4. Service Addresses for PPM Monetary Allowance Payments
Army
Defense Finance and Accounting Service
ATTN: Travel Pay, Permanent Change of Station Travel
325 Brooks Road
Rome, NY 13441
Navy
Commanding Officer
NAVSUP Fleet Logistics Center (FLC) Norfolk
Business Support Department
HHG Audit Division Code 302
1968 Gilbert Street, Suite 600
Norfolk, VA 23511-3392
Air Force and Space Force
Local Financial Services Office (FSO)
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-7
Marine Corps
Commanding General, Marine Corps Logistics Base
ATTN: Code 470
814 Radford Boulevard, Suite 20318
Albany, GA 31704-1128
Coast Guard
Commanding Officer
ATTN: DITY Move Desk
U.S. Coast Guard Finance Center
1430A Kristina Way
Chesapeake, VA 22326-0017
3.3 Actual Expense Reimbursement for Personally-Procured Shipment or Storage of HHG
3.3.1. Claims.
3.3.1.1. Civilian employees may claim actual expense reimbursement for
personally-procured shipment or storage of HHG and unaccompanied baggage.
3.3.1.2. Service members may claim actual expense reimbursement for
personally-procured shipment of unaccompanied baggage and storage of HHG. In most
circumstances Service members choosing to personally-procure shipment of HHG must submit a
PPM monetary allowance claim rather than an actual expense claim. See the JTR, paragraph
051502 for the limited circumstances when Service members may claim actual expense
reimbursement for personally-procured HHG shipment.
3.3.1.3. The claims must include the traveler’s certification as follows: “I certify
that this shipment (including drayage, storage, packing, and crating) consisted of household goods
and personal effects. These items belonged to me and were used by me (or my dependents) before
the effective date of my orders. They were not intended directly or indirectly for any other person
or persons, or for sale. The following shipments were previously made at Government expense
under the same travel orders that support this claim (if no previous shipments show “NONE”). I
certify that I did not request payment under the monetary allowance or any other program. I further
certify that the declared professional books, paper, and equipment belong to me and are necessary
in the performance of my official duties.”
3.3.2. Supporting Documents. The traveler must submit the following documents to
support a claim for actual expense reimbursement:
3.3.2.1. A statement provided by the TO on the constructive cost of shipment by
GBL, accessorial services, or storage which states that the charges claimed are reasonable and that
the member was instructed personally to arrange the shipment (if applicable);
3.3.2.2. Receipts for expenses of $75 or more;
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-8
3.3.2.3. When applicable, copies of a time extension certificate, powers of attorney
or written authorizations;
3.3.2.4. The claimant’s statement showing the necessity for any storage:
3.3.2.4.1. Over 90 days for a Service member, or
3.3.2.4.2. Over 90 days for a civilian employee making a PCS move
to/from Outside the Continental United States (OCONUS), or
3.3.2.4.3. Over 60 days for a civilian employee making a PCS move within
the Continental United States (CONUS).
NOTE: Non-availability of Government storage is not an acceptable reason for requesting storage
over the 90/60 day limit.
3.3.2.5. For shipments by van carriers, provide a certified weight ticket. In place
of certified weight tickets, where charges are based on cubic measure, the owner may obtain a
certificate from the carrier stating: “No scale within 10 miles. Shipment used _____ cubic feet of
properly loaded van”;
3.3.2.6. An itemization of packing charges that shows size, type, and number of
containers used with the charge for each container;
3.3.2.7. Receipts for packing, crating, drayage, unpacking, and uncrating that are
itemized and supported with a statement by the TO for the area on availability of Government
facilities;
3.3.2.8. A bill of lading. If no bill of lading is available, the traveler must obtain
other evidence showing point of origin and destination;
3.3.2.9. An itemization of costs incurred if the TO performs or procures the
services. This is not required for accessorial services itemized on a GBL for line-haul van
shipment; and
3.3.2.10. Copies of all applicable orders.
3.3.3. Claim Submission. Submit the travel settlement voucher, DD Form 1351-2, Travel
Voucher or Subvoucher, within 5 working days of arrival at the new PDS.
3.3.4. Payment. If the claim is proper and supported by the appropriate documentation,
the disbursing office must pay the claim.
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-9
4.0 TRANSPORTATION AND STORAGE OF POV
4.1 Concurrent Travel Transportation
If overseas travel with a POV was concurrent, a traveler must include travel to the vehicle
port of embarkation (POE) and the vehicle port of debarkation (POD) with the PDT claim. See
the JTR, section 0530 for Service members, and section 0547 for civilian employees, for POV
transportation and storage guidance.
4.2 Nonconcurrent Travel Transportation
If travel is not concurrent, travelers must submit a separate claim. A TDY order is not
required for a separate trip to pick up or deliver a vehicle to the POE and/or the POD. (NOTE:
The PDT orders provide authorization.) Ordinarily, a DD Form 788, Private Vehicle Shipping
Document for Automobile, supports the claim. However, when a traveler performs PDT and has
a commercial shipping firm process the vehicle for shipment at Government expense, the DD Form
788 usually is not in the traveler’s possession at the time that the claim is processed. A statement
from the traveler, accompanied by a copy of the billing from the commercial firm, is acceptable.
4.3 Storage
Service members ordered to a foreign or non-foreign PDS OCONUS to which
transportation of a POV is not permitted, sent TDY on a contingency operation for more than 30
days, or other reason(s) listed in the JTR, section 0532, may be eligible to store one POV.
5.0 TRANSPORTATION OF MOBILE HOMES
5.1 Employee Allowances
5.1.1. General. A DoD employee may be authorized mobile home transportation in lieu
of transportation of HHG, but may not be authorized both mobile home and HHG transportation.
The constructed cost to transport a mobile home, any HHG removed from the mobile home, and
unaccompanied baggage and additional HHG to the new PDS for the civilian employee’s use is
limited to the Government’s “Best Value” cost of the civilian employee’s maximum PCS HHG
weight allowance between authorized points. The TO determines what the authorized and
unauthorized costs are incident to a mobile home shipment. See the JTR, Chapter 5, section 0544.
5.1.2. Claims. When movement of a mobile home is made by self-procured commercial
transportation, a statement of authorization is issued by the TO. An original or legible copy of the
paid bill from the commercial transporter is required and the bill must be completely itemized to
preclude any payment of unauthorized costs.
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-10
5.2 Member Allowances
5.2.1. General. A Service member directed to perform PDT is entitled to transportation
and mobile home allowances. A member also may be entitled to movement of a mobile home
under unusual or emergency circumstances, even though not related to PDT allowances. When a
member performs TDY en route, the authorized shipment of a TDY weight allowance does not
preclude the mobile home transportation allowance. See the JTR, Chapter 5, Part D for more
information.
5.2.2. Claims. The preparation of claims and submission of supporting documentation is
as required by Service procedures.
6.0 DISLOCATION ALLOWANCE (DLA)
DLA is paid to members as specified in the JTR, section 0505. If a change of grade occurs
between the issue date of orders and the effective date of orders, a copy of the promotion/demotion
orders may be submitted with the claim versus an amended order.
6.1 Effect of Assignment to Quarters
A member without dependents, who is above the pay grade of E-5, may receive DLA if the
member elects not to occupy assigned quarters of the United States or a housing facility under the
jurisdiction of a uniformed service, and the quarters or facility do not meet the minimum adequacy
standards established by the Secretary of Defense for members in such grade. Do not advance or
pay DLA to a member under these circumstances without a statement from the gaining
organization that assigned quarters do not meet the minimum adequacy standards. See the JTR,
subparagraph 050505.B.
6.2 Sea Duty
The senior spouse of a member married to member couple without dependents in a pay
grade below E-6 who elect not to occupy assigned shipboard quarters may be advanced or paid
DLA based on guidance contained in the JTR, Table 5-11, Rule 2.
*6.3 DLA Advance Payments
DLA advance payments may be issued 30 days prior to travel rather than 10 days prior to
travel as directed for most other travel advances in Chapter 5. All other conditions related to the
advance payment and final settlement of travel allowances as outlined in Chapter 5 remain in
effect. Components may alternatively opt to authorize use of the Government Travel Charge Card
(GTCC) for DLA expenses in accordance with the DoD GTCC Regulations, paragraph 040505.
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-11
7.0 CIVILIAN MISCELLANEOUS EXPENSE ALLOWANCE (MEA)
The flat payment MEA amounts for civilian employees do not require receipts or itemized
statements. When a DoD civilian employee claims MEA expenses in excess of the flat payment
MEA amount, the approving official may approve them subject to the limitations in the JTR,
Chapter 5, section 0541. The civilian personnel office assists in the determination of the allowable
expenses.
8.0 CIVILIAN TEMPORARY QUARTERS SUBSISTENCE EXPENSE (TQSE)
A DoD employee's PDT orders must authorize the initial TQSE period and specify whether
the Actual Expense (AE) method or the Lump Sum (LS) method is authorized. Additional periods
of TQSE (AE) require amended orders. The employee must provide a statement in advance
selecting TQSE (LS), which certifies that TQSE expenses will be incurred. The disbursing office
does not determine the number of TQSE days authorized. For TQSE (AE), expenses must be
itemized on a per meal and per item basis. Receipts are required for all TQSE (AE) expenses as
specified in the JTR, Chapter 5, subparagraph 054206.C. Additionally, the DoD employee can
claim grocery costs for at-home meals when in a TQSE (AE) status. Divide the total cost of
consumable groceries by the number of at-home meals consumed. The proration of groceries is
authorized so long as the cost of the groceries consumed is reasonable. The approving official
makes the final determination on any question(s) concerning the reasonableness of expenses
during a TQSE (AE) period. Advances and payments for TQSE are based on the provisions of the
JTR, Chapter 5, paragraph 054207.
9.0 CIVILIAN HOUSE HUNTING TRIPS
If authorized in their travel orders, DoD employees may make house hunting trips, not to
exceed 10 consecutive days. From March 13, 2019 to December 31, 2022, additional travel days
may be authorized if flights are delayed, cancelled, or changed for reasons beyond the employee’s
control. See FTR Bulletin 20-06, FTR Bulletin 21-04, FTR Bulletin 22-04 and
FTR Bulletin 22-07. The employee and spouse may travel separately or together; however, the
cost cannot exceed one round trip for travel together. The number of days for house hunting that
the employee uses does not limit the number of days for the spouse (e.g., the employee can take 4
consecutive days and the spouse still could use up to a total of 10 days). Advances and payment
for house hunting trips are based on the prescribed locality per diem rate, when paid under the
lump sum method. Under the Lodging Plus method, the standard CONUS per diem rate applies.
For more information on house hunting trips, see the JTR, section 0540.
10.0 CIVILIAN REAL ESTATE TRANSACTIONS
10.1 Reimbursement Due to the Sale and Purchase of a Residence or for Settling an Unexpired
Lease
DoD employees may be reimbursed for expenses required for the sale and purchase of a
residence, or for the settlement of an unexpired lease, in connection with PDT. Settlement claims
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-12
for transactions regarding a sale, purchase, or lease termination, must be submitted following
completion of these transactions. See the JTR, Chapter 5, section 0545.
10.1.1. Reimbursement of Expenses for the Sale and Purchase of a Residence. The
employee must file a DD Form 1705, Reimbursement for Real Estate Sale and/or Purchase
Closing Cost Expenses. Separate DD Form 1705’s are required for expenses at the old duty station
and at the new duty station. Copies of the supporting documentation showing costs incurred must
be attached. The approval authority must approve the appropriate DD Form 1705 in accordance
with Component regulations for real estate transactions at the old and new stations. The claim
must be submitted in accordance with the JTR, section 0545.
10.1.2. Reimbursement of Expenses When Settling an Unexpired Lease. The employee
files a claim using the DD Form 1351-2. The following documentation must be provided to meet
the conditions in the JTR, Chapter 5, paragraph 054507 when filing a claim for reimbursement of
an unexpired lease:
10.1.2.1. A copy of the lease prescribing the penalties or other costs that are
payable if occupancy is terminated prior to the lease expiration date;
10.1.2.2. A statement of the extent of legitimate attempts made to avoid penalty
costs if the lease includes a savings provision for subleasing, or making other arrangements to
avoid penalty costs; and
10.1.2.3. An itemized list of expenses along with the paid receipts for each expense
item, and any necessary explanations for clarification of penalty costs.
10.2 Home Marketing Incentive Payment (HMIP)
The document submitted for payment of HMIP may be a locally-developed form used as
an attachment to the travel settlement claim, DD Form 1351-2. The form, at a minimum, must
contain the following information:
10.2.1. Employee’s name (last, first, middle initial);
10.2.2. Employee’s Social Security Number;
10.2.3. Employee’s present position, title, grade;
10.2.4. Employee’s current organization;
10.2.5. Employee’s current duty phone;
10.2.6. Computation of HMIP to include the final payment amount (the relocation services
company must complete the amended sale transaction and submit the employee’s real estate
invoice for payment before the computation can be completed);
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-13
10.2.7. Traveler’s signature; and
10.2.8. Order approving official’s signature.
10.3 HMIP Income Tax Considerations
HMIP is considered income, and a W-2 must be processed showing the taxes withheld and
the employee income. No authority exists to pay either a withholding tax allowance (WTA), or a
relocation income tax allowance (RITA) to offset the Federal, state, and local income taxes on the
incentive payment. Payment offices must obtain an approved document (as described in paragraph
10.2) with a DD Form 1351-2 and a valid copy of PDT orders for payment.
11.0 PAYMENT OF TRAVEL VOUCHERS INVOLVING OCONUS PERMANENT DUTY
ASSIGNMENT FOR DOD CIVILIAN EMPLOYEES
11.1 Proceeding To, or Round Trip Travel From, a PDS OCONUS
Reimbursement vouchers for travel to a PDS OCONUS under an original agreement, or
for round trip travel from a PDS OCONUS under a renewal agreement, must be prepared upon
completion of the travel and submitted to the travel computation office servicing the OCONUS
station for payment.
11.2 Transfer From PDS OCONUS
When employees transfer from OCONUS duty stations, they must submit reimbursement
vouchers to the travel computation office that supports the new duty station.
11.3 Returning From OCONUS Employment for Separation From the Service
11.3.1. General. Prior to departure from an OCONUS duty station, an employee who is
being returned for separation for any reason must be furnished written instructions by the releasing
activity on the following:
11.3.1.1. How to record trip itinerary,
11.3.1.2. Which travel expenses are reimbursable,
11.3.1.3. How to keep a record of these items, and
11.3.1.4. How to complete and sign documents that are to be forwarded for the
purpose of finalizing pay and reimbursement of travel claims.
NOTE: Except as provided in subparagraph 11.3.2., the OCONUS releasing activity, in
conjunction with the servicing travel computation office, must process final pay and settlement of
travel claims for employees who are returned for separation.
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-14
11.3.2. Navy Employees. Travel claims of the following Navy employees must be
submitted to the office that supports the location to which the employee returns:
11.3.2.1. Employees who are returned from OCONUS for separation under
overseas agreements or for purposes of retirement, and
11.3.2.2. Foreign nationals who are returned to their places of residence in foreign
countries for separation under employment agreements or for purposes of retirement.
11.4 Agreement Violation
An employee is responsible to carry out the mission for which travel is undertaken. If an
employee does not report to the designated PDS, refuses to perform the mission, or resigns, the
employee must reimburse the Government for all travel, transportation, and relocation expenses
paid based on that service agreement including WTA and RITA. See the JTR, Chapter 5,
paragraph 054913.
11.4.1. Allowance Determination. The appropriate finance office must determine an
employee’s travel, transportation, and relocation allowances. The allowance determination must
occur prior to processing the employee’s separation. Travel, transportation, and relocation
allowances previously furnished and/or to be furnished are computed by the activity where the
violation occurred.
11.4.2. Statement of Liability or Credit. For each transportation agreement violation, the
finance office must provide the employee with a statement of the employee’s liability or credit that
indicates in detail the liabilities, obligations, and credits (and an explanation of how the credits are
used or applied). A copy is sent to the civilian personnel officer for inclusion in the employee’s
personnel folder. The employee must also be informed of the right to file a claim if he or she
disagrees with the statement of liability or credit.
11.4.3. Collection. If the finance office determines that an employee is indebted to the
Government, the office must immediately initiate collection action.
12.0 CIVILIAN EMPLOYEE INCOME TAX WITHHOLDING
12.1 Federal Withholding
IRS Publication 15 states payments to employees for nondeductible moving expenses are
considered supplemental wages and subject to FITW, Social Security and Medicare withholding.
For more information about nondeductible moving expenses, see the FTR § 302-17,
GSA Bulletin FTR 18-05 and GSA Bulletin FTR 19-02.
12.2 State, City, and County Withholding
Agencies must withhold state, city, and county income taxes from the taxable
compensation of employees whose regular place of Federal employment is within a state, city, or
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-15
county that has an agreement with the Secretary of the Treasury (5 U.S.C. §§ 5517 and 5520 and
31 CFR 215). The TFM, Volume 1, Part 6, Chapter 5000, Appendix 1 lists states with an
agreement. The TFM, Volume 1, Part 6, Chapter 5000, Appendix 2 (TFM V1 P6 C5000 A2) lists
cities and counties with an agreement.
13.0 RELOCATION INCOME TAX ALLOWANCE (RITA)
13.1 Allowance
The RITA is a 2-year, two-process calculation intended to reimburse many civilian
employees for substantially all of the additional Federal, state and local tax burden associated with
their relocation. See the FTR, Chapter 302, Part 302-17 for more information including eligibility
criteria.
13.1.1. Year One WTA. The WTA is an estimated partial payment of the final RITA
payment designed to cover FITW from the PDT moving expense reimbursement. It is intended to
provide an immediate offset to the tax withheld on the payment, and is also subject to withholding.
As a result, payment of WTA allows the employee to receive the same reimbursement had the
withholding not been required. Federal Insurance Contributions Act (FICA) deductions are not
reimbursed to the employee. To receive WTA, an employee must agree in writing to repay any
excess WTA amount paid in year one. The agreement may be written on the settlement voucher
or may be a separate statement. The statement must read as follows:
“I agree to repay any excess amount of WTA paid to me in year one and submit the required
certified tax information. I understand failure to comply with this requirement will preclude
payment of WTA. I also understand that the entire WTA is an excess payment if the RITA claim
is not submitted within 120 days.”
Compute the WTA in the following manner:
13.1.1.1. Determine amount of covered reimbursable expense,
13.1.1.2. Multiply Step 1 amount by .282 to arrive at the WTA amount,
13.1.1.3. Add Step 2 amount to Step 1 amount to determine the total income
subject to tax,
13.1.1.4. Multiply Step 3 amount by .22 to determine FITW amount. Enter this
amount in the appropriate block on W-2, and
13.1.1.5. Subtract the Step 4 amount from the Step 3 amount. This result is the net
payment or net income for the employee.
13.1.2. Year Two RITA. The RITA payment must occur in the calendar year following
the calendar year in which WTA is paid. An employee who does not elect WTA may still claim
RITA in the calendar year following payment of travel claims.
92BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 6
*May 2023
6-16
13.1.2.1. RITA is based on employee’s gross compensation, tax filing status, and
marginal tax rates. RITA reconciles WTA payments with the employee’s personal tax liability.
13.1.2.2. The employee must file a claim for RITA; it is not automatic. If an
employee does not file for RITA in year two, he or she is liable for the additional federal income
tax incurred as a result of the additional income. RITA does not cover any moving expense for
which the IRS allows a deduction.
13.1.2.3. In some instances, when an employee files the RITA final claim in the
second year, he or she is in a lesser tax bracket because of lower earned income. If the calculation
of RITA results in a negative amount, do not adjust prior year or current year income. The
employee is obligated to repay this amount as a debt due to the Government. A negative W-2 is
not issued. NOTE: Year two is the calendar year in which RITA payment is made. The dollar
value of the payment must appear on the employee’s W-2 as additional income.
13.2 Funding
RITA is a PDT allowance. Therefore, the reimbursable expenses of an employee
transferred in the interest of the Government must be charged against the appropriation current
when valid travel orders are issued. The organization responsible for the original funding of the
move also has the responsibility to secure adequate funds in order to pay the adjustment vouchers.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 7
*February 2023
7-1
VOLUME 9, CHAPTER 7: “EVACUATION ALLOWANCES”
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated February 2021 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Verified and updated references, updated hyperlinks and
formatting to comply with current administrative
instructions, and made clarifying editorial changes.
Revision
All
This instruction has been reviewed by the Per Diem, Travel
and Transportation Allowance Committee (PDTATAC) staff
in accordance with Department of Defense Instruction
5154.31, Volume 5, dated October 16, 2015, as PDTATAC
Case RR22008. Any conflict between this publication and
the Joint Travel Regulation (JTR) is resolved based on the
JTR and not this publication.
Revision
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 7
*February 2023
7-2
Table of Contents
VOLUME 9, CHAPTER 7: “EVACUATION ALLOWANCES” ................................................ 1
1.0 GENERAL......................................................................................................................... 3
1.1 Purpose ........................................................................................................................... 3
1.2 Authoritative Guidance .................................................................................................. 3
2.0 EVACUATION ADVANCES AND PAYMENTS .......................................................... 3
2.1 Orders ............................................................................................................................. 3
2.2 Evacuation From Foreign Locations .............................................................................. 3
2.3 Evacuations From United States and Non-Foreign Outside The Continental United
States (OCONUS) Locations ................................................................................................... 4
2.4 Finance Office Guidance ................................................................................................ 5
2.5 Claims............................................................................................................................. 5
3.0 ID OF EVACUEES ........................................................................................................... 5
3.1 ID Available ................................................................................................................... 5
3.2 ID Not Available ............................................................................................................ 6
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 7
*February 2023
7-3
CHAPTER 7
EVACUATION ALLOWANCES
1.0 GENERAL
1.1 Purpose
This chapter provides general financial policy for evacuated military/uniformed member
dependents and civilian employees and/or their dependents. Personnel evacuations require special
handling by finance officers at the evacuation point, safe haven, and designated places. The
processing of evacuees requires patience, tact, and expeditious service.
1.2 Authoritative Guidance
This chapter provides guidance under authorities contained in statute, Joint Travel
Regulations (JTR), the Department of State Standardized Regulations (DSSR) § 600, and Office
of Personnel Management regulations codified in Title 5, Code of Federal Regulations
(CFR), §§ 550.401 through 550.409. The Office of the Under Secretary of Defense (Personnel
and Readiness) or another designated responsible official will announce the evacuation and
identify the safe haven locations.
2.0 EVACUATION ADVANCES AND PAYMENTS
2.1 Orders
Copies of the departure orders support evacuation advances and payments. If departure
orders are not available, refer evacuees to the local personnel organization. The Defense Travel
System does not support evacuation travel. For more information see the Defense Travel
Management Office’s “Who may use the Defense Travel System” document. Evacuees requiring
advances should use an available automated teller machine (ATM) or electronic funds transfer
(EFT) once they have departure orders. If no ATM is available and/or EFT cannot be used, the
supporting disbursing office may use an alternate payment method.
2.2 Evacuation From Foreign Locations
2.2.1. Military Member Dependents. The JTR, Chapter 6, sections 0602 and 0603 cover
allowances for the dependents of Service members authorized or ordered to evacuate from
locations outside the continental United States. Uniformed members are not evacuated; however,
they may be issued orders for temporary duty (TDY) travel as required.
2.2.2. DoD Civilian Employees and/or Families. Title 5, United States Code, section
5725 (5 U.S.C. § 5725) provides authority for transportation at the Government’s expense for an
employee’s dependents and household goods to a safe haven location when an evacuation is
authorized or ordered. The JTR, Chapter 6, section 0604 addresses regulations governing
evacuations from foreign areas. Title 5 U.S.C. § 5522 provides authority for advance pay,
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 7
*February 2023
7-4
allowances, and differentials when an employee and/or their dependents are authorized or ordered
to evacuate the employee’s permanent duty station. The DSSR, section 600, “Payments During
An Ordered/Authorized Departure” relates to the evacuation of civilian employees of the United
States and their dependents from or within any foreign area.
2.3 Evacuations From United States and Non-Foreign Outside the Continental United States
(OCONUS) Locations
2.3.1. Military Member Dependents. The JTR, Chapter 6, sections 0602 and 0603 cover
allowances for the dependents of Service members authorized or ordered to evacuate from
locations within the United States. Uniformed members are not evacuated; however, they may be
issued orders for TDY travel as required.
2.3.2. DoD Civilian Employees and/or Families. Evacuations within the United States and
non-foreign OCONUS locations (including evacuations during a pandemic health crisis) are
administered under authority cited in 5 CFR 550.401 through 550.409.
2.3.2.1. Authorized management officials must announce a safe haven when
ordering an evacuation. A safe haven is defined as the area to which an employee or dependent
will be or has been evacuated. In the case of a pandemic health crisis, an agency may order
employees to evacuate their worksites and perform work from home or a mutually agreeable
alternative location. During this time, the agency may designate the employee’s home or
alternative location as a safe haven. After determination and announcement of the safe haven, and
the authorized management official has provided their approval, evacuation payments may be
provided to evacuated employees. Evacuation payments cover the period of time during which
the evacuation order remains in effect, unless terminated earlier for failure to perform work or for
reasons listed in 5 CFR 550.407, but must not exceed 180 days.
2.3.2.2. Employees in the United States ordered to evacuate their official duty
stations and perform work from their homes (or alternative locations mutually agreeable to the
agency and the employees) may be eligible for special allowance payments to offset the direct
added expenses incidental to travel (e.g., travel expenses and per diem) outside the limits of their
official duty station under 5 CFR 550.403.
2.3.2.3. Determination of special allowances is made in accordance with (IAW)
5 CFR 550.405. En route travel and transportation for an evacuated employee and the
transportation expenses for the dependents to the safe haven are as prescribed for TDY travel in
the JTR, Chapter 2. Per diem is authorized for dependents of an evacuated employee at a rate
equal to the rate payable to the employee as determined IAW the JTR, except that the rate for
dependents under age 12 is one-half of this rate. Per diem for both the employee and dependents
is payable from the departure date from the evacuated area through the arrival date at the safe
haven, including any en route delay period that is beyond an evacuee’s control or that may result
from evacuation travel arrangements.
2.3.2.4. Pursuant to 5 CFR 550.405, subsistence expenses for an evacuated
employee and/or dependents must be determined at applicable per diem rates for the safe haven or
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 7
*February 2023
7-5
for a station other than the safe haven that has been approved by the responsible official designated
by the Secretarial process. See also JTR, Chapter 6, paragraph 060103. Subsistence expenses are
to be paid beginning on the date following arrival and may continue until terminated. The
subsistence expenses are computed on a daily rate basis pursuant to the guidelines contained in
5 CFR 550.405(b). Payment of subsistence expenses is decreased by the applicable per-person
amount for any period for which the employee is authorized regular travel per diem IAW the JTR.
2.4 Finance Office Guidance
The finance office that supports the evacuation point or safe haven area must assist any
evacuated traveler with all financial matters. The assistance provided may include the following:
2.4.1. A briefing sheet that includes the finance office’s phone number(s), mailing
address, and hours of operation;
2.4.2. A description of evacuation entitlements;
2.4.3. A listing of documentation required for advances and payments. The finance office
should advise dependents to submit a photocopy of the front and back of their identification (ID)
card with each claim submission; and
2.4.4. Information on when, where, and how to submit claims for advances and payments.
If problems are encountered, the finance office should contact the appropriate DoD component.
2.5 Claims
All claims for payment of evacuation allowances should be submitted to the appropriate
supporting DoD component. The supporting finance office must assist evacuees with claim
preparation. Each evacuee must be asked about advances or previous payments received. All
advances or previous payments associated with an evacuation claim paid by any or all Government
agencies must be disclosed upon submission of the claim. This is to avoid duplicate payments
IAW the JTR, paragraph 010302. Any duplicate payments must be repaid to the Government.
Initial evacuation advance payments are usually mass evacuation payments. Finance offices are
encouraged to use DoD (DD) Form 1351-6, Multiple Payments List, as a supplement to
DD Form 1351-2, Travel Voucher or Subvoucher, to expedite payments. However, this
alternative payment method does not lessen the need for proper documentation. Payments to
dependents must be made only upon presentation of a valid travel order issued by a competent
authority.
3.0 ID OF EVACUEES
3.1 ID Available
DD Form 1173, United States Uniformed Services ID and Privilege Cards; DD Form 2750,
Senior Executive Service ID Card; DD Form 2765, ID and Privilege Card; DD Form 2764, Civilian
2BDoD 7000.14-R Financial Management Regulation Volume 9, Chapter 7
*February 2023
7-6
Geneva Convention Card; passports; or other forms of picture ID are acceptable forms of
identification to process payments to evacuees.
3.2 ID Not Available
If the evacuee has no picture ID available, two witnesses may vouch for the evacuee by
signing a statement verifying the identity of the evacuee. Each witness must show acceptable ID
as indicated in paragraph 3.1 and provide their permanent address. The lack of adequate ID delays
service to an evacuee; however, every reasonable effort must be made to accommodate an evacuee
lacking adequate identification.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-1
VOLUME 9, CHAPTER 8: “PROCESSING TRAVEL CLAIMS”
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated April 2022 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Verified and updated references, hyperlinks, and formatting
to comply with current administrative instructions, and made
clarifying editorial changes.
Revision
All
Clarified that local travel claims may be reimbursed using
the Defense Travel System as well as the Optional
Form 1164.
Revision
All
This publication has been reviewed by the Per Diem, Travel
and Transportation Allowance Committee (PDTATAC) in
accordance with DoD Instruction 5154.31, Volume 5, dated
October 16, 2015, as PDTATAC Case RR23015. Any
conflict between this publication and the Joint Travel
Regulation (JTR) is resolved based on the JTR and not this
publication.
Revision
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-2
Table of Contents
VOLUME 9, CHAPTER 8: “PROCESSING TRAVEL CLAIMS” ............................................. 1
1.0 GENERAL......................................................................................................................... 4
1.1 Purpose ........................................................................................................................ 4
1.2 Authoritative Guidance ............................................................................................... 4
2.0 ADDITIONAL GUIDANCE ............................................................................................ 4
2.1 Disbursing Officer (DO) and Certifying Official Responsibilities ............................. 4
2.2 Payment Method ......................................................................................................... 4
2.3 Adjustments of $10 or Less ........................................................................................ 4
2.4 Over Advances ............................................................................................................ 5
2.5 Overpayments ............................................................................................................. 5
2.6 Income Taxation of Reimbursable TDY Allowances ................................................. 5
3.0 Forms ................................................................................................................................. 5
4.0 CLAIM PREPARATION .................................................................................................. 7
4.1 Completion .................................................................................................................. 7
4.2 Itinerary ....................................................................................................................... 9
4.3 Reimbursable Expenses ............................................................................................ 10
4.4 Recruiting Expenses .................................................................................................. 10
4.5 Other Instructions...................................................................................................... 10
5.0 RESPONSIBILITIES ...................................................................................................... 10
5.1 Authorizing Official (AO) ........................................................................................ 10
5.2 Review of Travel Claims .......................................................................................... 12
5.3 Travel Computation Office ....................................................................................... 12
5.4 Traveler ..................................................................................................................... 13
6.0 SUBMISSION OF TRAVEL CLAIMS .......................................................................... 13
6.1 Temporary Duty (TDY) and Permanent Duty Travel (PDT) Claims ....................... 13
6.2 Local Travel at Permanent Duty Station (PDS) ........................................................ 13
6.3 Non-Medical Attendants ........................................................................................... 13
6.4 Travel and Transportation for Funeral Honors Detail .............................................. 15
6.5 Separated or Retired Members .................................................................................. 16
6.6 Deceased and Next of Kin ........................................................................................ 17
6.7 Travel Under Classified Orders ................................................................................ 18
6.8 Multiple Payment Procedures in Connection With Sea Trial Trips ......................... 19
6.9 Navy Oceanographic Office ..................................................................................... 19
6.10 U.S. Coast Guard ...................................................................................................... 19
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-3
Table of Contents (Continued)
6.11 Travel and Living Allowance (T&LA) for International Military Students and Guest
Instructors ............................................................................................................................... 19
7.0 COLLECTIONS AND INDEBTEDNESS FOR CIVILIAN EMPLOYEES ................. 20
7.1 Collections ................................................................................................................ 20
7.2 Uncollectible Cases ................................................................................................... 20
8.0 ADVANCE DECISIONS, DOUBTFUL CLAIMS AND RECLAIM OR
RECONSIDERATION REQUESTS ........................................................................................ 20
8.1 Request for Advance Decision.................................................................................. 20
8.2 Reconsideration Requests and Reclaims .................................................................. 21
8.3 Waivers ..................................................................................................................... 22
8.4 Unions and Third-Party Review ............................................................................... 22
9.0 CLAIM FOR LATE PAYMENT FEE ............................................................................ 22
9.1 Submission of Travel Claim ..................................................................................... 22
9.2 Late Payment Fee and Charges ................................................................................. 22
9.3 Systems Modifications .............................................................................................. 23
9.4 Claims for Late Payment Fees .................................................................................. 23
9.5 Receipt of Travel Claim for Late Payment Fee ........................................................ 23
9.6 Travel Claim Forwarded to Another Activity ........................................................... 23
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-4
CHAPTER 8
PROCESSING TRAVEL CLAIMS
1.0 GENERAL
1.1 Purpose
This chapter provides general policy to travelers for the preparation, submission, and
processing of travel claims for electronic submission through the Defense Travel System (DTS)
and for Permanent Duty Travel (PDT) and Temporary Duty Travel (TDY) forms for hard-copy
submission.
1.2 Authoritative Guidance
This chapter provides guidance under authorities contained in statute, the
Joint Travel Regulations (JTR) and the Federal Travel Regulation. It does not include every
condition in which the JTR either authorizes or limits travel and transportation allowances.
Information contained in this volume does not supersede the JTR.
2.0 ADDITIONAL GUIDANCE
2.1 Disbursing Officer (DO) and Certifying Official Responsibilities
The DO is accountable for all travel payments and the DO’s responsibilities are provided
in Volume 5, Chapter 2. The certifying officer is responsible for the accuracy and propriety of
payments to include ensuring that travel statements and claims are accurate and properly supported
(see Volume 5, Chapter 5). Additionally, the disbursing office is responsible for ensuring that
random audits are conducted.
2.2 Payment Method
Electronic funds transfer (EFT) is the mandatory means by which a travel claim is settled
within DoD. Split disbursement, which permits direct payment via EFT to the Government Travel
Charge Card (GTCC) contractor for charges incurred on the GTCC and to the cardholder for any
residual amount, is also mandatory. Supervisors may authorize alternative methods of payment in
limited situations in which the traveler does not have access to an account at a financial institution
that can receive EFT transmissions.
2.3 Adjustments of $10 or Less
The DO must pay the traveler all amounts due on the original settlement claim. The DO,
however, is not required to make collections of $10 or less on a final settlement or on an
overpayment of $10 or less that the DO subsequently detects. Conversely, the DO must process
supplemental payments for $10 or less only when specifically requested by the traveler.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-5
2.4 Over Advances
If upon settlement of the travel claim the DO determines that a traveler received an
excessive travel advance and the excess amount is greater than $10, the official must forward a
letter of indebtedness and give the traveler an opportunity to immediately repay the excess
advance. If immediate payment is not made, the DO will initiate collection action as required in
accordance with (IAW) Volume 16, Chapter 2.
2.5 Overpayments
If the DO detects an overpayment greater than $10, the DO must forward a letter of
indebtedness to the traveler that requests remittance. The traveler is required to pay the
indebtedness within 30 calendar days after the date of notification; otherwise, initiate collection
action as outlined in Volume 16, Chapter 2.
2.6 Income Taxation of Reimbursable TDY Allowances
When a civilian employee performs a TDY assignment at one location for more than a
year, the Internal Revenue Service (IRS) considers the duty station to be permanent, and any
reimbursement (e.g., per diem) is considered taxable income
(see Title 26, United States Code (U.S.C), section 162(a) and Internal Revenue Ruling 99-7).
The IRS may consider a TDY assignment at one location for less than a year to be permanent,
depending upon the specific circumstances. Travel Authorizing Officials (AOs) must determine,
IAW the JTR, paragraph 010206, that the assignment is not a Temporary Change of Station (TCS)
or a Permanent Change of Station (PCS) move before authorizing a long-term TDY assignment
away from the permanent duty station (PDS) for more than 180 days. When TDY reimbursements
are taxable income, the travel office must compute all applicable tax withholdings, deduct them
from the traveler’s claim(s), and issue an IRS Form W-2, Wage and Tax Statement, to the traveler.
The IRS W-2s must include income and the tax withholding amounts. Civilian employees who
perform long-term TDY assignments for which TDY allowances are taxable are also authorized
an Extended TDY Tax Reimbursement Allowance (ETTRA) IAW the FTR, Part 301-11, Subpart
F. At a minimum, travelers will submit a DoD (DD) Form 1351-2, Travel Voucher or Subvoucher,
a copy of their travel orders, and the W-2 issued from the travel settlement office to claim the
ETTRA. NOTE: The traveler must submit travel claims involving taxable TDY allowances on a
DD 1351-2 to the appropriate travel settlement office. DTS does not compute claims involving
income taxes; do not use DTS in these instances.
3.0 Forms
Travelers, in conjunction with official travel may use the following forms:
DD 730
Receipt for Unused Transportation Requests and/or
Tickets, Including Unused Meal Tickets
DD 788
Private Vehicle Shipping Document for Automobile
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-6
DD 788-1
Private Vehicle Shipping Document for Van
DD 788-2
Private Vehicle Shipping Document for Motorcycle
DD 1351
Travel Voucher
NOTE: Multiple use form.
DD 1351-2
Travel Voucher or Subvoucher
NOTE: Used to claim PDT/TDY travel allowances for
official travel performed, including dependents’ travel and
other PDT allowances.
DD 1351-2C
Travel Voucher or Subvoucher Continuation Sheet
NOTE: Used when the DD 1351-
2 does not provide
sufficient space.
DD 1351-3
Statement of Actual Expenses
NOTE: Used to claim actual subsistence expenses when
the traveler performs TDY on an actual expense basis.
DD 1351-5
Government Quarters and/or Mess
DD 1351-6
Multiple Payments List
NOTE: Used to make multiple payments for travel and
TDY performed under like conditions and circumstances.
DD 1610
Request and Authorization for TDY Travel of DoD
Personnel
NOTE: Used to support travel claim payments.
DD 1614
Request/Authorization for DoD Civilian Permanent Duty
or Temporary Change of Station (TCS) Travel
NOTE: Used to support PDT travel payments.
DD 1705
Reimbursement for Real Estate Sale and/or Purchase
Closing Cost Expenses
DD 2278
Application for Personally Procured Move and
Counseling Checklist
DD 2461
Authorization for Emergency Evacuation Advance and
Allotment Payments for DoD Civilian Employees
DD 2912
Claim for Temporary Quarters Subsistence Expense
(TQSE) (Sub-Voucher)
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-7
Optional Form (OF) 1164
Claim for Reimbursement for Expenditures on Official
Business
NOTE: Used to claim reimbursement for expenses
incurred for recruiting duty and expenses incurred within
and around a PDS station.
Standard Form 1199A
Direct Deposit Sign-Up Form
4.0 CLAIM PREPARATION
4.1 Completion
The traveler is responsible for preparing their DD 1351-2 to claim reimbursement for
official travel. Even when someone else prepares the claim, the traveler remains responsible for
the truth and accuracy of the information. When the traveler or a legally appointed designee signs
the form, the traveler attests that the statements are true and complete and that the traveler is aware
of the liability for filing a false claim. All claims and attached statements must be completed using
ink, typewriter, or computer-generated forms.
4.1.1. General. Travelers must use the DD 1351-2 to submit travel claims requesting
reimbursement for expenses incurred while on official travel. The claim is prepared and submitted,
with required attachments and approvals, to their servicing travel computation office. The traveler
must carefully review expenses claimed on the DD 1351-2 and sign the original claim. Electronic
certifications (digital signatures) may be submitted and accepted for payment on a travel claim, in
addition to those signed in ink, only if all of the requirements listed in, Volume 5, Chapter 1,
subparagraph 3.5.3, are met. Exceptions to the use of DD forms may be granted through the
process prescribed in the DoD Manual 7750.08, Section 7.
4.1.2. Erasures and Alterations. The traveler must initial erasures and alterations on totals
of reimbursement claims. The person who issued or signed the receipt must initial alterations,
such as erasures and alterations in totals on receipts.
4.1.3. Leave of Absence. When the traveler takes leave while in a travel status or at the
TDY point(s), the traveler must show the number of hours, type of leave, and dates of leave, on
the reimbursement claim along with the scheduled hours of duty. See the JTR, paragraph 033301
for the impact of leave on per diem at TDY locations for civilian employees.
4.1.4. Return to PDS or Home on Non-workdays. If return to the PDS or home from which
the traveler commutes daily to the PDS occurs over a weekend or on any non-workday, the
following information must be entered on the claim:
4.1.4.1. Date of arrival at PDS (or home),
4.1.4.2. Roundtrip ticket cost or roundtrip distance traveled by privately owned
vehicle (POV), and
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-8
4.1.4.3. Date of return to TDY location.
NOTE: Per diem is not payable for time spent at the PDS or home.
4.1.5. Travel by POV. When travel is by POV, the traveler must show the points between
which the traveler performs travel on the travel claim. The traveler must explain any unusual
conditions or circumstances that may affect allowances on the settlement claim, or attached on a
separate sheet as supporting documentation. When two travelers on official duty ride together in
the same POV, the travelers must identify the name of the owner-operator of the POV and the
name of the passenger, along with the name of the department or agency for whom they work.
The traveler responsible for POV operating expenses (ordinarily the POV operator/owner) is
authorized TDY mileage for the official distance. A traveler not responsible for POV operating
expenses (ordinarily a passenger) is not authorized TDY mileage.
4.1.6. Travel by Rental Vehicle. When the AO determines it is advantageous to the
Government IAW the JTR, paragraph 020203, a rental vehicle may be authorized or approved
under the provisions of the JTR, paragraph 020209. When a traveler utilizes commercial
transportation to a TDY site, the AO may authorize or approve the use of taxi fares, public transit
fares or a rental vehicle for transportation in and around the TDY location. See the JTR, paragraph
020212. Taxi transportation between home or hotel and transportation terminals is a usual item of
reimbursable expense. Such usual items must be stated on the claim but do not require special
authorization or approval.
4.1.7. Foreign Currency. IAW the JTR, Table 2-24, a traveler who pays with a credit card
for Outside the Continental United States (OCONUS) expenses should check with the credit card
vendor to determine the final bill in U.S. currency prior to travel claim submission. Travelers may
use the currency exchange rate at which the credit card vendor settles the credit card bill to
determine OCONUS expenses charged to the card. Travelers must report reimbursable
expenditures in the foreign currency of the country actually paid. To receive proper
reimbursement, the traveler must report the following information on their travel claim: The
amount of the expense in foreign currency; the exchange rate on the day the item was purchased
in cash or the exchange rate at which the credit card was billed if paid with a credit card; and the
bank commission(s) charged for conversion of U.S. dollars to foreign currency. The traveler must
show the rates of conversion and the commission(s) charged. If the traveler does not show the
conversion rate(s), the activity settling the claim must use an appropriate exchange rate for the date
the expense was paid. NOTE: Travelers are not authorized reimbursement for losses, and are not
liable for repayment to the Government for gains, resulting from currency conversions.
4.1.8. Reimbursements for Other Traveler’s Expenses. Reimbursements to travelers who
pay for other traveler’s expenses are strictly forbidden. Travelers are only reimbursed for
expenses, which they themselves incur, and not for expenses incurred by, or on behalf of, any other
government personnel. Approving Officials, Authorizing Officials, and Certifying Officers must
deny approval of all travel claims in which travel expenses of other personnel are claimed.
Approval of this type of claim will subject Approving Officials, Authorizing Officials, and
Certifying Officers to potential pecuniary liability (see Chapter 5, paragraphs 2.1 and 2.2 for
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-9
information on pecuniary liability for Departmental Accountable Officials and Certifying
Officers).
4.1.9. Items Denied Reimbursements. The travel computation office must deny claims for
items in vouchers that are not reimbursable under this volume and the JTR, or not properly
supported by receipts where required. The claimant must be notified and informed of the reason(s)
and required corrective action, if any. If the traveler later reclaims these items, the traveler must
itemize them in a subsequent regular or supplemental claim that is supported by the original or
copy of the denial notice.
4.1.10. Supporting Documents. In addition to expense statements or other declarations,
when required, support the claim by including the following documents:
4.1.10.1. Travel Orders. Travel orders and issued amendments to the claim for
TDY and two copies for PDT.
4.1.10.2. Government-Procured Transportation Documents. Memorandum copies
of transportation request documents.
4.1.10.3. Unused Government-Procured Transportation Documents. The traveler
obtains receipts for the unused portion of travel when they return the unused portion of the ticket
to a Transportation Officer (TO). This is not applicable to the Navy.
4.1.10.4. Statements for Common Carrier Reimbursement. When a traveler claims
reimbursement for common carrier transportation paid by cash, the following statement must be
included on the claim: “I hereby assign to the United States any rights I may have against other
parties in consideration with any reimbursable carrier transportation charges described herein.”
4.1.10.5. Unused Tickets. When itineraries are changed or trips are canceled after
tickets have been issued to the traveler, the traveler must write and initial a statement on the travel
claim that all tickets have either been used for official purposes, and/or all unused tickets, or
portions thereof, have been properly accounted for and turned in to the TO or Travel Management
Company (TMC). The traveler must attach receipts issued by TO/TMC for unused tickets to the
travel settlement claim.
4.1.10.6. Actual Expense Authorization (AEA). When AEA is authorized or
approved in connection with TDY and the travel order does not reflect it, the traveler must attach
three copies of the AEA to the claim.
4.2 Itinerary
Claims must contain a complete itinerary for the entire period of travel. This includes
return to the PDS during TDY and any type of leave taken and the periods the leave is used. On
claims for TDY travel, the first entry must be the traveler’s residence or office, as applicable,
except for an aircrew traveler, or extended TDY (i.e., TDY in excess of 30 days). See the JTR,
paragraph 010203. The traveler does not need to list travel from the residence or office to a carrier
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-10
terminal in the itinerary; the traveler claims the mileage or taxi as a reimbursable expense. This
also applies to travel from a carrier terminal to the place of lodging or TDY site. The claimant
must list the dates of departure from and arrival at a port of embarkation/port of debarkation.
4.3 Reimbursable Expenses
The traveler must enter all allowable reimbursable expenses. Tax on lodging is a separate
reimbursable expense from the room charge and the traveler must claim it separately on the travel
claim for travel within Continental United States and non-foreign OCONUS areas. Travelers may
find information regarding specific State exemptions for lodging taxes at the General Service
Administration State Tax Exemption Information for Government Charge Cards.
4.4 Recruiting Expenses
Recruiting expenses authorized in the JTR, paragraphs 020605 and 020606 may be
reimbursed using the DTS or OF 1164.
4.5 Other Instructions
4.5.1. The traveler must attach all lodging receipts regardless of amount and any other
receipts for expenses of $75 or more to the claim. The traveler must furnish a statement explaining
the circumstances if a receipt is impracticable to obtain or it has been inadvertently lost/destroyed.
4.5.2. Travelers receive 75 percent of the meals and incidental expense rate for the first
and on the last day of travel when the standard per diem rules in JTR Chapter 2 are in effect.
5.0 RESPONSIBILITIES
5.1 Authorizing Official (AO)
Refer to Chapter 5, section 2.0 for additional AO responsibilities.
5.1.1. Reviewing Travel Claims. The AO confirms the authorized travel and must ensure
the following when reviewing and signing travel claims:
5.1.1.1. The traveler properly prepared the claim using ink or computer-generated
forms;
5.1.1.2. All amounts claimed are accurate;
5.1.1.3. The traveler attached required orders, receipts, statements, and
justifications to the travel claim;
5.1.1.4. All expenses claimed are authorized and allowable;
5.1.1.5. Any deviation from the travel order is in the Government’s best interest;
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-11
5.1.1.6. Claimed items requiring approval after the fact, but not approved in the
order, were necessary in the conduct of official business;
5.1.1.7. Reimbursement, as appropriate, is approved (in whole or in part) or
reimbursement is revised;
5.1.1.8. The claim is on an original travel voucher with an original/electronic
signature and date;
5.1.1.9. Advance and partial payments are annotated, or "NONE" is entered in
block 10 of the DD 1351-2; and
5.1.1.10. When the traveler used foreign currency for reimbursable expenses, the
appropriate blocks of the DD 1351-2 must include the expense in foreign currency and U.S. dollars,
the exchange rate, and commission charges for the foreign currency at the time of the transaction.
5.1.2. Approving Items. Before an AO may approve an item involving use of a
transportation mode not authorized in a travel order, the traveler must explain the necessity for that
mode on the claim. When a traveler claims a POV expense under orders that authorize travel by
common carrier or Government vehicle, and a travel-approving official does not determine that
such use is in the Government’s best interest, reimbursement is limited per the JTR, paragraphs
020210 and 020302. An AO also may approve:
5.1.2.1. Excess accompanied baggage expenses;
5.1.2.2. Miscellaneous reimbursable expenses;
5.1.2.3. Minor deviations in TDY duration or location; and
5.1.2.4. Additional travel expenses incurred by a traveler with a disability or
special needs. See the JTR, subparagraph 020207.D.
5.1.3. Items Requiring Advance Authorization. The following require advance
authorization and may not be approved on the claim after the fact:
5.1.3.1. Use of reduced fares for group or charter arrangements,
5.1.3.2. Payment of a reduced rate of per diem for subsistence expenses,
5.1.3.3. Acceptance of payment from a nonfederal source for travel expenses, and
5.1.3.4. Travel expenses related to attendance at a conference.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-12
5.2 Review of Travel Claims
An AO or supervisor that has knowledge of the purpose and conditions of the travel claim
prepared by the traveler conducts the review of the claim by ensuring that:
5.2.1. The claim is properly prepared;
5.2.1.1. The traveler used the correct travel claim forms (printed in ink,
computer-generated or typewritten form).
5.2.1.2. The claim is on an original travel voucher with an original/electronic
signature and date.
5.2.1.3. The traveler annotates any advances or partial payments authorized on the
travel claim or “NONE” in the appropriate block.
5.2.1.4. When foreign currency is used while traveling on official business, the
traveler includes the expense in both foreign currency and U.S. dollars, indicating the exchange
rate and commission charges for the foreign currency at the time of the transaction if paid with
cash, or the rate at which the credit card bill was settled if paid with a credit card.
5.2.2. The amounts claimed are accurate and reasonable;
5.2.3. The traveler attached the required orders authorizing the travel, receipts, statements,
and any justifications to the travel claim; NOTE: For the definition of what constitutes a valid
receipt, see Volume 9, Definitions;
5.2.3.1. The traveler has submitted original lodging receipts regardless of the dollar
amount.
5.2.3.2. The traveler has submitted receipts for all single items of expense of $75
or more.
5.2.4. The claimed expenses were authorized and allowable, and that any deviations from
the authorized travel were in the best interest of the Government; and
5.2.5. The AO or supervisor has reviewed, signed, and dated all travel claims and
forwarded them to the travel office for computation.
5.3 Travel Computation Office
Refer to Chapter 5, subparagraph 2.3.4 for the travel computation office’s responsibilities.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-13
5.4 Traveler
Refer to Chapter 5, subparagraph 2.3.6 for the traveler’s responsibilities.
6.0 SUBMISSION OF TRAVEL CLAIMS
6.1 Temporary Duty (TDY) and Permanent Duty Travel (PDT) Claims
The traveler must submit all claims within five working days of return to or arrival at the
PDS. In cases of extended TDY (over 45 days), and reservists on Annual Training, Active Duty
Training, or Inactive Duty Training that is known to be greater than 45 days, the traveler must
submit a claim for each 30-day period. The traveler must submit the claim within five working
days after each 30-day period.
6.2 Local Travel at Permanent Duty Station (PDS)
6.2.1. General. The traveler must submit claims for reimbursement of expenditures for
official business using the DTS or OF 1164 for such expenses as taxicabs, public carriers, or POVs
while transacting official business in the locality of the PDS. The traveler must submit claims as
soon as practical after expense has occurred. Travelers may submit claims for each individual trip
or by combining recurring trips on one claim. The OF 1164 is not used for reimbursement of fares
or mileage for use of a POV in connection with TDY travel involving per diem allowance.
6.2.2. Claim Submission. The claim must identify the date, point of origin and destination,
and the amount of fare and tips or distance for each trip. The traveler need not complete the point
of origin column, when the point of destination of one trip is identical to the point of origin of the
next trip. When the traveler claims identical trips on a voucher, only the first trip must show the
points of origin, destination, and date for the trip. Subsequent trips may be annotated with a
statement such as “Same trip made on date(s).” Unless required by local authority, it is not
necessary to compute mileage reimbursement for each trip. The traveler may add the “number of
miles” and the total multiplied by the mileage rate. The claimant must sign the form and must
submit as provided in applicable Component policy.
6.3 Non-Medical Attendants
6.3.1. Non-medical Attendant for Specialty Care Over 100 Miles. If a patient meets the
travel requirements in the JTR, paragraph 033007, roundtrip transportation and travel expenses for
one necessary attendant are authorized. The attendant must be a parent, guardian, or another adult
member of the patient’s family who is at least 21 years of age. An individual traveling as an
attendant is authorized travel and transportation allowances or reimbursement for expenses
prescribed as follows:
6.3.1.1. Military Member as Attendant. A member who is a family member, and
is ordered to be an attendant, is authorized TDY travel and transportation allowances while acting
as an attendant.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-14
6.3.1.2. Civilian Employee as Attendant. A U.S. Government civilian employee
who is a family member, and is assigned as an attendant, is authorized the TDY travel and
transportation allowances prescribed in regulations issued by the employee’s agency or department
funding the travel.
6.3.1.3. Other Person as Attendant. A person other than a military member or U.S.
Government civilian employee who is at least 21 years of age, is a family member, and who is
designated to travel as an attendant, will be issued an Invitational Travel Authorization (ITA) or
be included in the patient’s travel order and identified as an attendant. This person is authorized
reimbursement of reasonable travel expenses contained in the JTR, paragraph 033007. NOTE:
The patient and attendant cannot both be reimbursed for the same travel expense (e.g., both cannot
be paid mileage when traveling by POV).
6.3.2. Claims. When travelers incur overnight lodging and/or meals, the traveler must file
the claim on a DD 1351-2. When the claim doesn’t include overnight lodging or meals, travelers
must use the DTS or OF 1164 for such expenses as occasional meals, taxicabs, public carriers, or
POV. The traveler submits the claim as soon as practicable after they incur the expense.
6.3.3. Claim Submission. The claim must identify the date, point of origin and destination,
and the actual expense to perform as a non-medical attendant for specialty care patients. The
traveler submits the claim as soon as practicable. A mileage allowance is paid when a POV is
used and reimbursement is authorized for parking, ferry fares, and road/bridge/tunnel tolls. The
traveler must use a DD 1351-2 for reimbursement for actual cost of lodging and meals up to the
per diem rate prescribed for the area concerned.
6.3.4. Non-Medical Attendant for Very Seriously and Seriously Wounded, Ill, or Injured
Member. A non-medical attendant of a member may be provided transportation and per diem as
described in and determined by appropriate authority under the JTR, paragraph 033202. An
individual traveling as a non-medical attendant is authorized travel and transportation allowances
or reimbursement for expenses prescribed as follows:
6.3.4.1. Military Member as Attendant. The member is authorized TDY travel and
travel allowances while acting as an attendant.
6.3.4.2. Civilian Employee as Attendant. A U.S. Government civilian employee
is authorized the TDY travel and transportation allowances in the regulations used by the agency
or department funding the travel.
6.3.4.3. Other Person as Attendant. An ITA must be issued to a person other than
a military member or U.S. Government civilian employee designated to travel as an attendant.
This person is authorized reimbursement of travel allowances as prescribed in the JTR,
paragraph 033202.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-15
6.3.5. Claims. Submit claims for reimbursement of expenditures for military
members/civilian employee attendants using the DD 1351-2. Submit claims for reimbursement of
expenditures for other persons as an attendant using the DTS or OF 1164 when they do not incur
overnight lodging and/or per diem. When travelers incur overnight lodging and/or per diem, the
traveler must file the claim on a DD 1351-2.
6.3.6. Claim Submission. The claim must identify the date, point of origin and
destination. The traveler must use the DD 1351-2 for reimbursement for per diem.
6.4 Travel and Transportation for Funeral Honors Detail
6.4.1. General. Funeral honors duty travel allowances may be authorized for Reserve
Component (RC) military members and individuals not employed by the Government (see the
JTR, paragraph 032004). Claims for the Funeral Honors Duty Allowance $50.00 stipend
authorized in Volume 7A, Chapter 58, and Volume 7B, Chapter 22, are not travel allowances and
must be submitted to and paid through the appropriate Military Pay office.
6.4.1.1. Reserve Component (RC) Military Members
6.4.1.1.1. Must use the DTS or OF 1164 for reimbursement of expenditures
for funeral honors detail when they do not incur overnight lodging and/or per diem.
6.4.1.1.2. Must use the DD 1351-2 when they incur overnight lodging
and/or per diem. RC members performing funeral honors duty at a location 50 or more miles from
the member’s residence are authorized TDY travel and transportation allowances contained in the
JTR, Chapter 2.
6.4.1.2. Individuals Not Employed by the Government
6.4.1.2.1. Must use the DTS or OF 1164 for reimbursement for
expenditures for funeral honors detail when they do not incur overnight lodging and/or per diem.
6.4.1.2.2. Must use an ITA and the DD 1351-2 when they incur overnight
lodging and/or per diem. Allowances for individuals not employed by the Government performing
funeral honors detail are contained in the JTR, paragraph 032004.
6.4.1.2.3. A mileage allowance may not be paid. Reimbursement for actual
POV expenses is limited to fuel, oil, parking, ferry fares, road, bridge, and tunnel tolls. The traveler
must use an ITA for reimbursement for actual cost of lodging and meals up to the per diem rate
prescribed for the area concerned. Reimbursements may be authorized and approved for
miscellaneous expenses contained in the JTR, Chapter 2.
6.4.2. Claim Submission. The claim must identify the date, point of origin and destination,
and reimbursable expenses incurred while performing the Funeral Honors Detail. The traveler
submits the claim to the military unit augmented for approval.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-16
6.5 Separated or Retired Members
6.5.1. General. A separated or retired member who has not received an advance must
forward the claim to the disbursing office responsible for that person’s pay accounts prior to
separation or retirement. The DO must pay all claims submitted within one year of separation or
retirement. The disbursing office that supports U.S. Marine Corps separatees or retirees must pay
all claims submitted within 60 days of the month of separation or retirement. Claims received
after the stated time periods for filing must be forwarded to the following designated Service
address:
Army: Defense Finance and Accounting Service (DFAS)
ATTN: Travel Pay, MilPCS
325 Brooks Road
Rome, NY 13441-4501
Navy: Travel Processing Center at separatees or retirees
separation point
Air Force: Member’s last servicing
Financial Services Office (FSO)
Marine Corps: Member’s last servicing
Finance/Disbursing Office (FO/DO)
6.5.1.1. Officers. Travel allowances payable to a separating or retiring officer must
be used to offset indebtedness to the Government when paid as an advance or settlement.
6.5.1.2. Enlisted Personnel. Travel allowances payable in advance to separating
or retiring enlisted personnel for personal travel home may not be used to offset any debts to the
Government. Travel allowances payable to enlisted members after they have returned home must
be withheld and applied against their debts.
6.5.1.3. Dependents and Household Goods Claims. Advances and settlements of
dependent travel allowances and household goods allowances must be withheld and applied to
indebtedness to the Government.
6.5.2. Travel to Specialty Care Over 100 Miles. When a retired member with a
combat-related disability, who is not a TRICARE Prime enrollee, is referred by a primary care
provider for follow-on specialty care, services, and supplies, for that particular disability, more
than 100 miles from the primary care provider’s office, the patient must be reimbursed for
reasonable travel expenses. See the JTR, paragraph 033007.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-17
6.6 Deceased and Next of Kin
6.6.1. Attendance at a Deceased Member’s Memorial Ceremony. In addition to round-trip
travel and transportation allowances to attend burial ceremonies, an eligible family member as
described in the JTR, paragraph 032002, may be authorized travel and transportation allowances
for one round-trip to an installation/home port/unit memorial service, if that memorial service, for
a deceased member who dies while on active duty, occurs at a location other than the burial
ceremony location. See the JTR, paragraph 032005.
6.6.1.1. Claims. ITAs must be issued to eligible family members attending a
memorial service. The traveler must complete this trip within 2 years following the member’s
death, unless the Service Secretary waives the time limitation.
6.6.1.2. Claim Submission. The traveler must use the DTS or OF 1164 for
reimbursement of expenditures when they do not incur overnight lodging and/or per diem. The
claim must identify the date(s), point of origin and destination, and the actual expense in attending
the memorial service. The traveler must use a DD 1351-2 when they incur overnight lodging
and/or per diem.
6.6.2. Unsettled Claims for Deceased Travelers. The individual designated by the Service
to settle a deceased member’s affairs is responsible for the preparation of the travel claim for the
travel of the deceased member. The finance official computes and forwards all claims to the
supporting Defense Finance and Accounting Service (DFAS)/Service site (see subparagraph 6.6.4
for address) for payment or collection. For deceased civilian employees, the surviving spouse or
legal representative, the executor, or administrator must sign any outstanding travel claims. The
travel office computes these claims locally. Travel settlements for travel cardholders who paid for
expenses using a GTCC, are subject to split disbursement (see 10 U.S.C. § 2784(a) and
DoD GTCC Regulation, paragraphs 040701, 041007 and 041106). Following payment to the
GTCC issuer, any remaining expense reimbursement will be forwarded to the member’s or civilian
employee’s pay activity for inclusion in the death claim payment. Similarly, all reimbursements
for non-card holders will be forwarded to the appropriate pay activity for inclusion in the death
claim payment.
6.6.3. Claims for Dependents of Deceased Members. Two copies of DD Form 1300,
Report of Casualty, support travel performed under the provisions of the JTR, paragraph 032001.
6.6.3.1. If the claim is for travel to a member’s home of record, as shown on
DD 1300, no further documentation is required.
6.6.3.2. If the claim is for travel to the official residence of a relative, the claimant
must furnish a statement to that effect showing the name and relationship of the person to whose
residence they traveled.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-18
6.6.4. Forward these claims to the following applicable address:
Army: DFAS Indianapolis
Systems Liaison and Procedures Division,
Military Pay
ATTN: DFAS-IN/JFLAKD
8899 East 56th Street
Indianapolis, IN 46249-0885
dfas.indianapolis-in.jfl.mbx.dfas-in-
[email protected]
Navy: DFAS Cleveland
Federal Office Bldg.
1240 East 9th Street
Cleveland, OH 44199-2055
Air Force: Members last servicing
Financial Services Office (FSO)
U.S. Marine Corps: FO/DO responsible for the deceased Marine
6.7 Travel Under Classified Orders
If classification of a TDY order is necessary, classify, mark, and handle the special order
according to the applicable DoD Component security regulation.
6.7.1. Statement Substitute. The approving official may withdraw such orders and
substitute the following certificate:
“I certify that the travel upon which allowances on this voucher are claimed was authorized
by SECRET (or CONFIDENTIAL) travel orders issued on (date); the travel so ordered was
performed; that where travel by private conveyance is involved, the official distance so covered is
as stated on the claim; that where per diem is involved, the days and times of departure are as
stated; that no Government quarters or meals were furnished except as stated thereon; the
transportation mode and basis for reimbursement are correct; the time for which reimbursement is
claimed was the minimum necessary; and I have shown or mailed to the paying disbursing official
a copy of the travel orders upon which the voucher is based.”
6.7.2. Voucher Support. Distribute classified orders only to persons who have the proper
clearance and who require a copy of the order. An unclassified extract from a classified order may
be used to support the payment voucher if it furnishes enough information. This permits filing an
unclassified travel claim. For classified locations, the traveler must indicate in the itinerary of the
travel claim the location by showing site 1, site 2, and so forth. The DO must pay the claim if they
can apply the per diem rate. If, however, the disbursing official does not have knowledge of the
location or the traveler insists on not showing the location, process the travel claim and
documentation per Service instructions.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-19
6.8 Multiple Payment Procedures in Connection With Sea Trial Trips
When more than one traveler participates in sea trial trips at the same time, between the
same points, and the same accounting data is chargeable, submit a travel claim on a DD 1351-6,
Multiple Payments List, to cover the entire group. Enter the notation “See Attached” in the
appropriate blocks for the claimant’s name and the certifying official. A DD 1351-2 must support
the claim.
6.9 Navy Oceanographic Office
The disbursing office of the ship pays travel claims of civilian employees of the Navy
Oceanographic Office for travel aboard survey ships if presented for payment before completion
of travel. The disbursing office of the traveler’s duty station pays travel claims filed after return
to the traveler’s duty station.
6.10 U.S. Coast Guard
6.10.1. U.S. Coast Guard Travel Using DoD Appropriations. Coast Guard members who
travel on orders citing DoD appropriations should file travel claims the same as active-duty DoD
members using the procedures applicable at the disbursing office of the unit whose funds are
involved. Disbursing offices will settle these vouchers like those of any other member. If any
excess travel time is involved, then forward a copy of the settlement voucher to:
Commanding Officer (TVL)
U.S. Coast Guard Pay and Personnel Center
444 SE Quincy Street
Topeka, KS 66683-3591
6.10.2. U.S. Coast Guard Travel on Other Than DoD Appropriations. When a Coast
Guard member requests a travel advance or settlement payment on orders citing other than a DoD
appropriation, the disbursing officer may provide payment and seek reimbursement from:
Commanding Officer
U.S. Coast Guard Finance Center
1430A Kristina Way
Chesapeake, VA 23326-1000
6.11 Travel and Living Allowance (T&LA) for International Military Students and Guest
Instructors
International Military Students and Guest instructors who are paid T&LA, as defined in
Chapter 10 of Defense Security Cooperation Agency (DSCA) Manual 5105.38-M, Security
Assistance Management Manual, must submit travel claims along with copies of their travel
orders/authorization and required receipts for reimbursement to the appropriate travel settlement
office (see DSCA Manual, Chapter 10, Section C10.13).
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-20
7.0 COLLECTIONS AND INDEBTEDNESS FOR CIVILIAN EMPLOYEES
7.1 Collections
The civilian employee is billed in writing with a demand for payment. If the civilian
employee does not remit payment, the DO must initiate collection through salary deductions,
set-off from final salary and allowances, lump-sum leave payment, the civilian employee’s
retirement account, or other amounts due the civilian employee IAW with controlling debt
collection regulations.
7.2 Uncollectible Cases
If the actions prescribed in paragraph 7.1 do not result in full reimbursement to the
Government, forward a record of all collection efforts and transactions to the same office as for an
agreement violation claim in Chapter 6, paragraph 11.4, except for delinquent indebtedness cases
of former civilian employees of the Military Services. Forward debts for former civilian
employees of the Military Services to:
DFAS-IN/Debt and Claims
Department 3300
8899 East 56
th
Street
Indianapolis, IN 46249-3300
8.0 ADVANCE DECISIONS, DOUBTFUL CLAIMS AND RECLAIM OR
RECONSIDERATION REQUESTS
8.1 Request for Advance Decision
A DoD DO or certifying officer may request an advance decision on any questionable
claim presented for payment. Additionally, accountable officials and others with final
responsibility for adjudicating claims may request an advance decision on doubtful claims (claims
involving doubtful questions of law or fact) prior to preparation or presentment of a claim. The
request must be prepared and submitted as required in Volume 5, Chapter 12. Submit the original
request package and two copies to the DFAS Indianapolis office through the supporting DFAS site
for the DoD Component that funds the travel order. An accountable officer desiring an advance
decision on an issue involving the interpretation of the JTR must forward the request through the
Per Diem Travel and Transportation Allowances Committee. Forward requests to the following
addresses, as applicable:
Army, DFAS Indianapolis
Marine Corps, ESS Travel Pay
Navy, and all ATTN: DFAS-IN/JJFKCE
Defense Agencies 8899 East 56
th
Street
Indianapolis, IN 46249
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-21
Air Force Member’s last servicing
Financial Services Office (FSO)
8.1.1. Amounts Over $250. The supporting DFAS site must review each request and
contact the DO to resolve any questions. Requests for amounts over $250 require advance
decisions by the Defense Office of Hearings and Appeals (DOHA) for Service members and the
Civilian Board of Contract Appeals (CBCA) for DoD civilian employees. Forward all requests
for advance decisions through the General Counsel of the requesting Component or the DFAS to
the General Counsel, DoD, before referral to any authorized official outside the DoD (see Volume
5, Chapter 12, section 3.0).
8.1.2. Amounts Under $250. If the advance decision request is for $250 or less, the
General Counsel, DoD, may refer the request to the General Counsel, DFAS. The General
Counsel, DFAS must review the request and issue an advance decision (see DoDI 1340.21,
Procedures for Settling Personnel and General Claims and Processing Advance Decision Requests,
Enclosure 8, paragraph E8.5.3).
8.2 Reconsideration Requests and Reclaims
When the travel office makes a decision concerning an allowance determination that the
traveler disagrees with, that travel office must issue the traveler a written explanation and advise
the traveler of the right to have the claim reconsidered. If the traveler does not accept the
explanation of the DO, the DO must assist with the resubmission of the claim. To have a claim
reconsidered (see exceptions in paragraph 8.4), send:
8.2.1. A copy of the claim;
8.2.2. A letter of explanation from the traveler;
8.2.3. An endorsement from the approving officer; and
8.2.4. A letter of position from the travel computation office, through the major Command,
to the appropriate DFAS site. The DFAS site must respond to the DO or traveler. If the traveler
does not accept the decision, the DFAS site may forward the claim as a reclaim or appeal to DOHA
or the CBCA. A reclaim or appeal is forwarded because the claimant is unwilling to accept the
decision, and not because the travel office or accountable official has doubts as to whether the
claim should be paid. The travel office or accountable official forwards such claims through the
appropriate DFAS site to DOHA for Service members and the CBCA for DoD civilian employees
at the following addresses.
Defense Office of Hearings and Appeals
Claims Division
PO Box 3656
Arlington, VA 22203-1995
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-22
Civilian Board of Contract Appeals
ATTN: Clerk of the Board
1800 F Street, NW.
Washington, DC 20405
8.3 Waivers
Travelers or Components must submit waiver requests resulting from erroneous travel
payments and transportation allowances to the DFAS Indianapolis site. See Volume 16, Chapter 4.
8.4 Unions and Third-Party Review
When covered by a collective bargaining agreement, neither the Department, the Office of
Personnel Management, the CBCA, nor the DOHA, has jurisdiction over the claimants claim
unless the matter of travel claims is explicitly excluded from grievance under the collective
bargaining agreement.
9.0 CLAIM FOR LATE PAYMENT FEE
The Travel and Transportation Reform Act of 1998 (Public Law 105-264), governs the
claim for late payment fees for late processing of a traveler’s travel claim.
9.1 Submission of Travel Claim
Travelers must submit a properly prepared travel claim to their supervisor/approving
official within five working days after completion of travel. The disbursing office pays the travel
claim within 30 calendar days after the claim is signed and dated as received by the
supervisor/approving official. The supervisor/approving official or the travel computation office
has seven calendar days to notify the traveler if the travel claim is not proper or complete for
payment.
9.2 Late Payment Fee and Charges
If the disbursing office does not pay a travel claim within 30 calendar days after it is
received by the office with responsibility to approve the claim, that office may be required to pay
a late payment fee. This fee is payable, using the Prompt Payment Act interest rate, beginning on
the 31st day after the submission of a proper travel claim and ending on the date that the
Government disburses the payment. The only exception is that no payments are required for
amounts less than $1.00. Interest payment funding instructions are located in Volume 10, Chapter
7, paragraph 2.9. In addition, the Government must pay the traveler an amount equal to any late
payment charge that the card contractor would have been able to charge had the traveler not paid
the bill. The IRS has determined that the late payment fee is reportable as interest and that the
Government reports payment equal to the late payment charge as additional wages. In addition,
travelers must be reimbursed for late fees imposed by the bank if the nonpayment that caused the
late fee was a result of the Government’s untimely processing of the travel claim. The bank does
not assess late fees until 75 days following the billing statement.
DoD 7000.14-R Financial Management Regulation Volume 9, Chapter 8
* April 2024
8-23
9.3 Systems Modifications
As necessary, modifications are made to DoD Component travel systems to capture the
date of submission of a proper travel claim and compute entitlement for late payment fees due as
a result of untimely settlements.
9.4 Claims for Late Payment Fees
Payment of late fees must be calculated and paid at the time the claim is processed.
Travelers who believe that late payment fees were not included in the calculation of their travel
claim may submit supplemental travel claims for late payment fees. Claimants must submit each
such supplemental travel claim through the office where the claim is reviewed/approved. That
office must annotate the claim with the date of receipt of the original travel claim.
9.5 Receipt of Travel Claim for Late Payment Fee
Upon receipt of a travel claim for a late payment fee, the travel computation office must
review the claim. That office must calculate the number of elapsed calendar days beginning with
the signature and date of receipt by the supervisor/approving official and the date the claim was
paid. The date the supervisor/approving official receives the proper travel claim counts as the first
day and the payment date of the travel claim counts as the last day. If the number of days exceeds
30 calendar days, the travel computation office multiplies the amount paid on the delayed travel
claim by the daily Prompt Pay Act interest rate by the number of days in excess of 30 days. Pay
the traveler by EFT, or check if the previous payment was by check. The disbursing office must
use the accounting classification used for the original travel claim for the amount charged to the
supplemental travel claim. When required, prepare an IRS Form 1099-INT, Interest Income, for
the traveler IAW IRS regulations.
9.6 Travel Claim Forwarded to Another Activity
If the traveler submits a travel claim and the travel computation office requires a review by
another activity, such as for doubtful claims, the 30-day clock continues to run. If the travel
computation office disallows a claim, the claimant earns no late payment fee. If the travel
computation office allows part of the claim, that amount is subject to the late payment fee and that
portion of the payment earns interest from the original submission date. Claims returned to the
traveler for errors or incomplete travel claims do not earn interest. Start the 30-day clock when a
corrected claim is submitted to the supervisor/approving official.
DoD 7000.14 - R
DEPARTMENT OF DEFENSE
FINANCIAL MANAGEMENT REGULATION
CHAPTER 9: "ARCHIVED"
UNDER SECRETARY OF DEFENSE
(COMPTROLLER)
DoD 7000.14 - R
DEPARTMENT OF DEFENSE
FINANCIAL MANAGEMENT REGULATION
FORMS INDEX: "ARCHIVED"
UNDER SECRETARY OF DEFENSE
(COMPTROLLER)
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-1
VOLUME 9, “DEFINITIONS”
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated September 2021 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Verified and updated references, hyperlinks, and formatting
to comply with current administrative instructions, and made
clarifying editorial changes.
Revision
Common Carrier
Added to define the term, which is used throughout Volume
9.
Addition
Other Than
Coach Class
Added to reflect Chapter 1 changes. Addition
Premium Class
Deleted to reflect Chapter 1 changes.
Deletion
All
This instruction has been reviewed by the Per Diem, Travel
and Transportation Allowance Committee (PDTATAC) staff
in accordance with Department of Defense Instruction
5154.31, Volume 5, dated October 16, 2015, as PDTATAC
Case RR23006. Any conflict between this publication and
the Joint Travel Regulations (JTR) is resolved based on the
JTR and not this publication.
Revision
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-2
Table of Contents
VOLUME 9, “DEFINITIONS” ...................................................................................................... 1
1.0 General............................................................................................................................... 4
2.0. List of Definitions .............................................................................................................. 4
Accountable Officials ............................................................................................................... 4
Actual Expense Allowance ...................................................................................................... 4
Actual Travel Time .................................................................................................................. 4
Agency Program Coordinator (APC) ....................................................................................... 4
Allowable Travel Time ............................................................................................................ 4
Approve .................................................................................................................................... 4
Approving Official ................................................................................................................... 5
Authorize .................................................................................................................................. 5
Authorized Travel Time ........................................................................................................... 5
Authorizing Official (AO) ........................................................................................................ 5
Authorizing Official (AO) (Defense Travel System (DTS)) ................................................... 5
Cardholder ................................................................................................................................ 5
Centrally Billed Accounts (CBA) ............................................................................................ 5
Certifying Official .................................................................................................................... 6
*Common Carrier ..................................................................................................................... 6
Component Program Manager (CPM) ..................................................................................... 6
Concurrent Travel .................................................................................................................... 6
Constructed Cost (Transportation) ........................................................................................... 6
Contiguous United States ......................................................................................................... 6
Continental United States (CONUS) ....................................................................................... 6
Defense Travel System (DTS) ................................................................................................. 6
Dependent ................................................................................................................................ 7
Designated Place ...................................................................................................................... 7
Digital Signature ...................................................................................................................... 7
Directed .................................................................................................................................... 7
Disbursing Office ..................................................................................................................... 7
Dislocation Allowance (DLA) ................................................................................................. 7
Foreign Area ............................................................................................................................. 7
Funeral Honors Detail .............................................................................................................. 7
Government Bill of Lading ...................................................................................................... 7
Government Constructed Cost (GCC) ..................................................................................... 8
Government Dining Facility or Government Mess .................................................................. 8
Government Travel Charge Card (GTCC) ............................................................................... 8
Household Goods (HHG) ......................................................................................................... 8
Individually Billed Account (IBA) .......................................................................................... 8
Invitational Travel Authorization (ITA) .................................................................................. 8
Joint Travel Regulations (JTR) ................................................................................................ 8
Line of Accounting (LOA) ....................................................................................................... 9
Meals and Incidental Expenses (M&IE) .................................................................................. 9
Non-Concurrent Travel ............................................................................................................ 9
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-3
Table of Contents (Continued)
Non-Foreign Outside the Continental United States (OCONUS) Area ................................... 9
Object Classification ................................................................................................................ 9
Open Travel Authorization ...................................................................................................... 9
*Other Than Coach Class (OTCC) .......................................................................................... 9
Outside the Continental United States (OCONUS) ................................................................. 9
Payment Review Official ....................................................................................................... 10
Permanent Change of Station (PCS) ...................................................................................... 10
Permanent Duty Station (PDS) .............................................................................................. 10
Permissive/Administrative Travel Time ................................................................................ 10
Personally-Procured Household Goods (HHG) Transportation ............................................ 10
Privately Owned Vehicle (POV) for Transporting People .................................................... 10
Privately Owned Vehicle (POV) for Shipment ...................................................................... 10
Proportional Meal Rate .......................................................................................................... 10
Receipt .................................................................................................................................... 11
Relocation Income Tax Allowance (RITA) ........................................................................... 11
Safe Haven ............................................................................................................................. 11
SmartPay ................................................................................................................................ 11
Split Disbursement ................................................................................................................. 11
Supervisor Review ................................................................................................................. 11
Temporary Change of Station (TCS) ..................................................................................... 12
Temporary Duty (TDY) ......................................................................................................... 12
Temporary Lodging Expense (TLE) ...................................................................................... 12
Temporary Quarters Subsistence Expense (TQSE) ............................................................... 12
Temporary Quarters Subsistence Expense-Actual Expense Reimbursement (TQSE(AE)) .. 12
Temporary Quarters Subsistence Expense-Lump Sum Reimbursement (TQSE(LS)) .......... 12
Transportation Officer (TO) ................................................................................................... 12
Travel Authorization (Also referred to as a Travel Order) .................................................... 13
Traveler .................................................................................................................................. 13
Travel Management Company (TMC) ................................................................................... 13
Travel Status ........................................................................................................................... 13
U.S. Installation ...................................................................................................................... 13
Withholding Tax Allowance (WTA) ..................................................................................... 13
Year One (RITA) ................................................................................................................... 13
Year Two (RITA) ................................................................................................................... 13
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-4
DEFINITIONS
1.0 General
The following list defines general terms of significance or importance relating to travel pay
entitlement policies for the DoD that are discussed in various chapters in Volume 9. This list of
definitions provides general information. It is by no means an exhaustive list of all financial
management terms. The standard dictionary definition shall apply to any terms not defined in this
chapter, unless otherwise indicated. Authoritative guidance with more detailed explanations or
nuances may be found in Volume 9 specific chapters.
2.0. List of Definitions
Accountable Officials
Individuals appointed in writing to ensure the adequacy of system internal procedures, and
serve as control points within an organization, focusing on minimizing opportunities for erroneous
or improper payments.
Actual Expense Allowance
Payment of authorized actual expenses incurred, up to the limit prescribed by the Joint
Travel Regulations (JTR), as appropriate. Entitlement to reimbursement is contingent on
entitlement to per diem and is subject to the same definitions and rules governing per diem. See
the JTR, Appendix A, and paragraph 020307.
Actual Travel Time
The travel time from physical departure to arrival at the traveler’s temporary duty (TDY)
location or permanent duty station (PDS).
Agency Program Coordinator (APC)
The individual who administers the Government travel card program and acts as the liaison
between the travel card vendor and agency cardholders. APCs are responsible to the respective
Department of Defense (DoD) Component Program Manager (CPM) for program execution and
management at hierarchy levels determined by the DoD CPM.
Allowable Travel Time
The number of days allowed for official travel. See the JTR, paragraph 020302.
Approve
As defined in the JTR, Appendix A, the ratification or confirmation of a completed act. Its
use, with respect to official travel, applies equally to military and civilian personnel.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-5
Approving Official
Individuals who direct and approve/disapprove travel requests and vouchers prior to claim
settlement. They ensure the necessity and justification for travel orders.
Authorize
As defined in the JTR, Appendix A, the term ‘authorize’ is defined as the giving of
permission before an act. Its use, with respect to official travel, applies equally to military and
civilian personnel.
Authorized Travel Time
The maximum allowable travel time, determined before travel begins, and based on the
mode of travel authorized in the orders.
Authorizing Official (AO)
The designated representative to whom final authority to issue travel orders is delegated in
writing by a DoD Component, by organizational title, and/or by name. He or she directs travel
and is responsible for funding. This is the same as Authorizing/Order-Issuing Official.
Authorizing Official (AO) (Defense Travel System (DTS))
An individual appointed in writing that is responsible for authorizing travel and approving
travel claims by determining the necessity of trips and funds availability, assigning the proper line
of accounting (LOA) prior to authorization, and approving travel claims for validity after
completion of travel. The AO is the individual who controls the mission, authorizes the trip, and
controls funds for TDY travel.
Cardholder
The cardholder is the legal agent of the Government Travel Charge Card (GTCC). The
cardholder holds primary liability for the card’s proper use and payment.
Centrally Billed Accounts (CBA)
A card or account established by the travel card vendor at the request of a federal agency.
Through a CBA, the travel card vendor bills the Government and payments are made directly to
the travel card vendor by the federal agency responsible for the reconciliation of the account.
CBA’s are issued directly to the Government and the Government retains liability for the CBA’s.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-6
Certifying Official
An individual, designated in writing, who is responsible for the certification of travel
vouchers for payment and the verification that payments made by the Government are legal,
proper, and correct.
*Common Carrier
A private sector supplier of air, rail, bus, ship, or other transportation system.
Component Program Manager (CPM)
The designated headquarters program manager for each agency using the General Services
Administration (GSA) SmartPay contract. CPMs are responsible for establishing the hierarchies
for their agency and distributing program management information from the Defense Finance and
Accounting Service, the Defense Travel Management Office, and the GSA.
Concurrent Travel
Travel under which the traveler is accompanied or immediately followed by the traveler’s
spouse and/or dependents.
Constructed Cost (Transportation)
The constructed cost is the sum of the authorized transportation type’s ticket cost plus the TMC
fee. See the JTR, paragraph 020210 and Appendix A, Policy Constructed Airfare entry for more
information.
Contiguous United States
The 48 contiguous states of the United States and the District of Columbia, which do not
include Alaska (AK) and Hawaii (HI).
Continental United States (CONUS)
The 48 contiguous states of the United States and the District of Columbia. This definition
specifically excludes the states of AK and HI as they are not part of the contiguous states and are
included in the definition of Non-Foreign, Outside the Continental United States (OCONUS)
locations. See Title 37, United States Code, section 101 (37 U.S.C. § 101).
Defense Travel System (DTS)
An efficient, flexible system for electronically creating travel authorizations (travel orders),
vouchers, and pre-audit documents and for completing the post-travel claims processes. DTS
provides for paperless electronic routing, review, and approval of the travel and associated
documentation.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-7
Dependent
The term ‘dependent’ is defined in the JTR, Appendix A. Dependents of uniformed
members can be acquired, command sponsored, or non-command sponsored.
Designated Place
See the JTR, Appendix A and Chapter 6, in reference to evacuation allowances.
Digital Signature
An electronic equivalent of a written signature. A digital signature can be used in proving to
the recipient or a third party that a document or message was, in fact, signed by the originator.
Directed
An order to do something in a specific way.
Disbursing Office
An activity, or that organizational unit of an activity, whose principal function consists of the
disbursement and collection of official funds for the Government.
Dislocation Allowance (DLA)
An allowance paid to military members to partially reimburse them for expenses incurred in
relocating their households. See the JTR, section 0505.
Foreign Area
Any area or country outside the 50 states of the United States, District of Columbia, the
Commonwealths of Puerto Rico and the Northern Mariana Islands, Guam, and U.S. territories and
possessions.
Funeral Honors Detail
A group of individuals not employed by the Government who participate in a funeral honors
detail for a veteran and may be authorized transportation or transportation reimbursement, and
expenses. See 10 U.S.C. § 1491.
Government Bill of Lading
A Government document used for the procurement of commercial transportation (moving)
services.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-8
Government Constructed Cost (GCC)
The “Best Value” cost the Government would have paid for Government procured household
goods (HHG) transportation.
Government Dining Facility or Government Mess
A Government-owned facility, funded by appropriated funds. See the JTR, Appendix A.
Government Travel Charge Card (GTCC)
A charge card used by authorized individuals to pay for official travel and transportation
related expenses for which the card contractor bills the Government (CBA) or individual
(Individually Billed Account (IBA)). See the JTR, Appendix A.
Household Goods (HHG)
Items associated with the home and all personal effects belonging to a member/employee
and dependents on the member’s order effective date/employee’s effective date of
transfer/appointment that legally may be accepted and transported by an authorized commercial
transporter. See the JTR, Appendix A.
Individually Billed Account (IBA)
A GTCC account issued to a traveler to pay for official travel and transportation expenses.
The traveler is liable for the use and payment of the account. See the JTR, Appendix A.
Invitational Travel Authorization (ITA)
A term applied to the authorized travel of individuals who are: not employed by the
Government; employed intermittently by the Government under 5 U.S.C. § 5703 as consultants or
experts and paid on a daily basis (when actually employed); or serving without pay or at $1 a year,
or a volunteer covered by 10 U.S.C. § 1588. ITAs are not authorized for individuals merely to
attend a meeting or conference, even if hosted by a DoD Component on a matter related to the
Component’s official business. The traveler must be an actual “participant” in the proceedings of
the gathering, and not there only for attendance. See the JTR, Chapter 3, section 0305.
Joint Travel Regulations (JTR)
The travel regulations that prescribe travel and transportation allowances authorized for
members of the Uniformed Services, DoD civilian employees, and their dependents. The JTR is the
Department’s implementing guidance for the Federal Travel Regulation (FTR), issued by the GSA.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-9
Line of Accounting (LOA)
A data structure representing a DoD account that may be used to track travel funding (i.e.,
transportation, per diem, meals, and incidental expenses) associated with an organization’s budget
and to ensure accurate accounting transactions.
Meals and Incidental Expenses (M&IE)
The term ‘Meals and Incidental Expenses’ is defined in the JTR, Appendix A, under Per
Diem Allowance.
Non-Concurrent Travel
Travel under which the traveler is not accompanied or immediately followed by the
traveler’s spouse and/or dependents.
Non-Foreign Outside the Continental United States (OCONUS) Area
The states of AK and HI; the Commonwealths of Puerto Rico and the Northern Mariana
Islands; Guam; the U.S. Virgin Islands, and U.S. territories, and possessions (excluding the former
Trust Territories of the Pacific Islands, which are foreign areas for JTR purposes.) See the JTR,
Appendix A.
Object Classification
A code that classifies transactions according to the nature of the travel services performed
rather than their purpose.
Open Travel Authorization
A written document issued or approved by an AO for the purpose of performing official
Government travel for a continuous period of time. Also commonly known as a “blanket” or
“repeated” travel authorization. See the JTR, Appendix A, definition of “Order.”
*Other Than Coach Class (OTCC)
OTCC common carrier accommodations are first class, business class and premium
economy class. See the FTR, § 300-3.1 for more information.
Outside the Continental United States (OCONUS)
The area outside of the 48 states of the United States and the District of Columbia. See the
JTR, Appendix A.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-10
Payment Review Official
An individual who conducts random pre-payment or post-payment reviews in accordance
with Volume 5, Chapter 5.
Permanent Change of Station (PCS)
The term ‘Permanent Change of Station’ is defined in the JTR, Appendix A.
Permanent Duty Station (PDS)
The term ‘Permanent Duty Station’ is defined in the JTR, Appendix A. It is also referred to
as “official station.”
Permissive/Administrative Travel Time
An authorized administrative absence not chargeable to leave and for which per diem and
transportation allowances are not payable.
Personally-Procured Household Goods (HHG) Transportation
The transport and/or storage (Storage-in-Transit and/or Non-Temporary Storage) of HHG
arranged by a member/employee and/or the member’s/employee’s agent.
Privately Owned Vehicle (POV) for Transporting People
Any transportation mode actually used for the movement of persons from place to place,
other than a Government conveyance or common carrier. Included is a vehicle loaned for a charge
to, or rented at personal expense by the Service member or civilian employee for transportation on
PCS or TDY travel, when such rental has not been authorized or approved IAW the JTR, paragraph
020209. A common carrier or a Government owned, chartered or leased vehicle is not a POV.
Privately Owned Vehicle (POV) for Shipment
Any motor vehicle owned by or leased (12 or more months) to a member/employee or
dependents for the primary purpose of providing personal transportation. The vehicle must be self-
propelled, licensed to travel on the public highways, designed to carry passengers or HHG; and
must have four or more wheels. See the JTR, Appendix A.
Proportional Meal Rate
The average of the standard Government meal rate and the meals portion of the applicable
M&IE rate, rounded up to the nearest dollar. See the JTR, Appendix A. This meal rate is used as
prescribed in the JTR, Chapter 2, Table 2-17.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-11
Receipt
A legibly written/printed/electronic document (or facsimile thereof) provided by a service
provider or vendor to a customer, which provides documentary evidence that the service provider
or vendor has been paid for services or goods, provided to the customer. To be considered valid,
a receipt must contain the name of the entity providing the good(s)/service, the date(s) that the
good(s)/service was/were provided/purchased, the price of the good(s)/service, any tax levied, the
total monetary amount due, and must indicate that the total monetary amount due was paid.
Relocation Income Tax Allowance (RITA)
Reimburses an eligible transferred employee for the additional Federal, State, and local
income taxes incurred by the employee (or by an employee and spouse if a joint tax return is filed)
as a result of reimbursement, or payment, of certain travel and transportation expenses and
relocation allowances that are not excludible from gross income for Federal income tax purposes.
See the JTR, paragraph 053611, and the FTR, § 302-17. A domestic partner is not a spouse and
the employee cannot be reimbursed for additional Federal, State, and local income taxes incurred
by the employee’s domestic partner if a joint tax return is filed.
Safe Haven
A designated area to which an employee and dependents and/or military dependents are
ordered or authorized to evacuate. See the JTR, Chapter 6.
SmartPay
A GSA program that provides users with card-based tools to simplify procuring needs in
three operational areas. The fleet card allows users to efficiently fuel and maintain vehicles, boats,
planes, or equipment. The travel card allows users to purchase common carrier transportation, car
rentals, lodging, and meals for official travel and travel-related expenses. The purchase card
enables users to purchase goods and services to satisfy official business needs.
Split Disbursement
Divides a travel voucher reimbursement between the GTCC vendor and the traveler.
Specifically, it is a payment option whereby the traveler can designate a specified amount of his
or her travel entitlement be sent directly to the SmartPay travel card vendor to pay down his or her
account balance, and the remainder of the entitlement sent to his or her personal direct deposit
account.
Supervisor Review
A review conducted by a person who has supervisory responsibilities over the person
whom he or she directs to travel. The supervisor has knowledge of the basis for the travel claim.
The supervisor reviews the travel claim to ensure that it is valid and accurate. He or she signs and
dates the travel claim prior to submitting it to the proper travel computation office.
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-12
Temporary Change of Station (TCS)
The relocation of an employee to a new PDS for a temporary period to perform a long-term
temporary assignment, and subsequent return of the employee to the previous PDS upon
completion of that assignment. See the JTR, Appendix A.
Temporary Duty (TDY)
Duty at one or more locations, away from the PDS, under an order providing for further
assignment, or pending further assignment, to return to the old PDS or to proceed to a new PDS.
For the purposes of Volume 9, temporary duty includes temporary additional duty (TAD) for those
DoD Components that use TAD. See the JTR, Appendix A.
Temporary Lodging Expense (TLE)
An allowance intended to partially pay members for lodging/meal expenses incurred by a
member/dependent(s) while occupying temporary lodging in CONUS in connection with a PCS.
See the JTR, section 0506.
Temporary Quarters Subsistence Expense (TQSE)
A discretionary allowance, that is intended to partially reimburse employees for reasonable
subsistence expenses to pay for lodging, food, and other necessities incurred when they and/or
their dependents must occupy temporary quarters due to a PCS to a new PDS in the CONUS or
non-foreign OCONUS. See the JTR, section 0542.
Temporary Quarters Subsistence Expense-Actual Expense Reimbursement (TQSE(AE))
An allowance based on the standard CONUS per diem rate for temporary lodging occupied
in CONUS localities; or the PDS locality per diem rate for temporary lodging occupied in
OCONUS localities. The rates may be found at: Per Diem Rates. See the JTR, paragraph 054206.
Temporary Quarters Subsistence Expense-Lump Sum Reimbursement (TQSE(LS))
A fixed amount payment based on the PDS location’s maximum per diem that is in effect
on the date that the fixed offer was accepted. Apply the per diem for the season in which the
employee travels that is in effect on the day the employee accepts the fixed rate offer (e.g., offer
accepted in November for travel the following June - uses the per diem rate in effect for the
following June). (CBCA 2189-RELO, September 12, 2011). See the JTR, paragraph 054208.
Transportation Officer (TO)
A person appointed or designated by the commander of a DoD activity to perform traffic
management functions. This person may also be designated as “installation TO,” “traffic
manager,” “traffic management officer,” or “passenger TO.”
2BDoD 7000.14-R Financial Management Regulation Volume 9, Definitions
* September 2023
DEF-13
Travel Authorization (Also referred to as a Travel Order)
A written or electronic instrument issued or approved by a person(s) to whom authority has
been delegated, that directs an individual or group of individuals to travel.
Traveler
A military member(s)/dependent(s), DoD civilian employee(s)/dependent(s), and
invitational traveler(s) who travel in an official capacity.
Travel Management Company (TMC)
A commercial activity providing a full range of commercial travel and ticketing services
for official travel under a contract with the Government. This was formerly referred to as a
Commercial Travel Office (CTO).
Travel Status
The Service member’s/civilian employee’s status for the elapsed period of time from the
beginning to the end of official travel in compliance with the authority in an order, including time
en route awaiting transportation connections and delays en route beyond the traveler’s control.
See the JTR, Appendix A.
U.S. Installation
As defined in the JTR, Appendix A, a base, post, yard, camp, or station under the local
command of a uniformed service, with permanent or semi-permanent-type troop shelters and a
Government Dining Facility/Mess, and at which there are U.S. Government operations. This
includes only that area actually occupied by those operations (plus the minimum surrounding area
necessary for close-in security) and excludes contracted hotels not contained on and operated by
the Installation.
Withholding Tax Allowance (WTA)
An estimated partial payment that acts as an advance on the final RITA payment.
Year One (RITA)
The calendar year in which the WTA payment is made to a civilian employee.
Year Two (RITA)
The calendar year in which the RITA payment is made to a civilian employee.