8711.1 RECORD OF CREDIT CARDS
(Revised 1/78)
Agency accounting officers will be responsible for maintaining a record of all airline company/travel agency credit cards received, issued, and returned by credit card number and name of employee. It is the agency's responsibility to see that such credit cards are returned when employees cease to have need or authorization for them.
8711.2 BILLING REQUIREMENTS
(Revised 7/76)
Various billing formats are currently offered by airline companies and travel agencies, which include passenger name, card number, cost of ticket, issue date, class of flight, listing by cost center or major activity, etc. The exact format used will depend on the needs of each agency and the capability of the airline company/travel agency.
Regardless of the form of billing that is used, State agencies must ensure that they provide adequate information so that they can be compared against the passenger's copy. See SAM Sections 8711.3 and 8422.115.
8711.3 VERIFICATION OF INVOICES
(Revised 11/72)
It is the responsibility of the agency accounting office to verify invoices from transportation companies to determine that the transportation service was furnished and the rate charged is correct. Verification that the service was furnished can be determined by comparing the transportation invoice with the passenger coupons received by the traveler and attached to his/her travel expense claim in accordance with Instruction 5(b) on the reverse side of STD. 262, Travel Expense Claim. Rates should agree with regular published tariffs. Air transportation tickets are subject to an eight percent Federal excise tax. Also, all domestic air freight waybills are subject to a five percent Federal excise tax, except for excess baggage and exportation of property outside of the United States. The excise tax is combined with the air fare or the air freight charge and shown on the ticket or waybill as one total. See SAM Sections 8422.106–8422.116.
