The electronic travel system (ETS) benefits the federal traveler, program office, and finance office with management and evaluation of travel activity. To the traveler the ETS is a mechanism for electronically booking common carrier, lodging accommodations, and car rental services, and for claiming reimbursement of travel expenses. The ETS provides the program office a system to manage travel activities, to insure compliance to the Federal Travel Regulations and to electronically account for use of program funds. To us in the finance office, the ETS provides the required documentation to account for and disburse federal funds. The electronic travel document corresponds to an accounting transaction.
In order for the travel system to communicate the travel and accounting information to the financial accounting system, a coordination of data is obtained through a code structure and an interface program. The financial codes are incorporated into the travel document. Each type of travel document triggers a specific accounting transaction.
The travel documents are interfaced into the agency’s financial accounting system after being approved by the program office. Travel data from the electronic document is compiled into a data file and transferred to the financial system through an electronic interface program. In the interface the data is converted into the appropriate code to populate the required fields in the accounting system to create an accounting entry. These elements include a transaction identification number, the type of accounting transaction, the method of payment, the amount of the payment, and the funding source for the payment.
The identification number is automatically generated by the travel system when the travel document is created. This unique identifier becomes the document number associated with the accounting entry in the financial system.
The accounting transaction is generated by the type of travel document conveyed to the financial system. A travel authorization establishes an obligation entry. This transaction reserves federal funds in the amount estimated by the traveler in the electronic travel authorization. A travel voucher establishes an accounts payable entry. This transaction sets up a payment to a specified bank account in the amount identified in the electronic travel voucher. When preparing the travel document the traveler selects the payment method for each expense. The traveler has a choice of directing payment to a personal bank account, an individual government travel card account, or the federal agency’s centrally billed travel account. The total amount paid to each account is calculated by the ETS and transmitted to the finance office through the interface. Separate accounting entries are generated in the financial system for each payment method selected.
The funding source for each transaction is also included in the data interfaced into the accounting system through a coordination of codes. The financial codes are established by the federal agency based on standard accounting and budgetary reporting elements required by the federal government. The agency builds these codes into their financial accounting system to track funds available and spent. The budgetary codes are assigned to each funding source, division, office, branch, project, and reporting category depending on the level needed to capture spending. These codes are combined to establish the line of accounting which designates the financial source for payment of the travel expenses.
A combination of these codes is also entered into the electronic travel system. The agency submits valid lines of accounting to the travel system administrator to add into the ETS. Adding these classifications to the ETS tables allows the traveler or program office to select the applicable line of accounting for the travel expenses incurred for the trip.
In addition to the lines of accounting, each expense submitted on the voucher is assigned a budget object code (BOC). Our agency uses the code of 21 to represent all travel related expenses. This code is then broken down by the type of expense. For example, domestic lodging expense is assigned BOC 2111. These expense codes are also imbedded into the travel system. When the traveler selects lodging accommodation the ETS records this as BOC 2111 with its associated cost. These expense codes are not obvious to the user. They are coded in the background to be included in the data transmitted through the interface program to the financial system.
All of the documentation needed to support the accounting entry and disburse a payment is supplied through the electronic travel system and interface program. The authorizing signatures, voucher, receipts, payee’s account, expenses, and funding sources are provided by the traveler and program office through application of the ETS. The resulting data stored in the ETS and the agency’s financial system can be extracted to generate reports for the program office and the finance office to review for their travel management and financial decisions.
By Regina Potter
The contents of this message are mine personally and do not reflect any position of the Government or my agency.