budget and control board finance policies and · pdf filesceis grant number. the position may...

Budget and Finance Procedures

TABLE OF CONTENTS

SCEIS Access .................................................................................................................................................... 2

Signature Authorization ..................................................................................................................................... 3

Grants and Contracts .......................................................................................................................................... 4

Time Limited and Temporary Grant Positions .................................................................................................. 6

Budget /Cash Transfer and Journal Entry Request ............................................................................................ 7

Petty Cash .......................................................................................................................................................... 8

Donations and Contributions ........................................................................................................................... 10

Agency Billings/Invoicing ............................................................................................................................... 13

Invoice Cancellation/Adjustment ..................................................................................................................... 14

Invoice Collection ............................................................................................................................................ 14

Write-Offs ........................................................................................................................................................ 15

Checks or Currency for Deposit....................................................................................................................... 16

Accounts Payable ............................................................................................................................................. 17

Invoice Payment ............................................................................................................................................... 17

Direct Payment ................................................................................................................................................. 18

Interdepartmental Transfers (IDTs)-Payables .................................................................................................. 21

Goods Receipt or Invoice Mismatch Report .................................................................................................... 21

Disbursement of Checks .................................................................................................................................. 22

Lease Agreements and Service Contracts ........................................................................................................ 23

Capital Assets and Inventoried Assets ............................................................................................................. 24

Capital Assets: Permanent Improvement Projects ........................................................................................... 30

Travel Guidelines and Regulations .................................................................................................................. 31

Financial Reports ............................................................................................................................................. 51

Revised January 29, 2015


SCEIS Access

Purpose: To establish procedures for handling role assignments and access to specific transactions in SCEIS. Procedures: Offices will send an email to the Office of Internal Operations General Ledger requesting access for individuals. The requirements or job duties should be described so that appropriate roles may be assigned. Also, the email must be approved by the Division Director or his/her designee as appropriate. Roles fall into several categories:

1. Accounts Receivable 2. Deposits 3. Accounts Payable 4. General Ledger 5. Budgeting 6. Reporting 7. Business Warehouse 8. Imaging

Please note that any subsequent changes to the roles must be sent to: Budget & Control Board Office of Internal Operations-General Ledger Attn: Renee Herndon ([email protected]) Capitol Center Building 1201 Main Street, Suite 400 Columbia, South Carolina 29201



Signature Authorization Purpose: To establish procedures for Divisions to provide signatures for personnel authorized to approve transactions. Annually, Internal Operations General Ledger will obtain signatures of all personnel from the Divisions who will approve transactions by signature or initials. The Divisions should also notify Internal Operations General Ledger when there is a change in an authorized approver. The Authorized Signature form is located on the Internal Operations’ website http://www.state.sc.us/dio/docs/2015_Blank_Authorized_Approvals_for_Financial_Transactions.xls


http://www.state.sc.us/dio/docs/2015_Blank_Authorized_Approvals_for_Financial_Transactions.xls


Grants and Contracts Purpose: To establish procedures to create grants in SCEIS The authority for and the requirements of the grants and contract review (GCR) process, are delineated in the S.C. CODE Ann. Title 2 Chapter 65 titled “The South Carolina Federal and Other Funds Oversight Act” (ACT) http://www.scstatehouse.gov/code/t02c065.php. The grant/contract and review procedures are overseen by Internal Operations General Ledger. Definitions: GCR-1 Form: Funding documents over $200,000 GS-7 Form: Funding documents $200,000 and under The following information outlines what is required by the ACT: Funding authorization through the GCR process is required when funds, we will be receiving or have received, are not part of the currently approved State budget. Consequently, funds cannot be expended prior to approval of the GCR-1 Form-Federal/Other Financial Assistance Greater than $200,000 or the GS-7 Form-Federal/Other Financial Assistance $200,000 and Less. The forms and instructions for both the GCR-1and the GS-7 are available on the State Budget website at http://www.budget.sc.gov/OSB-grant-services.phtm. Internal Operations General Ledger will complete the forms for the divisions receiving the grant funds. Documents to be submitted: 1. Copy of the funding award document signed by grantor and recipient 2. Copy of a detailed budget Award documents must provide: 1. Title of the grant, contract, or any other funding documents 2. Catalog of Federal Domestic Assistance (CFDA) Program Information Number (if federal). To obtain or verify

this information go to Web site: http://www.cfda.gov and select “Search for Assistance Programs” and then select “All Programs Listed Numerically”

3. Executive Order 12372 process status (if federal). To obtain or verify this information go to Web site: http://www.cfda.gov and select “Search for Assistance Programs” and then select “By Programs Requiring Executive Order 12372 Review”

4. Funding period (start and ending dates of the grant or contract) 5. Amount by fund type (federal, state, other) 6. Number of personnel funded, by personnel type – permanent, temporary, time limited or temporary grant

positions. Contact Board Human Resources for requirements on posting time limited and temporary grant positions (see page 5 for information on Time Limited and Temporary Grant Positions)

7. Type of funding: advance or reimbursement; generally all grants are reimbursement grants


http://www.budget.sc.gov/OSB-grant-services.phtm

http://www.cfda.gov/

http://www.cfda.gov/


8. Scope of service(s) Allow approximately 10 business days for completion of the entire GCR process. Expenditure of funds cannot be made until the GCR process is complete and the appropriate master data and budget has been established in SCEIS. Procedure for Establishing a Grant or Contract: A. Internal Operations General Ledger will create a new grant master record in SCEIS and provide the grant number

to the recipient division as well as add the SCEIS grant number to all forms required by State Budget. The award documentation will be imaged and attached to the grant master record in SCEIS.

B. When a change occurs to an existing grant/contract (change in grant/contract period, award amount or scope of

services), the recipient Division must send the notice of change to Internal Operations General Ledger as well. All adjustment notices will be imaged and attached to the grant record in SCEIS.

C. Internal Operations General Ledger will forward the GCR-1/GS7 Form(s) and grant award to State Budget for

approval.

Internal Operations General Ledger will prepare a D-38 Form http://www.budget.sc.gov/OSB-grant-services.phtm (federal funds only) and submit it to State Budget with the GCR-1/GS-7. The D-38 Form is used to load the grant/project and phase(s) on the Statewide Accounting and Reporting System (STARS), which is required for Federal grants/contracts.

D. If additional authorization is required due to an increase in funding, Internal Operations General Ledger will

coordinate with Governmental Affairs to adjust the grant/contract budget based on the award documents and grant/contract period.

E. Upon approval of the GCR-1/GS-7 and the D-38 Forms, State Budget will send Internal Operations General

Ledger an approval letter (GS-5 Form) and a signed, approved D-38 Form with the assigned project and phase number.

F. Following receipt of the approved GS-5 and D-38, if a new Functional Area or Sponsored Program is required,

Internal Operations General Ledger will establish the new master data. G. Governmental Affairs will notify the Program area when the budget has been established in SCEIS for the new

grant/contract. Expenditures can then be charged to the grant or contract.




Time Limited and Temporary Grant Positions Purpose: To establish a procedure for Divisions of the Budget and Control Board to request a time limited or temporary grant position. Definitions: A. Time Limited Position – Established to perform work directly associated with a time limited project. The time

limited position may not extend beyond the duration of the project. B. Time Limited Project – Specific work products or services provided by a State agency to another State agency,

local government, public or private entity over a specified time period as a contractual arrangement. The contractual agreement defines the time limited project and must include the beginning and ending date, amount and source of any funds provided in support of the project.

C. Temporary Grant Position – Established to perform work directly associated with Federal grants, public charity

grants, private foundation grants, or research grants. Temporary grant positions will not extend beyond the duration of the grant.

Procedures: A. If a Division enters into a contract or receives a grant that includes a position dedicated to the contract or grant, the

Division must complete a “Request for Temporary Grant or Time-Limited Position Request” form. This form and instructions for completing the form are located at http://www.budget.sc.gov/OSB-grant-services.phtm. The Division must also contact their Board Human Resources Liaison for instructions related to the position description and posting of the new time limited/temporary grant position.

B. The Request for Temporary Grant/Time Limited Action Form and all other documentation required by Board

Human Resources, such as the position description, must be sent to Governmental Affairs. Governmental Affairs will process the forms and forward to State Budget after Board Human Resources has approved the paperwork related to the position for posting.

C. After approval of the time limited or temporary grant position by State Budget and once the position and grant are

established in SCEIS, Governmental Affairs will notify the Division and Board HR of the position number and SCEIS grant number. The position may then be advertised for hiring.

D. Any change in the grant or contract will also require an update to the time limited/temporary grant position

information. See procedures for Grants and Contracts. E. Governmental Affairs will provide a listing of a Division’s time limited and temporary grant positions, to include

filled and vacant positions and end dates associated with those positions upon request.




Budget /Cash Transfer and Journal Entry Request Purpose: To establish procedures for Divisions of the Budget and Control Board to request a change in program budgets or to request cash transfers or journal entries. Procedures: Budget Transfers: Budget transfers require a completed "Budget Transfer Request" Form. This form is available in hard copy on the Internal Operations’ website http://www.state.sc.us/dio/docs/Budget Transfer Request.xls The request must be made by budget liaisons or Division Directors and comply with all statewide guidelines established by State Budget and the Comptroller General’s Office. Completed forms should be sent or e-mailed to Governmental Affairs. If Governmental Affairs is unable to record the transfer within the next two business days, appropriate personnel will be notified. Cash Transfers: Cash transfers may be requested via email to Renee Herndon at [email protected]. Cash transfer requests must be requested by finance/budget liaisons or Division Directors and comply with all statewide guidelines established by the Comptroller General’s Office. The transfer request must include an explanation, including any references to provisos if applicable, for the transfer. Explanations should be as clear and complete as possible. Internal Operations General Ledger will notify appropriate Division staff of the transfer(s) document number(s) and date(s) posted via email after the transfer(s) completion. Journal Entries: Journal entry requests should be made by email to Renee Herndon at [email protected]. The request must be made by budget/finance liaisons or Division Directors and comply with all statewide guidelines established by the Comptroller General’s Office. The request should include the reason for the change, the document number(s) affected by the requested change and all required account assignments (General Ledger Account, Cost Center, Functional Area, Fund, Grant, Internal Order, WBS). Divisions may also use the Journal Entry Template http://www.state.sc.us/dio/docs/JE_Template.xlsx. General Ledger will provide the SCEIS document number to the requesting division once the entry has been made.


http://www.state.sc.us/dio/docs/Budget%20Transfer%20Request.xls

mailto:[email protected]

http://www.state.sc.us/dio/docs/JE_Template.xlsx


Petty Cash Establishing a Petty Cash or Change Fund Purpose: To establish procedures for Divisions of the Budget and Control Board to set up a petty cash or change fund (for cash registers) or change the authorized amount of an existing petty cash or change fund. Procedures: A. Prepare a letter of request from the Division Director on letterhead providing the following:

1. Type of request: petty cash fund, change fund (cash register), or change in amount of either. The maximum allowable amount is $200.00 (provided the need justifies the amount)

2. Reason for the fund 3. Amount requested 4. Source of funding 5. Name of authorized custodian

B. An outline of the internal controls over the funds. C. Forward the signed letter and internal controls procedures to:

Budget and Control Board Internal Operations Attention: General Ledger Capitol Center 1201 Main Street, Suite 400 Columbia, South Carolina 29201

D. Internal Operations General Ledger will review and forward the letter and internal controls procedures to Budget

and Control Board’s Internal Audit Services. E. Upon approval of the internal controls by the Board’s Internal Audit Services, Internal Operations General Ledger

will request approval for the fund or change in the amount of the fund from the State Auditor's Office (SAO). If the SAO approves, Internal Operations General Ledger will set up the fund in accordance with the Comptroller General's Policies and Procedures in the amount requested, or increase the existing fund.

F. Internal Operations General Ledger will notify the requesting Division in writing when the fund has been

established. The check, made payable to the authorized custodian, will be sent to the requesting Division upon receipt from the Treasurer’s Office.

G. The authorized custodian must cash the check and secure the funds.



Disbursements from a Petty Cash Fund Purpose: To establish procedures for disbursing funds from a petty cash fund. A. Disbursements of petty cash must be limited to small disbursements. B. Petty cash disbursements must follow the intent of the Comptroller General’s Policies and Procedures, section

4.2.20.1. Specifically, petty cash should only be used in situations where emergency purchases of small items must be made immediately. Whenever possible, Divisions should arrange to be billed for items purchased or use the purchasing card.

Procedures: A. The employee seeking reimbursement must present a cash receipt for all items purchased to the custodian of the

fund. B. The custodian will prepare a pre-numbered petty cash voucher and attach the cash receipt. The voucher must then

be signed by the Division Director or his or her authorized designee. C. Once the petty cash voucher has been approved for payment, cash in the amount of the voucher is disbursed to the

requesting employee, who will sign the voucher acknowledging receipt of the cash. D. The custodian will retain all copies of the petty cash voucher documentation to support replenishment. Replenishment of Petty Cash Fund Purpose: To establish procedures for replenishing a petty cash fund. Procedures: A. Replenish the petty cash fund when approximately 50% of the fund has been expended or at fiscal year-end. B. Prepare a disbursement request in the appropriate amount, payable to the custodian. Indicate the account

assignments (Cost Center, Functional Area, Fund, Grant, Internal Order, WBS) and amount for each expenditure general ledger account (GLA) to be reimbursed.

C. Scan each cash receipt with the disbursement request as one document and forward to Internal Operations

Accounts Payable. The Division must retain a copy for its records.

D. Accounts Payable will process the voucher for payment E. Upon receipt of the contingent check from Internal Operations, the custodian should cash the check and secure the

funds.

F. Upon receipt of the funds and if all petty cash documentation has been imaged in SCEIS, the cash receipt copies may be destroyed.



Donations and Contributions Purpose: To establish a procedure for Divisions of the Budget and Control Board to control, document and account for donations and contributions received. Procedures: The agency may receive donations and contributions in three forms - cash, construction, and other (such as gifts of property). Each is covered by separate, distinct authorities of laws, regulations and procedures. How to obtain authority to spend donated funds: Cash: Grants and/or Contracts receiving cash contributions or donations: Procedures to obtain spending authority are covered in Section 19 1-3 of the Comptroller General's Accounting Policies and Procedures Manual. This references Section 2-65-20 of the Code of Laws of South Carolina - 1976. Approval is obtained using the same procedures as required for Grants and Contracts. A summary of these procedures follows: • Contact Internal Operations General Ledger to obtain proper forms. • General Ledger will coordinate with the Governor's Office to ensure that proper approvals are obtained. • General Ledger will notify the requesting Division of approval. Donation Forms may be developed and used to supplement this process. Charitable Cash/Check Contributions: Any Board Division receiving donations of money must provide the donor written acknowledgement of the donation showing the Division name, the date and amount received with the name and address of the donor. Generally, there is allowed a charitable contribution for tax purposes for individuals if the contribution is made exclusively for public purposes. Note: IRS Bulletin 2008-4 states “For any contribution of $250 or more, §170(f)(8) provides that no deduction is allowed unless the taxpayer substantiates the contribution by a contemporaneous written acknowledgement of the contribution by the donee organization. The contemporaneous written acknowledgment must contain the following information: the amount of cash and a description of any property other than cash contributed; a statement whether the donee organization provided any goods or services in consideration for the contribution; and a description and good faith estimate of the value of any goods or services provided in consideration for the contribution, or, if the goods or services consist solely of intangible religious benefits, a statement to that effect.” Common practice is for the donee to provide written documentation for all donations, irrespective of amount.



Construction Donations Received: Procedures for construction donations are covered in Chapter 4 of the State Engineer's Manual for Planning and Execution of State Permanent Improvements. A summary of these procedures follows: • A budgetary impact analysis must be prepared. • If this is positive, the Division shall negotiate a tentative agreement with the donor. Simultaneously, all necessary

construction documents are prepared. • The State Engineer must approve the donation before obtaining Budget & Control Board approval. • The State Engineer will monitor the construction. Other Donations Received (real or personal property) • Internal Operations Capital Assets must be notified with appropriate information to ensure the donation is properly

recorded at Fair Market Value. Policy on Donations: This policy will apply to the consolidated divisions of the South Carolina Budget and Control Board (Board). The Board will accept donations – cash (monetary asset) and property, plant and equipment upon compliance with: • ethical rulings issued by the State Ethics Commission that relate to donations of money and equipment, • §2-65-20 of the Code of Laws of South Carolina 1976 which requires that approval be secured from the Governor

and Joint Appropriation Review Committee to receive and expend any funds, and • Section 170 of the Internal Revenue Code (Code) Charitable, etc., contributions and gifts. Recording Donated Cash: 1. Cash will be recorded in the Board’s accounting records as revenue at the time of receipt. 2. Revenue will be classified under the proper revenue general ledger account in accordance with the Comptroller

General’s regulations. 3. The receipting and depositing of cash will be in accordance with these procedures which comply with Comptroller

General regulations and the Appropriation Act (shall be deposited in the State Treasurer to special accounts and shall be withdrawn from the Treasury as needed to fulfill the purposes and conditions of the donations if specified and if not specified as may be directed by proper authorities of the department).

Recording Donated Capital Assets: 1. Property, plant, and equipment assets donated will be recorded in the Board’s accounting records at their estimated

fair market value at the date of the gift in accordance with generally accepted accounting principles. 2. The fair market value (the price a willing seller would sell to a willing buyer, neither under any compulsion to buy

or to sell) will be determined by the Capital Asset Unit. The Capital Asset Unit will determine the fair market value of the assets by reference to the estimated realizable value of similar assets that are sold for cash, quoted market prices, independent appraisals or other available evidence.

3. In situations where the fair market value cannot be determined with reasonable accuracy, the fair market value will be the recorded book value of the monetary assets by the contributor less a reduction for impairment.



Control of Donated Capital Assets: 1. For donated capital assets permanently transferred to the Board and meet the Board’s capitalization criteria, the

assets will be controlled by the Board’s Capital Asset Unit following its established procedures. 2. For the capital assets that are loaned to the Board, the Board Division will compile a listing of the equipment and

forward a copy to the Capital Asset Unit. The Division is to keep the listing accurate and current and notify the Capital Asset Unit of any changes. Once a year, the Division must provide confirmation of these loaned assets. Confirmation must include an inventory listing signed by the custodian indicating assets have been accounted for.

Use of Donations: 1. Cash and equipment donations will be expended and used in the program for which the assets were given. 2. The expenditure of funds shall be subject to the same limitations and provisions of law applicable to the

expenditures of appropriated funds – this means that all state rules, regulations and laws applying to the disbursement of appropriated funds will apply.

3. The disbursement documents expending funds which were donated for a specific purpose will indicate the “specific purpose” on the voucher as required by the Comptroller General’s Office (CG).



Agency Billings/Invoicing Purpose: To establish a procedure for Divisions of the Budget and Control Board to request billing/invoicing for goods, services or reimbursements of expenses from other agencies or vendors.

Procedures: There are two ways bills or invoices may be generated within the Budget and Control Board: • Internal Operations-Accounts Receivable prepares invoice • Division Software System Interfaces with SCEIS Internal Operations-Accounts Receivable Prepares Invoice 1. Complete Part I - "Request for Billing" section of "Billing/Invoice Transmittal Form"

http://www.state.sc.us/dio/RequestforBillingForm.doc . Information attached to "Billing/Invoice Transmittal Form" must be grouped by customer. If documentation is to be mailed with the invoice, please check the appropriate block.

2. The "Billing/Invoice Transmittal Form" must be signed and dated by an authorized individual and forwarded to Internal Operations-Accounts Receivable, 1201 Main St, Suite 400, Columbia, SC, 29201 by mail or email at [email protected].

3. Internal Operations-Accounts Receivable will key the billing/invoice in SCEIS. All bills/invoices will be mailed with the appropriate remittance advice(s).

4. A document number for each bill/invoice generated will be emailed to the requesting Office for their files, if requested.

Division Software System Interfaces 1. Hard copies of invoices generated by a Division’s software system will be forwarded to Internal Operations-

Accounts Receivable with an Invoice Register for mail out, with the exception of DTO. Detail information will be interfaced into SCEIS with appropriate effective dates and images.

2. If the interfaced documents have errors, the Division is notified to make the appropriate adjustments.


http://www.state.sc.us/dio/RequestforBillingForm.doc


Invoice Cancellation/Adjustment Purpose: To establish procedures to request cancellation/adjustment of billings/invoices/credit memos. Procedures: Divisions may request cancellations, adjustments, and/or credits to bills or invoices due to billing errors or when a customer returns merchandise or any situation which may require a change in the original billed amount. The Division must complete the Request for Invoice Credit Memo or Reversal Form http://www.state.sc.us/dio/AR_Adjustment_ Form.xlsx 1. The Division must ensure all information is correct. 2. The Request for Invoice Cancellation/Adjustment must be signed by an authorized person from the Division.

Generally this will be the Budget/Fiscal Liaison or the Director. Internal Operations-Accounts Receivable will process the billing adjustment in SCEIS. Once completed, if applicable, a new invoice will be generated and Internal Operations-Accounts Receivable will notify the requesting Division of the SCEIS document number.

Invoice Collection Purpose: To establish procedures collections of outstanding invoices. Procedures: Internal Operations-Accounts Receivable serves as Tier One support for collections for Divisions of the Budget and Control Board. 1. Customers are contacted once an invoice is sixty days past due. 2. If an email address is available, the customer is emailed at least twice. If the invoice payment is still not collected

or a response is not received, then a telephone call is made for continued collection attempts. Division liaisons are also copied on email communications.

3. Internal Operations handles any disputes. If the dispute cannot be resolved, the Division is contacted to resolve any issues with the customer

4. Internal Operations will work to resolve any issues with the customer. If Internal Operations cannot resolve the issues, the Division may be contacted to help the customer.


http://www.state.sc.us/dio/AR_Adjustment_%20Form.xlsx


Write-Offs Purpose: To establish a procedure for writing off invoices deemed uncollectible. Procedures: 1. If the collection process is unsuccessful and the invoice is older than one year and less than $1,000 Internal

Operations may write off. 2. If an invoice is over $1,000, Division management must approve the write-off. 3. Internal Operation will utilize the Department of Revenue Governmental Enterprise Accounts Receivable Program

to attempt to collect debts past due where appropriate.



Checks or Currency for Deposit Purpose: To establish a procedure for receipt and transmittal of cash or checks by Divisions of the Budget and Control Board for deposit by Internal Operations. Procedures: 1. All checks collected must be restrictively endorsed. If the Division does not endorse the check, Internal Operations

will endorse. This endorsement would typically be phrased “For deposit only to the credit of the State Treasurer of South Carolina” on the back of the check.

2. Cash collections will be delivered to the Cashier in Internal Operations by 3:00 p.m. daily. Cash must be placed in a secure location when on your premises. Cash will be counted in the presence of the person delivering cash and a receipt will be provided.

3. Remittances and cash transmittals will be retained with a copy of the cashier’s daily deposit. The validated deposit slip will serve as evidence that all cash and checks have been deposited. Internal Operations utilizes Remote Deposit Capture for checks. Scanned images of checks may be retrieved upon request.

4. All monies (cash or check) must be delivered to Internal Operations for deposit within three business days of receipt.



Accounts Payable

Invoice Payment Purpose: To establish a procedure for payment of Vendor and/or State Agency invoices for goods and/or services received. Approvals: Signature approval limits for the expenditures of the Board are established as follows (excludes IDTs): Program Managers $0 to $4,999.99 Division/Deputy Directors $5,000.00 to $49,999.99 Chief of Staff $50,000.00 and above Items exempt from internal Board approvals above the Program Manager level are identified as follows:

• Confederate Relic Room and Military Museum o Relics o Gift Shop Items

• IRF Trust Fund disbursements – Non-administration payments from Trust Funds • GSA-vehicles bought at auction for Surplus Property • Inventory revolving accounts-Not on inventory in SCEIS • Refunds of Revenue from Surplus Property for Due Agency • Other Division Specific Exemptions (approval is dependent upon the exemption)

Items exempt from internal Board approvals (any level) are identified as follows:

• Commercial Vehicle Repair Payments • Rent to non-state entities • Sales & Use Tax Payments to Department of Revenue • Utilities regulated by PSC

o Electricity o Propane/Fuel Oil o Water o Telephones (land lines)

Special Items Local Government Loans and Grants “Loans and grants that were legally obligated and in the process of disbursement before March 4, 2011 do not require further approval.” (May 27, 2011 memorandum) “For a new loan or grant to local governments or public utilities, Local Government must obtain approval of the Chief of Staff before issuing commitment letters or otherwise obligating the agency. Approval is required for the award or commitment only. Subsequent disbursements pursuant to an approved loan or grant do not require further approval provided the sum of all disbursements does not exceed the amount approved by the Chief of Staff.” (Revised and copied from the May 27, 2011 memorandum.)



Invoice Types: Payment methods for goods and/or services are identified in one of three categories:

1. Direct payment (no Purchase Order) 2. Payment relating to a Purchase Order 3. Interdepartmental Transfer (IDT)

Direct Payment A direct payment is used for a payment to a vendor or State Agency for the purchase of certain goods and services without the use of a purchase order. A direct payment is used when the purchase order method is not practicable. It should not be used as a matter of convenience as it leads to the reduction in controls and approvals. The types of expenditures described below serve as a guide for direct payment invoices. Goods or services not included in the categories below must be purchased via a purchase order. The improper use of a direct payment may lead to limitations on an agency’s ability to use this method. A direct payment is a payment method only. It does not establish compliance with the SC Consolidated Procurement Code & Regulations or other State regulations which is required. Types of Direct Payment: The expenditures for the purposes listed below may be paid without the use of a purchase order (per the State of South Carolina Policy for Use of Purchasing/Payment Document Type).

• Supplies, services, information technology, or construction exempt from the SC Consolidated Procurement Code & Regulations. See http://procurement.sc.gov/webfiles/MMO_Legal/Procurement_Law/20130103_Exemption_Table_%28FINAL%29_%28booklet%29.pdf for a current list of exemptions from the Code. Appendix A.

• IRF trust fund expenses paid in compliance with the SC Consolidated Procurement Code & Regulations • Court ordered interpreters • Honorariums & stipends • Inter-Departmental Transfers (IDT) processed via ZIDT • Inter-Governmental expenditures paid by check • P-Card statements • Federal criminal background checks paid to external governmental agencies • One-time vendor payments to vendor IDs 99999 (Vendors not on vendor master file) • Small payments <$250; Small payments related to state or agency contracts MUST have the contract number

entered in the line item text. The ten digit contract number must be the leading text in the line item text field (not header text). The Procurement requirements must not be artificially divided by governmental bodies so as to constitute a small purchase pursuant to this section.(Section 11-35-1550 of SC Consolidated Procurement Code)

• Late invoices after FYE cut-off (If applicable, the contract number must be included in line item text) • Payments made through the State Fleet Management Commercial Vehicle Repair Program (CVRP)

Process for Direct Payment: Vendors should send invoices to Internal Operations. Invoices received in the division should be scanned and emailed to the Accounts Payable team at [email protected] with the appropriate account assignment information.


http://procurement.sc.gov/webfiles/MMO_Legal/Procurement_Law/20130103_Exemption_Table_%28FINAL%29_%28booklet%29.pdf

http://procurement.sc.gov/webfiles/MMO_Legal/Procurement_Law/20130103_Exemption_Table_%28FINAL%29_%28booklet%29.pdf



There are exceptions to the process where invoices are keyed in specific Board divisions, where specific Board programs are involved. The invoice should indicate the following:

1. Vendor name 2. Vendor Address 3. Invoice number (some smaller vendors may not assign a number) 4. Invoice date (some smaller vendors may not include this data) 5. Due Date for receipt of payment 6. Dates of Service 7. Description of Goods/Services provided 8. Amount of Goods/Services 9. Amounts charged for tax and/or shipping, if applicable 10. Invoice total

The division must provide the following information for direct payments:

11. Account assignment information a. Cost Center b. Fund c. Functional Area d. Grant (if applicable) e. WBS (if applicable) f. Internal Order (if applicable)

12. Approval signature(s)-as designated Internal Operations will determine the general ledger account (classification of the expenditure). Assistance from the division may be requested to clarify any issues. If additional data is required, such as approvals or account assignment data, Internal Operations will notify the appropriate Board division. Employee reimbursement In rare instances, an employee may need to be reimbursed for an allowable purchase. Employee reimbursement is processed as a direct payment. To reimburse an individual for allowable purchases, the employee should prepare an email including the employee name, address, employee vendor number, the total amount to be reimbursed. The employee should attach the imaged receipts to the email and the email should be sent to the supervisor for approval. Once reviewed and approved by the supervisor, the supervisor should forward the email and attachments to the budget/fiscal liaison for account assignment and then the documents should be emailed (forwarded so attachments remain intact) to Internal Operations at [email protected] for processing. If the employee does not have access to email, a memo with the information defined above and signed by the employee and supervisor with the receipts attached should be forwarded to the budget/fiscal liaison for appropriate account assignment. Then the documents should be scanned and sent to Internal Operations at [email protected] for processing. The paper documents can be sent by Interagency Mail. Please do not email and paper mail the package (avoid duplicates) Payment relating to a Purchase Order A payment relating to a purchase order is used to remit a payment to a vendor for goods or services where the procurement was initiated through a purchase order (PO). The PO encumbers funds and the payment is used to release the encumbrance and remit payment to the vendor. Vendors should reference the PO number on the invoice.





Process for payments related to a purchase order: Vendors should send invoices to Internal Operations. Invoices received by the division should be scanned and emailed to the Accounts Payable team at [email protected] for processing. There are exceptions to the process where invoices are keyed in specific Board divisions where specific Board programs are involved. The invoice should indicate the following:

1. Vendor name 2. Vendor Address 3. Purchase Order Number 4. Invoice number (some smaller vendors may not assign a number) 5. Invoice date (some smaller vendors may not include this data) 6. Due Date for receipt of payment 7. Dates of Service 8. Description of Goods/Services provided 9. Amount of Goods/Services 10. Amounts charged for tax and/or shipping, if applicable 11. Invoice total

Internal Operations will verify the general ledger account defaulted from the Shopping Cart NIGP code. Assistance from the division may be requested to clarify any issues. A payment relating to a purchase order does not require the approvals outlined earlier. These approvals were required when the purchase order was established. Approval for payment relating to a purchase order is dependent on the type of purchase order.

• If the purchase order requires a goods receipt, the invoice does not require an approval. The goods receipt serves as the approval.

• If the purchase order does not require a goods receipt, approval requirements are dependent on the type of purchase. An approval is required when the purchase is for items such as hours worked by a contractor or software purchases. An approval is not required for repetitive monthly services like a copier service or cellular telephone service.

Internal Operations will contact divisions for approvals when they are required and not included with the supporting document.




Interdepartmental Transfers (IDTs)-Payables An IDT payable is a finance document used to process payments for items/services received from or provided by state agencies. To process an IDT, the division will review unpaid documents by customer number in the financial system. The document should include an image of the invoice presented by the billing agency for payment. Internal Operations also routinely reviews the Z_IDT_DOCLIST and notifies divisions of open documents. Approval: IDTs must be approved before payment is remitted to the billing agency. Approvals are provided by one of the following methods:

1. An email with details identifying the IDT document number and amount; 2. An electronic post-it note on the image or attachment to the image; items may be attached to the image by

scanning the item in On-Base and attaching it to the document by late attachment 3. Directed by Executive Management (account assignment data will be determined by Internal Operations) 4. A signature on the image before it is sent for processing or scanned.

Procedures: The division will determine the account assignment data. The division will notify Internal Operations when an IDT is approved for payment by sending the respective document number to the accounts payable team at [email protected]. The account assignment data will be attached to the image in the financial system or included in the notification to the accounts payable team. If the division does not identify the expenditure classification, Internal Operations will evaluate the description on the invoice to determine the general ledger account. Assistance from the division may be requested to clarify any issues.

Goods Receipt or Invoice Mismatch Report SCEIS provides a report which displays mismatches in the 2-way or 3-way match of the Purchase Order (PO), Goods Receipt (GR) (if required) and Invoice quantities and amounts. The report verifies that the GR and Invoice quantity and amounts do not exceed the PO. Divisions will be notified by Internal Operations if there are items requiring action to resolve.




Disbursement of Checks Purpose: To establish procedures for disbursement of checks (non-payroll). Procedures: A. The Internal Operations' courier picks up all checks (other than payroll) from the State Treasurer's Office daily and

delivers to Internal Operations. B. Internal Operations distributes the checks.

Checks are mailed to the payee by Internal Operations unless the requirements below are applicable.

• In the case where checks will be routinely returned to the division rather than mailed, a written request must be made to Internal Operations stating the reason for the checks to be returned. A new request must be sent at the beginning of each fiscal year and updates should be submitted when changes occur.

• Checks to be returned to the division or signed for by a vendor on a non-routine basis must be requested via "Request for Return of Checks" Form and forwarded to Internal Operations by email to [email protected] or in paper form by Interagency Mail Service or hand delivery. To encourage faster delivery, please use the email process when possible. The form is found at http://www.state.sc.us/dio/Request%20For%20Return%20of%20Checks.pdf



http://www.state.sc.us/dio/Request%20For%20Return%20of%20Checks.pdf


Lease Agreements and Service Contracts Purpose: To establish a procedure for any Division of the Budget and Control Board obligated by lease, lease/purchase or installment purchase agreements to properly account for and report those agreements. Procedures: Forward a copy of all contracts for new leases, current leases, lease/purchases, and installment purchase agreements and all correspondence dealing with changes to current leases, lease/purchases, and installment purchase agreements to: Budget & Control Board Internal Operations General Ledger Capitol Center 1201 Main Street, Suite 400 Columbia, SC 29201



Capital Assets and Inventoried Assets Purpose: To establish a procedure for Divisions of the Budget and Control Board to control and account for capital and inventoried assets. Establishes procedures for capital assets, inventoried assets and IT related assets. Procedures: A. Capitalization Policy

- Any unit of property, with the exception of computer software and real estate, having a useful

life of two years or greater and having an acquisition cost greater than or equal to $5,000 will be capitalized on the capital asset system.

- All items which cost more than $1,000 and less than $5,000 will continue to be inventoried by the Capital Asset Section and will be addressed in these same procedures.

- Buildings, depreciable land improvements and software exceeding $100,000 will be capitalized. All costs associated with land will be capitalized.

- Amounts greater than or equal to $5,000 spent in restoring capital assets or costs of repairs

which appreciably prolong the life of the property will be treated as capital expenditures and be captured in the capital asset system.

- Expenditures for items greater than or equal to $5,000 and not specifically addressed in the

procedures will be handled on a case-by-case basis.

B. Management of Assets - Management must emphasize to employees that they are responsible for the security and safeguarding of assets in their Divisions. Appropriate controls must be in place to safeguard assets. Examples include locking doors to the areas at night (not individual offices) and keeping assets such as laptops or video equipment under lock and key.

When there is employee turnover within a Division, all capitalized and inventoried assets issued to the employee must be accounted for immediately (upon notification of the change).

When laptops or other IT related assets are issued to individuals or to a particular program area, the capital asset liaison must verify existence and the asset identification number for each laptop/tablet or other IT related item on a monthly basis. Further, a periodic check/verification should be made for any and all assets assigned to an individual not held on the premises. The asset liaison will confirm existence annually at a minimum and maintain documentation of this confirmation.

C. Determination of Amount to be capitalized or inventoried- Acquisition costs will be defined as all costs

associated with procuring a unit of equipment and placing it on site, in operation, to include at a minimum: - Invoice cost - Sales and use tax - Inbound freight costs - Transportation costs other than freight - Site preparation - Professional and legal fees directly attributable to unit acquisition - Installation



Note: In those cases where original purchase documents are not reasonably available and an inordinate expenditure of resources would be required to establish the original cost of a unit, a reasonable estimate of the cost will be made by e of Internal Operations-Capital Assets on the basis of such documentary evidence as may be available.

D. Expensing equipment less than or equal to $1,000

- Items with an acquisition cost less than or equal to $1,000 will not be included on the Board’s

capital asset accounting system since they are below the tracking limit and must be charged a supply (503XX) expenditure object code. There is no requirement for Divisions to maintain lists of these items unless they are IT related. Board IT will develop a master listing of all IT related assets.

- Divisions must develop their own procedures for maintaining control over those assets that are particularly at risk or vulnerable to loss such as audio and video equipment, laptop/notebook computers, and office equipment.

Note: Although there is no requirement to maintain a list of assets below the controlling limit, the Division Director, at his/her discretion may do so. Internal Operations-Capital Assets maintains a supply of red, unnumbered stickers that Divisions may use to identify those assets, but the use of a red decal is not mandatory. Divisions may, at their discretion, elect to use any other means to identify and account for those assets below the controlling limit.

E. Identification of Budget and Control Board Capital Assets –

- Most capital assets accounted for on the Budget and Control Board capital asset system will be

identified by the use of a silver decal with wording “South Carolina State Budget and Control Board” and a five (5) digit property inventory number. In some cases where stickers are not feasible, an engraving tool may be used.

Note: Office of Internal Operations-Capital Assets must be notified of all equipment purchased for resale. Preferably, notification will be by memorandum and by a note on the Shopping Cart/Purchase Order. Equipment purchased for resale will not go on the capital asset system and must be charged to the appropriate 5033XX expenditure object code.

F. Acquisition of Assets

- Items with an acquisition cost greater than or equal to $5,000 must be coded with ASSET UNKNOWN on the shopping cart to workflow to the Asset Accountant for the issuance of the decal deemed as a capitalized item. Items greater than $1,000 but less than $5,000 must also be coded with ASSET UNKNOWN on the shopping cart to workflow to the Asset Accountant for the issuance of a decal deemed as a low value asset. All software and software programming over $100,000 must be coded with ASSET UNKNOWN on the shopping cart to workflow to the Asset Accountant for the issuance of a decal. Software less than or equal to $100,000 may be charged to the appropriate cost center, fund and functional area with a supply object code (503XX.)

- It is now required that internally generated computer software with a cost in excess of $100,000 is capitalized. Computer software should be considered internally generated if it is developed in house by the State’s personnel or by a third party contractor on behalf of the State. Commercially available software that is purchased or licensed by the State government and modified using more than minimal incremental effort before being put into operation also should be considered internally generated. Please notify Internal Operations should you have instances which meet these requirements and the appropriate costs will be capitalized.



- Items which individually cost above $1,000 will be automatically placed on the capital asset

system as low value assets. Items which cost greater than or equal to $5,000 will be capitalized. Software exceeding $100,000 will be capitalized and software less than or equal to $100,000 will be expensed.

- All shopping carts coded as ASSET UNKNOWN workflow to the Asset Accountant for

review and assignment of asset numbers. If there are items of equipment to be capitalized or inventoried, Internal Operations-Capital Assets will prepare one Internal Operations Capital Asset entry form for each unit of equipment to be capitalized or inventoried and assign a decal number. Internal Operations-Capital Assets will then attach the decal to the Capital Asset entry form and forward it along with a copy of the shopping cart to the Division. The Capital Asset Addition form is located at http://www.state.sc.us/dio/docs/BCB_CapitalAssetAdditionForm.pdf Capital Asset entry forms and decals must be held until the equipment arrives. The individual in the Division designated as the Capital Asset liaison must affix the decal to the proper unit of equipment, complete the required fields on the Capital Asset entry form, and return the Capital Asset entry form to Internal Operations-Capital Assets.

G. Changes to Assets –Applicable to equipment of the Budget and Control Board marked with a silver property

decal. This includes changes to room number, building name, serial number, license tag number, etc. Notify Internal Operations-Capital Assets by email of the change. Include decal number and new property information.

- Notify OIO-Capital Assets if your section is moving i.e., changing physical locations. An

inventory must be conducted prior to the move and immediately after the move to ensure all the equipment is accounted for and locations are changed reflecting the new location. OIO-Capital Assets will allow Divisions to write in new locations on the most current asset printout. Please coordinate this with Internal Operations-Capital Assets.

H. Transfers of Assets – Applicable to equipment of the Budget and Control Board marked with a silver property

decal. - Transfer occurs when a unit of equipment is transferred from one section to another within the

Board. If the asset leaves the Board totally, it is an intra-agency transfer or a disposal if transferred to a non-state entity.

- Complete the Internal Operations Capital Asset Transfer Form available from Internal

Operations-Capital Assets. The Division transferring equipment out will complete the “FROM” information. The Division receiving the equipment will complete the “TO” information. The Capital Asset Transfer form is located at: http://www.state.sc.us/dio/docs/BCB_CapitalAssetTransferForm.pdf

- Both the designated Capital Asset liaisons in the sending section and the receiving section

must sign the form.

- Send completed form to Internal Operations-Capital Assets. I. Disposals of Assets – Applicable to equipment of the Budget and Control Board marked with a silver property

decal.


http://www.state.sc.us/dio/docs/BCB_CapitalAssetAdditionForm.pdf

http://www.state.sc.us/dio/docs/BCB_CapitalAssetTransferForm.pdf


If the equipment is IT related, Board IT must be notified before any equipment is disposed of, irrespective of cost or it being listed in the asset system. IT equipment is defined as any item falling into one of the following categories: Desktop computer, Laptop Computer, Printer, Copier/Multi-Function Office Machine, Scanner or other Imaging Peripheral, Mobile Devices (Cell/Smart Phone, Tablet Computer, USB Thumb drive, Portable Hard Drive), Computer Network Equipment (Switch, Router, Firewall), Computer Peripheral Devices (Mouse, Keyboard, etc.), Computer Software

- Dispose of items when a unit of equipment leaves the Board permanently. Examples are:

disposal through Surplus Property, trade-in on a new purchase, theft, missing from inventory, junked, or given to another agency (still must get Surplus Property’s approval prior to disposal). Divisions are required to submit disposal forms to Internal Operations-Capital Assets within 7 working days from disposal date of the property.

- DO NOT remove the silver property decal from the equipment.

- Complete the appropriate paperwork listed below for each disposal method and forward to appropriate personnel listed below within 7 working days from disposal date of the property.

- Maintain a copy of disposal documents for each disposal in your files.

1. Sold (Surplus Property): If the equipment is IT equipment, notify Board IT before contacting Surplus Property. Board IT must clean and sanitize the equipment if it is IT equipment. This is required for all IT related equipment which contains data, irrespective of cost. Also, surplus property will require a Certification Letter. This letter may be found at: http://surplus.sc.gov/webfiles/SPO_MAIN/Agency_Docs/3_-_Computer_Certification_Sanitization_Letter.pdf Complete a Surplus Property Turn In Document and forward to Surplus Property (and if IT related, also to Board IT), ensuring that all sections are completed correctly including the Decal Number column. After the property is picked up, forward a copy of the completed turn in document showing the date surplus property took possession of the asset (Line 12) and all authorized signatures to Internal Operations-Capital Assets. The disposal date will be the date from Line 12 on the turn in document. Note: Turn In Documents may be accessed at: http://surplus.sc.gov/webfiles/SPO_MAIN/Agency_Docs/Turn_In_Document.pdf

2. Traded In: If the equipment is IT related, notify Board IT before equipment is traded-in to ensure that the equipment is cleaned and sanitized. This is required for all IT related equipment irrespective of costs. Complete a Trade-In-Document including decal number and serial number and submit to appropriate personnel in MMO and Board IT for approvals. Submit the approved trade-in document to Internal Operations-Capital Assets. The disposal date will be the day the new equipment was put into service. Generally, this will be the day the old equipment was removed. Note: Trade in Documents may be located at: http://surplus.sc.gov/webfiles/SPO_MAIN/Agency_Docs/5_-_Request_For_Trade-In_Document.pdf


http://surplus.sc.gov/webfiles/SPO_MAIN/Agency_Docs/3_-_Computer_Certification_Sanitization_Letter.pdf

http://surplus.sc.gov/webfiles/SPO_MAIN/Agency_Docs/Turn_In_Document.pdf

http://surplus.sc.gov/webfiles/SPO_MAIN/Agency_Docs/5_-_Request_For_Trade-In_Document.pdf


i. Theft or vandalism: The supervisor must contact appropriate law enforcement for an investigation and a police report. The police report should include the description of the item(s) taken or vandalized. Management must be informed as well. The asset liaison should then complete an Internal Operations Capital Asset Disposal form to include description of the property, the property ID number and the serial number. Also, include the name of the individual assigned the property. Property numbers and serial numbers may be found on the asset listing of the office. The report number in SCEIS is S_ALR_87011980. If the police determine the perpetrator of the theft or vandalism, the Office should consult with the Office of General Counsel to determine whether to bring charges. If the theft involves IT equipment, irrespective of cost, a copy of the police report must be sent to Board IT, Internal Audit and Internal Operations-Capital Assets. If the theft does not involve IT equipment, a copy of the police report must be sent to Internal Audit and Internal Operations-Capital Assets only. The disposal date will be the incident date.

ii. Fire, flood, calamity: If assets are destroyed by fire, flood or calamity, complete an

Internal Operations Capital Asset Disposal form, which includes a description of the property destroyed, the property ID number and the serial number. Property ID numbers and serial numbers may be found on the asset listing of the office. The report number in SCEIS is S_ALR_87011980. The fire, flood or calamity must be communicated to Internal Audit and Internal Operations-Capital Assets. The disposal form should be forwarded to Internal Operations – Capital Assets and the disposal date will be the date of the event.

iii. Vehicle accident: If a vehicle is destroyed/totaled, and the office will not be turning

the vehicle in to Surplus Property, but turning it over to an insurance company, the office must submit to Internal Operations-Capital Assets a copy of both the front and the back of the title of the vehicle transferring it to the insurance company. The transfer information on the back of the title must be completed. This shows the date of transfer of title. The disposal date will be transfer of title date. Get more and clearer information.

iv. Lost, Written Off: Provide a letter from Division management including a detailed

explanation of steps taken to thoroughly investigate and document the losses. Loss documentation must include the names of individuals with whom the missing asset was discussed, the areas searched, length of time spent searching for the asset, and what corrective action was taken to prevent the loss of additional assets. This letter also needs to include the decal number, serial number, and description of the item that is lost. If the loss is IT equipment, the letter must be copied to Board IT, Internal Audit and Internal Operations-Capital Assets. The disposal date will be the date that this letter was signed by Division management.

v. Worn Out, Broken, Junked: If IT equipment, notify Board IT before contacting

Surplus Property. Board IT must clean and sanitize the equipment if it is IT equipment.

Complete a Surplus Property Turn In Document and forward to Surplus Property (with a copy to Board IT if IT related), ensuring that all sections are completed correctly including the Decal Number column. After completion of the screening process by



Surplus Property, forward a copy of the completed turn in document showing the date that Surplus Property declared an item as junk (screened by date – Line 11 on Turn-in Document.) and all authorized signatures to Internal Operations-Capital Assets. The disposal date will be the date from Line 11 on the turn in document.

vi. Other charges not described above: Example: Telephone communication equipment

sent to DTO’s supply room after it is removed from service. Disposals not specifically addressed in these procedures will be handled on a case-by-case basis. Contact Internal Operations-Capital Assets for specific procedures.

The Capital Asset Disposal form is located at: http://www.state.sc.us/dio/docs/BCB_CapitalAssetDisposalForm.pdf

J. Physical Inventory - Once a year, the capital asset accountant will perform a physical inventory on capitalized

assets. For other inventoried assets, each Division must exercise the degree of control appropriate for its environment.


http://www.state.sc.us/dio/docs/BCB_CapitalAssetDisposalForm.pdf


Capital Assets: Permanent Improvement Projects Purpose: To establish a procedure for capitalization of assets constructed or acquired through a capital project. Form Definitions: All forms and instructions: http://www.budget.sc.gov/OSB-cbu-forms.phtm A-1for New Projects: http://www.budget.sc.gov/webfiles/OSB/CBU%20Forms/A-1_NewProjects.pdf A-1 for Existing Projects: http://www.budget.sc.gov/webfiles/OSB/CBU%20Forms/A-1_ExistingProjects.pdf

Procedures: A. Inform Internal Operations-Capital Assets of all new projects, all closed projects, and the progress of existing

projects via the A-1 Budget and Control Board – Permanent Improvement Project Request Form. Internal Operations-Capital Assets ensures the general ledger is posted correctly by the A-1 Forms.

Note: There are specific procedures to establish a permanent improvement project. See the State Budget Office – Capital Budgeting Unit (CBU) requirements at http://www.budget.sc.gov/OSB-cbu-forms.phtm

B. All projects will be transferred to the appropriate capital asset category upon completion in accordance with

GAAP.

C. Only projects of $100,000 or more are considered for capitalization. D All equipment which costs greater than or equal to $5,000 purchased in a project will be capitalized at the time of

receipt.


http://www.budget.sc.gov/OSB-cbu-forms.phtm

http://www.budget.sc.gov/webfiles/OSB/CBU%20Forms/A-1_NewProjects.pdf

http://www.budget.sc.gov/webfiles/OSB/CBU%20Forms/A-1_NewProjects.pdf

http://www.budget.sc.gov/webfiles/OSB/CBU%20Forms/A-1_ExistingProjects.pdf

http://www.budget.sc.gov/OSB-cbu-forms.phtm


Travel Guidelines and Regulations Purpose: To establish guidelines for travel and training approvals and for travel reimbursements and remittances relating to official State business. Conference Approvals To request approval for a conference, the division must complete the Conference/Training Request form and submit it to the Chief of Staff prior to attendance at the conference. A copy of this form must be attached to the Travel Support Document and include the following approval signatures:

• Out-of-State conferences - Supervisor, Division Director, Chief of Staff • In-State conference with registration and travel fees in excess of $150 - Supervisor, Division Director,

Chief of Staff • In-State conference with registration and travel less than $150 – Supervisor, Division Director • In-State or Out-of-State conference for which the fee is waived or paid for by an outside party –

Supervisor, Division Director, Chief of Staff An e-mail approval from the Chief of Staff may be substituted for the signature. Training and Seminar Fee Approvals External training classes must be approved using the Conference/Training Request form which can be found at http://www.state.sc.us/dio/docs/0514TrainingRequest.xlsm. This form must include the appropriate signatures as outlined below. Once the appropriate division signatures have been obtained, any requests that must be approved by the Chief of Staff (as outlined below) must be routed to Board HR where it will be reviewed for job relatedness, cost, and alternative sources. Board HR will forward the form to the Chief of Staff with recommendations. The Chief of Staff will have the final authority for approval.

• In-state class with registration fee of less than $150 – Supervisor, Division Director • In-state class with registration fee in excess of $150 – Supervisor, Division Director, Chief of Staff • Out-of state class regardless of fee – Supervisor, Division Director, Chief of Staff • In-State or Out-of-State training for which the fee is waived or paid for by an outside party – Supervisor,

Division Director, Chief of Staff The signed form must be attached to request for payment sent to Internal Operations. An e-mail from the Chief of Staff may be substituted for signature. If the employee incurred travel expenses in attending the training they must complete the Travel Support Document for reimbursement. Board sponsored training does not require an approval document. The supervisor and subordinate should discuss and determine the appropriateness of training. Travel reimbursement (for conducting business)


http://www.state.sc.us/dio/docs/0514TrainingRequest.xlsm


The Comptroller General’s Travel Support Document must be completed as outlined in the policy below, signed by the supervisor and the Division Director and submitted to Internal Operations for reimbursement (the Supervisor should sign as the Travel Approver and the Division Director should sign below that). This form can be accessed at: http://www.state.sc.us/dio/OIOForms2.htm. In the Finance section, select the proper “Travel Support Document” for the calendar year of travel. Local Travel Local travel for employees is not reimbursable unless it exceeds 10 miles each round trip. Employees are expected to take the most direct route possible to their destination. Alternate means of accomplishing tasks such as Intra-agency Mail for deliveries, ordering supplies on-line, and using remote capture for bank deposits should be used to limit local travel whenever possible. Please note that effective November 16, 2011, the Budget and Control Board will no longer reimburse meals for single calendar day trips.


http://www.state.sc.us/dio/OIOForms2.htm


Travel Reimbursements and Remittances Quick Reference: Lodging • Standard GSA rate: $83.00 per night excluding taxes (effective October 1,

2014) • Check GSA Web site before travel for up-to-date rates (www.GSA.gov) • Reimbursement is limited to one-half of the double occupancy rate if the room

is shared with another government employee up to GSA rate • Higher rates for select locations • Rates are subject to change • Rates that exceed the GSA rate must be approved in writing by the Board’s

Executive Director in advance (CG Form C required) • Receipt required for reimbursement • Amount requested for reimbursement must be attributable only to the employee

Meals • Up to $25 a day for in-state travel (see time schedule on page 38.) • Up to $32 a day for out-of-state travel (see time schedule on page 38.) • No receipts required for reimbursement

Transportation and Mileage

• The mode of transportation used must be the most economical alternative (see State Vehicle request and Rental Cost Calculator links on page 39)

• Travel must be along the most direct route practical • 57.5¢ per mile for privately owned vehicle (POV) and Motor Pool car is

unavailable (Rate effective for trips taken on or after January 1, 2015.) 53.5¢ per mile for privately owned vehicle (POV) and Motor Pool car is reasonably available or practical (Rate effective for trips taken on or after January 1, 2015.) or -

• At the current IRS rate, if less than 53.5¢ per mile (Effective 01/01/2015). Out- of-State Travel • Out-of-state must be approved prior to the trip by the Chief of Staff.

• The amount requested as reimbursement for “out-of-state” lodging must be (a) equal to or lesser than the applicable rate set by the US GSA or (b) approved in writing by the Board’s Executive Director prior to the trip.

All requests for out-of-state travel must receive prior written approval by the traveler’s supervisor and the Chief of Staff. Contact your supervisor for more information on your individual Division’s internal travel approval procedures.



Lodging Reimbursement 1. If lodging cannot be obtained at or below the GSA rate, the Executive Director may approve lodging at a higher

rate. Approval of reservations for lodging that will exceed the GSA lodging rate is required in advance and must be in writing by the Board’s Executive Director. Please see the section titled “Lodging Reimbursement-Limited Exceptions to the Standard Rate” for additional instructions when the lodging cannot be obtained at the GSA rate.

2. The lodging reimbursement rate for state employees will be capped at the rate established by the United States

General Services Administration (GSA) as applicable for the travel dates. Effective, October 1, 2014, the standard reimbursement rate for lodging is $83 per night, excluding taxes, with higher rates established for certain destinations and dates. Please refer to the GSA rates as listed on the internet for the rates for select locations and dates. Lodging rates must be confirmed prior to the stay by using the GSA Web site. If the request for reimbursement is greater than the standard rate, print a copy of the GSA webpage and attach it to the reimbursement request. If neither the city nor the county is listed, the location is reimbursed at the standard rate of $83.00 per night.

3. Reimbursement is limited to one-half of the double occupancy rate if the room is shared with another government

employee on official State business travel up to the maximum GSA rate, excluding taxes, for the particular location and date.

4. No reimbursement for overnight accommodations will be made within 50 miles of the traveler's Official

Headquarters and/or residence.

5. An itemized receipt of the employee’s lodging (hotel bill) identifying the services provided and that the bill was paid must be provided for reimbursement to the employee.

The search page for the U. S. General Services Administration - Domestic Per Diem Rates: http://www.gsa.gov/portal/content/104877


http://www.gsa.gov/portal/content/104877


Instructions for using the Web site: Step 1: Go to www.gsa.gov/perdiem Step 2: Search by City, State or Zip code or use the drop down box to select the fiscal year corresponding to the dates

of travel. Please note this is the Federal fiscal year schedule (effective October 1 each year).

Step 3: Click on the state TO which you will be traveling.


http://www.gsa.gov/perdiem


Step 4: Locate the city or county destination on the list. If the city or county is not specifically listed, then lodging is reimbursed at the standard rate.

New GSA rates for the federal fiscal year beginning October 1, 2014:

*Rates are subject to change periodically; please refer to http://www.gsa.gov/portal/category/100120 for up-to-date rate information. Lodging Reimbursement – Limited Exceptions to the Standard Rate Advance approval of each reservation for lodging that will exceed the GSA lodging rate is required and must be approved in writing by the Board’s Executive Director. To request the Executive Director’s approval for lodging in excess of the GSA rate, the following is required: 1. A written request for an exception signed by the employee and the employee’s Division and Division Director.

The Division and Division Director’s signature indicates they reviewed the request and consider an exception justified on the basis of cost or extenuating circumstances.


http://www.gsa.gov/portal/category/100120


2. A written justification for the request that either (1) demonstrates the higher rate is offset or less expensive given

other travel costs that will be incurred as a result of staying at GSA compliant lodging, or (2) explains extenuating circumstances that eliminate GSA compliant lodging as an option. If lodging establishments do not have any GSA rate rooms available or will not honor the GSA rate, the justification must identify the lodging establishments contacted and the reasons the GSA rate was not available. At a minimum, the contacted lodging establishments must include those reported on the GSA Web site as offering rates at or below the GSA rate. The link for the website is: http://www.gsa.gov/portal/content/104419.

3. A copy of the GSA webpage displaying the GSA rate for the destination and date that matches the employee’s

date of travel.

4. The Office of the Comptroller General requires the attachment of “Approval for Exceeding Travel Expense Limits” (Form C) for lodging reimbursement that exceeds the GSA room rate. This form must be signed by the Executive Director in advance of the trip. The link for the form is: http://www.state.sc.us/dio/docs/Travel%20Reimbursement%20Exceeding%20Justification.pdf .

5. Exceptions to any requirements relating to the timing of requests for approval of higher rates may be allowed only

in emergencies.

Guidelines as stated above also apply to “Direct Bill” arrangements for lodging on behalf of employees.

Out of State Travel All requests for out-of-state travel must receive prior approval by the traveler’s supervisor and the Chief of Staff in the Division of Executive Director. Requests must be submitted to the Chief of Staff with the Conference/Training Request form.


http://www.gsa.gov/portal/content/104419

http://www.state.sc.us/dio/docs/Travel%20Reimbursement%20Exceeding%20Justification.pdf


Meal Reimbursement 1. Meals will be reimbursed at no more than $25 a day for in-state travel and $32 for out-of-state travel. 2. When reimbursements for meals are claimed, the dates and times of departure and arrival, the starting point, and

the destination must be shown. If this information is not on the travel voucher, the voucher will be returned to the Division. Any changes in departure and arrival times must be initialed by the traveler. Requests for meal reimbursement are claimed on the Travel Support Document.

3. The following time schedule will be used to determine the reimbursement amount for meals.

AMOUNT PER MEAL If Departure Time Is: And If Return Time Is: In State

Maximum $25/day Out-of-State

Maximum $32/Day

1. Before 6:30 A.M. *1. After 11:00 A.M. *$ 6.00 *$ 7.00

*2. After 1:30 P.M. (Lunch) *$ 7.00 *$ 9.00 *3. After 8:30 P.M. (Dinner) *$12.00 *$16.00

2. 6:30 A.M. or after and before 11:00 A.M. *1. After 1:30 P.M. (Lunch) *$ 7.00 *$ 9.00 *2. After 8:30 P.M. (Dinner) *$12.00 *$16.00 3. 11:00 A.M. or after and before 5:15 P.M. *1. After 8:30 P.M. (Dinner) *$12.00 *$16.00

*No reimbursement shall be made for meals within ten (10) miles of an employee's Official Headquarters and/or residence. Agency directors may increase this distance requirement as deemed appropriate.

4. The time limitations for breakfast will not apply for overnight trips when returning early in the morning. If an employee is required to stay overnight and return home early in the morning, the employee is eligible for reimbursement for breakfast. Examples of when this might occur include a conference that ends late in the evening or when a flight is not available until the next morning.

5. Employees required by their agency head, as a part of their official State duties, to attend statewide, regional or

district meetings within the area in which the employee is headquartered, may receive reimbursement for the cost of the meals served at such meetings if at least 75% of those attending the meeting are employees of other agencies or outside organizations. Meetings of boards, commissions, and committees are not considered statewide, regional or district meetings. If the cost of the meal, referenced above, exceeds the state allowance, receipts must be provided in order to receive reimbursement.

6. Payments to vendors for meals provided at statewide, regional or district meetings must include a description of

the purpose of the meeting and a list of participants, the names and place of employment of all State employees attending, and a statement that no further claim for subsistence will be made by the participants. If any employees are not eligible for meal reimbursements under the travel regulations, a statement signed by the agency head requiring their attendance must be attached. Meetings of boards, commissions, or committees whose reimbursement is established by law are not considered statewide meetings. Providing meals and refreshments for staff meetings is prohibited.

Note: Effective November 16 2011, reportable meals (meals for single calendar day travel) will no longer be reimbursed at the Budget & Control Board.



Mileage Reimbursement 1. Requests for a state vehicle should be submitted through the State Fleet Management (SFM) website. The link to

request rental of a state vehicle is http://www.sc.edu/vmps/statefl/statefl_rq.htm. If a state vehicle is not available, SFM will return a “Certificate of Non-Availability” to the requestor which must be attached to the travel reimbursement form.

2. When a privately owned vehicle is used to conduct official State business and a Motor Pool car is unavailable, the reimbursement rate is 57.5¢ per mile beginning January 1, 2015. If an employee uses a private vehicle for his or her personal benefit when a state motor pool vehicle is reasonably available and practical, mileage reimbursement is decreased by 4 cents a mile to 53.5¢ per mile per mile beginning January 1, 2015.

3. The higher rate of reimbursement may be justified with one of the following documents attached to the travel

reimbursement request: a. “Certificate of Non-Availability” from State Fleet Management b. Completed “State Fleet Rental Cost Calculator” which reflects the use of a personal vehicle as more

economical (This document may be completed and copied from the SFM website. The link is http://www.ogs.state.sc.us/statefleet/SFM-calc-rates.phtm.)

c. Extenuating Circumstances justified by written memorandum. For example: business-related errands on varying days where use of a state car is not feasible

4. Travel along the most direct route practical to the airport by the employee requesting reimbursement is

justification for reimbursement at the higher rate for mileage.

5. If an employee travels often by privately owned vehicle (POV) as a part of his or her job, a written analysis must be maintained documenting that use of the POV at 57.5¢ per mile is more economical than leasing a vehicle from State Fleet Management. (Rate is effective 01/01/2015.)

6. Please be aware that the rates may decrease. If the Internal Revenue Service (IRS) reduces its rate below 57.5¢

per mile, the state rate decreases to the rate set by the IRS. Regardless of IRS’s rate, the state rate will not exceed 57.5¢ and 53.5¢ per mile without further state legislation. Internal Operations will notify Divisions if the state rate changes. (Rate is effective 01/01/2015.)

7. When more than one employee is traveling to the same location, the authorized number of automobiles must be

limited to not more than one automobile to two people. 8. A separate entry must be made for travel in the vicinity of a community or city. Only actual miles driven on

official State business will be reimbursed. 9. Mileage between the employee's home and their place of employment is not subject to reimbursement. However,

when an employee leaves on a business trip directly from their home, and does not go by the employee's headquarters, the employee shall be eligible for reimbursement for actual mileage beginning at his or her residence.

10. If traveling outside of South Carolina, mileage to and from the airport and your home must be claimed as "Out of

State" mileage. 11. The traveler may claim tenths of a mile on each line item; however, if the reimbursement rate is at three (3)

decimal places, the dollar value must be rounded down to the nearest cent.


http://www.sc.edu/vmps/statefl/statefl_rq.htm

http://www.ogs.state.sc.us/statefleet/SFM-calc-rates.phtm


12. If traveling out of State, an employee who finds it necessary to rent a car, to be used for official State business only, may receive reimbursement provided a bill from the rental agency is attached.

Automobile Travel When Air Travel is Most Economical Mode of Travel 1. The Appropriations Act states that transportation for official State Business will be accomplished by the most

economical method. Based on this, an employee who elects to drive his or her car for convenience when more economical modes of travel are available is entitled to reimbursement for: • Mileage equal to the amount of coach or tourist airplane fare • Vicinity mileage incurred on official State business in lieu of using a taxi • Parking fees equal to that which would have been incurred if car had been parked at an airport • Meals based on date and time airline connections would have been made for departure and return. Any period

of time exceeding these guidelines would be at the employee's expense and no reimbursement will be paid Air and Other Transportation 1. Airline reservations may be handled through a travel agency, by the employee, or by the employee's agency.

Travel agencies usually obtain a better price than is obtained by direct dealings with the airline. Travel agency charges may be billed to the agency. Agency approval must be obtained before this is done.

2. The employee may purchase an airline ticket using personal funds and be reimbursed along with other travel

expenses. Employees who purchase their own tickets must have prior agency approval for the trip. Receipts for airline tickets must be attached to the Travel Support Document when reimbursement is requested. If an employee must purchase their own airline ticket, reimbursement cannot be made until after the trip is taken. Air fare will be reimbursed at costs of tourist or coach fare.

3. Reimbursement for taxis does not require receipts. Bus fares and railway fares require receipts for reimbursement. 4. State agencies and employees shall select carriers based on cost and time criteria, not on whether frequent flyer

premiums are given. State agencies must ensure that employees earning frequent flyer premiums while traveling on state business use them to reduce the cost of subsequent business travel whenever possible.

Telephone Charge Reimbursement Telephone calls made for official State business of the State are reimbursable. Personal telephone calls generally are not reimbursable; however, an employee traveling overnight on state government business may be reimbursed for a brief call to their residence (averaging not more than one call per day). In practice, the Comptroller General’s Office considers “brief” to be no more than 10 minutes in length. A fixed charge by a hotel for telephone service may be reimbursed as part of lodging if listed as a separate charge.



Conference and Miscellaneous Expenditures 1. Miscellaneous Expenditures - A receipt is required for all miscellaneous expenditures, such as:

• Parking Fees for State-owned and privately owned vehicles • Parking Garage • Parking at Airport

2. Gratuities are not an allowable reimbursement for state employees. 3. Portage, in general, is not an allowable reimbursement for state employees. However, portage is allowed if an

employee flies to a major city out-of-state when there is no option concerning baggage handling. Portage may also be reimbursed when an employee has heavy, excess equipment needed to conduct official State business. No receipt is required.

4. Registration Fees - If a multi-day conference registration fee includes a meal, charge the State allowance for the

meal to travel and the difference to registration fees. Meals which are optional and are stated separately from the registration fee may not be paid by the agency.

5. When requesting reimbursement for travel expenses related to conferences, workshops, training seminars, etc., a

copy of the agenda must be attached to the Travel Support Document. 6. When requesting reimbursement for registration fees paid by the employee, a receipt from the organization or a

copy of the employee's canceled check along with a copy of the agenda must be attached to the Travel Support Document. Bank account numbers and other confidential employee information should be hidden before scanning documents for reimbursement.

7. All out-of-state travel, including the out-of-state travel of Division directors, must be approved by the Chief of

Staff. Approval is required, even though an employee will not claim reimbursement for travel expenses unless the travel occurs entirely outside the employee’s scheduled work hours or only while the employee is on leave. Blanket approval may be requested for a continuing duty assignment that requires several trips out-of-state. Approval must be written and retained for three years. Approval by e-mail is sufficient.

8. By not later than July 31 of each year, divisions must analyze the travel of their employees who travel frequently

as part of their ordinary and usual duties. The analysis must determine if business may be effectively conducted in a more economical way than by travel. If the employee or employees travel by vehicle, the analysis must also compare the cost of using privately owned vehicles to using leased vehicles from State Fleet Management. If the division determines to use the less economical mode of transportation, the analysis must include a justification.

9. Based upon business reasons or special needs of employees that make the more economical mode of transportation

impractical, the analysis and explanation must be written and maintained within the division for a minimum of three years.

Per Diem No full time Officer or employee of the State shall draw any per diem allowance. Per Diem is a daily fee given in lieu of an annual salary to members of State Boards, Commissions, and Committees.



Travel Documents Required by Internal Operations for Travel Reimbursement The following documentation must be submitted for proper travel reimbursement. 1. The Travel Support Document STARS Form 62 must be prepared in blue or black ink or may be printed using

Excel. Use the form is available on the Board Intranet website to ensure the most current rates. The rates can be updated on the form to ensure the proper rate is selected for the dates of travel. The “Travel Support Document” link is http://www.state.sc.us/dio/OIOForms2.htm. In the Finance section, select the proper “Travel Support Document” for the calendar year of travel.

2. The document is required for reimbursement of mileage, per diem, meals, other transportation, and miscellaneous

travel expense and subsistence allowance. The form provides additional columns to assist with reporting expenses for lodging, air transportation, registration fees and non-state employee travel.

3. The Office of the Comptroller General requests that the information on the Travel Support Document not be

repeated using ditto marks. 4. An employee requesting reimbursement must enter his or her name on the Travel Support Document as it appears

for payroll purposes. 5. The address for the traveler’s Official Headquarters must reflect the city or town in which their Official

Headquarters is located, e.g., Columbia, S.C. 6. The original signature of each traveler requesting reimbursement must appear in blue or black ink on the signature

line on the Travel Support Document. An employee's "supposed" signature, followed by another individual's initials or name is not acceptable. (i.e., one employee cannot sign for another employee). There may be rare occasions when a substitute signature is permitted.

7. The Travel Support Document must be approved by the traveler's immediate supervisor. 8. Supervisors are responsible for ensuring that their employees travel complies with all applicable rules and

guidelines. A “Travel Checklist”, which is available on the Internal Operations’ Web site and in this guide, asks a series of questions that focuses a supervisor’s attention on the most frequently encountered travel provisions. Completion of the checklist is evidence that a supervisor has conducted a review for compliance with the applicable travel provisions. Since the checklist is not comprehensive, supervisors must remain mindful of other applicable travel rules and may find it helpful to supplement the checklist with questions of their own. A completed “Travel Checklist” is not required for Internal Operations to process a travel payment. A supervisor’s signature on a travel reimbursement document attests that the supervisor has reviewed and is satisfied that the travel reimbursement request is in compliance with the applicable rules and guidelines. However, supervisors or their organizational unit may want the “Travel Checklist” completed and retained as evidence that the required oversight was conducted.


http://www.state.sc.us/dio/OIOForms2.htm


Internal Operations does not require any additional documentation to process travel reimbursements than those defined in this policy if the amount requested for lodging is equal to or less than the standard GSA rate per night or less, excluding taxes. However, when requested reimbursement for lodging is greater than the standard GSA rate per night, the following additional documentation must be submitted to Internal Operations. 1. If reimbursement is requested for more than the standard GSA rate per night excluding taxes, but the amount

requested is at or less than the GSA rate established for the particular location and date of travel, the travel reimbursement request must include a copy of the GSA webpage displaying the higher rate.

2. If reimbursement is requested for an amount that exceeds the GSA rate applicable to the particular destination and date of travel, the travel reimbursement request must include copies of all documents submitted to the Executive Director through the Chief of Staff and documentation of the Executive Director’s approval of the higher lodging rate. The Executive Director’s approval must indicate the nightly lodging rate that is approved and permissible for Internal Operations to process.



Directions for Completing the Travel Support Document (from the Comptroller General’s Office-updated for SCEIS GL accounts, Employee ID Number and Approver’s signature)

Cross-reference Name Description

A Agency Number Enter Appropriate three-digit agency code (F03)

B Name Enter Name of person to be reimbursed for travel- i.e. (First, Middle Initial, Last). If traveler is a State employee, enter the payee's name the same as name on payroll

C Employee ID Number Enter the employee ID number of the traveler D Date Enter the date on which form is prepared E Residence Enter the traveler's home address- i.e., street, city, state and zip code F Official Headquarters Enter the name/address of the traveler's official place of business G Date(MM/DD) Enter respective dates (month and day) on which expenses were incurred.

H Dep/Arr Enter the following codes to indicate departure and return “D”= Departure, “A”=Arrival

I Time (AM/PM) Enter the time of day (including an indication as to AM or PM) only for departures and arrivals. The time of day for departure and arrival are only required when requesting reimbursement for meals.



J Destination of Travel

Departure Destination Return

Enter the point of departure (i.e., name of city) and the destination. Enter the same information for return

K “1” or “2”

Separate codes for In-state travel and Out-of-State travel are provided. The destination of the trip will determine the classification; “1”-In-State, or “2”-Out-of-State, for all expenses related to the trip. Enter In-State travel on a line and enter Code “1”. Enter Out-of-State travel on a separate line and enter Code “2”. The applicable expenses in each classification will be recorded on the appropriate line. Travel from home to the airport for out-of-state travel uses code 2.

L Auto Miles Enter the miles traveled in the private automobile.

M Per Diem Enter the appropriate amount for Per Diem, as authorized by the General Appropriations Act per regulations. Full-time State employees are not eligible.

N Meals

Enter the amount allowed for meals per Budget and Control Board travel regulations. The amount claimed may not exceed maximum amounts in travel regulations. Expenditures for meals without overnight travel are coded 5051520000.

O Lodging Enter the amount spent for lodging as supported by attached paid receipts.

P Air Transportation

Enter the actual expense if air travel occurred on a commercial airline. Use of private aircraft within State is reimbursed at the same mileage rate as for use of private auto. Outside of state, reimbursed up to commercial airline rate. Documentation substantiating the charges must be attached.

Q Other Transportation Enter expenses for the transportation other than air or private automobile.

R Misc. Travel Expense Enter expense incurred for non-transportation. Examples are parking fees, telephone, etc. Parking fees must have receipts.

S Subsistence Allowance

Enter the amount of subsistence allowance as authorized by the General Appropriations Act and Budget and Control Board Travel Regulations. The allowance is regulated by Proviso. Effective October 1st, 2014, the total amount is $175.79. Of this amount, $145 is not taxable and is coded with GL 5050080000 (non-reportable for individuals driving over 50 miles) and $30.79 is coded with GL 5051510000 and is reported as taxable.

T Registration Fees Enter expense for registration fees paid by the traveler. Supporting documentation must be attached

U Non-State Employee Travel

Enter expense incurred by non-state employees for transportation, mileage, lodging, meals and registration fees. Expenditures for meals without overnight travel are coded 5021430000.

V Total The worksheet will calculate the total of amounts in Field M through T inclusive, for each line of data. Verify the total calculated and correct as needed.

W Total Auto Miles The worksheet will calculate the total of auto mileage In-State on line "1" and Out-of-State on line "2". Verify the totals calculated and correct as needed.

X Rate Per Mile

Verify the rate per mile for reimbursement for use of private automobile as authorized in the General Appropriations Act and Budget and Control Board. This field should be updated to comply with rates authorized at the time of travel. See the Mileage Reimbursement section for factors that determine the appropriate rate for reimbursement and justification required for use of the higher rate of reimbursement.

Y Total Auto Mileage The worksheet will calculate the amount due for auto reimbursement mileage (miles Field W times rate Field X. This field is required to round down.) Verify the total calculated and correct as needed.



Z Total Per Diem The worksheet will calculate the total for Per Diem - In-State – “1” and/or Out-of-State “2” as appropriate. Verify the total calculated and correct as needed.

AA Total Meals (Reportable) Enter the total for meals coded 5051520000.

BB Total Meals (Non-Reportable) Enter the total for meals coded 5050010000 or 5050510000.

CC Total Lodging The worksheet will calculate the total for lodging in line “1” and/or line “2” as appropriate. Verify the total calculated and correct as needed.

DD Total Air Transportation The worksheet will calculate the total for Air Transportation in line “1” and/or line “2” as appropriate. Verify the total calculated and correct as needed.

EE Total Other Transportation The worksheet will calculate the total for Other Transportation in line “1” and/or line “2” as appropriate. Verify the total calculated and correct as needed.

FF Total Miscellaneous Travel Expenses

The worksheet will calculate the total of miscellaneous Travel Expenses in line “1” and/or line “2” as appropriate. A brief explanation of each item clamed in this field must be entered in space on the last three lines of the form. Verify the total calculated and correct as needed.

GG Total Subsistence Allowance (Reportable) Enter the total for Subsistence Allowance coded 5051510000.

HH Total Subsistence Allowance (Non-

Reportable)

Enter the total for Subsistence Allowance in line “1” and/or line “2” as appropriate.

II Total Registration Fees The worksheet will calculate the total of registration fees in line “1” and/or line “2” as appropriate. Verify the total calculated and correct as needed.

JJ Total Non-State Employee Travel-(Reportable) Enter the total coded 5021440000.

KK Total Non-State Employee Travel-(Non-Reportable) Enter the total coded 5021430000.

LL Total Reportable Expenses

The worksheet will calculate the sum of AA, GG and JJ. Verify the total calculated and correct as needed.

MM Total 1 The worksheet will calculate the sum of the totals in line “1”. Verify the total calculated and correct as needed.

NN Total 2 The worksheet will calculate the sum of the totals in line “2”. Verify the total calculated and correct as needed.

OO Grand Total The worksheet will calculate the sum of amounts shown as Total, Total 1 and Total 2. Verify the total calculated and correct as needed.

PP Signature Signature of traveler requesting reimbursement

QQ Travel Approver Signature Signature of supervisor/person authorized to approve travel for this employee.

RR Travel Advance Enter the total amount of travel advance received by traveler. If no travel advance received, leave blank.



Travel Reimbursement Resources

The following additional resources are available for convenience: The Comptroller General’s Regulations for Reimbursement for Travel and Subsistence Expenses: http://www.cg.sc.gov/guidanceandformsforstateagencies/Documents/DisbursementRegulations07242012.pdf

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http://www.cg.sc.gov/guidanceandformsforstateagencies/Documents/DisbursementRegulations07242012.pdf


Travel Checklist

* * * THIS CHECKLIST IS NOT REQUIRED FOR REIMBURSEMENT * * * Supervisors who authorize reimbursement of travel for Board employees are responsible for ensuring that the travel is in compliance with state law, regulations and Board policy and that travel expenses were incurred with the same care that a prudent person would exercise in traveling on personal business. Supervisors may want to answer the following questions as a means of checking particular travel against the most frequently encountered rules and guidelines. Until all applicable questions can be answered “yes,” a supervisor must not approve a travel or payment request. This checklist is for the supervisor’s and his or her organization’s use and is not required for Internal Operations to process payment. A supervisor’s signature on travel payment documents is sufficient attestation that the travel is in compliance with applicable rules and guidelines.

Statement Answer: Yes, No, or Not Applicable

Out-of-State and Conference Travel 1. If travel is out-of-state, was it approved by the Chief of Staff? 2. Is the amount requested as reimbursement for “out-of-state” lodging: (a) equal to or

less than the applicable rate set by the US General Services Administration (GSA), or (b) approved in writing by the Board’s Executive Director?

Transportation 1. Was the mode of travel used the most economical alternative? (see note below) 2. Is mileage claimed for the most direct route practicable? 3. If mileage is claimed at 57.5¢ a mile, was a State Fleet vehicle unavailable or

impractical? If yes, attach the Certificate of Non-Availability from SFM or other justification to the Travel Support Document. (See page Error! Bookmark not defined. for more information.)

4. Is the mileage rate used to calculate reimbursement in compliance with rates published by the Office of the Comptroller General or with the Appropriations Act and subsequent proviso for the time of travel?

Lodging 1. Is the amount requested for lodging expenses attributable only to the employee? 2. Is the amount requested as reimbursement for lodging: (a) equal to or less than the

applicable rate set by the US General Services Administration (GSA), or (b) approved in writing by the Board’s Executive Director?

NOTE: If an employee travels often by privately owned vehicle (POV) as a part of his or her job, a written analysis must be maintained documenting that use of the POV at the rate applicable during the time of travel is more economical than leasing a vehicle from State Fleet Management

Traveler’s Name Signature, Supervisor Authorized to Approve Travel Reimbursement

Dates of Trip Print: Supervisor’s Name

Destination and Purpose of Trip



Travel Advances Purpose: To establish procedures for Divisions of the Budget and Control Board regarding the advance of funds to individuals for the purpose of travel relating to official State business. Procedures: A. The Appropriations Act provides authority for advance travel payments. The primary purpose for providing cash

advances to employees who are traveling on official State business is to relieve the financial burden of the traveler. Travel advances must be submitted a “Travel Advance Request” form. The form is located on the Office of the Comptroller General website at the following link: http://www.cg.sc.gov/guidanceandformsforstateagencies/Pages/travelformsmileagerate.aspx

B. Budget and Control Board Regulation 19-101.19 regarding travel advances states that:

• No travel advance shall be made to an employee for travel within the State of South Carolina, without the specific approval of the Budget and Control Board.

• No travel advance shall be made for more than 80% of the estimated amount of meals and lodging. Departure and arrival times will determine the amount allowable for meals.

• No advance shall be made in instances where 80% of the estimated travel expense does not exceed $250.00.

1. Travel advances shall be repaid within 30 days after the trip is taken. Requests for reimbursement associated with travel for which a travel advance was made (i.e. actual travel expenses exceeding the amount of the advance) must not be encumbered.

2. Complete a “Travel Advance Request” form. The form must be approved by a person authorized to

approve travel reimbursements.

3. Send an original “Travel Advance Request” form to Internal Operations at least 14 days prior to the beginning of the departure date of the trip.

4. When the employee returns from the trip for which a travel advance was made, a Travel Support

Document must be completed recording the actual travel expenses with the proper lodging receipts and other supporting documentation. Travel Support Documentation must be submitted within 30 days after the end of the trip or the end of the fiscal year whichever comes first. • If the total expenses on the Travel Support Document exceed the travel advance then the "Grand

Total" field will reflect the amount due the employee. (Actual expenses minus advance). • If the total expenses on the Travel Support Document are less than the travel advance, a check from

the employee payable to the State Treasurer in the amount of funds not used from the original travel advance must be attached to the Travel Support Document.

5. Send the approved Travel Support Document (with check if applicable) to Accounts Payable.

6. If an employee fails to comply with # 4, no other Travel Support Document can be processed until the

expenses related to the travel advance have been cleared.

7. Travel Support Documents related to the documentation of travel advance expenses must not be encumbered.


http://www.cg.sc.gov/guidanceandformsforstateagencies/Pages/travelformsmileagerate.aspx


Direct Payment to Hotels/Motels Purpose: Provide a procedure allowing Divisions to make direct payment to hotels/motels for lodging accommodations. Procedures A. Direct payment to hotels/motels will be allowed for lodging only. Telephone bills and meals cannot be included in

a direct billing. B. When an employee submits a Travel Support Document for reimbursement of other expenses related to the trip, he

or she must state that lodging expenses were direct billed by the hotel (specify the name of the hotel). C. Each employee must be made aware of the fact that he or she must sign the hotel lodging receipt upon checking

out of the hotel. D. To process the remittance to the hotel, the following documents will be required:

a. A hotel invoice b. A copy of each employee's lodging receipt c. OCG Form B d. A direct bill memorandum

E. The direct bill memorandum must identify the reason for the direct billing, the name and address of the hotel, the

inclusive dates of service and the employee names and id numbers covered by the direct bill agreement.



Financial Reports Purpose: To establish procedures for Divisions of the Budget and Control Board to request Financial Reports. Procedures: Divisions may use ECC, Business Warehouse or Business Objects for reporting from SCEIS. Reports may also be compiled from the BCB Access Database. Contact Jason Epting (737-3061 or [email protected]) for information on access to your Division’s records, the various reports available and/or training on the Access Database. SCEIS Business Warehouse or Business Objects reports may be requested from Internal Operations General Ledger by contacting Renee Herndon at [email protected].


