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What Are Internal Controls?

Internal control helps an entity:

Run its operations efficiently and effectively
Report reliable information about its operations
Comply with applicable laws and regulations

Source: GAO Green Book (pg 2) GAO.gov/greenbook

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Types of Internal Controls

Preventive controls: proactive controls to prevent and deter unwanted acts.

Segregation of duties;
Proper authorizations;
Adequate documentation; and
Physical security over assets.

Detective controls: detect unwanted acts that have already occurred.

Supervisory review;
Reports that identify the occurrence of specific transactions or events;
Routine spot-checking;
Variance analysis;
Control self-assessment; and
Audits.

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Travel & Reimbursements

OEDIT Travel Policies

OEDIT Intranet> Accounting> Travel> Offices of the Governor Travel Policy

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Travel | For the Good of the State

Relevant Statutes CRS 24-9-104(2) and 24-30-202(20.1) & (26)

Key Reminders:

For State Business Only
Only for the time period necessary
Completed using the most economical means
Is approved by the approving authority
Expenses are reasonable under the circumstances

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Most Economical Means?

Merriam-Webster definition of “economical”

marked by careful, efficient, and prudent use of resources : thrifty
operating with little waste or at a saving

Consider the “whole” cost of the travel, items to consider:

Actual Costs
Value of traveler’s time
Time & Intensity of travel
Commonly traveled route
Proper planning for best rates

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Travel | Required Authorizations

All travel must be approved by your supervisor

and approvals submitted to Accounting;

ALL out-of-state travel must be approved by ED / Director of Operations;
ALL international travel & Washington DC travel must be approved by ED / Dir. of Ops and GOV’s Chief of Staff.

OIT authorization required to access state email and network while overseas

No trip may be booked without prior written authorization
Traveler must use actual costs of travel

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Travel | Single Day

Fleet Car recommended
Personal vehicle - use mileage rate.
Taxis / rideshare use actual rate
Per diem Traveler may NOT claim per diem (NEW in FY24)
Eligible for reimbursement within metropolitan area to non-state locations

When starting the day from home location, regular commute must be removed

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Travel | Mileage

May receive mileage reimbursement for any and all work travel
The mileage reimbursement rate is $0.59 per mile - 2WHD only
In-State Travel: Using the “difference” between your Regular Work Location & Residence

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Calculating Mileage

Know Your Regular Work Location

In-Person / Hybrid;
Remote without a geographic work area; or
Remote with a geographic work area.

In-person / Hybrid Work Location:

Use the actual mileage from the regular work location to the temporary work location
Use the actual mileage subtracting regular commute if starting at traveler’s residence per leg

Remote without a geographic work area:

Use the actual mileage from the employee’s residence to the temporary work location, and subtract 50 miles per leg

Remote with a geographic work area:

Use the actual mileage from the employee’s residence to the temporary work location

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Commuting Mileage

Regular Work Location is your primary place of work (the Capitol Building for most GOV)
If starting work travel from home, must remove the distance of your typical commute from your final reimbursement
Example: Round trip from home to work event is 36 miles. My typical commute to the Capitol is 20.1 miles.

My reimbursement is for 36 miles <minus> 20.1 miles <times> $0.59 mileage reimbursement.
Or $9.38

Remove regular commute when traveling to the airport as well

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Travel | Traveling Away from Home

Overnight travel & per diem may be claimed only if the travel occurs

50 miles away from the Office, and
The work day lasts longer than 14 hours, (including travel)

Per diem based on location and determined by US General Services Administration (GSA)
Hotel lodging maximum reasonableness is determined by the GSA
Traveler may claim meals based on travel start & end times:

Breakfast if departure is prior to 5am
Lunch if departure is prior to 11am or return is after 1pm
Dinner if return is after 8pm

Traveler should provide a copy of conference agenda, if meals are provided traveler is not eligible for per diem

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Travel | Airfare

Most economical means of air travel

May use Frosch Travel, Christopherson Travel, Dumonde Travel

Allowable for reimbursement

Fees not included in the airfare
Baggage fees
Seats with extra leg room and assigned seats if reasonable

Non-allowable for reimbursement

Early boarding fees, first or business class, trip cancelation insurance

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Travel | Rental Cars

Use State Price Agreement w/ Hertz or Enterprise

Provides the most protection

When possible, book using the State Purchase Card
If State Price Agreement is not possible purchase liability insurance in the amount of $1,000,000.
Add-ons such and upgrades such as satellite radio, GPS, etc prohibited
Scooter, bicycle, or e-bike rentals prohibited

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Travel | Lodging

Book lodging within the metro area (50 miles) of the temporary work location

most economical rule applies

Should try to not exceed the GSA maximum lodging rate for the metro area

If traveling to Alaska, Hawaii, or US Overseas territories, Dept of Defense
If traveling internationally use the State Department max lodging rate

If GSA lodging rate is unavailable, additional justification is required
May rent a campsite at state or national parks only
No short-term rentals such as AirBnB or VRBO allowed

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Travel | Personal Travel

Add-on personal travel is allowable if approved and reasonable
Personal must be paid personally

OEDIT may seek reimbursement

Reimbursement made for the lowest cost option of travel

Collect cost estimates on original work travel date
Reimbursed for lower amount

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Travel | Non-Allowable Reimbursements

Alcohol, and recreational or medicinal marijuana expenses
Entertainment expenses
Personal expenses incurred primarily for the benefit of the traveler and not related to State business
Political expenses
Traffic fines and parking tickets
Premium add-on airline costs, unless pre-approved by department/IHE
Certain insurance coverage

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Non-Allowable Insurance

State does not provide insurance if you use your personal credit card. If possible, use a state PCard. The following is unallowable for reimbursement or payment:

Collision damage waiver on rental vehicles
Supplemental liability insurance (except the $1,000,000 as mentioned earlier)
Trip cancellation insurance
Personal accident and personal effects insurance on rental vehicles
Supplemental life insurance for airlines

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Travel | Boards & Commissions

Reimbursement Allowable unless unallowable by B&C’s statute
All State Fiscal Rules, Controller Policy, and Dept Policy in effect
Use IAR in Salesforce to submit a vendor setup request and attach excel travel reimbursement form for non-employee travel reimbursement