Travel expenses reimbursement should follow strict procedures, including approval before expenses occur, voucher collection and reimbursement application after expenses occur, and final review and payment.

I. Examination and approval before travel expenses occur

Before going on a business trip, employees of government agencies and units should submit travel expenses budget applications to their units according to the reasons, destinations, time and other factors. The unit leader or financial department shall examine and approve the application to ensure that the business trip reason is reasonable and the budget amount is appropriate.

ii. voucher collection and reimbursement application after travel expenses

during business trips, employees should properly keep all vouchers related to travel expenses, such as tickets, accommodation invoices, catering invoices, etc. After the business trip, employees should fill out the travel expense reimbursement form and attach relevant vouchers according to the format and requirements stipulated by the unit.

iii. review and payment of travel expenses reimbursement

after the employee submits the reimbursement application, the financial department of the unit will review the reimbursement form and attached vouchers. The contents of the audit include the authenticity and compliance of the vouchers, and the consistency between the reimbursement amount and the budget. After the approval, the financial department will pay the reimbursement to the employee's personal bank account.

in the process of reimbursement of travel expenses, employees should strictly abide by the standards and requirements stipulated by the unit, and may not falsely report or impersonate travel expenses. At the same time, the unit should also strengthen internal management to ensure the compliance and transparency of travel expenses reimbursement.

To sum up:

The reimbursement for travel expenses of government agencies and units should follow strict procedures and regulations, including approval before travel, voucher collection and reimbursement application after travel, and review and payment of reimbursement. Employees should abide by the regulations of the unit to ensure the compliance of expenses; Units should also strengthen internal management to improve the transparency and efficiency of travel reimbursement.

Legal basis:

Article 6 of the Measures for the Administration of Travel Expenses of Central and State Organs

stipulates:

Inter-city transportation expenses shall be reimbursed according to the level credentials of the means of transportation, and the booking fee, the approved transfer or refund fee and the traffic accident insurance premium credentials of the means of transportation shall be reimbursed. Accommodation expenses are reimbursed according to the invoice within the standard limit. The food allowance is reimbursed according to the standard of the business trip destination, and the food allowance during the journey is reimbursed according to the standard of the last arrival at the destination on the same day. The transportation expenses in the city shall be reimbursed according to the prescribed standards. If the travel expenses are not paid according to the provisions, the overspent part shall be taken care of by the individual.

Article 14 of the Accounting Law of the People's Republic of China

stipulates:

Accounting vouchers include original vouchers and accounting vouchers. To handle the economic and business matters listed in Article 11 of this Law, original vouchers must be filled in or obtained and submitted to accounting institutions in time. Accounting institutions and accountants must examine the original vouchers in accordance with the provisions of the unified national accounting system, and have the right to reject the untrue and illegal original vouchers and report to the person in charge of the unit; The original vouchers with inaccurate and incomplete records shall be returned and required to be corrected and supplemented in accordance with the provisions of the unified national accounting system. All the contents recorded in the original documents shall not be altered; If there is an error in the original voucher, it shall be reopened or corrected by the issuing unit, and the correction place shall be stamped with the seal of the issuing unit. If there is an error in the amount of the original voucher, it shall be reopened by the issuing unit and shall not be corrected on the original voucher. Accounting vouchers shall be prepared according to the audited original vouchers and relevant materials.