Section 3-10-12 - Travel expense accounting and reporting(a) Travel advances: (1) Payments of travel advances are accounted for as expenditures at the time the related travel advance vouchers are paid. One copy of any approval required under section 3-10-4 must support a voucher for payment of a travel advance.(2) On the accounting records of the comptroller, payments of travel expenses are not recorded as advance receivable; the respective expending agencies are responsible for accounting for the advances as receivable for the purpose of settlement upon completion of travel.(3) Any person receiving a travel advance must report to that person's expending agency the actual travel expenses incurred. The "Statement of Completed Travel", issued by the Comptroller, may be used for this purpose, and must be accompanied by any supporting expenditure details and related receipts.(4) Expending agencies are responsible for obtaining and depositing any overadvanced amounts due to the State under this chapter.(5) When additional payments are due to the traveler for underadvanced amounts, the voucher for the additional payment must be supported by a statement of completed travel, any expenditure details, and any related receipts applicable to amounts to be reimbursed to the traveler.(b) Travel without advances: (1) Payments of travel expenses not involving travel advances are accounted for as expenditures at the time the vouchers are paid for the actual travel allowances under section 3-10-10. One copy of any approval required under section 3-10-4 must support each voucher for payment.(2) Any person traveling on an "overnight" basis must submit, for voucher support, a statement of completed travel. A person traveling on a "less than overnight" basis must submit, for voucher support, a statement entitled "Statement of Intra-State Travel Completed", issued by the Comptroller. The statement must include any expenditure details and any related receipts applicable to amounts to be reimbursed to the traveler.[Eff 6/01/81; am and comp JUL 23 1999] (Auth: HRS § 40-13) (Imp: HRS § 40-13)