How to Record OCONUS Spouse Travel Costs
Records travel expenses for spouses on OCONUS assignments, which are typically unallowable under FAR 31.205-46.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Unallowable Travel Expense | Expense | 4,500.00 | - |
| Accounts Payable | Liability | - | 4,500.00 |
💡 Accountant's Note
Travel costs for family members or spouses are generally unallowable and must be segregated in a separate account to ensure they are excluded from indirect rate calculations.
Practitioner & Systems Framework
💻 ERP Architecture
Set up a specific unallowable sub-account within the travel expense parent account.
⚠️ Audit Flags
Large travel reimbursements to employees shortly after relocation or assignment changes.
📄 Required Documentation
Travel authorization, receipts, and a record of the FAR exclusion applied.
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