When this guide is useful
An employee receives travel money before the itinerary and receipts are complete.
The distinction that matters
Business connection, substantiation and return of excess are separate requirements. Paying an advance does not establish that the final reimbursement qualifies.
A worked situation to investigate
A practice sends a clinician to a conference, advances travel funds and later discovers the hotel refunded one night.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.