Foreign currency expenses in DTS: receipts, rates, and fees

Keep the receipt and the conversion evidence

For each expense, keep the original amount and currency, transaction date, vendor receipt, and documentation supporting the USD conversion. DTS Guide 3 directs travelers to enter the dollar equivalent using the actual official exchange rate received when currency was exchanged.

If a travel card statement provides the settled USD charge, keep that with the vendor receipt and reconcile the entered amount to the documented transaction, following your travel office's requirements. The statement helps support conversion and payment; it does not replace an itemized vendor receipt.

For cash purchases, retain the currency-exchange receipt and enough information to explain the rate used. If documentation is missing or a trip involves multiple cash exchanges, ask your AO what substantiation is required before using an estimated rate.

Check which way the exchange rate is written

A rate may be written as dollars per foreign unit or foreign units per dollar. Multiplying by the wrong direction can produce a plausible-looking but incorrect amount.

Check currency codes as well as symbols. A dollar symbol can mean USD, CAD, AUD, or another currency. A printed “$” alone is not enough to establish U.S. dollars.

Enter and document the USD amount in DTS

1. Choose the expense type that matches the actual purchase.
2. Enter the actual expense date and supported USD amount.
3. Attach the original vendor receipt and the relevant exchange or settlement evidence.
4. Add a short note identifying the original currency, amount, conversion basis, and any separate fee.
5. Review imported GTCC transactions so you do not add the same expense a second time manually.

For example: “Original fare €200; settled USD charge $224; vendor receipt and card transaction attached.” Use this wording only when those facts describe your expense.

Distinguish conversion fees from exchange losses

JTR Table 2-24 covers currency-conversion fees. Necessary conversion fees can be reimbursable under the applicable conditions, but currency-conversion losses are not a separate reimbursable expense.

Dynamic currency conversion occurs when a merchant offers to bill a foreign purchase in USD. The JTR says those merchant conversion fees are not separately reimbursable; they are included in the overall expense cost. Do not add a fee again if it is already part of the amount entered.

A separately documented eligible card or currency-exchange fee needs its own review. Check what the statement actually charged, the applicable DTS expense type, and whether it is already included in another total.

Foreign hotel taxes belong in lodging

For lodging in a foreign area, include lodging taxes in the nightly lodging cost and compare that amount with the applicable allowance. Do not put those same taxes on a separate CONUS/non-foreign lodging-tax expense.

Non-foreign OCONUS locations follow a different tax treatment. Hawaii and Alaska are OCONUS but not foreign. Use the lodging tax guide for that distinction.

If a hotel folio contains room service, parking, deposits, taxes, and payments, convert and classify the actual expense components accurately. A payment settling the folio is not a second expense.

Final check for an OCONUS voucher

• The original currency is identified correctly.
• The receipt remains readable, with an explanation or translation if needed for review.
• The USD amount has supporting exchange or settlement evidence.
• The rate direction and arithmetic are correct.
• Fees are eligible and counted only once.
• Foreign lodging taxes are included in lodging, without duplicating them elsewhere.
• Refunds and credits are reflected in the final claim.

Reference-rate tools are useful for preparation. Reconcile their results to the documentation required for the final certified voucher instead of assuming every estimate will match a card settlement.