Audit 380251

Per 2 CFR 200.475: “(a) General. Travel costs include the transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business of the [District]. These costs may be charged on an actual cost basis, on a per diem or mileage basis, or on a combination of the two, provided the method used is applied to an entire trip and not to selected days of the trip. The method used must be consistent with those normally allowed in like circumstances in the [District]'s other activities and in accordance with the [District]'s established written policies. Notwithstanding the provisions of 2 CFR 200.444, travel costs of officials covered by that section are allowable with the prior written approval of the Federal agency or pass-through entity when they are specifically related to the Federal award. (b) Lodging and subsistence. Costs incurred by employees and officers for travel, including costs of lodging, other subsistence, and incidental expenses, must be considered reasonable and otherwise allowable only to the extent such costs do not exceed charges normally allowed by the [District] in its regular operations as the result of the [District]'s established written policy. In addition, if these costs are charged directly to the Federal award documentation must justify that: (1) Participation of the individual is necessary for the Federal award; and (2) The costs are reasonable and consistent with the [District]'s established written policy.” In addition, per the District’s travel expense policy, “When federal funds are used for travel, the district must be able to justify the necessity of the travel to the federal program and demonstrate that the costs incurred were reasonable and consistent with the district's travel policy. Therefore, district staff or Board members using federal funds for travel must provide sufficient documentation to the superintendent or designee who oversees the applicable federal program. Such documentation may include, but is not limited to, the following: (1) An agenda of the event attended; (2) A list of attendees at the event; (3) A written statement justifying the expense; (4) Evidence of prior written approval for the expense. The superintendent or designee may require additional information when he or she determines it is necessary.”