N.J. Admin. Code § 6A:23A-7.6

Current through Register Vol. 56, No. 23, December 2, 2024

Section 6A:23A-7.6 - SBA responsibilities regarding accounting for travel

(a) The SBA, or designee, shall prepare itemized travel budgets by function and object of expense for each cost center, department, or location maintained in the school district's accounting system, as applicable, as part of the preparation of and documentation for the annual school district budget. The aggregate amount of all travel budgets supported by local, State, and Federal funds shall not exceed the district board of education approved maximum travel expenditure amount for the budget year as required pursuant to N.J.A.C. 6A:23A-7.3.

(b) The SBA, or designee, shall maintain separate accounting for school district travel expenditures, as necessary, to ensure compliance with the school district's maximum travel expenditure amount. The separate accounting tracking system may include, but need not be limited to, a separate or offline accounting of such expenditures or expanding the school district's accounting system. The tracking system shall be sufficient to demonstrate compliance with the district board of education's policy and this subchapter, and shall be in a detailed format suitable for audit.

(c) The SBA, or designee, shall review and approve the cost and supporting documentation required by this subchapter and submitted by the person(s) having incurred travel expense.

1. The SBA, or designee, shall not approve or issue payment of travel expenditures or reimbursement requests until all required documentation and information to support the payment has been submitted, and shall not approve any travel expenditure that is supported by local, State, or Federal funds, would exceed the district board of education approved maximum travel expenditure amount for the budget year when added to already approved travel expenditures.

2. If the district board of education travel policy establishes an annual maximum amount per employee for regular school district business travel pursuant to N.J.A.C. 6A:23A-7.3(b), and that amount has been fully expended, the SBA, or designee, shall not approve or issue payment of any expenditure for regular business travel for that employee without pre-approval of the travel event by the district board of education.

(d) The SBA shall be responsible for the adequacy of documentation of transactions processed by the SBA's staff and the retention of the documentation to permit audits of the records.

N.J. Admin. Code § 6A:23A-7.6

Amended by 49 N.J.R. 1038(a), effective 5/1/2017

Amended by 56 N.J.R. 2141(a), effective 11/4/2024