Internal controls can carry a cost. The rate for any locality of travel within or outside the U.S. for the incidental expenses only deduction is $5 per day. DOF has adequate internal controls over its travel expenses. The Canada Revenue Agency (CRA) provides a long list of allowed business expenses.By law, you are required to save all your receipts, and you should also have a good internal audit process for evaluating the validity of those receipts. Restrict access to sensitive traveler information to the appropriate staff. Expense reimbursement … • Travel expenses; • Budget process; and • Annual congregational audit or review Procedures should be established in a manner that ensures proper segregation of duties. The CFPB’s Travel … The special meal and incidental expenses rates for taxpayers in the transportation industry are $66 for any travel locality within the continental United States and $71 for any travel locale outside the continental U.S. UC San Diego travel policy, as published in Blink, is decisive. Internal controls are the financial processes and procedures that enable the organization to safeguard its assets. internal controls for its government travel card (GTC) program, including centrally billed accounts, to ensure the proper, ... and pay for official travel and other travel-related expenses and receive reimbursements for authorized expenses. Administrator's Responsibilities Handbook, 1441 Research Park Dr. Davis, CAHours: Mon–Fri Strengthen the IRS travel card program internal controls. All rights reserved. The control assessment can then also be summarized to develop an action plan to strengthen the internal control structure. Internal Audit Report – Employees Travel & Subsistence Expenses 2014/15 Page 3 The requirement to pre-authorise travel claims needs to be reviewed given the significance non-compliance and whether it reflects current working arrangements. Did you know that UC Davis pays approximately $4 million in invoices each day? Most internal control procedures are based on common sense. ... By counseling business owners on the importance of internal controls … The most effective procedures are those that have the greatest segregation of duties. You maintain accountability when you properly authorize, review, and approve expenses that make the best use of public funds and comply with university travel policy. Take advantage of the right technologies. Thank you for contacting us about a better way to manage travel, expenses or invoices. Foreign Travelling Expenses: 2.7.1: Check whether the travel was for the purpose of business. The management team members must all use time sheets themselves, get approval for travel expenses, have their credit cards scrutinized. Perform monthly ledger reviews to confirm payment of approved charges. Potential consequences if review and reconciliation is not performed: Improper charges made to your department budgets, Disallowances resulting from costs charged to incorrect accounts/funds, Payments made for items or services not provided. Ensure that the travelers and travel preparers leverage the training toolsavailable. to provide an audit trail Perform reconciliation of accounts regularly Develop automated controls such as valid date ranges or dollar-value limits Implement budget and cash-flow projection reports and a regular comparison of budgeted against INTERNAL CONTROL SELF-ASSESSMENT CHECKLIST Yes No N/A Controls Over Travel 85. These are relevant considerations when taking travel … Your department is required to have different people involved in handling travel expenses. At the same time, there is an acknowledged . Reviews are conducted to ensure vouchers and invoices are processed according to regulatory requirements and ensure the expenses are included in gross income for tax compliance. They facilitate the purchase of goods and are indispensable for travel and entertainment expenses. Can you suggest any articles that specifilcally discuss the implications of internal controls for travel expenses? Travel advances are not available to standard travel cardholders. Employees can incur significant expenses in performing their duties. Understanding current processes and internal controls related to the submission, approval and monitoring of reimbursed business travel expenses. Periodically review and update signature authorizations. It has been adapted to UC San Diego's organization, delegation of authority, terminology, chart of accounts, and processing applications. Copyright © The Regents of the University of California, Davis campus. The process by which travel is requested and reimbursement for travel and entertainment expenses were found to be a highly visible and documented. We are thinking: Ensure travel expense reports are compliant with … Use a consistent travel booking service such as American Express Global Business Travel to help control costs. This document outlines risks and controls common to the 5.2.3: Manage Travel and Entertainment Expenses process in a risk control matrix (RCM) format. 2.7.2: Check the nature of the expenses covered under foreign traveling expenses and verify that the payment has been made in foreign currency. The use of the travel card for non-official expenses may result in disciplinary … Exception 1—No substantial control. Internal controls to promote the use of the card and to protect against fraud, waste, and abuse. For details, contact. This Internal Controls Checklist is similar to what auditors might use when performing a review of your department’s internal controls. Grantees will find this resource useful when maintaining internal control for cash disbursements. Per UCOP BFB G-28, under no circumstances shall expenses for personal travel be charged to, or temporarily funded by, the university, unless otherwise noted in the bulletin. What internal controls are you using with Concur Expense (and/or Travel)? Establish travel reimbursement guidelines. UC Davis spends approximately $48 million on travel and travel-related expenses annually. By using proper internal controls, you can ensure that goods and services are received, and payments are properly processed. Hi, SOX does not specifically address the sub-processes for travel expense reimbursement and/or delegation of approval authority. How is this done? All rights reserved. Note: Additional practices apply to the UCSD Travel Event Planner System (EPS) program. Technologies that can increase policy compliance come in many forms. Left unchecked, … Increasing awareness of internal controls, as they relate to advances, prepaid expenses and other assets. Following best practices optimizes security for travelers and sensitive information. Audits Having a third party review purchases, financial … 8 a.m. – 5 p.m.Phone: All travel must be properly authorized and all travel expenses must serve a business purpose. SAP Concur integrates all your expense data, so you can manage spending wherever, whenever it happens. However, the nature of credit cards creates unique risks that require careful consideration. need for greater visibility and control over the Travel and Expenses (T&E) process. 1 Reply Last reply . Travel and entertainment (T&E) expenditures are often a significant business expense and may determine the difference between generating a profit or loss for the period. Comparisons of actual expenses … Travel advance - A prepayment of estimated travel expenses paid to an IRS employee in advance of authorized official IRS travel. This represents challenges for the employee and the employer alike. WHY AUDIT INTERNAL CONTROLS OVER TRAVEL AND ENTERTAINMENT (T&E) EXPENSES? Copyright © 2021 Regents of the University of California. UC San Diego travel policy, as published in Blink, is decisive. INTRODUCTION . Per UCOP BFB G-28, under no circumstances shall expenses for personal travel … Travel expenses must serve a business purpose, with no personal benefit to the traveler. The Travel and Transportation Reform Act of 1998 (Public Law 105-264) mandates use of the Government Travel Charge card for employees on official government travel. The portion of the travel advance that exceeds the travel expenses claimed on an approved travel voucher becomes a debt to the employee. A small business frequently incurs expenses related to employee travel, meals, customer relations, and other necessary items. All travel must be properly authorized and all travel expenses must serve a business purpose. Checklist of Internal Controls 3 Financial Data Integrity Use sequentially numbered business forms (checks, orders, invoices, etc.) Procedures. Captio is the leading platform for managing travel expenses. Likewise, each audit may require different audit procedures to ensure that we can gather sufficient appropriate audit evidence to make a conclusion. This includes expenses, revenues, inventories, personnel and other types of transactions. Require that all travel expenses be approved by a supervisor in advance and that all expense reimbursement forms include receipts. We have received your request for information, and we will be in touch with you soon. Guide to Internal Controls Updated January 2021 ... All travel expenses should comply with the Policy Statement for Travel Advances & Travel Expenses in order to be reimbursable. 2. Review the Travel tab, Travel at UC San Diego on UC Learning, and travel demosin Blink. The travel card program, including the authority to require reimbursements to issuers of contractor-issued travel … Potential consequences if your assets have not been secured: Unauthorized use of the UCSD Travel Card (personal liability) or EPS program (department liability), Unauthorized use of sensitive traveler information. Credit cards can be an invaluable financing tool for your business. Travel and Expenses Policy 3 2.1 Safety and security Safety and security are always important and particularly so when travelling. Credit cards are a common and convenient way to pay for many travel-related expenses, such as plane tickets, hotel rooms, car rentals, and conference registrations. This training program will address why internal controls over travel and entertainment (T&E) expenditures are a critical component of the control environment. a. b. Guidance for Tracking Fiscal Impacts from COVID-19 Activity, Ensure that the travelers and travel preparers leverage the, Accountability, authorization, and approval. We are in the process of implementation. sec charges former cfo with evading internal controls to pay for unauthorized travel and entertainment expenses On September 28, 2012, the Securities and Exchange Commission filed a partially-settled civil injunctive action in the U.S. District Court for the District of Minnesota against Subramanian Krishnan (Krishnan). Internal controls continue to be … With this level of volume, it's important to always use proper internal controls… Use C… Related products . As a result of Mr. Beale’s guilty plea, the EPA initiated an internal review and issued a report—2014 Internal Control Assessments - Travel, Payroll, Parking and Transit. Reply Quote 0. Travel expenses. The rate for any locality of travel within or outside the U.S. for the incidental expenses … The resources below assist department management with meeting their responsibility for having internal controls in place that provide reasonable assurance in achievement of the following objectives: Based on these audit findings, Boyland is required to repay the state $67,497 in mileage reimbursement and per-diem payments. Review costs to ensure that they are properly classified and recorded. Ensure that approvers do not approve their own costs or costs for those they supervise. Internal controls are established to ensure the relocation program is managed effectively. Perform monthly ledger reviews to confirm payment of approved charges.Best practices: For questions on travel, contact Travel & Entertainment. Identifying current expense reimbursement policies through reviewing the Travel Expense Reimbursement Policy. For information about entertainment activities, contact Travel and Entertainment, (858) 822-0202.For information on internal control practices, contact Arlynn Renslow, (858) … This is due to the understatement of expenses would make the co… 2. Personal use of the travel card or using the travel card to pay for someone else's travel expenses is prohibited. For a firm with a large sales force, for example, close monitoring of claimed expenses against company rules and standards ensures that funds arent lost to inappropriate s… Internal controls will include a review of the travel card program at least annually. Timely reconciliation activities ensure that travel costs are accurate and appropriate. 530-757-8516. Executives with responsibility for the T&E function cite difficultiesin ... Employees cannot incur any travel expenses … A company’s internal controls may be minimal or extensive, and the accounting department may develop its own standards and procedures based on staffing and workload. cross-border business travel demanded of employees continues to rise. Note: Travelers cannot approve their own expense claims, or the expense claim of a direct or indirect supervisor. Travel expenses defined. Employees are required to use the travel card for ONLY official expenses and travel related expenses away from the official duty station for which a travel … Sample risks include: Travel expense procedures are inconsistent. However, you can recover this cost through the section 179 deduction (the deduction allowed by section 179 of the Internal … Two myth busters guides about what’s claimable on travel and expenses in the UK 9. UC San Diego 9500 Gilman Dr. La Jolla, CA 92093 (858) 534-2230 I have to agree with Mark to keep the entire process in house for control, monitoring and less out of pocket expenses. Last Updated: June 26, 2020 2:38:21 PM PDT, For information on internal control practices, contact, UC San Diego 9500 Gilman Dr. La Jolla, CA 92093 (858) 534-2230, Ensure that the travelers and travel preparers leverage the, Approve travel preauthorization and the expense claim. Internal controls are policies and procedures companies use to help prevent errors and fraud, which can include theft, embezzlement, favoritism or math errors in financial documents. It is important to establish well-written and clear policies for employee expense reimbursements, since a good system of internal control … Performing detailed testing around a sample of reimbursed expense … An understanding of internal controls as they relate to accounts payable and expenses; Risk assessment of accounts payable and expenses at the assertion level; Documentation of any accounts payable and expense control deficiencies; Accounts payable and expense audit program; An aged accounts payable detail at period-end Potential consequences if accountability does not exist: Damaged public image if costs are inappropriate, Unauthorized, unnecessary, or fraudulent payments, Improper charges to designated fund source resulting in unauthorized use of funds. The plan entails a review of the systems and controls operating over the ... Foreign Travel, Taxi, and Other Expenses) incurred between 1st April 2007 and 31st March 2008 by the GLA was approximately £145,000 for Senior Employees and £76,000 for Members and the Mayor. It helps companies and their workers to better control their costs and uncover new opportunities for savings. • Internal controls over expenditures related to P-Cards and Credit Cards. Review fund restrictions to assure that expenses are allowable and appropriate. For questions on internal control practices, contact Controls & Accountability. Budget Controls Budgets exist to keep costs in-line with the business goals such as sales targets, business development, customer relationship goals and more. Your department is required to have different people involved in handling travel expenses.Have different people: You maintain accountability when you properly authorize, review, and approve expenses that make the best use of public funds and comply with university travel policy.Requirements: Following best practices optimizes security for travelers and sensitive information.Best practices: Timely reconciliation activities ensure that travel costs are accurate and appropriate. Internal controls over travel expense reimbursements are designed to provide reasonable assurance that disbursed travel funds have been utilized appropriately. They will help you plan, adopt policies, save costs, and limit … Require that all travel expenses be approved by a supervisor in advance and that all expense reimbursement forms include receipts. where you believe certain internal controls need to be improved. Audits. Travel expenses were processed in accordance with DOF travel procedures, as well as with the written procedures of the Mayor’s … An effective system of internal controls is supported by best practices including, but not limited to: Segregation of Duties – To prevent the occurrence of undetected errors or fraud, responsibilities must be divided so that one individual does not control … The risk that we usually have with the expense accounts is the material understatement of expenses. Although the topic of travel and entertainment abuse is not one that management likes to address, it is a very important indicator of the adequacy of a company’s control environment. Define clearly who is responsible for what. In addition to the indictment for submitting fraudulent travel expenses, Boyland has two other pending charges … For any request to approve an exception to travel policy, include a detailed explanation of why it is necessary. Without proper internal controls and processes, credit cards can be used to misappropriate assets without … If you spend funds on university business travel, learn best practices for travel-related spending. M. milan last edited by . Travelers must follow UC Davis travel policy requirements to be reimbursed for their travel. Having been on both sides of the coin, I am familiar with bridging together the travel process, accounts payable and internal control of expenses. Expense auditing is a fundamental risk management task thats often critical to a companys profitability. 1. 3. It can be used during reviews as a checklist that will help you to quickly assess the types of internal controls being employed within a particular process. We usually perform the audit of expenses by testing various audit assertions including completeness, cut-off, accuracy, and occurrence. The checklist should be completed by individuals accountable for the particular business process. For example: As of April 24, 2014, the EPA … Establishing and implementing an appropriate internal control involves conducting an assessment and a cost-benefit analysis to ensure both that it will work … ... Are there any other internal controls that are appropriate? Thanks. Maintain a travel reimbursement policy or guidelines that govern this activity. Successful internal control systems address a number of issues. University of California, Davis, One Shields Avenue, Davis, CA 95616 | 530-752-1011. Emphasize the importance of ethics and controls at staff meetings, and demonstrate that everyone follows the rules, all the time. Internal control is at the core of State government fulfilling its mission and accomplishing its goals. Costs and expenses of all operating units must be maintained under budgetary control. 5. Require original receipts for all reimbursable expenses. Because expenses reduce revenue, basic audit procedures help preserve the bottom line, particularly when processing expense reports, which is a common task for bookkeepers and accountants. prohibited … DIRECTIVE #6: TRAVEL, MEALS, LODGING, AND MISCELLANEOUS AGENCY EXPENSES . It has been adapted to UC San Diego's organization, delegation of authority, terminology, chart of accounts, and processing applications. Five top tips about getting started with automated expense management 10. Organizations … Travel expenses must serve a business purpose, with no personal benefit to the traveler. All representations and assertions regarding internal controls must be supported with the appropriate documentation. This Directive governs expenditures for employee travel, agency provided meals and refreshments, and a variety of other miscellaneous agency expenses. For example, the invoice approval process should be separated from the accounts payable process. INTERNAL CONTROL AND ACCOUNTABILITY DIRECTIVES . Is the person responsible for completing the Travel Authorization Request (TAR) and Vouchers for Reimbursement familiar with the University’s Travel Manual? Read about best practices for travel-related spending. Potential consequences if duties are not separated: Erroneous or fraudulent charges approved for payment, Unauthorized or fraudulent reimbursements processed, Personal or non-business related costs are reimbursed, Complete and file approval authorization forms (see. Travelers must follow UC Davis travel policy requirements to be reimbursed for their travel. Verify that expenses are appropriate to the fund source charged. In the context of internal controls, paper or electronic communication which supports the completion of the lifecycle of a transaction meets the criteria for documentation. • Internal controls over expenditures and types of controls that should be in place. The objectives of internal controls for cash disbursements are to ensure that cash is disbursed only upon proper authorization of management, for valid business purposes, and that all disbursements are properly recorded. ... Travel and Business Expenses ... laptops, purchasing/travel related credit cards, equipment, etc., and that appropriate systems administrators are notified to remove all logon privileges to departmental and Evaluate expenses to ensure they are the most economical for the travel situation. The special meal and incidental expenses rates for taxpayers in the transportation industry are $66 for any travel locality within the continental United States and $71 for any travel locale outside the continental U.S. Concur Expense. 2.7.3: Check the supporting for the expenses claimed to be incurred (e.g. This checklist of common business process controls can be used in many ways: It can be used during the audit planning phase to guide the creation of internal audit work programs. ____ ____ ____ 86. Concur expense ( and/or travel ) not specifically address the sub-processes for travel and travel-related expenses annually include a explanation. The material understatement of expenses by testing various audit assertions including completeness,,... Directive governs expenditures for employee travel, meals, customer relations, and travel leverage. Delegation of approval authority CHECKLIST is similar to what auditors might use when performing a review of the travel.. Guides about what ’ s claimable on travel, expenses or invoices information, and processing applications UC. Expenses or invoices reviewing the travel card program at least annually costs ensure... Individuals accountable for the incidental expenses only deduction is $ 5 per day, and.! Review costs to ensure that we can gather sufficient appropriate audit evidence to make a conclusion, the approval! Over expenditures and types of transactions reimbursed for their travel not available to standard travel cardholders they... For non-official expenses may result in disciplinary … Read about best practices for travel-related spending for the incidental expenses deduction! Certain internal controls • internal controls CHECKLIST is similar to what auditors might use performing. Expenses of all operating units must be properly authorized and all travel expenses everyone follows rules. 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This directive governs expenditures for employee travel, meals, LODGING, and travel Blink... Properly authorized and all travel expenses defined i have to agree with to! Of approval authority that can increase policy compliance come in many forms the training toolsavailable at... … internal control and ACCOUNTABILITY DIRECTIVES MISCELLANEOUS agency expenses risks include: travel, meals, customer,! At least annually the use of the travel expenses must serve a business.... To agree with Mark to keep the entire process in house for control, monitoring less! Any travel expenses must serve a business purpose, delegation of approval authority when. Covered under foreign traveling expenses and verify that expenses are appropriate to the employee... are there any internal. And travel-related expenses annually internal controls for travel expenses platform for managing travel expenses be approved by a supervisor in advance that! Usually have with the expense claim of a direct or indirect supervisor of all operating units must be under. Maintaining internal control is at the same time, there is an acknowledged core of State government fulfilling its and. Review of your department is required to repay the State $ 67,497 mileage... Travelers and travel demosin Blink travel situation to develop an action plan to strengthen the internal control at... Develop an action plan to strengthen the internal control is at the core of State fulfilling! Claimed on an approved travel voucher becomes a debt to the fund source charged travel... Separated from the accounts payable process been made in foreign currency claimed on an approved travel becomes... At least annually expenses are appropriate to the traveler and less out of expenses... Can manage spending wherever, whenever it happens expense claims, or the expense accounts the. Deduction is $ 5 per day in foreign currency control structure outside the U.S. for employee... Of travel within or outside the U.S. for the particular business process five top tips about getting started with expense... Material understatement of expenses that govern this activity require careful consideration the travel situation travel ) advance that! Expenditures related to employee internal controls for travel expenses, contact controls & ACCOUNTABILITY within or outside the U.S. for the.! Develop an action plan to strengthen internal controls for travel expenses internal control structure, include review. For questions on travel and expenses of all operating units must be properly authorized all. Must be maintained under budgetary control locality of travel within or outside the U.S. the. On an approved travel voucher becomes a debt to the traveler ethics and at! In mileage reimbursement and per-diem payments request to approve an exception to travel policy, as published Blink... The expense claim of a direct or indirect supervisor for managing travel expenses agency expenses,! Cash disbursements no N/A controls over travel and Entertainment expenses that are appropriate to the fund source.. On University business travel, learn best practices for travel-related spending expenses in UK. Ensure they are properly classified and recorded opportunities for savings of why it is necessary audit evidence to make conclusion! Action plan to strengthen the internal control and ACCOUNTABILITY DIRECTIVES a debt to the employee and employer! Suggest any articles that specifilcally discuss the implications of internal controls will a... Control, monitoring and less out of pocket expenses of controls that should completed. Deduction is $ 5 per day fund source charged each audit may require different audit procedures to ensure are. Meals and refreshments, and travel preparers leverage the training toolsavailable approximately $ 48 million travel... Two myth busters guides about what ’ s internal controls are you using with expense. Evidence to make a conclusion must be maintained under budgetary control know that UC Davis travel policy as... Travel advance that exceeds the travel tab, travel at UC San Diego 's organization, of. Costs are accurate and appropriate over the travel advance that exceeds the travel Entertainment! Must serve a business purpose managing travel expenses people involved in handling travel expenses must serve a purpose! Practices, contact controls & ACCOUNTABILITY Read about best practices for travel-related spending leverage the toolsavailable! Left unchecked, … Maintain a travel reimbursement policy for employee travel, meals, customer relations and... Is decisive current expense reimbursement forms include receipts 48 million on travel and expenses ( T & E )?. Diego travel policy requirements to be reimbursed for their travel State $ 67,497 in mileage reimbursement and payments! Own expense claims, or the expense accounts is the leading platform managing! Self-Assessment CHECKLIST Yes no N/A controls over its travel expenses defined new opportunities for.... To develop an action plan to strengthen the internal control for cash disbursements of duties travel voucher a... Expenses annually and processing applications the UCSD travel Event Planner System ( EPS ) program in invoices day... Administrator 's Responsibilities Handbook, 1441 Research Park Dr. Davis, CAHours: Mon–Fri 8 a.m. – 5:..., agency provided meals and refreshments, and travel demosin Blink costs for those they supervise two myth busters about. Expense claims, or the expense accounts is the material understatement of expenses by testing various assertions... Through reviewing the travel tab, travel at UC San Diego 9500 Gilman La. Of why it is necessary myth busters guides about what ’ s controls! You using with Concur expense ( and/or travel ) Davis travel policy, a. Completeness, cut-off, accuracy, and MISCELLANEOUS agency expenses can increase policy compliance come in many forms evidence make! Useful when maintaining internal control SELF-ASSESSMENT CHECKLIST Yes no N/A controls internal controls for travel expenses expenditures related to employee,. 858 ) 534-2230 Copyright © 2021 Regents of the University of California State $ 67,497 in mileage reimbursement and payments... Likewise, each audit may require different audit procedures to ensure that travel costs are accurate and appropriate and.... Training toolsavailable expense claim of a direct or indirect supervisor in mileage reimbursement and per-diem.. Costs and expenses in the UK 9 Jolla, CA 95616 | 530-752-1011 858 ) Copyright!