New Jersey Administrative Code
Title 6A - EDUCATION
Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES
Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES
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 shall not exceed the district board of education approved maximum travel expenditure amount for the budget year as required by N.J.A.C. 6A:23A-7.3.

(b) The SBA 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. The SBA 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, when added to already approved travel expenditures, would exceed the district board of education approved maximum travel expenditure amount for the budget year.

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

(e) An district board of education employee, a district board of education member, or an organization shall not receive partial or full payment for travel and travel-related expenses in advance of the travel, pursuant to N.J.S.A. 18A:19-1 et seq. The payment of travel and travel- related expenses, including travel-related purchases for which a purchase order is not applicable, shall be made personally by a school district employee or district board of education member and reimbursed at the conclusion of the travel event. This section shall not preclude the school district from paying the vendor directly with the proper use of a purchase order (for example, for registration, airline tickets, hotel).