The lack of effective controls over travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each organization should implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses.
Some of the more significant types of controls available to management have been discussed in this guide. They are: a travel and conference policy specifically designed to meet the needs of your organization; adoption of federal lodging, meal and mileage rates; the use of standardized forms by all travelers; clear and frequent communication of policy requirements; and the timely submission of claims/vouchers with appropriate documentation. Managers should use the information contained in this guide as a starting point for designing control procedures appropriate for the size and complexity of their operations.
The final control discussed in this guide is the audit of travel and conference expenses. The auditing body or official must be familiar with travel and conference procedures so that any significant exceptions are noted and resolved before payments or reimbursements are authorized.
The Office of the New York State Comptroller would be pleased to assist you with any questions you have regarding the information contained in this guide or any special circumstances that you may need assistance with. Please contact the regional office for your locality with any questions you may have.