The governing board is generally responsible for the high level oversight of local government or school district resources. The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing and monitoring the board’s policies and establishing effective internal controls, belongs to management.
The following individuals are responsible for the supervision and accountability of travel and conference expenses in accordance with board policies:
- Management officials (or the board’s designees) are responsible for implementing procedures to effect and enforce board policies. This includes ensuring that policies and procedures are clearly communicated to all employees who travel on official business.
- The individual traveler, whether a rank-and-file employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and conference policies and procedures and for adhering to them.
Although management is responsible for the direct supervision of travel and conference expenses, the governing board (or the officer responsible for auditing claims, if such a position has been established) is responsible for performing a timely and adequate examination of travel claims prior to paying such claims.