Internal Control Practices | Travel

UC Davis spends approximately $48 million on travel and travel-related expenses annually. 

Travelers must follow UC Davis travel policy requirements to be reimbursed for their travel. All travel must be properly authorized and all travel expenses must serve a business purpose. 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.

Before a person travels:

  1. Ensure that the travelers and travel preparers leverage the training tools available for AggieExpense.
  2. Review the Travel Pages and travel policies.
  3. Use Connexxus and tools.

If you spend funds on university business travel, learn best practices for travel-related spending.

  • Separation of duties
  • Your department is required to have different people involved in handling travel expenses.

    Have different people:

    > Prepare the travel expense claim
    > Approve travel expense claim
    > Review and reconcile financial records

    Note: Travelers cannot approve their own expense claims, or the expense claim of a direct or indirect supervisor.

    Potential consequences if duties are not separated:

    > Erroneous or fraudulent charges approved for payment
    > Unauthorized or fraudulent reimbursements processed
    > Unauthorized or excessive costs incurred
    > Personal or non-business related costs are reimbursed
  • Accountability, authorization, and approval
  • 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:

    > Ensure that the proper approval authority is in place.
    > Evaluate expenses to ensure they are the most economical for the travel situation.
    > Verify that expenses are appropriate to the fund source charged.
    > For any request to approve an exception to travel policy, include a detailed explanation of why it is necessary.

    Potential consequences if accountability does not exist:

    > Damaged public image if costs are inappropriate.
    > Unauthorized, unnecessary, or fraudulent payments.
    > Loss of funding.
    > Improper charges to designated fund source resulting in unauthorized use of funds.
    > Excessive costs incurred.
  • Security of assets
  • Following best practices optimizes security for travelers and sensitive information.

    Best practices:

    > Secure your Visa Travel Card and any unused tickets in a safe place.
    > Restrict access to sensitive traveler information to the appropriate staff.
    > Use Connexxus to book travel (air, hotel and car rental). Car rental booked through Connexxus includes coverage (CDW and liability insurance).

    Potential consequences if your assets have not been secured:

    > Unauthorized use of the UC Davis Travel Card (personal liability).
    > Unauthorized use of sensitive traveler information.
  • Review and reconciliation
  • Timely reconciliation activities ensure that travel costs are accurate and appropriate. Perform monthly ledger reviews to confirm payment of approved charges.

    Best practices:

    > Review costs to ensure that they are properly classified and recorded.
    > Review fund restrictions to assure that expenses are allowable and appropriate.
    > Periodically review and update signature authorizations/delegations.

    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.
    > Misstated financial records.

Resources


Policies


Questions?

For questions on travel, contact Travel & Entertainment
For questions on internal control practices, contact Controls & Accountability.