A requirement of one of our grant programs is attendance at national and/or State conferences and other workshops; very often these necessitate advance reservations and extensive travel by our staff. Although these conference/training costs are allowable

Allowable travel costs per the Uniform Grants Guidance (2 CFR 200) section 200.474 are defined as “expenses for transportation, lodging, subsistence, and related items incurred by employees traveling on official business.” In addition, there is now specific guidance on conferences (section 200.432).  For grants and grant contracts, these expenses should be reported in code 46, Travel, on the proposed project budget (FS-10) and on the final expenditure (FS-10-F) forms. Any costs to be reimbursed with federal and/or State grant funds must meet the general cost principles (necessary, reasonable, etc.) as outlined in the Uniform Grants Guidance (2 CFR 200) section 200.403.  In addition, EDGAR part 76 stipulates that encumbrances must occur during the approved funding period of the project.  In the case of travel, the encumbrance is made when the travel is taken (section 76.707).