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Can unexpended trainee travel and training related expenses be reported as unliquidated obligations?

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Can unexpended trainee travel and training related expenses be reported as unliquidated obligations?

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Not as a general rule. An unliquidated obligation is a cost that has been incurred but not yet paid or recorded. Although stipends and tuition are obligated for the full 12-month appointment from the budget period in which the appointment is initiated, this is not true for trainee travel or training related expenses. Charges from these categories are only made to the grant when actual expenditures are incurred. Therefore, only an actual charge for travel or training related expenses that has not cleared before the end of a budget period can be treated as an unliquidated obligation.

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