In accordance with the reimbursement directive, all subsistence expenditure incurred on overnight business travel must be substantiated by an itemised receipt before the finance department will authorise repayment. Expenditure claimed under the fixed daily allowance, which consolidates incidental costs into a single predetermined figure, is excused from this documentary requirement. However, because the allowance is conditional on a genuine overnight absence, any claim subsequently shown to cover a same-day journey is disqualified and the sum already disbursed becomes recoverable. The directive is reviewed by the audit committee at the close of each financial year.
According to the passage, which of the following is correct about the itemised-receipt requirement?