(a) Applicability. This section governs the use of petty cash accounts established under Government Code, Chapter 403, Subchapter K, for the purpose of advancing travel expense money to state officers and employees.
(b) Definitions. The following words and terms, when used in this section, have the following meanings, unless the context clearly indicates otherwise.
  (1) Final accounting--A reimbursement from or additional payment to a state officer or employee so that the net amount received by the officer or employee equals the actual travel expenses incurred by the officer or employee.
  (2) May not--A prohibition. The term does not mean "might not" or its equivalents.
  (3) Petty cash account--A set amount of money held outside of the state treasury to be used for the purpose of advancing travel expense money to state officers and employees.
  (4) State agency--Includes:
    (A) a department, commission, board, office, or other state governmental entity in the executive or legislative branch of state government;
    (B) the Supreme Court of Texas, the Court of Criminal Appeals of Texas, a court of appeals, the Texas Judicial Council, the Office of Court Administration of the Texas Judicial System, the State Bar of Texas, or any other state governmental entity in the judicial branch of state government;
    (C) a university system or an institution of higher education as defined by Education Code, §61.003; and
    (D) any other state governmental entity that the comptroller determines to be a component unit of state government for the purpose of financial reporting under Government Code, §403.013.
  (5) State officer or employee--An elected or appointed official, or a person employed by a state agency.
(c) Prohibited uses. A state agency may not use a petty cash account:
  (1) to advance more than projected travel expenses to a state officer or employee;
  (2) to advance travel expense money to a prospective state officer or employee; or
  (3) for any purpose other than advancing travel expense money to a state officer or employee.
(d) Final accounting. A state agency must complete a final accounting of travel expenses after a state officer or employee has incurred travel expenses.
(e) Account balance. A petty cash account may not exceed one-twelfth of a state agency's expenditures for travel in the immediately preceding fiscal year, unless approved by the comptroller.

Source Note: The provisions of this §5.160 adopted to be effective September 5, 1988, 13 TexReg 4136; amended to be effective June 6, 1989, 14 TexReg 2502; amended to be effective October 16, 1989, 14 TexReg 5173; amended to be effective May 21, 1990, 15 TexReg 2639; amended to be effective November 14, 2001, 26 TexReg 9158; amended to be effective October 14, 2004, 29 TexReg 9558; amended to be effective April 13, 2006, 31 TexReg 3059; amended to be effective May 8, 2008, 33 TexReg 3649; amended to be effective March 11, 2013, 38 TexReg 1696; amended to be effective June 22, 2016, 41 TexReg4497; amended to be effective December 25, 2019, 44 TexReg8022