(a) General travel information will be maintained on the comptroller's website. The information will include procedures, as provided in this rule, Government Code, Chapter 660, and the General Appropriations Act; examples; guidelines that will help support the travel expense reimbursement process for state agencies. Procedures, amounts, timing, limits, required documentation, permissible payees, distinctions among different types of state employees, or any other details concerning travel expense payments or reimbursements by a state agency are governed by Government Code, Chapter 660, the General Appropriations Act, and the rules adopted by the comptroller under Government Code, Chapter 660.
(b) Eligible expenses. A travel expense must be incurred before it is eligible for reimbursement.
(1) For lodging and transportation expenses, proof of payment must be documented to validate that the expenses were actually incurred.
(2) A state employee who receives free transportation or lodging in exchange for points or other non-monetary credits has not incurred an expense for reimbursement purposes.
(3) A state agency may not reimburse a state employee for any costs or expenses in excess of those incurred for official travel that result from a state employee's personal preference or convenience.
(4) A state agency may not reimburse a state employee for a travel expense incurred by or on behalf of another state employee, unless:
(c) Erroneous processing and erroneous vouchers.
(1) A state agency or a state employee may not seek reimbursement of a travel expense that the agency or employee knows or reasonably should know is not reimbursable.
(2) The comptroller's omission of a particular travel expense reimbursement as erroneous during a post-payment audit does not prevent the comptroller from designating a similar reimbursement as erroneous in a subsequent audit.
(d) Meal and lodging expenses.
(1) A state employee may be reimbursed for meal and/or lodging expenses that are incurred on a day that the employee conducts state business. The reimbursement is limited to the rates set forth in the General Appropriations Act. The reimbursement limit applies without a carry-over from one day to another.
(2) Meal and lodging expenses incurred at a duty point the night before state business begins are reimbursable.
(3) Meal and lodging expenses incurred more than one night before state business begins are not reimbursable unless traveling to the duty point reasonably requires more than one day or the expenses are incurred to qualify for a discount airfare.
(e) Apartment or house rental expenses.
(1) An apartment or house rental expense may be reimbursed if:
(2) Application fees and other mandatory costs associated with applying for rental of the apartment or house are reimbursable.
(f) Other reimbursable expenses.
(1) In accordance with Government Code, §660.141, a state employee may be reimbursed for travel expenses incurred while staying extra days at a duty point to qualify for a discount airfare. Such expenses may be reimbursed only if:
(2) Incidental expenses.
(3) Expenses of transportation by rented or public conveyance.
(g) Mileage.
(1) Amount of mileage reimbursement.
(2) Determination of reimbursable mileage.
(h) Travel advance accounts.
(1) A state agency may establish an account for advancing funds to a state employee for the employee's projected travel expenses.
(2) A state agency that declines to establish a travel advance account may not make travel advances.
(3) A travel advance account may not be used for any purpose other than to make travel advances.
(4) A state agency may not issue a travel advance to:
(5) The comptroller may not reimburse the travel advance account of a state agency for a travel advance to a state employee who at the time of the advance had been properly reported to the comptroller as being indebted to the state.
(6) Under and over advances.
(7) A travel advance account may not be reimbursed for a travel expense that would not have been reimbursed if the account had not been used.
(i) Voucher and documentation requirements.
(1) The comptroller requires supporting information and/or documentation to be included on a voucher prior to submission for payment.
(2) Supporting documentation must be sufficient to detail the expenses claimed. Supporting documentation requirements apply to a travel expense that is paid directly and to a travel expense reimbursement made by an agency. The information or documentation required changes periodically; however, it generally includes the following: documentation of employee's headquarters, required itemizations, purpose of trip, and required receipts.
(j) Audits conducted by the comptroller.
(1) Under Government Code, §660.028, the comptroller is required to periodically audit travel vouchers submitted for payment either before or after the comptroller issues a warrant or initiates an electronic funds transfer in response to the voucher. These audits and examinations assist the comptroller's office in determining whether:
(2) The comptroller may question the fiscal responsibility of a payment even if it is technically legal.
Source Note: The provisions of this §5.22 adopted to be effective September 9, 2008, 33 TexReg 7566; amended to be effective March 14, 2010, 35 TexReg 2017; amended to be effective October 26, 2015, 40 TexReg 7428; amended to be effective June 25, 2020, 45 TexReg 4218