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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements
Direct payment of lodging expenses

The supporting documentation for a payment to a commercial lodging establishment, a credit card issuer or a travel agency for a lodging expense must include the same receipts, statements, and other information (see Lodging) that would be required in the supporting documentation for the reimbursement of a state employee for that expense.

If meal expenses incurred at a commercial lodging establishment are billed directly:

  • the lodging receipt must have a daily itemization of those expenses; or
  • the supporting documentation must include the original or a copy of a receipt for each of those expenses.

 

Commercial Lodging Establishment
(1) a motel, hotel, inn, apartment, house or similar establishment that provides lodging to the public for pay; or (2) a person or establishment that provides lodging for pay that the Comptroller determines to have a sufficient number of the characteristics of a commercial lodging establishment for the purposes of the Travel Regulations Act. Texas Government Code Section 660.002(5) The term includes lodging provided by: (1) a governmental entity on property controlled by that entity; or (2) a religious organization on property controlled by that organization; or (3) a private educational institution on property controlled by that institution.
Include
Used as a term of enlargement and not of limitation or exclusive enumeration. The use of the term does not create a presumption that components not expressed are excluded. Texas Government Code Section 311.005(13)
Lodging Expense
A charge imposed by a commercial lodging establishment as consideration for providing lodging. The term does not include money paid as a donation, gratuity or tip to the establishment. Texas Government Code Section 660.113(a)
Meal Expense
The cost of a meal plus any tax that is based on the meal's cost. The term does not include a tip, a gratuity or a mandatory service charge paid or imposed in conjunction with a meal.
State Employee
An individual employed by a state agency, including a key official. Texas Government Code Section 660.002(20) The term includes prospective state employees and aircraft pilots.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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