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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements
Direct payment to commercial transportation company, a credit card issuer or a travel agency

The supporting documentation for a payment for a transportation expense must include the same receipts, statements, and other information (see Transportation) that would be required in the supporting documentation for the reimbursement of a state employee for that expense. If the payment is made before the transportation occurs, then the supporting documentation must also include a statement that the payment was made in advance to obtain a lower rate.

When a state agency makes a direct payment to a commercial transportation company, a credit card issuer or a travel agency, the agency must use the same object code that would be used to reimburse a transportation expense to an employee.

 

Commercial Transportation Company
A company or individual that transports people or goods at a cost. Texas Government Code Section 660.002(6)
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)
State Agency
A unit of state government that uses appropriated funds to pay or reimburse a travel expense of a state employee. This includes the Teacher Retirement System of Texas and the Employees Retirement System of Texas. Texas Government Code Section 660.002(19)
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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