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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements
Incidental expenses

Receipts are not required to be included in the supporting documentation for the reimbursement of an incidental expense. However, the documentation must include an itemization of the expenses incurred.

The supporting documentation for a reimbursement of a telephone call expense must include a determination that the call was related to state business.

Incidental Expense
An expense incurred while traveling on official state business. The term includes a mandatory insurance or service charge and an applicable tax, except a tax based on the cost of a meal. The term does not include a meal, lodging or transportation expense, a personal expense, an expense that an individual would incur regardless of whether the individual were traveling on official state business, a tip or a gratuity. Texas Government Code Section 660.002(10)
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)
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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