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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Documentation Requirements
Death of a state employee

The supporting documentation must include:

  • a description of the state agency's determination that the expenses were reasonable and necessary; and
  • a receipt issued by the person who transported or prepared the human remains or personal property. If the receipt is unavailable, another form of proof of payment must be included.

A reimbursement that would have been paid to a state employee had the employee not died must be paid to the employee’s estate. Payment should be made under the employee’s Texas Identification Number with a mail code for the employee's estate.

Person
Includes an individual, corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association or any other legal entity. Texas Government Code Section 311.005(2)
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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