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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Lodging
Lease of apartment or house

An apartment or house rental expense may be reimbursed if:

  • The purpose of the rental is the conservation of state funds, and
  • The agency reasonably anticipates that the employee will be using the apartment or house while conducting state business throughout the term of the lease.

Application fees and other mandatory costs associated with applying for rental of the apartment or house are reimbursable.

Texas Government Code Section 660.117: Texas Administrative Code Title 34, Part 1, Chapter 5, Subchapter C, Section 5.22(e)

Calculating the amount of reimbursement

General limitation

If a state employee leases an apartment or house, then the amount of the reimbursement is equal to the expense of leasing the apartment or house. The reimbursement may not exceed the daily lodging rate for that location multiplied by the sum of:

  • The number of days the apartment or house was used while conducting official state business.
  • The number of days the apartment or house was not used while conducting official state business.
  • The following formula is used to calculate the maximum reimbursement:

    MR = DLR x (DUB + DNUB)

    Maximum reimbursement is MR, daily lodging rate for that location is DLR and DUB is the number of days the apartment or house was used while conducting official state business. DNUB is the number of days the apartment or house was not used because of official state business.

Duty Point
The destination, other than a place of employment, to which a state employee travels to conduct official state business. If the destination is outside the employee's designated headquarters, then the duty point is either the incorporated municipality in which the destination is located or the unincorporated area within a five-mile radius of the destination. Texas Government Code Section 660.002(9)
May Not
A prohibition against a specified action. The term does not mean "might not" or its equivalents. Texas Government Code Section 311.016(5)
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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