Current through Reg. 50, No. 26; June 27, 2025
(a) Applicability. This section governs the
use of petty cash accounts established under Government Code, Chapter 403,
Subchapter K, for the purpose of advancing travel expense money to state
officers and employees.
(b)
Definitions. The following words and terms, when used in this section, have the
following meanings, unless the context clearly indicates otherwise.
(1) Final accounting--A reimbursement from or
additional payment to a state officer or employee so that the net amount
received by the officer or employee equals the actual travel expenses incurred
by the officer or employee.
(2) May
not--A prohibition. The term does not mean "might not" or its equivalents.
(3) Petty cash account--A set
amount of money held outside of the state treasury to be used for the purpose
of advancing travel expense money to state officers and employees.
(4) State agency--Includes:
(A) a department, commission, board, office,
or other state governmental entity in the executive or legislative branch of
state government;
(B) the Supreme
Court of Texas, the Court of Criminal Appeals of Texas, a court of appeals, the
Texas Judicial Council, the Office of Court Administration of the Texas
Judicial System, the State Bar of Texas, or any other state governmental entity
in the judicial branch of state government;
(C) a university system or an institution of
higher education as defined by Education Code, §
61.003; and
(D) any other state governmental entity that
the comptroller determines to be a component unit of state government for the
purpose of financial reporting under Government Code, §
403.013.
(5) State officer or employee--An
elected or appointed official, or a person employed by a state
agency.
(c) Prohibited
uses. A state agency may not use a petty cash account:
(1) to advance more than projected travel
expenses to a state officer or employee;
(2) to advance travel expense money to a
prospective state officer or employee; or
(3) for any purpose other than advancing
travel expense money to a state officer or employee.
(d) Final accounting. A state agency must
complete a final accounting of travel expenses after a state officer or
employee has incurred travel expenses.
(e) Account balance. A petty cash account may
not exceed one-twelfth of a state agency's expenditures for travel in the
immediately preceding fiscal year, unless approved by the
comptroller.
