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Susan Combs  •  Texas Comptroller of Public Accounts

Lodging
Receipt requirements

For a state employee to be reimbursed for a lodging expense, the employee must provide proof that the lodging expense was incurred. This normally takes the form of a lodging receipt.

A lodging receipt issued by a commercial lodging establishment, a travel agency or a broker is acceptable and must include the following: Texas Government Code Section 660.115

  • The name and address of the commercial lodging establishment, and
  • The name of the employee, and
  • The single room rate, and
  • A daily itemization of the lodging charges, and
  • Proof of payment.

A receipt that has been altered by any person other than the entity issuing the receipt is unacceptable. A receipt to which additional information has been added is considered unaltered if the information does not conflict with the original information on the receipt. The paper version of a receipt delivered through the Internet or electronic mail by a commercial lodging establishment, travel agency or broker is considered original.

If a lodging receipt is unavailable, the supporting documentation must include the canceled check or credit card slip used to pay the lodging expense, the credit card billing on which the lodging charges appear or a copy of the receipt, check, slip or billing.

Commercial Lodging Establishment
(1) a motel, hotel, inn, apartment, house or similar establishment that provides lodging to the public for pay; or (2) a person or establishment that provides lodging for pay that the Comptroller determines to have a sufficient number of the characteristics of a commercial lodging establishment for the purposes of the Travel Regulations Act. Texas Government Code Section 660.002(5) The term includes lodging provided by: (1) a governmental entity on property controlled by that entity; or (2) a religious organization on property controlled by that organization; or (3) a private educational institution on property controlled by that institution.
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 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.

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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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