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Susan Combs  •  Texas Comptroller of Public Accounts

Transportation
Rental vehicles

A state employee is entitled to reimbursement for the cost of renting a vehicle to conduct state business. Texas Government Code Section 660.091 The reimbursement includes all applicable taxes and mandatory charges. It also may include a charge for a collision damage waiver or a loss damage waiver if not already included in the contracted rate for the rental. A charge for an additional driver may only be reimbursed if incurred for a business reason. A charge for a liability insurance supplement, personal accident insurance, safe trip insurance or personal effects insurance is not reimbursable.

In order to be reimbursed for the rental cost, a state employee must retain an original and complete receipt issued by the rental company.

Sharing a rental vehicle

When at least two state employees share a rental vehicle, each employee is entitled to be reimbursed for his or her share of the rental cost.

Receipt requirements

For a state employee to be reimbursed for a rental expense, the employee must provide proof that the expense was incurred. A complete receipt issued by the rental company serves this purpose.

The receipt must include the following:

  • The name of the rental company, and
  • The name of the employee renting the vehicle, and
  • The starting and ending dates of the rental, and
  • An itemization of expenses incurred, and
  • Proof of payment.

If the receipt does not include all of the above listed items, the rental contract may also be included to provide that information.

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.

If the individual listed on the receipt is different than the state employee listed on the voucher, the supporting documentation must include proof that the employee paid the expenses for which he or she is claiming reimbursement. The proof may be in the form of a credit card slip or billing, a canceled check or a receipt from the individual listed on the receipt.

If the receipt and contract are both unavailable, the supporting documentation must include a copy of the receipt or contract, the canceled check or credit card slip used to pay the rental expense or the credit card billing on which the rental charges appear. If any of these alternative methods are used as supporting documentation, the above information required from the receipt must still be included in the documentation.

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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