| (2) Supporting documentation must be sufficient to
detail the expenses claimed. Supporting documentation requirements
apply to a travel expense that is paid directly and to a travel expense
reimbursement made by an agency. The information or documentation
required changes periodically; however, it generally includes the
following: documentation of employee's headquarters, required itemizations,
purpose of trip, and required receipts.
(j) Audits conducted by the comptroller.
(1) Under Government Code, §660.028, the comptroller
is required to periodically audit travel vouchers submitted for payment
either before or after the comptroller issues a warrant or initiates
an electronic funds transfer in response to the voucher. These audits
and examinations assist the comptroller's office in determining whether:
(A) the expenses were reasonable and necessary;
(B) the purpose of travel clearly involved state business
and was consistent with the agency's legal authority;
(C) the travel conducted and expenses incurred complied
with the Travel Regulations Act, comptroller rules, travel provisions
of the General Appropriations Act, the comptroller's Statewide Procurement
Division contract requirements, and policies and procedures adopted
by the comptroller's office; and
(D) the number of individuals traveling for the same
or a similar purpose was necessary to perform state business.
(2) The comptroller may question the fiscal responsibility
of a payment even if it is technically legal.
|
| Source Note: The provisions of this §5.22 adopted to be effective September 9, 2008, 33 TexReg 7566; amended to be effective March 14, 2010, 35 TexReg 2017; amended to be effective October 26, 2015, 40 TexReg 7428; amended to be effective June 25, 2020, 45 TexReg 4218 |
