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(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.
[The "Accounting Policy Statements," issued by the Fiscal
Management Division of the Comptroller of Public Accounts as of August
31, 2015, are incorporated by reference and filed with the secretary
of state. All statements are published by the comptroller in Austin,
and copies may be obtained from the comptroller upon request. All
statements are also available on the comptroller's website at: https://fmx.cpa.texas.gov/fm/pubs/aps/index.php.
]
The agency certifies that legal counsel has reviewed
the proposal and found it to be within the state agency's legal authority
to adopt.
Filed with the Office
of the Secretary of State on October 4, 2019
TRD-201903586 Victoria North
Chief Counsel, Fiscal and Agency Affairs Legal Services Division
Comptroller of Public Accounts
Earliest possible date of adoption: November 17, 2019
For further
information, please call: (512) 475-0387
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