Lodging

State Auditors are suditing sales funds, so treat as a state account.

• Local Funds -Lodging
  • All reimbursements are subject to department head or designee approval
  • Employees or prospective employees may be reimbursed for the actual cost of meals.
  • There is not a dollar limit for lodging as approved by the department.
  • The traveler is not required to use the State of Texas Contracted Hotels.
  • Original lodging receipts from a commercial lodging establishment must be submitted with the travel voucher. If the original hotel receipt is not available then a copy of the receipt can be used. The travel voucher needs to state why the original receipt is not available.
  • The lodging receipt needs to include the following:
    • Name of State Employee that stayed in the room.
    • Name and address of the hotel.
    • Daily itemization of the hotel charges.
  • If the lodging receipt is altered it is not an acceptable receipt.
  • The USGSA website Domestic Per Diem Rate page no longer has to be attached to the travel voucher.   
• Local Funds - Sharing Lodging
  • A state employee may be reimbursed for approved travel expenses incurred on behalf of another employee or prospective employee if the person being reimbursed incurred the expense. The travel voucher must be submitted with a completed Multi-Payee Voucher Detail (MVD) (AG-810) (put in link http://agservices.tamu.edu/forms/AG-810.pdf) form signed by all travelers who are employees or a memo containing comparable information signed by all travelers. Non-employees and prospective employees do not have to sign the MVD form.
• Sharing with a NON-State Employee
  • A state employee may be reimbursed for the single room rate when sharing with a non-state employee. The single room rate needs to be noted on the travel voucher or on the lodging receipt.
• State Funds - Lodging
  • In State
    • Lodging may be reimbursed at actual expense up to the allowable rate for the State of Texas of $85.00.
    • If a hotel was not a State of Texas Contract Hotel (http://hotel.cpa.state.tx.us/hotel_directory/ ) then a valid exception has to circled on the front of the voucher (http://agservices.tamu.edu/forms/Travel_Voucher.PDF).
    • The lodging receipt needs to include the following:
      • Name of State Employee that stayed in the room.
      • Name and address of the hotel.
      • Daily itemization of the hotel charges.
    • If the lodging receipt is altered it is not an acceptable receipt
  • Out of State
    • Lodging may be reimbursed at actual expense up to the allowable Federal Domestic Rate (https://fmx.cpa.state.tx.us/fm/travel/out_of_state/index.php) for the location.
    • A copy of the Federal Domestic Rate must be attached to the voucher.
    • If the city or county is not listed in the Federal Domestic Rates then you will need to figure the Median Rates
      (https://fmx.cpa.state.tx.us/fm/travel/out_of_state/mediancalc.php) for the location.
    • Original lodging receipts from a commercial lodging establishment must be submitted with the travel voucher. If the original hotel receipt is not available then a copy of the receipt can be used. The travel voucher needs to state why the original receipt is not available.
    • The lodging receipt needs to include the following:
      • Name of State Employee that stayed in the room.
      • Name and address of the hotel.
      • Daily itemization of the hotel charges.
    • If the lodging receipt is altered it is not an acceptable receipt.
  • Sharing Lodging
    • With a State Employee
      • Each employee can be reimbursed for half of the lodging cost.
      • Request that the hotel split the cost when checking in.
    • With a NON-State Employee
      • A State Employee can be reimbursed for the single room rate.
      • State on the voucher or the lodging receipt the amount of the single room rate.
• State Funds - out of State - Decreasing Meals in order to increase Lodging
  • Out of State travel only.
  • If lodging is more than the allowable rate for the area you can borrow from the meals and increase the amount of the reimbursement for lodging.
  • The amount claimed for hotel cannot be more than the allowable combined rate for meals and loading for the location.
  • A statement “Decreasing Meals in Order to Increase Lodging” must be stated on the voucher.
  • By doing this, you can now pay taxes on the increased lodging amount.
• Hotel Tax
  • In State
    • Texas Educational Employees are exempt from the 6% State of Texas hotel tax.
    • Exemption Form (http://agservices.tamu.edu/forms/hotlexep.pdf) must be presented at check-in at the hotel.
    • State Employees are not exempt from the City or County hotel tax. The City and County Tax can be anywhere from 3% for a small town to 11% for a large city, i.e. Houston.
    • Tax that is figured as a percentage is reimbursable up to the allowable rate for the room.
    • To determine the tax percentage that was charge, divide the hotel tax by the room charge.
      Example: $10.40/$80.00 = 13% = 6% State Tax and 7% City/County Tax.
  • Out of State
    • State employees are not exempt from any out of state hotel tax.
    • Tax that is figured as a percentage is reimbursable up to the allowable rate for the room.