Business Meals
Business meals can be purchased while in travel status on the travel card. The traveler must document the business purpose and who attended on the expense report. The employee's portion of the business meal will not be considered part of that day's meal total. Business meals purchased in Texas are tax-exempt, even while in travel status. Meals purchased just for the employee while in travel status are not considered tax exempt. Business meals are not allowed on State Funds.
Receipt Requirements
All business meals require an itemized receipt showing what was purchased, regardless of the amount.
Alcoholic Beverages
Alcohol purchased during a business meal must be broken out and separately identified on the expense report in Concur. Only certain accounts in FAMIS allow for the purchase of alcohol, so prior to the trip or business meal, verify with the department business office if alcohol can be purchased.
Conference/Event Registration
Itemized receipt showing proof of payment is required to document registration paid to attend an event.
Prospective Employees
When a state agency requests a prospective state employee to travel to the agency's offices for an interview or evaluation, the agency may reimburse the prospective employee for travel expenses in the same manner as a state employee other than a key official. One exception is that a prospective employee would not be exempt from hotel occupancy or state sales taxes if the prospective employee pays and requests reimbursement. If TAMU pays the vendor directly with a travel card or via direct bill, then it would be considered exempt.
Prospective Employee Guest(s) travel expenses during the interview process can be paid from local funds only.
Reimbursement for children's expenses are not allowed.
Non-Employee
- Receipt requirements are the same as for employee travel
- If a required receipt is not provided it must be expensed as a service, which is 1099-reportable
- If individual is a State of Texas Employee, the State of Texas Employee Statement must be completed.
- If paying with a state account, must submit state documentation (contract, agreement letter, etc.)
- Description of services provided. If a speech/presentation was given, the title, date, and audience of the speech/presentation must be documented.
Funeral Attendance
A state agency may pay or reimburse the employee for a travel expense the employee incurs while attending the funeral of an individual who was a state employee, a board member, or a legislator if:
- The agency determines that the employee’s attendance at the funeral is appropriate under the circumstances; and
- The expense is paid or reimbursed only to the extent it could have been paid or reimbursed had it been incurred while conducting official state business.
The above must be documented on the payment request if paying with state or local funds.
Attending the funeral for a student or for an employee’s spouse or child can only be paid from accounts that are not funded by mandatory student fees (excluding Student Service Fees), contract or grants, AUF, state appropriations or restricted by donors.
Funeral attendance that falls outside the above that is deemed appropriate to attend must be paid with unrestricted gift funds.
Spousal Travel
U.S. Treasury Regulation Section 1.132-5(t)(l) allows reimbursement for travel expenses of an employee's spouse traveling with the employee by qualifying the expense as a working condition fringe benefit if the following conditions are met:
- It can be adequately shown that the spouse's presence on the employee’s business trip has a bona fide business purpose, and
- The employee properly substantiates the travel.
If these conditions are not met, the expenses for the spouse will be reported as additional compensation to the employee.
Prior written approval is required by the President of Texas A&M University. This must be documented on the payment request along with the business purpose. Only local funds may be used to fund approved spousal travel.
Washington, D.C. Travel
If traveling on state funds, state agency personnel that travel to Washington, D.C. for activities that involve obtaining or spending federal funds or that impact federal policies must inform the Office of State-Federal Relations (OSFR) about the trip. The agency must include information about the timing and purpose of the trip and provide OSFR with the name of an individual who may be contacted for additional information.Tips
State Funds
Tips are not allowed on state funds.
Local Funds
Tips are allowed on local funds, but the amount should be reasonable for the services provided when a tip is warranted.