Untitled Texas Attorney General Opinion ( 1971 )

Hon. Robert S. Calvert Opinion No. M- 963
Comptroller of Public Accounts
State Finance Building Re: Traveling expenses
Austin, Texas 78711 pursuant to the cur-
rent General Appro-
Dear Mr. Calvert: priation Act.
You have requested our opinion on the following
questions:
“Are the following types of expenses
considtied ‘incidental expenses’ regardless of
the amount of each, so as to place them within
the $35.00 per diem allowance when they arise
in connection with an authorized business trip:
1. Public Stenographer
2. Registration Fees
Telephone Bills
::
``:``~a!~e~i:~: State Documents
z: Money Order Fees
7. Parking Fees for Rented Cars,
State owned Cars,``or Federally
owned Cars
8. Hangars for Rented Airplanes
9. Tips or Handling Fees for State-
Owned Equipment.
In the event that you hold that any of the above
listed expenses are not included in ‘incidental
expenses’, what is the authority for making the
reimbursement for such expenses and would they
be a charge against the travel appropriation?”
(2) “Does inclusion of the term, ‘inciden-
tal expenses’, under the per diem,provision
contravene the provisions in Article 6823a R.C.S.,
Section 3?”
(3)“Under the provisions of Senate Bill No.
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Hon. Robert S. Calvert, page 2 (M-963)
11, Acts of the Regular Session of the Sixty-
second Legislature, Article V, Section 15,
under what circumstances could persons travel-
ing under this provision claim reimbursement
for parking, medical, laundry, and similar
expenses. ”
In connection with the foregoing you refer to
Attorney General’s Opinions O-1253 (1939), O-6310 (1944),
M-301 (1968) and M-939 (1971). In Attorney General’s
Opinion O-1253 it was held that a State employee could
not receive hospitalization expenses as travel expense
for the reason that during the period of confinement in
a hospital the employee was not being engaged in the active
discharge of his duties. In Attorney General’s Opinion
O-6310 it was held that expenses of personal luggage were
not reimbursable. In Attorney General’s Opinion M-301 it
was held that charges required to be ~paid by a District
Judge traveling to and attending the National College of
State Trial Judges including a required parking permit
and certain rental and laundry charges constitute “incident-
al expensestl incurred and are authorized to be reimbursed.
In Attorney General’s Opinion M-939 it was held that “in-
cidental expenses” includes necessary expenses incidentally
incurred by a State employee traveling on State business.
We find nothing in our Opinion numbers O-1253 and O-6310
which is inconsistent with the conclusions reached herein-
after.
In view of the foregoing, it is our opinion that
incidental expenses may include those items listed in your
first question since each of those items may be an expense
that is necessary to be incurred by the employee in the
performance of official duties while on travel status. It
is to be noted, however, that in numerous instances items 1
through 6 listed in your request may be paid as operating
expense of the office rather than traveling expense of the
employee.
Section 13 of Article V of the current General
Appropriation Act provides, in part:
“Each employee traveling on state business
outside of the boundaries of the State of Texas
shall receive reimbursement for the actual cost
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Hon. Robert S. Calvert, page 3 (M-963)
of meals, lodging and incidental expenses,
not to exceed thirty-five dollars ($35 00)
per day. When both in-state and out-of-
state travel occur in the ~same calendar day,
the rate of travel allowance for all travel
in that day shall be in an amount not to ex-
ceed thirty-five dollars ($35.00) per day.”
(Emphasis added)
It is our opinion that the first six items listed
in your question No. 1 should not be included in the $35.00
limit. Such items should properly be reimbursed as an
operating expense of the office rather than travel expense
of the employee. Items 7, 8, and 9 are included in the
$35.00 limit as incidental travel expenses. See also Attor-
ney General’s Opinion No. o-6310, supra. With specific
reference to the item of “handling fees” for state-owned
equipment, this? like “official baggage” may in certain
instances be reimbursed as an operating expense of the
office rather than included in the $35.00 limit as inci-
dental travel expense.
Section 3 of Article 6823a provides:
“a. Reimbursement from funds appropriated
by the Legislature for traveling and other neces-
sary expenses incurred by the various officials,
heads of state agencies; and employees of the
state in the active discharge of their duties
shall be on the basis of either a per diem or
actual expense as specifically fixed and appro-
priated by the Legislature in General Appropri-
ation Acts. A per diem allowance shall mean
a flat daily rate payment in lieu of actual
expenses incurred for meals and lodging and as
such shall be legally construed as additional
compensation for official travel purposes only.
“b . The rate of per diem and transportation
allowance and method of computing those rates
shall be those set forth in General Appropria-
tion Acts providing for the expenses of the
state government from year to year.”
It is noted that Section 3 specifically states that
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Hon. Robert S. Calvert, page 4 (M-963)
the rate of per diem and transportation allowance shall be
those set forth in the General Appropriation Acts. There -
fore the inclusion of incidental expenses in per diem and
transportational allowances are authorized by Section 3 of
Article 6823a, the preexisting law for the payment of such
traveling expenses.
In answer to your third question you are advised
that such traveling expenses are payable when incurred as
a reasonable expense in connection with the performance of
official duties while on travel status.
SUMMARY
Incidental expenses in connection with
travel by State employees are those expenses
reasonably necessary to performance of official
duties while the employee,,>? on travel status.
Prepared by John Reeves
Assistant Attorney General
APPROVED:
OPINION COMMITTEE
Kerns Taylor, Chairman
W. E. Allen, Co-Chairman
W. 0. Shultz
John Grace
Rex White
Glenn Brown
SAM MCDANIEL
Acting Staff Legal Assistant
ALFRED WALKER
Executive Assistant
NOLA WHITE
First Assistant
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