US Laws, Codes, Statutes & Cases

TITLE 4. EXECUTIVE BRANCH

SUBTITLE A. EXECUTIVE OFFICERS

CHAPTER 403. COMPTROLLER OF PUBLIC ACCOUNTS

SUBCHAPTER A. GENERAL PROVISIONS


	§ 403.001. DEFINITIONS.  (a) In any state statute, 
"comptroller" means the comptroller of public accounts of the State 
of Texas.
	(b)  In this chapter:                                                          
		(1)  "Account" means a subdivision of a fund.                                 
		(2)  "Dedicated revenue" means revenue set aside by law 
for a particular purpose or entity.
		(3)  "Fund" means a fiscal and accounting entity with a 
self-balancing set of accounts recording cash and other financial 
resources.
		(4)  "Special fund" means a fund, other than the 
general revenue fund, that is established by law for a particular 
purpose or entity.
		(5)  "Cash Management Improvement Act" means the 
federal Cash Management Improvement Act of 1990 (31 U.S.C. Section 
6501 et seq.).

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1991, 72nd Leg., 1st C.S., ch. 4, § 11.01, eff. Aug. 22, 
1991;  Acts 1993, 73rd Leg., ch. 449, § 21, eff. Sept. 1, 1993.


	§ 403.002. PERFORMANCE OF DUTY.  (a) Repealed by Acts 
2003, 78th Leg., ch. 285, § 31(9).
	(b)  If the comptroller intentionally neglects or refuses to 
perform a duty of the office of comptroller, the comptroller is 
liable to the state for a penalty of not less than $100 nor more than 
$1,000 for each day of the neglect or refusal.
	(c)  The attorney general, by suit in the name of the state, 
shall recover penalties provided by this chapter.  Venue and 
jurisdiction of the suit are in a court of Travis County.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 2003, 78th Leg., ch. 285, § 9, 31(9), eff. Sept. 1, 2003.


	§ 403.003. CHIEF CLERK.  (a) The comptroller shall 
appoint a chief clerk who shall:
		(1)  perform the duties of the comptroller when the 
comptroller is unavoidably absent or is incapable of discharging 
those duties;
		(2)  act as comptroller if the office of comptroller 
becomes vacant until a comptroller is appointed and qualified;  and
		(3)  under the comptroller's direction, supervise the 
keeping of the books, records, and accounts of the office and 
perform other duties required by law or the comptroller.
	(b)  The chief clerk shall take the official oath.                             

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1997, 75th Leg., ch. 1035, § 73, eff. Sept. 1, 1997;  Acts 
1997, 75th Leg., ch. 1423, § 7.01, eff. Sept. 1, 1997;  Acts 
2003, 78th Leg., ch. 285, § 10, eff. Sept. 1, 2003.


	§ 403.004. CHIEF OF CLAIMS DIVISION.  The comptroller 
shall designate one person as chief of the claims division.  The 
chief of the claims division shall prepare or have prepared all 
warrants and is accountable to the comptroller for warrants coming 
into the person's possession.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1991, 72nd Leg., ch. 641, § 3, eff. Sept. 1, 1991.


	§ 403.006. INSPECTION OF ACCOUNTS.  On request of a house 
or committee of the legislature, the comptroller shall exhibit for 
the house's or committee's examination any book, paper, voucher, or 
other matter relating to the office.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.                    


	§ 403.007. DIVISIONS.  The comptroller may organize and 
maintain divisions within the comptroller's office as necessary for 
the efficient and orderly operation of the office.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.                    


	§ 403.008. BONDS AND EMPLOYEES..  (a) The comptroller 
shall give any special bond required by an Act of Congress or a 
federal department or official to protect federal funds deposited 
with the comptroller.  The state shall pay the expenses necessary 
and incidental to the execution of the bond.
	(b)  The comptroller shall appoint other employees that are 
authorized by law. The comptroller may require an employee to be 
insured in the manner and sum required by the comptroller.
	(c)  The state shall pay any expense incident to the 
execution of a bond authorized under Chapter 653 and any insurance 
of the chief clerk and other employees.

Added by Acts 1997, 75th Leg., ch. 1035, § 75, eff. Sept. 1, 
1997.  Amended by Acts 2003, 78th Leg., ch. 285, § 11, eff. Sept. 
1, 2003.

SUBCHAPTER B. GENERAL POWERS AND DUTIES


	§ 403.011. GENERAL POWERS.  (a) The comptroller shall:                      
		(1)  obtain a seal with "Comptroller's Office, State of 
Texas" engraved around the margin and a five-pointed star in the 
center, to be used as the seal of the office to authenticate 
official acts, except warrants drawn on the state treasury;
		(2)  adopt regulations the comptroller considers 
essential to the speedy and proper assessment and collection of 
state revenues;
		(3)  supervise, as the sole accounting officer of the 
state, the state's fiscal concerns and manage those concerns as 
required by law;
		(4)  require all accounts presented to the comptroller 
for settlement not otherwise provided for by law to be made on forms 
that the comptroller prescribes;
		(5)  prescribe and furnish the form or electronic 
format to be used in the collection of public revenue;
		(6)  prescribe the mode and manner of keeping and 
stating of accounts of persons collecting state revenue;
		(7)  prescribe forms or electronic formats of the same 
class, kind, and purpose so that they are uniform in size, 
arrangement, matter, and form;
		(8)  require each person receiving money or managing or 
having disposition of state property of which an account is kept in 
the comptroller's office periodically to render statements of the 
money or property to the comptroller;
		(9)  require each person who has received and not 
accounted for state money to settle the person's account;
		(10)  keep and settle all accounts in which the state is 
interested;        
		(11)  examine and settle the account of each person 
indebted to the state, verify the amount or balance, and direct and 
supervise the collection of the money;
		(12)  audit claims against the state the payment of 
which is provided for by law, unless the audit is otherwise 
specially provided for;
		(13)  determine the method for auditing claims against 
the state in a cost-effective manner, including the use of 
stratified and statistical sampling techniques in conjunction with 
automated edits;
		(14)  maintain the necessary records and data for each 
approved claim against the state so that an adequate audit can be 
performed and the comptroller can submit a report to each house of 
the legislature, upon request, stating the name and amount of each 
approved claim;
		(15)  keep and state each account between the state and 
the United States;  
		(16)  keep journals through which all entries are made 
in the ledger;       
		(17)  draw warrants on the treasury for payment of all 
money required by law to be paid from the treasury on warrants drawn 
by the comptroller;
		(18)  suggest plans for the improvement and management 
of the general revenue;  and
		(19)  preserve the books, records, papers, and other 
property of the comptroller's office and deliver them in good 
condition to the successor to that office.
	(b)  The comptroller may solicit, accept, or refuse a gift or 
grant of money, services, or property on behalf of the state for any 
public purpose related to the office or duties of the comptroller.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 108, § 4, eff. Sept. 1, 1989;  Acts 
1997, 75th Leg., ch. 1423, § 7.03, eff. Sept. 1, 1997;  Acts 
1999, 76th Leg., ch. 1467, § 1.12, eff. June 19, 1999.


	§ 403.0111. DISTRIBUTION OF FEDERAL TAX INFORMATION.  (a) 
In addition to the distribution of state tax and fiscal 
information, the comptroller's office is authorized to take the 
lead in promoting awareness of federal earned income tax credits 
and to encourage other agencies to similarly promote awareness of 
the federal tax credit for working families and individuals who may 
qualify.
	(b)  State agencies that otherwise distribute information to 
the public may use existing resources to distribute information to 
persons likely to qualify for federal earned income tax credits and 
shall cooperate with the comptroller in information distribution 
efforts.

Added by Acts 1995, 74th Leg., ch. 418, § 1, eff. Sept. 1, 1995.           


	§ 403.0115. REPORTS PUBLISHED ON INTERNET.  The 
comptroller shall promptly publish on the comptroller's Internet 
site each report that is:
		(1)  published by the comptroller;  and                                       
		(2)  public information subject to disclosure under the 
open records law, Chapter 552.

Added by Acts 1999, 76th Leg., ch. 1582, § 1, eff. Sept. 1, 1999.          


	§ 403.012. ACCEPTANCE OF FEDERAL MONEY.  The comptroller 
may accept federal money for a state agency not otherwise 
restricted by statute or by rider or special provision in the 
General Appropriations Act, if the state agency has certified to 
the comptroller that the agency will be responsible for compliance 
with applicable federal and state law.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.                    


	§ 403.0121. ACCEPTANCE OF FEDERAL MONEY.  The comptroller 
shall execute instruments necessary to accept money, gifts, or 
assets authorized by federal statute to be paid to the state in lieu 
of taxes or as a gift by the Secretary of Housing and Urban 
Development or any federal agency.  The comptroller shall deposit 
funds received under this section in the general revenue fund.

Added by Acts 1993, 73rd Leg., ch. 268, § 18, eff. Sept. 1, 1993.          


	§ 403.013. REPORT TO GOVERNOR.  (a) In this section, 
"state agency" means:
		(1)  any department, commission, board, office, or 
other agency in the executive or legislative branch of state 
government created by the constitution or a statute of this state;
		(2)  the Supreme Court of Texas, the Court of Criminal 
Appeals of Texas, a court of appeals, the Texas Civil Judicial 
Council, the Office of Court Administration of the Texas Judicial 
System, the State Bar of Texas, or another state judicial agency 
created by the constitution or a statute of this state;
		(3)  a university system or an institution of higher 
education as defined by Section 61.003, Education Code; or
		(4)  another governmental organization that the 
comptroller determines to be a component unit of state government 
for purposes of financial reporting under the provisions of this 
section.
	(b)  On the first Monday of November of each year, and at 
other times the governor requires, the comptroller shall exhibit to 
the governor, in addition to the reports required by the 
constitution, an exact and complete statement showing:
		(1)  the funds and revenues of the state;  and                                
		(2)  public expenditures during the preceding year or 
during another period required by the governor.
	(c)  On the last day of February of each year, in addition to 
the reports required by the constitution and this section, the 
comptroller shall exhibit to the governor an audited comprehensive 
annual financial report that includes all state agencies determined 
to be part of the statewide accounting entity and that is prepared 
in accordance with generally accepted accounting principles as 
prescribed or modified in pronouncements of the Governmental 
Accounting Standards Board.
	(d)  The report under Subsection (c) shall be compiled from 
the financial information requested by the comptroller under 
Subchapter B, Chapter 2101, until it can be prepared from 
information contained in a fully operational uniform automated 
statewide accounting and reporting system.
	(e)  The comptroller is not required to include in the report 
under Subsection (c) a state agency or other governmental 
organization that the comptroller finds is not a component unit of 
state government for purposes of financial reporting under this 
section.
	(f)  The Texas growth fund and Texas growth fund II, created 
as provided by Section 70, Article XVI, Texas Constitution, shall 
provide the financial information listed in Subchapter B, Chapter 
2101, to the comptroller once each year, not later than the date 
established by the comptroller.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 4, § 2.02(a), eff. Sept. 1, 1989;  
Acts 1993, 73rd Leg., ch. 268, § 16, eff. Sept. 1, 1993;  Acts 
1993, 73rd Leg., ch. 449, § 23, eff. Sept. 1, 1993;  Acts 2001, 
77th Leg., ch. 1158, § 9, eff. Sept. 1, 2001;  Acts 2001, 77th 
Leg., ch. 1158, § 10, eff. June 15, 2001.


	§ 403.0131. APPROPRIATION CERTIFICATION.  (a) Not later 
than the 10th day, excluding Sundays, after the date on which an act 
making an appropriation is reported enrolled by the house of 
origin, the comptroller shall complete the evaluation and 
certification of the appropriation required by Section 49a(b), 
Article III, Texas Constitution.
	(b)  As soon as practical after the comptroller certifies the 
appropriations made by the legislature in a regular or special 
session, the comptroller shall prepare a summary table that details 
the basis for the certification of all major funds.  The table must 
be similar in format and detail to the summary tables of the major 
fund estimates published in the comptroller's biennial revenue 
estimate and must include the biennial appropriations from all 
major funds.  The comptroller shall deliver a copy of each table 
prepared under this section to the governor, the lieutenant 
governor, the speaker of the house of representatives, each member 
of the legislature, and the Legislative Budget Board.

Added by Acts 1999, 76th Leg., ch. 281, § 2, eff. Sept. 1, 1999.  
Amended by Acts 2003, 78th Leg., 3rd C.S., ch. 3, § 24.01, eff. 
Jan. 11, 2004.


	§ 403.014. REPORT ON EFFECT OF CERTAIN TAX 
PROVISIONS.  (a) Before each regular session of the legislature, 
the comptroller shall report to the legislature and the governor on 
the effect, if it is possible to assess, of exemptions, discounts, 
exclusions, special valuations, special accounting treatments, 
special rates, and special methods of reporting relating to:
		(1)  sales, excise, and use tax under Chapter 151, Tax 
Code;                
		(2)  franchise tax under Chapter 171, Tax Code;                               
		(3)  school district property taxes under Title 1, Tax 
Code;  and           
		(4)  any other tax generating more than five percent of 
state tax revenue in the prior fiscal year.
	(b)  The report must include:                                                  
		(1)  an analysis of each special provision that reduces 
the amount of tax payable, to include an estimate of the loss of 
revenue for a six-year period including the current fiscal biennium 
and a citation of the statutory or legal authority for the 
provision;  and
		(2)  for provisions reducing revenue by more than one 
percent of total revenue for a tax covered by this section:
			(A)  the effect of each provision on the 
distribution of the tax burden by income class and industry or 
business class, as appropriate;  and
			(B)  the effect of each provision on total income 
by income class.         
	(c)  The report may include:                                                   
		(1)  an assessment of the intended purpose of the 
provision and whether the provision is achieving that objective;  
and
		(2)  a recommendation for retaining, eliminating, or 
amending the provision.
	(d)  The report may be included in any other report made by 
the comptroller. 
	(e)  At the request of the chair of a committee of the senate 
or house of representatives to which has been referred a bill or 
resolution establishing, extending, or restricting an exemption, 
discount, exclusion, special valuation, special accounting 
treatment, special rate, or special method of reporting relating to 
any state tax, the Legislative Budget Board with the assistance, as 
requested, of the comptroller shall prepare a letter analysis of 
the effect on the state's tax revenues that would result from the 
passage of the bill or resolution.  The letter analysis shall 
contain the same information as provided in Subsection (b), as 
appropriate.
	(f)  The comptroller and Legislative Budget Board may 
request from any state officer or agency information necessary to 
complete the report or letter analysis.  Each state officer or 
agency shall cooperate with the comptroller and Legislative Budget 
Board in providing information or analysis for the report or letter 
analysis.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1997, 75th Leg., ch. 1035, § 47, eff. June 19, 1997;  Acts 
1999, 76th Leg., ch. 1467, § 2.02, eff. Oct. 1, 1999.


	§ 403.0141. REPORT ON INCIDENCE OF TAX.  (a) Before each 
regular session of the legislature, the comptroller shall report to 
the legislature and the governor on the overall incidence of the 
school district property tax and any state tax generating more than 
2.5 percent of state tax revenue in the prior fiscal year.  The 
analysis shall report on the distribution of the tax burden for the 
taxes included in the report.
	(b)  At the request of the chair of a committee of the senate 
or house of representatives to which has been referred a bill or 
resolution to change the tax system that would increase, decrease, 
or redistribute tax by more than $20 million, the Legislative 
Budget Board with the assistance, as requested, of the comptroller 
shall prepare an incidence impact analysis of the bill or 
resolution.  The analysis shall report on the incidence effects 
that would result if the bill or resolution were enacted.
	(c)  To the extent data is available, the incidence impact 
analysis under Subsections (a) and (b):
		(1)  shall evaluate the tax burden:                                           
			(A)  on the overall income distribution, using a 
systemwide incidence measure or other appropriate measures of 
equality and inequality;  and
			(B)  on income classes, including, at a minimum, 
quintiles of the income distribution, on renters and homeowners, on 
industry or business classes, as appropriate, and on various types 
of business organizations;
		(2)  may evaluate the tax burden:                                             
			(A)  by other appropriate taxpayer 
characteristics, such as whether the taxpayer is a farmer, rancher, 
retired elderly, or resident or nonresident of the state;  and
			(B)  by distribution of impact on consumers, 
labor, capital, and out-of-state persons and entities;
		(3)  shall evaluate the effect of each tax on total 
income by income group;  and
		(4)  shall:                                                                   
			(A)  use the broadest measure of economic income 
for which reliable data is available;  and
			(B)  include a statement of the incidence 
assumptions that were used in making the analysis.

Added by Acts 1997, 75th Leg., ch. 1035, § 48, eff. Sept. 1, 
1997.  Amended by Acts 1999, 76th Leg., ch. 1467, § 2.03, eff. 
Oct. 1, 1999.


	§ 403.015. ELECTRONIC COMPUTING AND DATA PROCESSING.  The 
comptroller may:
		(1)  establish and operate a central electronic 
computing and data processing center to:
			(A)  maintain the central accounting records of 
the state;                 
			(B)  prepare payrolls and other warrants;                                    
			(C)  audit tax reports;  and                                                 
			(D)  perform other accounting and data processing 
activities for which this equipment economically and practically 
may be used;
		(2)  prescribe and revise claim forms, registers, 
warrants, and other documents submitted in support of payroll or 
other claims or to support tax or other payments to the state, in 
order to provide for the orderly and economical use of equipment 
under this section;  and
		(3)  prescribe and revise procedures, techniques, and 
formats for electronic data transmission, in order to improve the 
flow of data between state agencies.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.                    


	§ 403.016. ELECTRONIC FUNDS TRANSFER.  (a) The 
comptroller shall establish and operate an electronic funds 
transfer system in accordance with this section.  The comptroller 
may use the services of financial institutions, automated 
clearinghouses, and the federal government to establish and operate 
the system.
	(b)  The comptroller shall use the electronic funds transfer 
system to pay an employee's net state salary and travel expense 
reimbursements unless:
		(1)  the employee does not hold a classified position 
under the state's position classification plan and the employee's 
gross state salary is less than the gross state salary for a 
position classified to group 8, step 1, of the state position 
classification plan;  or
		(2)  the employee holds a classified position under the 
state's position classification plan that is classified below group 
8.
	(c)  The comptroller shall use the electronic funds transfer 
system to make: 
		(1)  payments of more than $100 to annuitants by the 
Employees Retirement System of Texas or the Teacher Retirement 
System of Texas under either system's administrative jurisdiction;
		(2)  recurring payments to municipalities, counties, 
political subdivisions, special districts, and other governmental 
entities of this state;  and
		(3)  payments to vendors who choose to receive payment 
through the electronic funds transfer system rather than by 
warrant.
	(d)  If the comptroller is not required by this section to 
use the electronic funds transfer system to pay a person, the 
comptroller may use the system to pay the person on the person's 
request.
	(e)  Repealed by Acts 1997, 75th Leg., ch. 1035, § 90(a), 
eff. June 19, 1997.
	(f)(1) Except as provided by Subdivisions (2) and (4) and 
subject to any limitation in rules adopted by the comptroller, an 
automated clearinghouse, or the federal government, the 
comptroller may use the electronic funds transfer system to deposit 
payments only to one or more accounts of a payee at one or more 
financial institutions, including credit unions.
		(2)  The comptroller may also use the electronic funds 
transfer system to deposit a portion of an employee's gross pay into 
the employee's account at a credit union as prescribed by 
Subchapter G, Chapter 659.
		(3)  A single electronic funds transfer may contain 
payments to multiple payees.  Individual transfers or warrants are 
not required for each payee.
		(4)  The comptroller may also use the electronic funds 
transfer system to deposit a portion of an employee's gross pay into 
an account of an eligible state employee organization for a 
membership as prescribed by Subchapter G, Chapter 659.
	(g)  When a law requires the comptroller to make a payment by 
warrant, the comptroller may instead make the payment through the 
electronic funds transfer system.  The comptroller's use of the 
electronic funds transfer system or any other payment means does 
not create a right that would not have been created if a warrant had 
been issued.
	(h)  Notwithstanding any requirement in this section to make 
a payment through the electronic funds transfer system, the 
comptroller shall issue a warrant to pay a person if:
		(1)  the person properly notifies the comptroller that:                       
			(A)  receiving the payment by electronic funds 
transfer would be impractical to the person;
			(B)  receiving the payment by electronic funds 
transfer would be more costly to the person than receiving the 
payment by warrant;
			(C)  the person is unable to establish a 
qualifying account at a financial institution to receive electronic 
funds transfers;  or
			(D)  the person chooses to receive the payment by 
warrant;  or             
		(2)  the state agency on whose behalf the comptroller 
makes the payment properly notifies the comptroller that:
			(A)  making the payment by electronic funds 
transfer would be impractical to the agency;  or
			(B)  making the payment by electronic funds 
transfer would be more costly to the agency than making the payment 
by warrant.
	(i)  Notwithstanding any requirement in this section to make 
a payment through the electronic funds transfer system, the 
comptroller may make a payment by warrant if the comptroller 
determines that:
		(1)  using the electronic funds transfer system would 
be impractical to the state;  or
		(2)  the cost to the state of using the electronic funds 
transfer system would exceed the cost of issuing a warrant.
	(j)  The comptroller shall adopt rules to administer this 
section, including rules relating to the notifications that may be 
provided to the comptroller under Subsection (h).
	(k)  Repealed by Acts 1999, 76th Leg., ch. 945, § 2, eff. 
June 18, 1999.  

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1991, 72nd Leg., ch. 641, § 4, eff. Sept. 1, 1991;  Acts 
1991, 72nd Leg., ch. 909, § 2, eff. Aug. 26, 1991;  Acts 1991, 
72nd Leg., 1st C.S., ch. 4, § 3.01, eff. Jan. 1, 1992;  Acts 1993, 
73rd Leg., ch. 449, § 24, eff. Sept. 1, 1993;  Acts 1993, 73rd 
Leg., ch. 939, § 13, eff. Aug. 30, 1993;  Acts 1997, 75th Leg., 
ch. 634, § 1(a), eff. Sept. 1, 1998;  Acts 1997, 75th Leg., ch. 
1035, § 49, 90(a), eff. June 19, 1997;  Acts 1999, 76th Leg., ch. 
945, § 1, 2, eff. June 18, 1999;  Acts 2003, 78th Leg., ch. 1310, 
§ 15, eff. June 20, 2003.


	§ 403.0165. PAYROLL DEDUCTION FOR STATE EMPLOYEE 
ORGANIZATION.  (a) An employee of a state agency may authorize a 
transfer each pay period from the employee's salary or wage payment 
for a membership fee in an eligible state employee organization.  
The authorization shall remain in effect until an employee 
authorizes a change in the authorization.  Authorizations and 
changes in authorizations must be provided in accordance with rules 
adopted by the comptroller.
	(b)  The comptroller shall adopt rules for transfers by 
employees to a certified eligible state employee organization.  The 
rules may authorize electronic transfers of amounts deducted from 
employees' salaries and wages under this section.
	(c)  Participation by employees of state agencies in the 
payroll deduction program authorized by this section is voluntary.
	(d)  To be certified by the comptroller, a state employee 
organization must have a current dues structure for state employees 
in place and operating in this state for a period of at least 18 
months.
	(e)  Any organization requesting certification shall 
demonstrate that the fee structure proposed from state employees is 
equal to an average of not less than one-half of the fees for that 
organization nationwide.
	(f)  An organization not previously certified may submit an 
application for certification as an eligible state employee 
organization to the comptroller at any time except during the 
period after June 2 and before September 1.
	(g)  The comptroller may approve an application under 
Subsection (f) if a state employee organization demonstrates to the 
satisfaction of the comptroller that it qualifies as an eligible 
state employee organization by providing the documentation 
required by this section and applicable rules adopted by the 
comptroller.
	(h)  The comptroller may charge an administrative fee to 
cover the costs incurred as a result of administering this section.  
The administrative fees charged by the comptroller shall be paid by 
each qualifying state employee organization on a pro rata basis to 
be determined by the comptroller.  The comptroller by rule shall 
determine the most efficient and effective method of collecting the 
fees. 
	(i)  The comptroller may adopt rules for the administration 
of this section. 
	(j)  Repealed by Acts 1997, 75th Leg., ch. 1035, § 90(a), 
eff. June 19, 1997.
	(k)  Any state employee organization that has a membership of 
at least 4,000 state employee members on April 1, 1991, shall be 
certified by the comptroller as an eligible state employee 
organization.  Such an organization may not be required to meet any 
other eligibility requirements as set out in this section for 
certification, including requirements in the definition of 
eligible state employee organization under Subsection (l).
	(l)  In this section:                                                          
		(1)  "Eligible state employee organization" means a 
state employee organization with a membership of at least 4,000 
state employees continuously for the 18 months preceding a request 
for certification from the comptroller that conducts activities on 
a statewide basis and that the comptroller has certified under this 
article.
		(2)  "State agency" means a department, commission, 
board, office, or any other state entity of state government.

Added by Acts 1991, 72nd Leg., 1st C.S., ch. 4, § 3.02, eff. Jan. 
1, 1992.  Amended by Acts 1993, 73rd Leg., ch. 449, § 25, eff. 
Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1035, § 32, 90(a), eff. 
June 19, 1997.


	§ 403.017. CUSTODY OF SECURITY FOR MONEY AND DEEDS.  (a) A 
bond, note, or other security for money given to the state or an 
officer for the use of the state shall be deposited in the office of 
the comptroller.  
	(b)  A deed conveying land or an interest in land to the state 
for highway purposes shall be deposited in the Austin office of the 
Texas Department of Transportation.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1991, 72nd Leg., ch. 641, § 5, eff. Sept. 1, 1991;  Acts 
1995, 74th Leg., ch. 165, § 22(33), eff. Sept. 1, 1995.


	§ 403.018. ASSISTANCE IN RECONSTRUCTING DESTROYED 
RECORDS.  The comptroller may assist any taxpayer in 
reconstructing and recompiling business records that are damaged or 
destroyed by natural disaster.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.                    


	§ 403.019. CONTRACTS TO COLLECT OUT-OF-STATE DEBTS.  (a) 
The comptroller may contract with a person who is qualified in the 
business of debt collection to collect on behalf of this state a tax 
or other amount finally determined to be owed to this state by a 
person residing outside this state and not known by the agency 
referring the debt to have sufficient assets in this state to 
satisfy the debt if the comptroller determines that the collection 
service to be provided by the collector would be economical and in 
the best interest of the state.  Subject to Subsection (c), a 
contract may permit or require the person to pursue a judicial 
action in a court outside this state to collect a tax or other 
amount owed.  A contract may also apply to a tax or other amount owed 
by a person residing outside this state and not known by the agency 
referring the debt to have sufficient assets in this state to 
satisfy the debt to a political subdivision of this state, if the 
comptroller or another state official is required by law to collect 
the tax or other amount owed for the political subdivision.  No 
contract authorized under this section may exceed four years in 
length, except that such contract may provide for an extension for 
the sole purpose of concluding actions pending at the time of the 
termination of the contract.  This restriction shall not be 
construed so as to prohibit a contractor from bidding on a 
subsequent contract.
	(b)  The comptroller must obtain services authorized by this 
section in the manner provided for the purchase of services by 
contract under Chapters 2155-2158.  In addition to any other notice 
required by that Act for inviting bids, the comptroller shall 
solicit bids for a contract by publishing notice in the Texas 
Register.
	(c)  A contract under this section is not valid unless 
approved by the attorney general.  The attorney general shall 
approve a contract if the attorney general determines that the 
contract complies with the requirements of this section and is in 
the best interest of the state.  No judicial action by any person on 
behalf of the state under a contract authorized and approved by this 
section may be brought unless approved by the attorney general.
	(d)  A contract authorized by this section may provide for 
reasonable compensation for services provided under the contract, 
including compensation determined by the application of a specified 
percentage of the total amount collected, including penalties, 
interest, court costs, or attorney's fees.  If the debt to be 
collected consists of unpaid taxes, including any penalties, 
interest, or costs incurred in connection with the taxes, for which 
tax enforcement funds are available, the comptroller shall pay the 
compensation for services provided under the contract from those 
funds.
	(e)  An amount collected under a contract authorized by this 
section shall be deposited in a suspense account established for 
that purpose in the state treasury.  The comptroller shall pay any 
compensation provided by the contract that is not paid from other 
funds under Subsection (d) from the suspense account.  After those 
amounts have been paid, the remainder shall be transferred to the 
fund or account to which the amount collected is required to be 
deposited.  If the amount collected is not required to be deposited 
to a specific fund or account, the amount shall be transferred to 
the general revenue fund.
	(f)  The comptroller may provide for the imposition of a 
collection fee not to exceed 15 percent of the amount owed in 
addition to the other amounts owed to this state to be collected 
under a contract authorized by this section.  The person who owes 
the other amounts to be collected under the contract is liable for 
the collection fee.  The collection fee may be collected under the 
contract in addition to the other amounts due.  The amount of the 
collection fee is the amount provided by the contract, whether a 
specified amount or an amount contingent on the amount collected or 
other factor, for compensation of the person with whom the contract 
is made and any court costs or attorney's fees incurred in 
collecting the amount owed to this state.
	(g)  The comptroller shall require a person acting on behalf 
of the state under a contract authorized by this section to post a 
bond or other security in an amount the comptroller determines is 
sufficient to cover all revenue or other property of the state that 
is expected to come into the possession or control of the person in 
the course of providing the service.
	(h)  A person acting on behalf of the state under a contract 
authorized by this section does not exercise any of the sovereign 
power of this state, except that the person is an agent of this 
state for purposes of determining the priority of a claim that the 
person is attempting to collect under the contract with respect to 
the claims of other creditors.
	(i)  The comptroller may provide a person acting on behalf of 
the state under a contract authorized by this section with any 
confidential information in the custody of the comptroller relating 
to the debtor that is necessary to the collection of the claim and 
that the comptroller is not prohibited from sharing under an 
agreement with another state or the federal government.  A person 
acting on behalf of the state under a contract authorized by this 
section, and each employee or agent of the person, is subject to all 
prohibitions against the disclosure of confidential information 
obtained from the state in connection with the contract that apply 
to the comptroller or an employee of the comptroller.  A person 
acting on behalf of the state under a contract authorized by this 
section or an employee or agent of the person who discloses 
confidential information in violation of a prohibition made 
applicable to the person under this subsection is subject to the 
same sanctions and penalties that would apply to the comptroller or 
an employee of the comptroller for that disclosure.
	(j)  The comptroller shall require a person acting on behalf 
of the state under a contract authorized by this section to obtain 
and maintain insurance coverage adequate to provide reasonable 
coverage for damages negligently, recklessly, or intentionally 
caused by the person or the person's agent in the course of 
collecting a debt under the contract and to protect the state from 
any liability for those damages.  This state is not liable for and 
may not indemnify a person acting on behalf of the state under a 
contract authorized by this section for damages negligently, 
recklessly, or intentionally caused by the person or the person's 
agent in the course of collecting a tax or other amount under the 
contract.
	(k)  In addition to any other reasons that may be provided in 
the contract, a contract authorized under this section may be 
terminated if a person acting on behalf of the state under such 
contract, or an employee or agent of the person, is found to be in 
violation of the federal Fair Debt Collection Practices Act, 
discloses confidential information to a person not authorized to 
receive it as provided in Subsection (i) of this section, or 
performs any act resulting in a final judgment for damages against 
this state.
	(l)  The execution of a contract under this section does not 
accelerate the imposition of any penalty imposed or to be imposed on 
the tax or other amount to be collected under the contract.

Added by Acts 1989, 71st Leg., ch. 752, § 1, eff. Jan. 1, 1991.  
Amended by Acts 1997, 75th Leg., ch. 165, § 17.191, eff. Sept. 1, 
1997.


	§ 403.0195. CONTRACTS FOR INFORMATION ABOUT PROPERTY 
RECOVERABLE BY THE STATE.  (a) The comptroller may contract with a 
person for the receipt of information about a possible claim that 
the state may be entitled to pursue for the recovery of revenue or 
other property.
	(b)  In a contract under Subsection (a), the total 
consideration to be paid by the state:
		(1)  must be contingent on a recovery by the state;                           
		(2)  may not exceed five percent of the amount of the 
revenue or the value of the other property that the state recovers 
as a result of the pursuit of the claim about which the contracting 
person provided information;  and
		(3)  may be limited by agreement not to exceed a 
specified, absolute dollar amount.
	(c)  Consideration may not be paid by the state under a 
contract executed under Subsection (a) if, at the time the contract 
is executed or within three months after the date of execution and 
by means other than disclosure under the contract, a state employee 
has knowledge of the claim disclosed under the contract or has 
knowledge of a cause of action different from that disclosed under 
the contract but entitling the state to recover the same revenue or 
other property.  An affidavit by a state employee claiming that 
knowledge under those circumstances is prima facie evidence of the 
knowledge and circumstances.
	(d)  This section does not apply to or affect property that 
is recoverable by the state under Chapters 71 through 75, Property 
Code.
	(e)  If the state recovers property in connection with a 
contract executed under this section and payment of the contractual 
consideration is not prohibited by Subsection (c), an amount not to 
exceed five percent of the amount of revenue or proceeds from the 
sale of property recovered shall be deposited to the credit of the 
comptroller's operating fund for payment of the consideration.  The 
balance of the revenue or proceeds from the sale of property 
recovered shall be deposited to the credit of the general revenue 
fund or to any special fund as required by law.

Added by Acts 1991, 72nd Leg., ch. 286, § 1, eff. Sept. 1, 1991.           


	§ 403.021. ENCUMBRANCE REPORTS.  (a) In this section, 
"state agency" has the meaning assigned by Section 403.013.
	(b)  A state agency that expends appropriated funds shall 
report into the uniform statewide accounting system all payables 
and binding encumbrances by appropriation account for the first 
three quarters of the current appropriation year within 30 days 
after the close of each quarter.  A state agency shall report 
payables and binding encumbrances for all appropriation years 
annually to the comptroller, the state auditor, and the Legislative 
Budget Board no later than October 30 of each year.
	(c)  Payables and binding encumbrances must be reported for 
all appropriations in the format that the comptroller prescribes.
	(d)  On November 1 of each fiscal year, the comptroller shall 
lapse all unencumbered nonconstruction appropriation balances for 
all prior appropriation years based on the payables and binding 
encumbrances reported.
	(e)  If a state agency submits a valid claim against a prior 
year's appropriation 30 days or more after the reporting due date, 
the comptroller shall reinstate the agency's appropriations to the 
extent of the claim.
	(f)  If a state agency submits a claim that is legally 
payable against an appropriation for an earlier year and the 
balance of the appropriation is insufficient to pay the claim, then 
the comptroller may reopen the appropriation to pay the claim.  A 
claim is legally payable from an appropriation only if the 
appropriation was encumbered to pay the claim before the expiration 
of the appropriation.
	(g)  Each state agency shall reconcile all expenditures, 
binding encumbrances, payables, and accrued expenditures, as 
reported in the uniform statewide accounting system, with the state 
agency's strategic planning and budget structure, as reported in 
the automated budget and evaluation system.  Each state agency 
shall report in the automated budget and evaluation system a method 
of financing as provided in the General Appropriations Act.  The 
Legislative Budget Board, after consultation with the comptroller, 
shall determine a schedule for the reconciliation required by this 
subsection.
	(h)  The comptroller may adopt rules to administer this 
section.             

Added by Acts 1991, 72nd Leg., ch. 641, § 6, eff. Sept. 1, 1991.  
Amended by Acts 1995, 74th Leg., ch. 686, § 1, eff. Sept. 1, 
1995;  Acts 1997, 75th Leg., ch. 1035, § 69, eff. Sept. 1, 1997;  
Acts 1997, 75th Leg., ch. 1035, § 90(a), eff. June 19, 1997;  
Acts 1999, 76th Leg., ch. 281, § 3, eff. Sept. 1, 1999.


	§ 403.0221. PERFORMANCE AUDIT OF CERTAIN TRANSIT 
AUTHORITIES.  (a) This section applies only to a transit authority 
that is governed by Chapter 451, Transportation Code, and was 
confirmed before July 1, 1985, and does not contain a municipality 
of more than 750,000.
	(b)  The comptroller may, on the request of an entity listed 
in Subsection (c), enter into an interlocal contract under Chapter 
791 with a transit authority to conduct a performance audit to 
determine whether the authority is effectively and efficiently 
providing the services it was created to provide.  The comptroller 
shall report the findings of an audit conducted under this section 
and make appropriate recommendations on changes in the operations 
of the authority to the governing body of the authority.
	(c)  A performance audit under this section may be requested 
by:             
		(1)  the governing body of the transit authority;                             
		(2)  the governing body of the municipality with the 
largest population in the authority;  or
		(3)  the commissioners court in which the majority of 
the area of the municipality described in Subdivision (2) is 
located.
	(d)  A contract under Subsection (b) shall provide that the 
authority will reimburse the comptroller for costs incurred in 
conducting the audit.
	(e)  The comptroller shall file a report containing the 
results of an audit performed under this section with the governor, 
the lieutenant governor, the speaker of the house of 
representatives, and the presiding officers of the committees of 
the senate and the house of representatives responsible for 
approving legislation governing the authority.
	(f)  An audit may not be conducted under this section more 
often than once every two years.

Added by Acts 1997, 75th Leg., ch. 1252, § 1, eff. June 20, 1997.  
Renumbered from V.T.C.A., Government Code § 403.026 by Acts 
1999, 76th Leg., ch. 62, § 19.01(30), eff. Sept. 1, 1999.


	§ 403.023. CREDIT, CHARGE, AND DEBIT CARDS.  (a) The 
comptroller may adopt rules relating to the acceptance of credit, 
charge, and debit cards for the payment of fees, taxes, and other 
charges assessed by state agencies.  The rules may:
		(1)  authorize a state agency to accept credit, charge, 
or debit cards for a payment if the comptroller determines the best 
interests of the state would be promoted;
		(2)  authorize or require a person that uses a credit, 
charge, or debit card to pay a processing fee to the state agency 
that accepts the card for a payment;  and
		(3)  authorize a particular state agency to accept 
credit, charge, or debit cards for a payment without providing the 
same authorization to other state agencies.
	(b)  The comptroller may adopt rules relating to the use of 
credit or charge cards by state agencies to pay for purchases.  The 
rules may:
		(1)  authorize a state agency to use credit or charge 
cards if the comptroller determines the best interests of the state 
would be promoted;
		(2)  authorize a state agency to use credit or charge 
cards to pay for purchases without providing the same authorization 
to other state agencies;
		(3)  authorize a state agency to use credit or charge 
cards to pay for purchases that otherwise may be paid out of the 
agency's petty cash accounts under Subchapter K;  and
		(4)  authorize the General Services Commission to 
contract with one or more credit or charge card issuers on behalf of 
state agencies.
	(c)  The comptroller may not adopt rules about a particular 
state agency's acceptance of credit or charge cards for a payment if 
the rules would affect a contract that the agency has entered into 
that is in effect on September 1, 1993.  The comptroller may not 
adopt rules about a particular state agency's acceptance of charge 
or debit cards for a payment if the rules would affect a contract 
that the agency has entered into that is in effect on September 1, 
1999.
	(d)  The comptroller may not adopt rules about a particular 
state agency's acceptance or use of credit, charge, or debit cards 
if another law specifically authorizes, requires, prohibits, or 
otherwise regulates the acceptance or use.
	(e)  In this section, "state agency" means:                                    
		(1)  a board, commission, department, or other agency 
in the executive branch of state government that is created by the 
constitution or a statute of this state, including an institution 
of higher education as defined by Section 61.003, Education Code, 
other than a public junior college;
		(2)  the legislature or a legislative agency;  or                             
		(3)  the supreme court, the court of criminal appeals, 
a court of appeals, or a state judicial agency.

Added by Acts 1993, 73rd Leg., ch. 449, § 26, eff. Sept. 1, 1993.  
Amended by Acts 1997, 75th Leg., ch. 1423, § 7.04, eff. Sept. 1, 
1997;  Acts 1999, 76th Leg., ch. 1467, § 1.13, eff. Sept. 1, 
1999.


	§ 403.0231. CREDIT CARD AGREEMENT BENEFITTING STATE.  (a) 
The comptroller may enter an agreement with a credit card issuer 
under which:
		(1)  the issuer is required to pay to the comptroller an 
amount of money based on the use of the credit card by the holders of 
the credit card;  and
		(2)  the issuer is permitted to represent to the public 
that use of the credit card benefits state parks and to design 
credit cards issued under the agreement to indicate this benefit.
	(b)  The form of any representation of benefit to state parks 
and the design of credit cards issued under the agreement must be 
approved by the comptroller.
	(c)  The comptroller shall deposit money received under this 
section to the credit of the state parks account under Section 
11.035, Parks and Wildlife Code.

Added by Acts 1997, 75th Leg., ch. 167, § 1, eff. May 21, 1997.  
Renumbered from V.T.C.A., Government Code § 403.026 by Acts 
1999, 76th Leg., ch. 62, § 19.01(31), eff. Sept. 1, 1999.


	§ 403.0232. CREDIT OR DEBIT CARD AGREEMENT BENEFITING 
PUBLIC SCHOOLS.  (a) In this section, "debit card" includes a 
prepaid debit card.
	(b)  The comptroller may enter an agreement with a credit or 
debit card issuer under which:
		(1)  the issuer is required to pay to the comptroller an 
amount of money based on the use of the credit or debit card by the 
cardholders;  and
		(2)  the issuer is permitted to:                                              
			(A)  represent to the public that use of the 
credit or debit card benefits public schools;  and
			(B)  design credit or debit cards issued under the 
agreement to indicate that benefit.
	(c)  The form of any representation of benefit to public 
schools and the design of credit or debit cards issued under the 
agreement must be approved by the comptroller.
	(d)  In evaluating an issuer's proposal to enter into an 
agreement under this section, the comptroller shall consider:
		(1)  the financial stability of the issuer;                                   
		(2)  whether the proposal offers the best available 
financial terms for the state and cardholders;
		(3)  the strength of the marketing effort to be made by 
the issuer and its marketing partners;  and
		(4)  other issues the comptroller determines are 
appropriate.               
	(e)  The agreement between the comptroller and the issuer 
must allow the cardholder to designate a particular school district 
as the recipient of money generated by the cardholder's credit or 
debit card use and should to the extent practicable allow the 
cardholder to designate a particular school.  If the cardholder 
does not designate a particular school district or school, the 
comptroller shall deposit money received under this section to the 
credit of the foundation school fund.

Added by Acts 2003, 78th Leg., ch. 351, § 1, eff. June 18, 2003.           


	§ 403.025. FEDERAL EARNED INCOME TAX CREDIT.  (a) The 
comptroller's office is the lead state agency in promoting 
awareness of the federal earned income tax credit program for 
working families.
	(b)  The comptroller shall recruit other state agencies and 
the governor's office to participate in a coordinated campaign to 
increase awareness of the federal tax program.
	(c)  State agencies that otherwise distribute information to 
the public may use existing resources to distribute information to 
persons likely to qualify for federal earned income tax credits and 
shall cooperate with the comptroller in information distribution 
efforts.

Added by Acts 1995, 74th Leg., ch. 655, § 6.10, eff. Sept. 1, 
1995.  Renumbered from V.T.C.A., Government Code § 403.024 by 
Acts 1997, 75th Leg., ch. 165, § 31.01(33), eff. Sept. 1, 1997.


	§ 403.026. ELECTRONIC STORAGE AND MAINTENANCE OF 
RECORDS.  (a) The comptroller may store and maintain 
electronically a state record or an essential record if:
		(1)  the method used to store and maintain the record 
allows accurate reproduction of the record;
		(2)  the method used to store and maintain the record 
conforms with any standards prescribed by the records preservation 
officer in conformity with any applicable rules of the National 
Institute of Standards and Technology, except that those standards 
do not apply to the extent they conflict with this section;  and
		(3)  the place and manner of safekeeping the medium or 
equipment on which the record is stored and maintained conforms 
with the records preservation officer's requirements under Section 
441.059(a), except that the officer may not prohibit the 
comptroller from retaining possession of that medium or equipment.
	(b)  An accurate reproduction of a state record that is 
stored and maintained according to this section is a preservation 
duplicate of the record for purposes of Sections 441.058 and 
441.059, without regard to whether the records preservation 
officer:
		(1)  made the reproduction;  or                                               
		(2)  designated the reproduction as a preservation 
duplicate.               
	(c)  An accurate reproduction of an essential record that is 
stored and maintained according to this section is a photographic 
reproduction of the record for purposes of Section 441.038(f).
	(d)  An accurate reproduction of a state record or an 
essential record may be in tangible or intangible form, including 
an electronic or optical image of the record.
	(e)  In this section:                                                          
		(1)  "Essential record" means written or graphical 
material that is made or received by the comptroller in the conduct 
of official state business and that is filed or intended to be 
preserved permanently or for a definite period as a record of that 
business.
		(2)  "Records preservation officer" means the director 
of the records management division of the Texas State Library.
		(3)  "State record" means a document, book, paper, 
photograph, sound recording, or other material, without regard to 
physical form or characteristic, that is made or received by the 
comptroller according to law or in connection with the transaction 
of official state business.

Added by Acts 1997, 75th Leg., ch. 1040, § 61, eff. Sept. 1, 
1997.       


	§ 403.027. DIGITAL SIGNATURES.  (a) The comptroller may 
establish a procedure for a person to use a digital signature to 
authenticate a document, a communication, or data submitted to the 
comptroller if:
		(1)  the comptroller determines the procedure will 
provide a degree of security and authenticity at least equal to that 
provided by a manual signature;  and
		(2)  the digital signature:                                                   
			(A)  is unique to the person using it;                                       
			(B)  is capable of independent verification;                                 
			(C)  is under the sole control of the person using 
it;  and                
			(D)  is transmitted in a manner that makes it 
infeasible to change the signature, document, communication, or 
data without invalidating the signature.
	(b)  A digital signature provided according to a procedure 
established under Subsection (a) has the same legal force and 
effect for all purposes as a manual signature.
	(c)  The electronic approval of a voucher is governed by:                      
		(1)  this section and Chapter 2103 if the comptroller 
has established a procedure for the person approving the voucher to 
provide a digital signature concerning the voucher;  or
		(2)  Chapter 2103 if the comptroller has not 
established the procedure.     
	(d)  This section prevails over Chapter 2103 to the extent of 
conflict if both this section and that chapter apply under 
Subsection (c)(1).
	(e)  Except as provided by this subsection, Section 2054.060 
applies to a digital signature used to authenticate any document, 
communication, or data submitted to the comptroller if the 
comptroller has not established a procedure under Subsection (a) 
concerning the signature.  Section 2054.060 does not apply to the 
electronic approval of a voucher under Chapter 2103.
	(f)  The use of a digital signature under this section is 
subject to criminal laws pertaining to fraud and computer crimes, 
including Chapters 32 and 33, Penal Code.
	(g)  In this section, "digital signature" means an 
electronic identifier intended by the person using it to have the 
same force and effect as the use of a manual signature.

Added by Acts 1997, 75th Leg., ch. 1035, § 76, eff. June 19, 
1997.  Amended by Acts 2001, 77th Leg., ch. 1158, § 11, eff. June 
15, 2001;  Acts 2003, 78th Leg., ch. 1310, § 17, eff. June 20, 
2003.


	§ 403.0271. AUTHORIZATIONS TO DEBIT STATE ACCOUNTS.  (a) 
The comptroller may authorize a person to debit a state account in 
or outside of the state treasury for the purpose of receiving 
payment for goods or services provided to a state agency.
	(b)  The comptroller may:                                                      
		(1)  authorize certain persons to debit an account 
without authorizing others to do so;
		(2)  authorize a debit for goods or services provided 
to certain state agencies without authorizing a debit for goods or 
services provided to other state agencies;
		(3)  authorize a debit for certain types of goods or 
services without authorizing a debit for other types of goods or 
services;  and
		(4)  otherwise limit the circumstances under which a 
debit is permitted.    
	(c)  Each state agency whose funds are paid through debits 
authorized under Subsection (a) shall:
		(1)  reconcile the debits with the actual amount due 
for goods or services provided;  and
		(2)  recover any amount debited that exceeds the amount 
due.                
	(d)  The comptroller by rule shall specify the frequency with 
which a reconciliation under Subsection (c)(1) must be conducted by 
a state agency.  The comptroller by rule may require the agency to 
submit the reconciliation to the comptroller for review and 
approval.  The comptroller may audit the agency to ensure the 
accuracy of the reconciliation.
	(e)  The comptroller may adopt rules and establish 
procedures to administer this section.
	(f)  In this section, "state agency" means:                                    
		(1)  a board, commission, department, or other agency 
in the executive branch of state government that is created by the 
constitution or a statute of this state, including an institution 
of higher education as defined by Section 61.003, Education Code, 
other than a public junior or community college;
		(2)  the legislature or a legislative agency;  or                             
		(3)  the supreme court, the court of criminal appeals, 
a court of appeals, or a state judicial agency.

Added by Acts 1999, 76th Leg., ch. 1467, § 1.14, eff. June 19, 
1999.     


	§ 403.028. HEALTH CARE FRAUD STUDY.  (a) Except as 
provided by Subsection (f), the comptroller shall conduct a study 
each biennium to determine:
		(1)  the number and type of potential fraudulent claims 
for medical or health care benefits submitted:
			(A)  under the state Medicaid program, including 
the Medicaid managed care program implemented under Chapter 533;  
or
			(B)  by or on behalf of a state employee and 
administered by the attorney general under Chapter 501, Labor Code;  
and
		(2)  the need for changes to the eligibility system 
used under the state Medicaid program.
	(b)  For purposes of the study conducted under this section, 
the comptroller or, at the request of the comptroller, a state 
agency that administers a program identified by Subsection (a) may 
make telephone contact with a person identified as receiving 
services for which benefits are provided under the program to 
confirm the delivery of services to the person.
	(c)  A state agency that administers a program identified by 
Subsection (a) shall cooperate with the comptroller and provide any 
information required by the comptroller in connection with the 
study.  The information must be provided in a format agreed to by 
the comptroller and the state agency to permit examination of both 
patient and health care provider histories to identify unusual or 
suspicious claims or patterns of claims.  A state agency may enter 
into a memorandum of understanding with the comptroller regarding 
the use and confidentiality of the information provided.  This 
subsection does not require a state agency to provide confidential 
information if release of the information is prohibited by law.
	(d)  Each state agency that administers a program identified 
by Subsection (a), in consultation with the comptroller and the 
office of the state auditor, shall establish performance measures 
to be used to evaluate the agency's fraud control procedures.
	(e)  The comptroller shall report the results of the study to 
each state agency that administers a program included in the study 
so that the agency may modify its fraud control procedures as 
necessary.  The report must indicate whether the level of fraud in 
each program included in the study has increased, decreased, or 
remained constant since the last report of the comptroller under 
this section.
	(f)  The state auditor, based on a risk assessment and 
subject to the legislative audit committee's approval of including 
the state auditor's advisory function in the audit plan under 
Section 321.013, may advise the comptroller in its conduct of the 
study required under Subsection (a).

Added by Acts 1997, 75th Leg., ch. 1153, § 6.01(a), eff. Sept. 1, 
1997.  Amended by Acts 1999, 76th Leg., ch. 1289, § 2, eff. Sept. 
1, 1999;  Acts 1999, 76th Leg., ch. 1541, § 50, eff. Sept. 1, 
1999.  Renumbered from V.T.C.A., Government Code § 403.026 by 
Acts 1999, 76th Leg., ch. 62, § 19.01(32), eff. Sept. 1, 1999.  
Amended by Acts 1999, 76th Leg., ch. 1290, § 1, eff. June 18, 
1999;  Acts 2001, 77th Leg., ch. 1420, § 9.004, eff. Sept. 1, 
2001;  Acts 2003, 78th Leg., ch. 785, § 9, eff. Sept. 1, 2003.


	§ 403.029. TRANSFER OF CERTAIN MONEY TO GENERAL REVENUE 
FUND.  On the expiration of Subchapter N:
		(1)  the comptroller shall determine the amount 
sufficient to administer loan guarantees or obligations of the 
comptroller that remain outstanding under the Texas film industry 
loan guarantee indemnity program administered by the comptroller 
under Subchapter N;  and
		(2)  any amount in the Texas film industry 
administrative fund that exceeds the amount determined under 
Subdivision (1) may be used only by the Music, Film, Television, and 
Multimedia Office in the governor's office for the purpose of 
promoting the film industry in this state.

Added by Acts 1999, 76th Leg., ch. 832, § 2, eff. Sept. 1, 1999.           


	§ 403.030. INFORMATION ON ECONOMIC DEVELOPMENT 
ACTIVITIES.  (a) For purposes of evaluating the effect on economic 
development in this state, the comptroller, before each regular 
session of the legislature, shall collect and make available 
information that:
		(1)  lists the strategies in the General Appropriations 
Act identified as meeting the statewide priority goal or service 
category of economic development, if any, of each state agency and 
institution of higher education, as defined by Section 61.003, 
Education Code, including:
			(A)  legislative appropriations or actual 
expenditures, as applicable, for each strategy;
			(B)  the method of financing of each strategy;  
and                        
			(C)  outcome measures associated with each 
appropriate strategy that are listed in the General Appropriations 
Act or the Automated Budget and Evaluation System of Texas (ABEST);
		(2)  lists all investments financed with money from the 
Texas growth fund created by Section 70, Article XVI, Texas 
Constitution;
		(3)  contains a summary of the information reported 
under Section 4C, Development Corporation Act of 1979 (Article 
5190.6, Vernon's Texas Civil Statutes), by each corporation created 
under Section 4A or 4B of that Act and a copy of the report submitted 
by each of the 10 corporations with the largest total revenue in the 
most recent fiscal year ending before the date the information 
compiled under this section is made available;
		(4)  contains a summary of the report required by 
Section 403.014 and information on the effect on revenues of 
allocation or apportionment under Sections 171.106 and 171.1061, 
Tax Code;
		(5)  contains a summary of reports the comptroller is 
required to submit by other law to evaluate the effectiveness of Tax 
Code provisions, including reports required by Sections 171.707, 
171.727, 171.759, and 171.809, Tax Code;  and
		(6)  to the extent practicable, contains information on 
employment, capital investment, and personal income relating to:
			(A)  at least two tax provisions described by 
Section 403.014;  and        
			(B)  changes in school district property tax law 
or Tax Code provisions enacted by the most recent legislature.
	(b)  The information compiled by the comptroller under this 
section must cover the five-year period ending on the last day of 
the most recent fiscal year ending before the date the information 
is made available.
	(c)  The comptroller may request from any appropriate entity 
or agency information necessary to compile the information 
described by this section.  Each entity or agency shall cooperate 
with the comptroller in providing information under this section.  
The Legislative Budget Board shall provide to the comptroller the 
information required by Subsection (a)(1).

Added by Acts 2001, 77th Leg., ch. 1407, § 1, eff. June 16, 2001.          


	§ 403.0301. INTELLECTUAL PROPERTY.  (a) The comptroller 
may:              
		(1)  apply for, register, secure, hold, and protect 
under the laws of the United States or any state or nation:
			(A)  a patent for the invention, discovery, or 
improvement of any process, machine, manufacture, or composition of 
matter;
			(B)  a copyright for an original work of 
authorship fixed in any tangible medium of expression, known or 
later developed, from which it can be perceived, reproduced, or 
otherwise communicated, either directly or with the aid of a 
machine or device;
			(C)  a trademark, service mark, collective mark, 
or certification mark for a word, name, symbol, device, or slogan 
that the comptroller uses to identify and distinguish the 
comptroller's goods and services from other goods and services;  or
			(D)  other evidence of protection or exclusivity 
issued for intellectual property;
		(2)  contract with a person for the sale, lease, 
marketing, or other distribution of the comptroller's intellectual 
property;
		(3)  obtain under a contract described in Subdivision 
(2) a royalty, license right, or other appropriate means of 
securing reasonable compensation for the development or purchase of 
the comptroller's intellectual property;  and
		(4)  waive or reduce the amount of compensation secured 
by contract under Subdivision (3) if the comptroller determines 
that the waiver or reduction will:
			(A)  further a goal or mission of the comptroller;  
and                    
			(B)  result in a net benefit to the state.                                   
	(b)  Intellectual property is excepted from required 
disclosure under Chapter 552:
		(1)  beginning on the date the comptroller decides to 
seek a patent, trademark, service mark, collective mark, 
certification mark, or other evidence of protection of exclusivity 
concerning the property;  and
		(2)  ending on the date the comptroller receives a 
decision about the comptroller's application for a patent, 
trademark, service mark, collective mark, certification mark, or 
other evidence of protection of exclusivity concerning the 
property.
	(c)  Except as provided by Section 2054.115(c), money paid to 
the comptroller under this section shall be deposited to the credit 
of the general revenue fund.
	(d)  Notwithstanding any other law of this state, the 
comptroller may award to an employee of the comptroller who 
conceives, creates, discovers, invents, or develops intellectual 
property an appropriate amount of equity interest or participation 
in the research, development, licensing, or exploitation of that 
property.
	(e)  The comptroller shall establish intellectual property 
policies for the comptroller's office that include minimum 
standards for:
		(1)  the public disclosure or availability of products, 
technology, and scientific information, including inventions, 
discoveries, trade secrets, and computer software;
		(2)  review by the comptroller's office of products, 
technology, and scientific information, including consideration of 
ownership and appropriate legal protection;
		(3)  the licensing of products, technology, and 
scientific information;     
		(4)  the identification of ownership and licensing 
responsibilities for each class of intellectual property;  and
		(5)  royalty participation by inventors and the 
comptroller's office.       

Added by Acts 2001, 77th Leg., ch. 1158, § 12, eff. June 15, 
2001.       

SUBCHAPTER C. ACCOUNTING


	§ 403.031. GENERAL ACCOUNTING DUTIES.  (a) The 
comptroller shall maintain accounts and information as necessary to 
show the sources of state revenues and the purposes for which 
expenditures are made and shall provide proper accounting controls 
to protect state finances.
	(b)  The comptroller shall maintain a double entry system of 
bookkeeping.    
	(c)  The comptroller, in consultation with the state auditor 
and the attorney general, may develop standards and criteria to 
account for or to reclassify receivables determined to be 
uncollectible.  The standards and criteria developed by the 
comptroller must comply with generally accepted accounting 
principles as prescribed or modified by the Governmental Accounting 
Standards Board or its successors and must provide proper 
accounting controls to protect state finances.  The attorney 
general shall review and approve the standards and criteria for 
classification of receivables.  Receivables may be reclassified as 
collectible or uncollectible on a case-by-case basis as determined 
or approved by the attorney general. The classification of 
receivables as uncollectible under this subsection does not 
constitute forgiveness of the debt, and any person indebted to the 
state remains subject to Section 403.055.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 1, eff. Sept. 1, 1989;  Acts 
1997, 75th Leg., ch. 1035, § 70, eff. Sept. 1, 1997;  Acts 2003, 
78th Leg., ch. 785, § 10, eff. Sept. 1, 2003.


	§ 403.032. LEDGERS.  The comptroller shall collect and 
maintain the information that is necessary to produce:
		(1)  a state general ledger;                                                  
		(2)  a tax collectors' control ledger;                                        
		(3)  a tax collectors' ledger for cash accounts;                              
		(4)  a tax collectors' ledger for occupation taxes;                           
		(5)  a tax collectors' ledger for insolvent taxes;                            
		(6)  a tax collectors' ledger for delinquent taxes;                           
		(7)  agency suspense ledgers;                                                 
		(8)  a bond ledger for state-owned bonds;                                     
		(9)  a securities ledger;                                                     
		(10)  an appropriation ledger;  and                                           
		(11)  other ledgers found necessary.                                          

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 2, eff. Sept. 1, 1989.


	§ 403.033. SUPPORTING AND ANALYSIS RECORDS.  The 
comptroller shall collect and maintain the information that is 
necessary to produce:
		(1)  a general journal;                                                       
		(2)  registers concerning deposits;                                           
		(3)  registers concerning warrants;                                           
		(4)  a warrants canceled register;                                            
		(5)  a suspense cash record;                                                  
		(6)  a securities register;                                                   
		(7)  a tax collectors' journal;                                               
		(8)  a tax collectors' report register;                                       
		(9)  an occupation tax register;                                              
		(10)  a revenue analysis;                                                     
		(11)  an expense analysis;  and                                               
		(12)  other necessary supporting records or analyses.                         

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 3, eff. Sept. 1, 1989.


	§ 403.034. STATE GENERAL LEDGER.  (a) The comptroller 
shall maintain information concerning all entries to the state 
general ledger.  The ledger contains controlling and fund accounts, 
including:
		(1)  a comptroller cash account;                                              
		(2)  a comptroller bond account;                                              
		(3)  a comptroller securities in trust account;                               
		(4)  a warrants payable account;                                              
		(5)  agency suspense accounts;                                                
		(6)  securities in trust fund accounts showing net 
balances, with a separate account for each fund;
		(7)  fund accounts for bonds owned, with a separate 
account for each fund;  and
		(8)  other accounts found necessary.                                          
	(b)  The comptroller shall charge the accounts in Subsection 
(a) with the cash on hand and in depository banks and with all bonds 
and securities held for state funds or in trust.  The comptroller 
shall charge the state treasury with the totals of all deposits made 
into the state treasury and credit the state treasury with warrants 
paid, so that the state treasury balance in the comptroller's hands 
plus the balance in the state depositories equals the balance shown 
by the accounts.
	(c)  The comptroller shall keep accounts to show the amounts 
of outstanding warrants and shall credit the accounts with warrants 
issued and charge the accounts for warrants paid, so that the 
balances of the accounts represent the total amount of outstanding 
warrants.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 4, eff. Sept. 1, 1989;  Acts 
1997, 75th Leg., ch. 1423, § 7.05, eff. Sept. 1, 1997.


	§ 403.035. SUSPENSE ACCOUNTS AND LEDGERS.  (a) The 
comptroller may create and use suspense accounts and funds for the 
collection, allocation, and distribution of revenue, including the 
allocation of revenue required to be deposited to the credit of the 
available school fund.
	(b)  The comptroller shall keep a suspense ledger that states 
the accounts of the comptroller with respect to money and 
securities the comptroller holds in suspense, including money and 
securities deposited with the comptroller pending a determination 
of whether the deposits are for a state purpose.  The comptroller 
shall acknowledge the receipt of the items held in suspense and post 
these items to the ledger.  The ledger must also include accounts 
for all money and securities received by heads of agencies and 
deposited in suspense with the comptroller.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 5, eff. Sept. 1, 1989;  Acts 
1997, 75th Leg., ch. 1423, § 7.06, eff. Sept. 1, 1997.


	§ 403.036. APPROPRIATION LEDGERS.  (a) The comptroller 
shall keep an account for each legislative appropriation and shall 
credit the account with the appropriation and charge the account 
with all warrants issued under the authority of the appropriation.  
Each account must show the law authorizing the appropriation.
	(b)  The comptroller shall credit the total of all 
appropriations to a control account.  The comptroller shall charge 
the total of warrants issued to this account so that the balance 
represents the amount of unused appropriations. The comptroller 
shall balance the individual appropriation accounts against the 
control account.
	(c)  The head of each state agency or institution shall keep 
accounts of the appropriations as they apply to the agency or 
institution and shall balance the accounts against the similar 
accounts kept by the comptroller.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 6, eff. Sept. 1, 1989.


	§ 403.037. ALLOCATION OF CERTAIN SETTLEMENT MONEY AT 
DIRECTION OF ATTORNEY GENERAL.  (a) The attorney general may 
certify to the comptroller and the Legislative Budget Board that 
money awarded to the state in settlement of a claim is money to be 
credited to the account for a particular appropriation under 
Section 403.036 if it is not clear under applicable law to which 
account the money should be credited.
	(b)  Except as provided by Subsection (c), the comptroller 
shall act in accordance with the certification received under 
Subsection (a):
		(1)  on the 31st day after the date the comptroller 
receives it;  or        
		(2)  on the day following the date the comptroller 
receives the written prior approval of the Legislative Budget Board 
to act in accordance with the certification.
	(c)  If, before the 31st day after the date the comptroller 
receives the certification under Subsection (a), the comptroller 
receives from the Legislative Budget Board a certification that the 
money is to be credited to a different account for a particular 
appropriation under Section 403.036 or that the money should not be 
credited to any account for a particular appropriation under 
Section 403.036, the comptroller shall act in accordance with the 
board's certification as soon as is practicable.

Added by Acts 2001, 77th Leg., ch. 1396, § 1, eff. Sept. 1, 2001.          


	§ 403.038. REVENUE AND EXPENSE ANALYSIS RECORDS.  (a) The 
comptroller shall maintain sufficient information for a revenue 
analysis record and shall enter in the record the distribution of 
revenues derived by the state from all sources and the amounts 
derived from each source.  The comptroller shall post to the record 
the sources of revenue as represented by deposits.
	(b)  The comptroller shall maintain sufficient information 
for an expense analysis record and shall enter in the record the 
distribution of the disbursements made from state funds, classified 
by agencies or institutions, objects of expenditure, or other 
criteria considered advisable.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 8, eff. Sept. 1, 1989.


	§ 403.039. TEXAS IDENTIFICATION NUMBER SYSTEM.  (a) The 
comptroller shall assign a Texas Identification Number, based on 
the comptroller's taxpayer identification number system, to each 
person, other than a state employee, who supplies property or 
services to the state for compensation or reimbursement.
	(b)  The Texas Identification Number system shall be used by 
each state agency as the primary identification system for persons, 
other than state employees, who supply property or services to the 
agency for compensation or reimbursement.  The agency may assign 
secondary numbers if the secondary numbering system does not 
unnecessarily create duplication of data bases, efforts, or costs.
	(c)  All state agencies shall cooperate with the comptroller 
to convert existing relevant identification systems to the Texas 
Identification Number system.  The comptroller may adopt rules 
governing the conversion to and the administration of the Texas 
Identification Number system, including rules on the procedure for 
applying for a number under the system.
	(d)  In this section, "state agency" means any department, 
commission, board, office, or other agency in the executive, 
legislative, or judicial branch of state government, including an 
institution of higher education.

Added by Acts 1993, 73rd Leg., ch. 906, § 1.04, eff. June 19, 
1993.      

SUBCHAPTER D. WARRANTS, RECEIPTS, AND REGISTERS


	§ 403.052. INFORMATION CONCERNING DEPOSITS .  (a) The 
comptroller shall promulgate rules and develop and implement 
procedures for the efficient deposit of money and securities 
received and held by the comptroller. The rules and procedures 
shall be consistent with the requirements of the uniform statewide 
accounting system.
	(b)  The comptroller shall record and maintain adequate 
information concerning deposits into the state treasury.  This 
deposit information shall consist of the records and data that the 
comptroller deems necessary. 

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 10, eff. Sept. 1, 1989;  Acts 
1997, 75th Leg., ch. 1423, § 7.07, eff. Sept. 1, 1997.


	§ 403.054. REPLACEMENT WARRANT.  (a) Subject to 
Subsection (b), the comptroller may issue a replacement warrant in 
place of an original warrant drawn on the state treasury if the 
state agency on whose behalf the comptroller issued the original 
warrant notifies the comptroller that:
		(1)  the original warrant has been lost, destroyed, or 
stolen;              
		(2)  the original warrant has not been received;  or                          
		(3)  the payee's endorsement on the original warrant 
has been forged.       
	(b)  The comptroller may not issue a replacement warrant if:                   
		(1)  the comptroller has paid the original warrant, 
unless the comptroller: 
			(A)  has received a refund of the payment;  or                               
			(B)  is satisfied that the state agency on whose 
behalf the comptroller issued the original warrant has taken 
reasonable steps to obtain a refund of the payment;
		(2)  the period during which the comptroller may pay 
the original warrant has expired under Section 404.046 or other 
applicable law;
		(3)  the payee of the replacement warrant is not the 
same as the payee of the original warrant;  or
		(4)  the comptroller is prohibited by a payment law 
from issuing a warrant to the payee of the replacement warrant.
	(c)  A replacement warrant:                                                    
		(1)  must reflect the same fiscal year as the original 
warrant;  and        
		(2)  may not be paid by the comptroller unless 
presented for payment to the comptroller or a financial institution 
before the expiration of two years after the close of the fiscal 
year in which the original warrant was issued.
	(d)  The comptroller may not pay an original warrant after 
the comptroller has issued a replacement warrant for the original 
warrant.
	(e)  If the comptroller determines that a replacement 
warrant was improperly issued or that the person to whom the 
replacement was issued was not its owner, the comptroller shall 
immediately demand return of the replacement or, if the replacement 
has been paid, the amount paid by the state.  If this demand is not 
satisfied, the comptroller shall refer the matter to the attorney 
general for appropriate action.
	(f)  A person other than a law enforcement official that has 
possession of a lost or stolen warrant or a warrant on which the 
payee's endorsement has been forged shall, on request, immediately 
deliver the warrant to the comptroller or the state agency on whose 
behalf the comptroller issued the warrant.  The agency or 
comptroller shall issue a receipt for the warrant.
	(g)  Failure to reimburse the state on demand as required by 
Subsection (e) constitutes a debt to the state and further payment 
to the person shall be held as provided by Section 403.055.
	(h)  The comptroller shall adopt rules and forms regarding 
the issuance of replacement warrants.
	(i)  In this section, "payment law" means:                                     
		(1)  Section 403.055;                                                         
		(2)  Section 57.48, Education Code;                                           
		(3)  Section 231.007, Family Code;  or                                        
		(4)  any similar law that prohibits the comptroller 
from issuing a warrant or initiating an electronic funds transfer 
to a person.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 4, § 2.03, eff. Sept. 1, 1989;  Acts 
1993, 73rd Leg., ch. 449, § 27, eff. Sept. 1, 1993;  Acts 1997, 
75th Leg., ch. 1423, § 7.08, eff. Sept. 1, 1997;  Acts 2003, 78th 
Leg., ch. 1310, § 18, eff. June 20, 2003.


	§ 403.055. PAYMENTS TO DEBTORS OR DELINQUENTS 
PROHIBITED.  (a) Except as provided by this section, the 
comptroller, as a ministerial duty, may not issue a warrant or 
initiate an electronic funds transfer to a person who has been 
reported properly under Subsection (f).
	(b)  Except as provided by this section, the comptroller may 
not issue a warrant or initiate an electronic funds transfer to the 
assignee of a person who has been reported properly under 
Subsection (f) if the assignment became effective after the person 
became indebted to the state or incurred a tax delinquency.
	(c)  If this section prohibits the comptroller from issuing a 
warrant or initiating an electronic funds transfer to a person, the 
comptroller may issue a warrant or initiate an electronic funds 
transfer only as provided by this section to:
		(1)  the person's estate;                                                     
		(2)  the distributees of the person's estate;  or                             
		(3)  the person's surviving spouse.                                           
	(d)  This section does not prohibit the comptroller from 
issuing a warrant or initiating an electronic funds transfer to 
pay:
		(1)  the compensation of a state officer or employee;  
or                   
		(2)  the remuneration of an individual if the 
remuneration is being paid by a private person through a state 
agency.
	(e)  This section does not prohibit the comptroller from 
issuing a warrant or initiating an electronic funds transfer to a 
person reported properly under Subsection (f) or to the person's 
assignee if the state agency responsible for collecting the 
person's debt or tax delinquency subsequently and properly reports 
to the comptroller that:
		(1)  the person is complying with an installment 
payment agreement or similar agreement to pay or eliminate the debt 
or delinquency, unless the agency subsequently and properly reports 
to the comptroller that the person no longer is complying with the 
agreement;
		(2)  the person's debt or delinquency has been paid or 
otherwise eliminated;  or
		(3)  the report of indebtedness or delinquency was 
prohibited by Subsection (g) or was otherwise erroneous.
	(f)  Except as provided by Subsection (g), a state agency 
shall report to the comptroller each person who is indebted to the 
state or has a tax delinquency.  The report must contain the 
information and be submitted in the manner and with the frequency 
required by the comptroller.
	(g)  A state agency may not report a person under Subsection 
(f) unless the agency first provides the person with an opportunity 
to exercise any due process or other constitutional or statutory 
protection that must be accommodated before the agency or the state 
may begin a collection action or procedure.  The comptroller may not 
investigate or determine whether a state agency has complied with 
this prohibition.
	(h)  This section does not apply:                                              
		(1)  to the extent Section 57.48, Education Code, 
applies;  or              
		(2)  to the extent this section conflicts with Section 
231.007, Family Code.
	(i)  This section does not prohibit the comptroller from 
issuing a warrant or initiating an electronic funds transfer if:
		(1)  the warrant or transfer would result in a payment 
being made in whole or in part with money paid to the state by the 
United States;  and
		(2)  the state agency that administers the money 
certifies to the comptroller that federal law:
			(A)  requires the payment to be made;  or                                    
			(B)  conditions the state's receipt of the money 
on the payment being made.
	(j)  The comptroller may adopt rules and establish 
procedures to administer this section.
	(k)  This section does not prohibit the comptroller from 
issuing a warrant or initiating an electronic funds transfer to a 
person, the person's assignee, the person's estate, the 
distributees of the person's estate, or the person's surviving 
spouse if each state agency that properly reported the person under 
Subsection (f) consents to issuance of the warrant or initiation of 
the transfer.
	(l)  In this section:                                                          
		(1)  "Compensation" means base salary or wages, 
longevity pay, hazardous duty pay, benefit replacement pay, or an 
emolument provided in lieu of base salary or wages.
		(2)  "State agency" means a board, commission, council, 
committee, department, office, agency, or other governmental 
entity in the executive, legislative, or judicial branch of state 
government.  The term includes an institution of higher education 
as defined by Section 61.003, Education Code, other than a public 
junior or community college.
		(3)  "State officer or employee" means an officer or 
employee of a state agency.
		(4)  "Tax delinquency" means a delinquency in payment 
of:                   
			(A)  a tax to the state;  or                                                 
			(B)  a tax that the comptroller administers or 
collects.                   

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1991, 72nd Leg., ch. 641, § 7, eff. Sept. 1, 1991;  Acts 
1991, 72nd Leg., 1st C.S., ch. 4, § 12.01, eff. Jan. 1, 1992;  
Acts 1993, 73rd Leg., ch. 449, § 28, eff. Sept. 1, 1993;  Acts 
1997, 75th Leg., ch. 1035, § 23, 24, eff. June 19, 1997;  Acts 
1999, 76th Leg., ch. 583, § 1, eff. Sept. 1, 1999;  Acts 1999, 
76th Leg., ch. 1467, § 1.15, eff. Jan. 1, 2000;  Acts 2001, 77th 
Leg., ch. 1158, § 13, 94(2), eff. June 15, 2001.


	§ 403.0551. DEDUCTIONS FOR REPAYMENT OF CERTAIN DEBTS OR 
TAX DELINQUENCIES.  (a) Except as provided by Subsections (b) and 
(d), the comptroller may deduct the amount of a person's 
indebtedness to the state or tax delinquency from any amount the 
state owes the person or the person's successor.  The comptroller 
shall issue a warrant or initiate an electronic funds transfer to 
the person or successor for any remaining amount.
	(b)  Subsection (a) applies to a person or the person's 
successor only if:   
		(1)  the comptroller has provided notice to the person 
or successor that complies with Subsection (c);
		(2)  Section 57.48, Education Code, or Section 403.055 
prohibits the comptroller from issuing a warrant or initiating an 
electronic funds transfer to the person or successor;  and
		(3)  the comptroller is responsible under Section 
404.046, 404.069, or 2103.003 for paying the amount owed by the 
state to the person or successor through the issuance of a warrant 
or initiation of an electronic funds transfer.
	(c)  The comptroller shall provide notice to a person or the 
person's successor before deducting the amount of the person's 
indebtedness to the state or tax delinquency under Subsection (a).  
The notice must:
		(1)  be given in a manner reasonably calculated to give 
actual notice to the person or successor;
		(2)  state the:                                                               
			(A)  amount of the indebtedness or the amount of 
the tax, penalties, interest, and costs due, as applicable;  and
			(B)  name of the indebted or delinquent person;                              
		(3)  specify the deadline for paying the amount due;  
and                   
		(4)  inform the person or successor that unless the 
amount due is paid before the deadline, the comptroller will deduct 
the amount of the indebtedness or delinquency from the amount the 
state owes the person or successor.
	(d)  This section does not authorize the comptroller to 
deduct the amount of a state employee's indebtedness to a state 
agency from any amount of compensation owed by the agency to the 
employee, the employee's successor, or the assignee of the employee 
or successor.  In this subsection, "compensation," "indebtedness," 
"state agency," "state employee," and "successor" have the meanings 
assigned by Section 666.001.
	(e)  The comptroller shall credit the appropriate fund or 
account for any amount deducted under this section if the 
comptroller is the custodian or trustee of that fund or account.  
The comptroller shall remit any amount deducted under this section 
to the custodian or trustee of the appropriate fund or account if 
the comptroller is not its custodian or trustee.
	(f)  The comptroller may determine the order that a person's 
multiple types of indebtedness to the state or tax delinquencies 
are deducted from the amount the state owes the person or the 
person's successor.
	(g)  The assignee of a person or the person's successor is 
considered to be a successor of the person for the purposes of this 
section, except that a deduction under this section from the amount 
owed to the assignee of a person or the person's successor may not 
be made if the assignment became effective before the person became 
indebted to the state or incurred the tax delinquency.
	(h)  The comptroller may adopt rules and establish 
procedures to administer this section.
	(i)  Except as provided by Subsection (d), in this section, 
"successor" means a person's estate and the distributees of that 
estate.

Added by Acts 1999, 76th Leg., ch. 1467, § 1.16, eff. Jan. 1, 
2000.      


	§ 403.0552. PREPARATION AND RETENTION OF CERTAIN 
WARRANTS.  (a) The comptroller may prepare and retain a warrant 
that Section 57.48, Education Code, Section 231.007, Family Code, 
or Section 403.055 prohibits the comptroller from issuing.
	(b)  Except as provided by this subsection, the comptroller 
may prepare a warrant to make a payment that Section 57.48, 
Education Code, Section 231.007, Family Code, or Section 403.055 
prohibits the comptroller from initiating by electronic funds 
transfer.  The comptroller shall prepare the warrant if the payment 
is overdue under Section 2251.021.
	(c)  If the comptroller prepares a warrant under Subsection 
(a) or (b), the comptroller shall:
		(1)  make the warrant payable to the person to whom the 
warrant may not be issued or an electronic funds transfer may not be 
initiated;  and
		(2)  retain the warrant until the earliest of:                                
			(A)  the first day the warrant may no longer be 
paid by the comptroller under Section 404.046 or other applicable 
law;
			(B)  the date the comptroller deducts the amount 
of the person's indebtedness to the state or tax delinquency from 
the amount of the warrant under Section 403.0551 or other 
applicable law;
			(C)  the date the comptroller recovers the amount 
of the person's indebtedness to the state under Chapter 666;  or
			(D)  the first day the comptroller is no longer 
prohibited from issuing the warrant or initiating an electronic 
funds transfer to that person.
	(d)  The comptroller may not cancel or destroy a warrant 
prepared under Subsection (a) or (b) unless the comptroller 
receives a request for the cancellation or destruction from the 
state agency that submitted the voucher requesting issuance of the 
warrant or initiation of the electronic funds transfer and:
		(1)  the agency informs the comptroller that the 
voucher was erroneous or was submitted erroneously;
		(2)  the agency is the only state agency responsible 
for collecting the indebtedness or tax delinquency of the payee of 
the warrant;  or
		(3)  all state agencies that are responsible for 
collecting the indebtedness or tax delinquency of the payee of the 
warrant consent to the cancellation or destruction.
	(e)  For purposes of Subsection (d)(1), a voucher is not 
erroneous and is not submitted erroneously merely because the 
comptroller is prohibited by Section 57.48, Education Code, Section 
231.007, Family Code, or Section 403.055 from issuing a warrant or 
initiating an electronic funds transfer in accordance with the 
voucher.

Added by Acts 1999, 76th Leg., ch. 1467, § 1.17, eff. Jan. 1, 
2000.  Amended by Acts 2001, 77th Leg., ch. 1158, § 14(a), eff. 
June 15, 2001;  Acts 2001, 77th Leg., ch. 1158, § 14(b), eff. 
Sept. 1, 2001.


	§ 403.056. PREPARATION AND DELIVERY OF WARRANTS.  (a) 
When a warrant is prepared, the comptroller shall record and 
maintain adequate information concerning the warrant.  This 
information shall consist of the records and data that the 
comptroller deems necessary. 
	(b)  After the warrant has been prepared, it shall be 
delivered to the comptroller for the comptroller's authorization or 
signature as provided by law. 
	(c)  The comptroller shall deliver the warrant to the person 
entitled to receive it.  The comptroller may require the person to 
give a receipt for the warrant.  The comptroller may file that 
receipt in the comptroller's office.
	(d)  A warrant prepared under this section is considered for 
all purposes to be issued on the due date of the claim.
	(e)  Notwithstanding Subsection (c), the comptroller may 
deliver a warrant for payment of a bill for gas or water service 
provided to the state or a state agency directly to the utility that 
provided the service.  The comptroller may adopt rules to carry out 
this subsection, consistent with Chapter 2251.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 12, eff. Sept. 1, 1989;  Acts 
1993, 73rd Leg., ch. 660, § 9, eff. Sept. 1, 1993;  Acts 1995, 
74th Leg., ch. 76, § 5.95(6), eff. Sept. 1, 1995;  Acts 1997, 
75th Leg., ch. 1423, § 7.09, eff. Sept. 1, 1997.


	§ 403.057. SIGNATURE ON WARRANTS AFTER CHANGE IN 
OFFICE.  If the comptroller ceases to hold or perform the duties of 
office, existing stocks of warrants bearing the person's printed 
name, signature, or facsimile signature may be used until they are 
exhausted, and the person succeeding to the office or the duties of 
the office shall have the warrants issued with:
		(1)  the obsolete printed name, signature, or facsimile 
signature struck through;
		(2)  the successor's printed name substituted for the 
obsolete printed name, signature, or facsimile signature;  and
		(3)  the inscription "Printed name authorized by law" 
near the successor's printed name.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 13, eff. Sept. 1, 1989;  Acts 
1997, 75th Leg., ch. 1423, § 7.10, eff. Sept. 1, 1997.


	§ 403.058. INFORMATION CONCERNING CANCELED 
WARRANTS.  The comptroller shall record and maintain the 
information concerning canceled warrants that is necessary to 
enable an adequate audit to be performed.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 207, § 14, eff. Sept. 1, 1989.


	§ 403.060. PRINTING AND ISSUANCE OF WARRANTS.  (a) The 
comptroller may delegate to a person the authority to print 
warrants and deliver those warrants to the appropriate person.  
However, before a person may print and deliver a warrant, the 
comptroller must approve a voucher related to the warrant in 
accordance with Section 403.071.
	(b)  The comptroller:                                                          
		(1)  may print all warrants on a stock that is the same 
color and design;   
		(2)  may make a warrant payable out of two or more state 
funds when not prohibited by law;
		(3)  shall number warrants in accordance with the 
requirements of the uniform statewide accounting system;   and
		(4)  may combine on a single warrant the payments to a 
vendor or state employee by two or more state agencies when not 
prohibited by law.
	(c)  The comptroller shall promulgate rules for the 
effective and efficient administration of this section.

Added by Acts 1989, 71st Leg., ch. 207, § 16, eff. Sept. 1, 1989.  
Amended by Acts 1991, 72nd Leg., ch. 641, § 8, eff. Sept. 1, 
1991;  Acts 1997, 75th Leg., ch. 1423, § 7.11, eff. Sept. 1, 
1997;  Acts 1999, 76th Leg., ch. 1467, § 1.18, eff. June 19, 
1999.

SUBCHAPTER E. CLAIMS


	§ 403.071. CLAIMS AND AVAILABLE MONEY;  OFFENSE.  (a) A 
warrant may not be prepared unless a properly audited claim, 
verified as to correctness by the agency submitting the claim, is 
presented to the warrant clerk.
	(b)  A claim may not be paid from an appropriation unless the 
claim is presented to the comptroller for payment not later than two 
years after the end of the fiscal year for which the appropriation 
was made.  However, a claim may be presented not later than four 
years after the end of the fiscal year for which the appropriation 
from which the claim is to be paid was made if the appropriation 
relates to new construction contracts, or to repair and remodeling 
projects that exceed the amount of $20,000, including furniture and 
other equipment, architects' and engineering fees, and other costs 
related to the contracts or projects.
	(c)  A claim not presented before the deadline provided by 
Subsection (b) may be presented to the legislature as other claims 
for which appropriations are not available.
	(d)  A warrant may not be drawn against an appropriation from 
a special fund or account unless the fund or account contains in the 
state treasury sufficient cash to pay the warrant.  The comptroller 
may not release or deliver a warrant unless the appropriation 
against which the warrant is drawn has a balance sufficient to pay 
the warrant.
	(e)  As a claim is paid it shall be filed according to the 
method the comptroller finds most advisable.  After two years after 
a claim is filed, it shall be removed from the files and stored as a 
record.
	(f)  A person commits an offense if the person knowingly 
makes a false certificate on a claim against the state for the 
purpose of authenticating a claim against the state.  An offense 
under this section is punishable by imprisonment in the 
institutional division of the Texas Department of Criminal Justice 
for not less than two or more than five years.
	(g)  Notwithstanding Subsection (a), the comptroller and a 
state agency may contract in writing for the comptroller to audit 
claims presented by the state agency after the comptroller prepares 
warrants or uses the electronic funds transfer system to pay the 
claims.  If the comptroller and a state agency execute a contract, 
the comptroller may decide the types of claims that will be audited 
after payment.
	(h)  This subsection applies if the comptroller and a state 
agency have contracted in accordance with Subsection (g).  The 
comptroller shall audit claims after payment in the same way that 
the comptroller audits claims before payment under Subsection (a).  
The comptroller may establish requirements and adopt rules 
concerning the time that a state agency must retain documentation 
in its files to enable a postpayment audit.  If a postpayment audit 
by the comptroller shows that a claim presented by a state agency 
was invalid, the comptroller may:
		(1)  implement procedures to ensure that similar 
invalid claims from the state agency are not paid in the future;
		(2)  report to the governor, the lieutenant governor, 
the speaker of the house of representatives, the state auditor, and 
the Legislative Budget Board the results of the audit;
		(3)  require the state agency to obtain a refund of the 
monies from the payee;
		(4)  cancel the contract with the state agency;  and                          
		(5)  reduce the state agency's remaining appropriations 
by the amount of the claim.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1991, 72nd Leg., ch. 641, § 9, eff. Sept. 1, 1991;  Acts 
1991, 72nd Leg., 1st C.S., ch. 4, § 11.02, eff. Aug. 22, 1991;  
Acts 1993, 73rd Leg., ch. 449, § 29, eff. Sept. 1, 1993;  Acts 
1997, 75th Leg., ch. 1035, § 14, eff. June 19, 1997.


	§ 403.072. PAYROLL CLAIMS.  (a) A court, school, or other 
state agency may prepare and present a payroll claim to the 
comptroller before the end of the payroll period.  The claim must be 
verified as to services performed during the payroll period before 
the date of the claim but need not be verified as to services to be 
performed during the payroll period after the date of the claim.
	(b)  The comptroller shall accept the claim when presented, 
prepare a warrant in payment of the claim before the date it becomes 
due and payable, and hold the warrant for delivery until it becomes 
due and payable.  The warrant must be dated as of the due date of the 
claim and may not be delivered to the claimant until the due date. 
	(c)  To allow such a warrant to be ready for delivery on the 
due date, the comptroller may adopt rules necessary to administer 
this section.
	(d)  In its rules adopted under this section, the comptroller 
may not require an institution of higher education, as defined by 
Section 61.003, Education Code, that processes its own payroll to 
submit payroll information to the comptroller relating to 
individual employees of the institution that is not required by the 
comptroller to make any distribution of state money to the 
institution to cover the institution's payroll.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1997, 75th Leg., ch. 1423, § 7.12, eff. Sept. 1, 1997;  
Acts 2003, 78th Leg., ch. 1266, § 1.18, eff. June 20, 2003.


	§ 403.0721. NET COMPENSATION CALCULATION.  The 
comptroller may adopt procedures and rules relating to the method 
used to calculate the net compensation of a state officer or 
employee.

Added by Acts 1993, 73rd Leg., ch. 449, § 30, eff. Sept. 1, 1993.          


	§ 403.073. SPECIAL CLAIMS.  A person holding a claim 
against the state for which a warrant has not been issued and for 
which the appropriation has been exhausted shall present the claim 
to the comptroller for the comptroller's consideration not later 
than 30 days before the meeting of each regular session of the 
legislature.  The comptroller may not audit such a claim presented 
after this deadline until the comptroller has considered and passed 
on all claims presented before the deadline.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.                    


	§ 403.074. MISCELLANEOUS CLAIMS.  (a) The comptroller 
shall pay, from available funds appropriated for that purpose, 
miscellaneous claims for which an appropriation does not otherwise 
exist or for which the appropriation has lapsed.  For the purpose of 
this section, "miscellaneous claims" does not include claims 
concerning warrants that have expired because they were not 
presented to the comptroller for payment within the time period 
specified in Section 210.012, Labor Code.
	(b)  Except as provided by Subsection (g), the comptroller 
may not pay a miscellaneous claim unless the claim has been:
		(1)  verified and substantiated by an authorized 
employee of the state agency whose special fund or account is to be 
charged for the claim;
		(2)  verified by the attorney general as a legally 
enforceable obligation of the state;  and
		(3)  certified by the claimant as due and unpaid.                             
	(c)  The comptroller shall keep a record of each transaction 
made under this section, showing:
		(1)  the amount of the claim paid;                                            
		(2)  the identity of the claimant;                                            
		(3)  the purpose of the claim;  and                                           
		(4)  the fund or account against which the claim is to 
be charged.          
	(d)  Except as provided by Subsection (g), the comptroller 
may not pay under this section a single claim in excess of $25,000, 
or an aggregate of claims by a single claimant during a biennium in 
excess of $25,000. For the purposes of this subsection, all claims 
that were originally held by one person are considered held by a 
single claimant regardless of whether those claims were later 
transferred.
	(e)  Unless another law provides a period within which a 
particular claim must be made, a claim may not be made under this 
section after four years from the date on which the claim arose. A 
claim arises on the day after the last day that payment was due on 
the original claim.  A person who fails to make a claim within the 
period provided by law waives any right to a payment of the claim.
	(f)  This section does not apply to a claim for a refund of a 
tax or fee.    
	(g)  The comptroller shall pay under this section any claim 
that satisfies the requirements of Subchapter B, Chapter 103, Civil 
Practice and Remedies Code, as provided by Section 103.151, Civil 
Practice and Remedies Code.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 232, § 20, eff. Sept. 1, 1989;  Acts 
1989, 71st Leg., ch. 584, § 5, eff. Sept. 1, 1989;  Acts 1991, 
72nd Leg., ch. 641, § 10, eff. Sept. 1, 1991;  Acts 1995, 74th 
Leg., ch. 76, § 9.57, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., 
ch. 1423, § 7.13, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 
1488, § 2, eff. June 15, 2001.


	§ 403.075. DEFICIENCIES.  (a) A person having the power 
to contract for supplies or pledge the credit of the state for a 
deficiency that may arise under the person's management or control 
shall, before the occurrence of a deficiency, make a sworn estimate 
of the amount necessary to cover a deficiency until the meeting of 
the next legislature.  The person must make the estimate not later 
than the 30th day before the date the deficiency occurs and shall 
immediately submit the claim to the governor.
	(b)  The governor shall:                                                       
		(1)  carefully examine the claim;                                             
		(2)  approve or disapprove it in whole or part;                               
		(3)  endorse the approval on the claim or the part 
approved;                
		(4)  designate the amount and items approved and the 
items disapproved;  and
		(5)  file the claim with the comptroller.                                     
	(c)  The comptroller may draw a deficiency warrant for and 
may pay only the part of a claim approved and filed as provided by 
this section.  If a sufficient deficiency appropriation exists to 
meet the claim, the comptroller shall draw a warrant and the claim 
shall be paid.  If such an appropriation does not exist or is not 
sufficient to pay the claim, the comptroller shall issue a 
deficiency warrant and the claim may not be paid until the 
legislature provides for the payment.
	(d)  If injury or damage occurs to public property from a 
flood, storm, or unavoidable cause, an estimate may be filed under 
this section immediately.  The estimate must be approved by the 
governor as provided by this section.
	(e)  The governor may not approve warrants under this section 
in an aggregate amount exceeding $200,000. A warrant approved above 
this amount is invalid and the comptroller may not redeem it.
	(f)  This section does not apply to fees and dues for which 
the state may be liable under general law.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1997, 75th Leg., ch. 1423, § 7.14, eff. Sept. 1, 1997.


	§ 403.076. TAX REFUNDS.  (a) The comptroller shall pay 
from available funds claims for refunds of state taxes for which a 
refund may not be claimed under Section 111.104, Tax Code.
	(b)  The comptroller shall keep records of each transaction 
made under this section, showing:
		(1)  the amount of the claim paid;                                            
		(2)  the identity of the claimant;                                            
		(3)  the purpose of the claim;  and                                           
		(4)  the fund or account against which the claim is to 
be charged.          
	(c)  For a tax for which no other law provides a period within 
which a refund claim must be made, a refund claim may not be made 
after four years from the latest date on which the tax could be paid 
without the imposition of a penalty or interest.  If the law does 
not provide for the imposition of a penalty or interest for a tax 
not paid within a specified period, a claim for a refund of the tax 
may not be made after four years from the date the return relating 
to the tax was due or, if applicable, a notice that the tax was due.
	(d)  A person who fails to make a tax refund claim within the 
period provided by this section or other law waives any right to a 
refund of the tax paid.
	(e)  The refund claim must be filed in writing with the 
agency that collects the tax for which the refund is claimed.  The 
claim must state the amount of the refund claimed and be accompanied 
by evidence sufficient to establish the grounds for and the amount 
of the refund.
	(f)  If the refund is required by law to be made by an agency 
other than the agency that collects the tax for which the refund is 
claimed, the agency that collects the tax shall provide the agency 
making the refund with a copy of the refund claim and the 
accompanying evidence to establish the validity and amount of the 
refund.  The agency responsible for making the refund may not make a 
refund without receiving that evidence.
	(g)  Before paying a refund under this section, the 
comptroller shall credit the amount due to the person claiming the 
refund against any other amount finally determined to be due to the 
state from the person according to information in the custody of the 
comptroller and shall refund the remainder.
	(h)  This section does not apply to taxes paid under protest.                  
	(i)  This section is not a waiver of sovereign immunity for a 
refund suit.  A person claiming a refund may not seek or obtain 
judicial review of a determination by the agency with which a refund 
claim is filed or by the agency having the responsibility to make a 
refund relating to the refund claim unless the legislature by 
resolution grants permission for a person to seek judicial review 
of the determination.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 232, § 21, eff. Sept. 1, 1989.


	§ 403.077. IMPROPER COLLECTIONS.  (a) The comptroller may 
refund the amount of money collected or received by a state agency 
through mistake of fact or law and deposited in the state treasury, 
including money not due the state and money collected or received in 
excess of the amount required to be collected or received.  The 
agency must make written request to the comptroller for the refund, 
showing the reason for and amount of the refund.  At any time the 
comptroller may require further written evidence for the refund and 
may withhold payment until the comptroller is satisfied that the 
refund is justified.
	(b)  A warrant for the payment of the refund must be signed by 
the comptroller and shall be drawn against the fund or account into 
which the money was deposited.  The refund shall be made from funds 
appropriated for that purpose.
	(c)  This section does not affect Subchapter C, Chapter 111, 
Tax Code, or any statute requiring payment of unrefundable fees.
	(d)  Unless another law provides a period within which a 
particular refund claim must be made, a refund claim may not be made 
under this section after four years from the latest date on which 
the amount collected or received by the state was due, if the amount 
was required to be paid on or before a particular date.  If the 
amount was not required to be paid on or before a particular date, a 
refund claim may not be made after four years from the date the 
amount was collected or received.  A person who fails to make a 
refund claim within the period provided by law waives any right to a 
refund of the amount paid.
	(e)  This section does not apply to a refund of a tax.                         

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 232, § 22, eff. Sept. 1, 1989;  Acts 
1997, 75th Leg., ch. 1423, § 7.15, eff. Sept. 1, 1997.


	§ 403.078. FORM.  All claims and accounts against the 
state shall be submitted on forms or according to the method and 
format that the comptroller prescribes.  The claims and accounts 
shall be prepared to provide for entering on the claim or account, 
for use of the comptroller's office, the following:
		(1)  authorization of the head of the office or other 
person responsible for the expenditure; 
		(2)  the appropriation against which the disbursement 
is to be charged;     
		(3)  information required by the comptroller's rules;                         
		(4)  proof that the claim or account was presented to 
the state within the period of limitation provided by Section 
16.051, Civil Practice and Remedies Code, or other applicable 
statute;  and
		(5)  other appropriate matters.                                               

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  Amended 
by Acts 1989, 71st Leg., ch. 232, § 23, eff. Sept. 1, 1989.


	§ 403.079. USING SAMPLING TECHNIQUES TO AUDIT 
CLAIMS.  (a) The comptroller may use generally recognized sampling 
techniques to audit claims against the state.  Those techniques may 
be used only when the comptroller determines that they would be 
cost-effective and would promote greater efficiency in paying 
claims.  The comptroller's proper use of sampling techniques 
satisfies the auditing requirements of Section 403.071.
	(b)  When the comptroller uses sampling techniques to audit 
claims from a state agency, the comptroller may project the results 
from the sample to similar types of unaudited claims from that 
agency.  The comptroller may use that projection to estimate the 
amount of unaudited claims that were improperly paid.  The 
comptroller may submit that estimate to the governor, state 
auditor, and the Legislative Budget Board.

Added by Acts 1989, 71st Leg., ch. 108, § 5, eff. Sept. 1, 1989.           

SUBCHAPTER F. MANAGEMENT OF FUNDS IN TREASURY


	§ 403.0915. DORMANT FUND OR ACCOUNT.  At any time the 
comptroller, with notification to the state auditor, may transfer 
to the general revenue fund a balance in a dormant fund or account 
if the source of the fund or account is unknown or the purpose for 
which it was collected is moot.  The legislature at any time after 
the transfer may appropriate the balance as a refund if the source 
and purpose of the fund or account become known and active.

Acts 1987, 70th Leg., ch. 147, § 1, eff. Sept. 1, 1987.  
Redesignated from V.T.C.A., Government Code § 403.091 by Acts 
1991, 72nd Leg., 1st C.S., ch. 4, § 11.03, eff. Aug. 22, 1991.  
Amended by Acts 1997, 75th Leg., ch. 1423, § 7.16, eff. Sept. 1, 
1997;  Acts 2001, 77th Leg., ch. 1158, § 15, eff. Sept. 1, 2001.


	§ 403.092. TEMPORARY TRANSFER OF SURPLUS AND OTHER 
CASH.  (a) To allow efficient management of the cash flow of the 
general revenue fund and to avoid a temporary cash deficiency in 
that fund, the comptroller may transfer available cash, except 
constitutionally dedicated revenues, between funds that are 
managed by or in the custody of the comptroller. As soon as 
practicable the comptroller shall return the available cash to the 
fund from which it was transferred.  The comptroller shall preserve 
the equity of the fund from which the cash was transferred and shall 
allocate the earned interest as if the transfer had not been made.
	(b)  If the comptroller submits a statement under Article 
III, Section 49a, of the Texas Constitution when available cash 
transferred under Subsection (a) is in the general revenue fund, 
the comptroller shall indicate in that statement that the 
transferred available cash is in the general revenue fund, is a 
liability of that fund, and is not available for appropriation by 
the legislature except as necessary to return cash to the fund from 
which it was transferred as required by Subsection (a).

Text of subsec. (c) as added by Acts 1993, 73rd Leg., ch. 449, § 
31
	(c)  The comptroller may temporarily transfer cash from the 
general revenue fund to a special fund in the state treasury or to 
an account in the general revenue fund if:
		(1)  the transfer contributes toward minimizing the 
state's interest liability under the Cash Management Improvement 
Act of 1990 (31 U.S.C. Section 6501 et seq.) by delaying the receipt 
of federal money;
		(2)  the amount transferred does not exceed the amount 
necessary for the comptroller to process a payroll claim that a 
state agency submits before the end of the payroll period under 
Section 403.072;
		(3)  the comptroller determines before the transfer 
occurs that other money is not available to process the payroll 
claim;
		(4)  before the transfer occurs, the comptroller is 
notified by the state agency whose payroll claim will be processed 
that the federal government is legally required to provide by 
payday sufficient money to pay the claim;
		(5)  the transfer does not occur earlier than the 10th 
day before payday;  and
		(6)  the amount transferred is returned to the general 
revenue fund as soon as possible after the federal money is received 
but not later than payday.

Text of subsec. (c) as added by Acts 1993, 73rd Leg., ch. 533,