CHAPTER 403. COMPTROLLER OF PUBLIC ACCOUNTS
GOVERNMENT CODE
TITLE 4. EXECUTIVE BRANCH
SUBTITLE A. EXECUTIVE OFFICERS
CHAPTER 403. COMPTROLLER OF PUBLIC ACCOUNTS
SUBCHAPTER A. GENERAL PROVISIONS
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 11.01,
eff. Aug. 22, 1991; Acts 1993, 73rd Leg., ch. 449, Sec. 21, eff.
Sept. 1, 1993.
Sec. 403.002. PERFORMANCE OF DUTY. (a) Repealed by Acts 2003,
78th Leg., ch. 285, Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 2003, 78th Leg., ch. 285, Sec. 9, 31(9), eff.
Sept. 1, 2003.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 73, eff. Sept. 1,
1997; Acts 1997, 75th Leg., ch. 1423, Sec. 7.01, eff. Sept. 1,
1997; Acts 2003, 78th Leg., ch. 285, Sec. 10, eff. Sept. 1, 2003.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1991, 72nd Leg., ch. 641, Sec. 3, eff. Sept. 1,
1991.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Sec. 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, Sec. 75, eff. Sept. 1,
1997. Amended by Acts 2003, 78th Leg., ch. 285, Sec. 11, eff.
Sept. 1, 2003.
SUBCHAPTER B. GENERAL POWERS AND DUTIES
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 108, Sec. 4, eff. Sept. 1,
1989; Acts 1997, 75th Leg., ch. 1423, Sec. 7.03, eff. Sept. 1,
1997; Acts 1999, 76th Leg., ch. 1467, Sec. 1.12, eff. June 19,
1999.
Sec. 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, Sec. 1, eff. Sept. 1,
1995.
Sec. 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, Sec. 1, eff. Sept. 1,
1999.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Sec. 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, Sec. 18, eff. Sept. 1,
1993.
Sec. 403.0122. DEPOSIT OF AMERICAN RECOVERY AND REINVESTMENT ACT
MONEY. (a) In this section:
(1) "Fund" means the American Recovery and Reinvestment Act
fund.
(2) "Recovery act" means the federal American Recovery and
Reinvestment Act of 2009 (Pub. L. No. 111-5).
(b) The American Recovery and Reinvestment Act fund is created
as a special fund in the state treasury outside the general
revenue fund.
(c) Notwithstanding any other law of this state and except as
otherwise provided by federal law, state agencies that receive
money under the recovery act shall deposit the money to the
credit of the fund as the comptroller determines is necessary to
hold and account for money received under the recovery act.
(d) Other money may be deposited to the credit of the fund as
appropriated by the legislature, as required by federal law, or
as necessary to account for money related to the recovery act.
Money deposited to the credit of the fund may only be used for
the purposes identified in the recovery act to stimulate the
economy, including aid for unemployment, welfare, education,
health, and infrastructure.
(e) Agencies shall transfer amounts between the fund and other
accounts and funds in the treasury as necessary to properly
account for money received under the recovery act as directed by
the comptroller. This section does not affect the authority of
the comptroller to establish and use accounts necessary to manage
and account for revenues and expenditures.
(f) Interest earned on money deposited to the credit of the fund
is exempt from Section 404.071. Interest earned on money in the
fund shall be retained in the fund.
(g) The comptroller may issue guidelines for state agencies
regarding the implementation of this section.
Added by Acts 2009, 81st Leg., R.S., Ch.
1051, Sec. 20(b), eff. June 19, 2009.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1989, 71st Leg., ch. 4, Sec. 2.02(a), eff. Sept.
1, 1989; Acts 1993, 73rd Leg., ch. 268, Sec. 16, eff. Sept. 1,
1993; Acts 1993, 73rd Leg., ch. 449, Sec. 23, eff. Sept. 1, 1993;
Acts 2001, 77th Leg., ch. 1158, Sec. 9, eff. Sept. 1, 2001; Acts
2001, 77th Leg., ch. 1158, Sec. 10, eff. June 15, 2001.
Sec. 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, Sec. 2, eff. Sept. 1,
1999. Amended by Acts 2003, 78th Leg., 3rd C.S., ch. 3, Sec.
24.01, eff. Jan. 11, 2004.
Sec. 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;
(4) motor vehicle tax under Section 152.090; and
(5) 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, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 47, eff. June 19,
1997; Acts 1999, 76th Leg., ch. 1467, Sec. 2.02, eff. Oct. 1,
1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1266, Sec. 14, eff. September 1, 2007.
Sec. 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, Sec. 48, eff. Sept. 1,
1997. Amended by Acts 1999, 76th Leg., ch. 1467, Sec. 2.03, eff.
Oct. 1, 1999.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Sec. 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, Sec. 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, Sec. 2, eff. June
18, 1999.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1991, 72nd Leg., ch. 641, Sec. 4, eff. Sept. 1,
1991; Acts 1991, 72nd Leg., ch. 909, Sec. 2, eff. Aug. 26, 1991;
Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 3.01, eff. Jan. 1,
1992; Acts 1993, 73rd Leg., ch. 449, Sec. 24, eff. Sept. 1, 1993;
Acts 1993, 73rd Leg., ch. 939, Sec. 13, eff. Aug. 30, 1993; Acts
1997, 75th Leg., ch. 634, Sec. 1(a), eff. Sept. 1, 1998; Acts
1997, 75th Leg., ch. 1035, Sec. 49, 90(a), eff. June 19, 1997;
Acts 1999, 76th Leg., ch. 945, Sec. 1, 2, eff. June 18, 1999;
Acts 2003, 78th Leg., ch. 1310, Sec. 15, eff. June 20, 2003.
Sec. 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, Sec. 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, Sec. 3.02, eff.
Jan. 1, 1992. Amended by Acts 1993, 73rd Leg., ch. 449, Sec. 25,
eff. Sept. 1, 1993; Acts 1997, 75th Leg., ch. 1035, Sec. 32,
90(a), eff. June 19, 1997.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Amended by Acts 1991, 72nd Leg., ch. 641, Sec. 5, eff. Sept. 1,
1991; Acts 1995, 74th Leg., ch. 165, Sec. 22(33), eff. Sept. 1,
1995.
Sec. 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, Sec. 1, eff. Sept. 1, 1987.
Sec. 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, Sec. 1, eff. Jan. 1,
1991. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 17.191, eff.
Sept. 1, 1997.
Sec. 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, Sec. 1, eff. Sept. 1,
1991.
Sec. 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, Sec. 6, eff. Sept. 1,
1991. Amended by Acts 1995, 74th Leg., ch. 686, Sec. 1, eff.
Sept. 1, 1995; Acts 1997, 75th Leg., ch. 1035, Sec. 69, eff.
Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1035, Sec. 90(a), eff.
June 19, 1997; Acts 1999, 76th Leg., ch. 281, Sec. 3, eff. Sept.
1, 1999.
Sec. 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, Sec. 1, eff. June 20,
1997. Renumbered from Sec. 403.026 by Acts 1999, 76th Leg., ch.
62, Sec. 19.01(30), eff. Sept. 1, 1999.
Sec. 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; and
(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.
(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, Sec. 26, eff. Sept. 1,
1993. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.04, eff.
Sept. 1, 1997; Acts 1999, 76th Leg., ch. 1467, Sec. 1.13, eff.
Sept. 1, 1999.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
937, Sec. 3.02, eff. September 1, 2007.
Sec. 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, Sec. 1, eff. May 21,
1997. Renumbered from Sec. 403.026 by Acts 1999, 76th Leg., ch.
62, Sec. 19.01(31), eff. Sept. 1, 1999.
Sec. 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, Sec. 1, eff. June 18,
2003.
Sec. 403.024. SEARCHABLE STATE EXPENDITURE DATABASE. (a) In
this section, "state agency" has the meaning assigned by Section
403.013.
(b) The comptroller shall establish and post on the Internet a
database of state expenditures, including contracts and grants,
that is electronically searchable by the public except as
provided by Subsection (d). The database must include:
(1) the amount, date, payor, and payee of expenditures; and
(2) a listing of state expenditures by:
(A) object of expense with links to the warrant or check
register level; and
(B) to the extent maintained by state agency accounting systems
in a reportable format, class and item levels.
(c) To the extent possible, the comptroller shall present
information in the database established under this section in a
manner that is searchable and intuitive to users. The
comptroller shall enhance and organize the presentation of the
information through the use of graphical representations, such as
pie charts, as the comptroller considers appropriate. At a
minimum, the database must allow users to:
(1) search and aggregate state funding by any element of the
information;
(2) ascertain through a single search the total amount of state
funding awarded to a person by a state agency; and
(3) download information yielded by a search of the database.
(d) The comptroller may not allow public access under this
section to a payee's address, except that the comptroller may
allow public access under this section to information identifying
the county in which the payee is located. The comptroller may
not allow public access under this section to information that is
identified by a state agency as excepted from required disclosure
under Chapter 552 or as confidential. It is an exception to the
application of Section 552.352(a) that the comptroller or an
officer or employee of the comptroller's office posted
information under this section in reliance on a determination
made by a state agency about the confidentiality of information
relating to the agency's expenditures. The comptroller or an
officer or employee of the comptroller's office is immune from
any civil liability for posting confidential information under
this section if the comptroller, officer, or employee posted the
information in reliance on a determination made by a state agency
about the confidentiality of information relating to the agency's
expenditures.
(e) To the extent any information required to be in the database
is already being collected or maintained by a state agency, the
state agency shall provide that information to the comptroller
for inclusion in the database.
(f) The comptroller may not charge a fee to the public to access
the database.
(g) Except as provided by Subsection (h), a state agency is
required to cooperate with and provide information to the
comptroller as necessary to implement and administer this
section.
(h) This section does not require a state agency to record
information or expend resources for the purpose of computer
programming or other additional actions necessary to make
information reportable under this section.
(i) The Department of Information Resources, after consultation
with the comptroller, shall prominently include a link to the
database established under this section on the public home page
of the TexasOnline Project described by Section 2054.252.
(j) The comptroller may establish procedures and adopt rules to
implement this section.
Added by Acts 2007, 80th Leg., R.S., Ch.
1270, Sec. 1, eff. October 1, 2007.
Sec. 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.
(d) The comptroller shall produce and make available to
employers, by a written notice and a posting on the comptroller's
Internet website, a form that includes information:
(1) regarding the federal earned income tax credit for
distribution under Chapter 104, Labor Code; and
(2) explaining the availability of and contact information for
local volunteer income tax assistance programs.
Added by Acts 1995, 74th Leg., ch. 655, Sec. 6.10, eff. Sept. 1,
1995. Renumbered from Government Code Sec. 403.024 by Acts 1997,
75th Leg., ch. 165, Sec. 31.01(33), eff. Sept. 1, 1997.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
1300, Sec. 3, eff. September 1, 2009.
Sec. 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, Sec. 61, eff. Sept. 1,
1997.
Sec. 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,
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