reglab/housing_qa huggingface dataset:
TX Govt Code § 2101.001 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter A. General Provisions|Section 2101.001. Definitions

Sec. 2101.001.  DEFINITIONS.  In this chapter:(1)  "Enterprise resource planning" includes the administration of a state agency's:(A)  general ledger;(B)  accounts payable;(C)  accounts receivable;(D)  budgeting;(E)  inventory;(F)  asset management;(G)  billing;(H)  payroll;(I)  projects;(J)  grants;(K)  human resources, including administration of performance measures, time spent on tasks, and other personnel and labor issues; and(L)  purchasing, including solicitations and contracting.(2)  "State agency" has the meaning assigned by Section 403.013.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1089 (H.B. 3106), Sec. 1, eff. September 1, 2007.Acts 2013, 83rd Leg., R.S., Ch. 1057 (H.B. 3116), Sec. 1, eff. September 1, 2013.Acts 2015, 84th Leg., R.S., Ch. 326 (S.B. 20), Sec. 6, eff. September 1, 2015.|
TX Govt Code § 2101.011 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter B. Financial Reporting|Section 2101.011. Financial Information Required of State Agencies

Sec. 2101.011.  FINANCIAL INFORMATION REQUIRED OF STATE AGENCIES.  (a)  In this section:(1)  "Annual financial report" means the annual financial report required by this section.(2)  "Appropriated money" means money appropriated by the legislature under the General Appropriations Act or other law.(b)  Not later than November 20 of each year, a state agency shall submit an annual financial report regarding the agency's use of appropriated money during the preceding fiscal year to:(1)  the governor;(2)  the comptroller;(3)  the Legislative Reference Library;(4)  the state auditor;  and(5)  the Legislative Budget Board.(c)  A state agency's annual financial report must include information on all assets, liabilities, and fund balances, including:(1)  cash on hand and on deposit in banks and accounts in the state treasury;(2)  the value of the agency's inventory of movable equipment and other fixed assets;(3)  an itemization of the investments, bonds, notes, and other securities owned by any special funds under the agency's jurisdiction, including the amount and value of the securities;(4)  all money due the agency from any source;(5)  all outstanding commitments of the agency, including amounts due for services or goods received by the agency;(6)  a summary by source of all revenue collected or accruing through the agency;(7)  a summary of all appropriations, expenditures, bona fide encumbrances, and other disbursements by the agency; and(8)  any other financial information requested by the comptroller.(d)  The comptroller may require the reporting of the financial information for any entity that the comptroller determines is a component unit of a statewide reporting entity in accordance with generally accepted accounting principles as prescribed or modified by the Governmental Accounting Standards Board or its successors.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 65, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 8.61, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 281, Sec. 6, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 1158, Sec. 40, eff. Sept. 1, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 795 (H.B. 2042), Sec. 2, eff. September 1, 2019.|
TX Govt Code § 2101.012 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter B. Financial Reporting|Section 2101.012. Uniform Accounting and Reporting Procedures

Sec. 2101.012.  UNIFORM ACCOUNTING AND REPORTING PROCEDURES.  (a)  The comptroller shall prescribe uniform accounting and financial reporting procedures that each state agency shall use in the preparation of the information requested under Section 2101.011.  The procedures may include procedures that prescribe a uniform format for and a uniform method of reporting the financial information included in the annual financial report.(b)  The procedures must include the requirements for compliance with the federal Single Audit Act of 1984 and Office of Management and Budget Circular A-133 and any subsequent changes or amendments that will fulfill the audit requirements for a statewide single audit.(c)  The accounts of the institutions shall be maintained and audited in accordance with the approved reporting system.(d)  The comptroller may adopt rules to implement this section.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 42, eff. Sept. 1, 2001.Amended by: Acts 2007, 80th Leg., R.S., Ch. 141 (S.B. 470), Sec. 1, eff. May 18, 2007.Acts 2019, 86th Leg., R.S., Ch. 795 (H.B. 2042), Sec. 3, eff. September 1, 2019.|
TX Govt Code § 2101.013 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter B. Financial Reporting|Section 2101.013. Review of Proposed Procedures

Sec. 2101.013.  REVIEW OF PROPOSED PROCEDURES.  (a)  Before adopting or changing the accounting and financial reporting procedures, the comptroller shall submit the proposed procedures to the state auditor for review and comment.(b)  In adopting or changing procedures, the comptroller shall consider any comments of the state auditor.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.|
TX Govt Code § 2101.014 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter B. Financial Reporting|Section 2101.014. Duties of State Auditor

Sec. 2101.014.  DUTIES OF STATE AUDITOR.  The state auditor shall ensure that the accounting and financial reporting procedures of each state agency conform to the procedures adopted under this subchapter.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.|
TX Govt Code § 2101.015 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter B. Financial Reporting|Section 2101.015. Componentization for Agency Receiving Federal Funds

Sec. 2101.015.  COMPONENTIZATION FOR AGENCY RECEIVING FEDERAL FUNDS.  (a)  In this section "componentization" means the process of separately calculating the depreciation of major building structural components, subsystems, and equipment.(b)  This section applies only to a state agency that receives federal funds to implement federal or joint federal and state programs.(c)  A state agency shall complete a componentization of any agency-owned building with a fair market value of at least $1 million.  As each building component is replaced, it shall be separately depreciated based on its individual useful life.  At a minimum, the agency shall complete any componentization using the following component categories and suggested useful lives:(1)  building shell, 30 years;(2)  electrical and lighting systems, 20 years;(3)  plumbing systems, 20 years;(4)  fire protection systems, 20 years;(5)  elevator systems, 20 years;(6)  fixed equipment assets, 20 years;(7)  heating, ventilation, and cooling systems, 15 years;(8)  floor coverings, 15 years;(9)  interior finish, 15 years;(10)  miscellaneous construction features, 15 years;  and(11)  roof coverings, 10 years.(d)  The comptroller by rule may modify the schedule prescribed by Subsection (c).|Added by Acts 2001, 77th Leg., ch. 708, Sec. 1, eff. Sept. 1, 2001.|
TX Govt Code § 2101.031 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.031. Uniform Statewide Accounting Project

Sec. 2101.031.  UNIFORM STATEWIDE ACCOUNTING PROJECT.  (a)  The uniform statewide accounting project is in the comptroller's office.Text of introductory language of subsec. (b) as amended by Acts 1997, 75th Leg., ch. 891, Sec. 1.02(b)  The project includes each component of the uniform statewide accounting system as designed in accordance with Chapter 852, Acts of the 70th Legislature, Regular Session, 1987, and as defined by Section 1, Chapter 781, Acts of the 71st Legislature, Regular Session, 1989, including:Text of introductory language of subsec. (b) as amended by Acts 1997, 75th Leg., ch. 1035, Sec. 79(b)  The project includes each component of the uniform statewide accounting system as designed in accordance with Chapter 852, Acts of the 70th Legislature, Regular Session, 1987, as defined by Section 1, Chapter 781, Acts of the 71st Legislature, Regular Session, 1989, and as developed or revised by the comptroller, including:(1)  the uniform statewide accounting system (USAS) and related subsystems;(2)  the uniform statewide payroll system (USPS);  and(3)  the human resource information system (HRIS).(c)  The comptroller shall ensure that the uniform statewide accounting project includes enterprise resource planning.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 891, Sec. 1.02, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1035, Sec. 79, eff. June 19, 1997.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1089 (H.B. 3106), Sec. 2, eff. September 1, 2007.|
TX Govt Code § 2101.033 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.033. Project Director

Sec. 2101.033.  PROJECT DIRECTOR.  (a)  The comptroller shall appoint a project director to administer the project.(b)  The project director reports directly to the comptroller or chief deputy comptroller.(c)  To be appointed project director, an individual must be qualified by training and experience to perform the duties of the position.(d)  The project director shall:(1)  administer the project as provided by this subchapter;(2)  employ and remove project staff;(3)  administer all money entrusted to the project;(4)  obtain necessary office space, equipment, and supplies for the project;  and(5)  contract for goods and services necessary to carry out this subchapter.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.|
TX Govt Code § 2101.034 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.034. Project Support; Recovery of Costs

Sec. 2101.034.  PROJECT SUPPORT;  RECOVERY OF COSTS.  (a)  The comptroller shall provide support services for the project, including accounting, purchasing, and personnel services.  The cost of the services shall be paid from money appropriated to the comptroller.(b)  The comptroller may recover from a state agency or a vendor that uses the system under Section 2155.061 the cost of implementation or use of any component of the project.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 1057 (H.B. 3116), Sec. 2, eff. September 1, 2013.|
TX Govt Code § 2101.035 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.035. Administration of Usas

Sec. 2101.035.  ADMINISTRATION OF USAS.  (a)  The comptroller is responsible for the administration, maintenance, and modification of the uniform statewide accounting system.  The comptroller may adopt procedures and rules for the effective operation of the system, including procedures and rules relating to the method used to compute the net compensation of a state officer or employee.(b)  Repealed by Acts 1997, 75th Leg., ch. 891, Sec. 1.06(b), eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1035, Sec. 90(a), eff. June 19, 1997.(c)  The comptroller shall implement the uniform statewide accounting system in accordance with generally accepted accounting principles, including the guidelines of the National Association of College and University Business Officers.(d)  The comptroller shall ensure that the uniform statewide accounting system encompasses each state agency. (e)  The comptroller shall ensure that the uniform statewide payroll system includes a standardized payroll calculation function.  A state agency shall use that function to calculate its payrolls unless the comptroller temporarily exempts the agency from this requirement.(f)  The comptroller may designate a centralized or decentralized computer system, or a combination of those systems, to operate the uniform statewide accounting system or a component of that system, including the uniform statewide payroll system and the human resources information system.  A designated computer system may be operated by the comptroller, another governmental entity, or a private contractor.(g)  If the comptroller designates a decentralized computer system under Subsection (f), the comptroller may require each state agency using that system to report data and other information from the system to the comptroller at the time and in the manner required by the comptroller.(h)  State agencies shall report expenditures in the uniform manner required by the comptroller.(i)  State agencies shall report contract and purchasing information in the uniform manner required by the comptroller.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.30(a), eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 891, Sec. 1.03, 1.06(b) eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1035, Sec. 80, 90(a) eff. June 19, 1997.Amended by: Acts 2007, 80th Leg., R.S., Ch. 141 (S.B. 470), Sec. 2, eff. May 18, 2007.Acts 2015, 84th Leg., R.S., Ch. 326 (S.B. 20), Sec. 7, eff. September 1, 2015.|
TX Govt Code § 2101.036 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.036. State Agency Internal Accounting Systems

Sec. 2101.036.  STATE AGENCY INTERNAL ACCOUNTING SYSTEMS.  (a)  The comptroller by rule may:(1)  require state agencies to modify, delay, or stop the implementation of individual accounting and payroll systems, including individual enterprise resource planning systems, so that those systems are compatible with the uniform statewide accounting system; and(2)  adopt standards for implementation and modification of state agency enterprise resource planning systems.(b)  The comptroller may require a state agency to:(1)  replace its internal enterprise resource planning system or accounting and payroll system with project components to provide uniformity in internal accounting and other enterprise resource planning system functions; and(2)  modify its internal enterprise resource planning system or accounting and payroll system to provide uniformity in internal accounting and other enterprise resource planning system functions.(c)  The expenditure of state funds for the establishment, modification, or maintenance of an individual enterprise resource planning system or accounting or payroll system must be in accordance with any rules regarding the development, implementation, or use of the uniform statewide accounting system.(d)  Notwithstanding any other provision of this chapter or other law, this section and any rules implementing this section apply only in relation to a state agency as defined by Section 2054.003.(e)  Notwithstanding Subsection (d), a state agency in the legislative branch may elect to participate in the enterprise resource planning system developed under this section.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1089 (H.B. 3106), Sec. 3, eff. September 1, 2007.Acts 2015, 84th Leg., R.S., Ch. 326 (S.B. 20), Sec. 8, eff. September 1, 2015.|
TX Govt Code § 2101.037 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.037. State Agency Cooperation

Sec. 2101.037.  STATE AGENCY COOPERATION.  (a)  A state agency shall make available to the project director all records of the agency for purposes of developing and implementing the project, including complying with the rules and requirements prescribed by the comptroller under Section 2101.036.(b)  To ensure continuous reporting of comprehensive financial management information, including information on encumbrances and performance and workload measures, the comptroller shall require each state agency to report the necessary information to the project director on time.  The reports of each agency must comply with the comptroller's rules and procedures about content and frequency.(c)  It is an affirmative defense to prosecution under Section 552.352(a) that the comptroller, the project director, or another officer or employee of the comptroller acted in reliance on a determination made by a state agency about the confidentiality of information supplied by the agency to the project director under Subsection (b).|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1999, 76th Leg., ch. 1218, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2007, 80th Leg., R.S., Ch. 1089 (H.B. 3106), Sec. 4, eff. September 1, 2007.|
TX Govt Code § 2101.0376 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.0376. Administrative Penalties for Late or Improper Reporting

Sec. 2101.0376.  ADMINISTRATIVE PENALTIES FOR LATE OR IMPROPER REPORTING.  (a)  The comptroller may impose an administrative penalty against a state agency if the comptroller:(1)  is late in submitting a statewide report or submits an incomplete statewide report;  and(2)  determines that the statewide report is late or incomplete because a report from the agency under this subchapter was not properly received by the comptroller on or before the comptroller's deadline.(b)  A penalty imposed under Subsection (a) may be in an amount not to exceed $2,000 for each report that is not properly received by the comptroller on or before the comptroller's deadline.(c)  A state agency shall ensure that the comptroller receives payment of a penalty imposed under Subsection (a) not later than the 30th day after the date the agency receives notice of the penalty.  The comptroller shall deposit the payment to the credit of the general revenue fund.(d)  A report is properly received under this section if the report complies with the format, submission method, content, and other requirements of the comptroller and this subchapter.(e)  The comptroller may adopt rules to administer this section.(f)  In this section, "statewide report" means a report periodically submitted by the comptroller to the legislature, the state auditor, or another state officer or agency that provides statistical or financial information about the state agencies or their officers and employees.(g)  "State agency" does not include:(1)  a state agency under the direct supervision and control of the governor, the secretary of state, the comptroller, the Commissioner of the General Land Office, or the attorney general if the agency is not headed by a governing body;(2)  a state agency in the legislative or judicial branch of government;(3)  the Department of Agriculture;  or(4)  the Railroad Commission of Texas.|Added by Acts 1997, 75th Leg., ch. 1035, Sec. 81, eff. June 19, 1997.|
TX Govt Code § 2101.0377 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.0377. Reporting Accounting Irregularities to State Auditor

Sec. 2101.0377.  REPORTING ACCOUNTING IRREGULARITIES TO STATE AUDITOR.  On determining that a state agency, as defined by Section 658.001, or an institution of higher education, as defined by Section 61.003, Education Code, has inaccurately reported the expenditure of appropriated funds or engaged in recurring accounting irregularities, the comptroller shall report the agency or institution to the state auditor for appropriate action, including a comprehensive financial audit.|Added by Acts 1999, 76th Leg., ch. 1499, Sec. 1.15, eff. Sept. 1, 1999.|
TX Govt Code § 2101.038 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.038. Duties of State Auditor

Sec. 2101.038.  DUTIES OF STATE AUDITOR.  The state auditor, when reviewing the operation of a state agency, shall audit for compliance with the uniform statewide accounting system, the comptroller's rules, and the Legislative Budget Board's performance and workload measures.  The state auditor shall also audit state agencies that make purchases that are exempted from the purchasing authority of the comptroller or that make purchases under delegated purchasing authority for compliance with applicable provisions of Subtitle D, except that this section does not require the state auditor to audit purchases made under Section 51.9335, Education Code, or made under Section 73.115, Education Code.  The state auditor shall notify the comptroller, the governor, the lieutenant governor, the speaker of the house of representatives, and the Legislative Budget Board as soon as practicable when a state agency is not in compliance.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 31.01(21), eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 891, Sec. 1.04, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1035, Sec. 82, eff. June 19, 1997;  Acts 1997, 75th Leg., ch. 1206, Sec. 22, eff. Sept. 1, 1997.Amended by: Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 1.66, eff. September 1, 2007.|
TX Govt Code § 2101.039 (2021)
2021 Texas Statutes|Government Code|Title 10 - General Government|Subtitle C - State Accounting, Fiscal Management, and Productivity|Chapter 2101 - Accounting Procedures|Subchapter C. Uniform Statewide Accounting|Section 2101.039. Contracts; Exemption

Sec. 2101.039.  CONTRACTS;  EXEMPTION.  Contracts made under this subchapter are not subject to:(1)  Subtitle D, Title 10;(2)  Chapter 2254;  or(3)  Chapter 2054.|Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 17.19(a), eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 891, Sec. 1.05, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1035, Sec. 83, eff. June 19, 1997.|