reglab/housing_qa huggingface dataset:
TX Govt Code § 403.241 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.241. Definitions

Sec. 403.241.  DEFINITIONS.  In this subchapter:(1)  Repealed by Acts 2007, 80th Leg., R.S., Ch. 937, Sec. 1.117(1), eff. September 1, 2007.(2)  "Fund" means the fund in the state treasury from which a petty cash account was created under this subchapter.(3)  "Petty cash account" means a set amount of money held outside the state treasury to be used for the purposes specified by this subchapter.(4)  "State agency" includes:(A)  a department, commission, board, office, or other state governmental entity in the executive or legislative branch of state government;(B)  the Supreme Court of Texas, the Court of Criminal Appeals of Texas, a court of appeals, the Texas Judicial Council, the Office of Court Administration of the Texas Judicial System, the State Bar of Texas, or any other state governmental entity in the judicial branch of state government;(C)  a university system or an institution of higher education as defined by Section 61.003, Education Code;  and(D)  any other state governmental entity that the comptroller determines to be a component unit of state government for the purpose of financial reporting under Section 403.013.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.Amended by: Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 1.117(1), eff. September 1, 2007.|
TX Govt Code § 403.242 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.242. Applicability of Subchapter

Sec. 403.242.  APPLICABILITY OF SUBCHAPTER.  This subchapter is the only authority for the establishment and maintenance of petty cash accounts for state agency funds not exempted by Section 403.252.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.|
TX Govt Code § 403.243 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.243. Conformance of Accounts Established Under Prior Law

Sec. 403.243.  CONFORMANCE OF ACCOUNTS ESTABLISHED UNDER PRIOR LAW.  The comptroller shall develop and implement necessary procedures for ensuring that petty cash accounts established under prior law conform to the requirements of this subchapter.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.|
TX Govt Code § 403.244 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.244. Purpose of Petty Cash Accounts

Sec. 403.244.  PURPOSE OF PETTY CASH ACCOUNTS.  A petty cash account may be established for:(1)  making change of currency;(2)  advancing travel expense money to state officers and employees;(3)  making small disbursements for which formal expenditure procedures are not cost-effective;  or(4)  any similar purpose or combination of purposes a state agency considers prudent for conducting state business.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.|
TX Govt Code § 403.245 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.245. Accounting for Petty Cash Account

Sec. 403.245.  ACCOUNTING FOR PETTY CASH ACCOUNT.  (a)  The creation of a petty cash account is not an expenditure of state money or a reduction of appropriation.(b)  The replenishment of a petty cash account is an expenditure from the corresponding fund and shall be drawn from the appropriation from which the expenditure would otherwise have been made.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.  Amended by Acts 1999, 76th Leg., ch. 1499, Sec. 1.08, eff. Sept. 1, 1999.|
TX Govt Code § 403.246 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.246. Amount of Petty Cash Account

Sec. 403.246.  AMOUNT OF PETTY CASH ACCOUNT.  (a)  Unless the comptroller specifically directs otherwise under Section 403.249, the monetary limits in this section apply to petty cash accounts under this subchapter.(b)  A petty cash account established for changing currency may not exceed $500.(c)  A petty cash account established for making minor disbursements by the central office of a state agency may not exceed $1,000.(d)  A petty cash account established for making minor disbursements by offices other than the central office of a state agency may not exceed $500.(e)  A petty cash account established for advancing travel expense money to state officers and employees may not exceed one-twelfth of a state agency's expenditures for travel in the immediately preceding fiscal year.(f)  A petty cash account established for a purpose or a combination of purposes the agency considers prudent for conducting state business may not exceed the amounts determined by the comptroller as necessary for the efficient operation of the agency.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.|
TX Govt Code § 403.248 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.248. Travel Advances

Sec. 403.248.  TRAVEL ADVANCES.  (a)  The comptroller shall adopt rules governing the use of petty cash accounts established under this subchapter for advancing travel expense money to state officers and employees.(b)  The rules must:(1)  prohibit the use of a petty cash account to advance more than projected travel expenses to a state officer or employee;(2)  prohibit a state agency from using a petty cash account to advance travel expense money to a prospective state officer or employee;(3)  require a final accounting after a state officer or employee has incurred travel expenses;  and(4)  prohibit a state agency from using a petty cash account for any purpose other than advancing travel expense money to a state officer or employee.(c)  In this section, "final accounting" means a reimbursement from or additional payment to a state officer or employee so that the net amount received by the officer or employee equals the actual travel expenses incurred by the officer or employee.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 50, eff. Sept. 1, 1997.|
TX Govt Code § 403.249 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.249. Duties of Comptroller

Sec. 403.249.  DUTIES OF COMPTROLLER.  (a)  The comptroller shall notify the state auditor when a state agency requests a certification under Section 403.247(b) for a petty cash account.(b)  The comptroller shall use the agency's estimate of probable disbursements from the account during the fiscal year to determine whether the agency has a sufficient appropriation from the fund during the fiscal year to cover those disbursements.  The comptroller shall notify the state agency of the determination.(c)  The comptroller may approve a state agency's written request to increase or decrease the petty cash accounts limitations specified in Section 403.246 if the comptroller determines that the increase or decrease is appropriate.  The comptroller shall notify the state auditor of any increase or decrease of a petty cash account.(d)  When a state agency submits documentation to the comptroller as part of the procedure for replenishing a petty cash account, the comptroller shall treat the documentation as a proposed expenditure of appropriated funds.(e)  The comptroller shall follow the regular procedures used for auditing claims against the state.(f)  As soon as possible after the beginning of each fiscal year, the comptroller shall review:(1)  each petty cash account to ensure that the corresponding state agency has a sufficient appropriation from the fund to cover projected disbursements from the account during the following fiscal year;  and(2)  each petty cash account for advancing travel expense money to ensure that the current amount of the account complies with the limits specified in Section 403.246.(g)  The comptroller shall send the results of the review required by Subsection (f) to the state auditor.(h)  The comptroller may temporarily lapse a state agency's unencumbered appropriations from the fund in an amount equal to the shortage in its petty cash account if the state auditor certifies the existence of that shortage to the comptroller.(i)  The comptroller shall reinstate the lapsed unencumbered appropriations of a state agency if the state auditor certifies to the comptroller that the agency has adopted procedures to prevent similar shortages from occurring in the future.(j)  The comptroller, after consulting with the state auditor, shall adopt necessary rules for the efficient administration of this section.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.|
TX Govt Code § 403.250 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.250. Duties of State Auditor

Sec. 403.250.  DUTIES OF STATE AUDITOR.  The state auditor, based on a risk assessment and subject to the legislative audit committee's approval of including the audit in the audit plan under Section 321.013, may audit state agencies for the proper use of petty cash accounts and promptly report shortages, abuses, or unwarranted uses of petty cash accounts to the legislature and the comptroller.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.  Amended by Acts 2003, 78th Leg., ch. 785, Sec. 11, eff. Sept. 1, 2003.|
TX Govt Code § 403.251 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.251. Additional Duties of Comptroller

Sec. 403.251.  ADDITIONAL DUTIES OF COMPTROLLER.  The comptroller shall treat documentation submitted by a state agency as part of the procedure for replenishing a petty cash account as a proposed expenditure of appropriated funds.  The comptroller shall follow its usual procedures for reviewing purchases.  The comptroller shall give the agency a written approval or disapproval of each disbursement from the petty cash account.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.Amended by: Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 1.45, eff. September 1, 2007.|
TX Govt Code § 403.252 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter K. Petty Cash Accounts|Section 403.252. Exceptions

Sec. 403.252.  EXCEPTIONS.  This subchapter does not apply to:(1)  state agency funds located completely outside the state treasury;(2)  the petty cash accounts maintained by the Texas Department of Mental Health and Mental Retardation under Section 2.17(b)(3), Texas Mental Health and Mental Retardation Act (Article 5547-202, Vernon's Texas Civil Statutes);  or(3)  imprest funds kept by enforcement agencies for the purchase of evidence or other enforcement purposes.|Added by Acts 1991, 72nd Leg., ch. 744, Sec. 1, eff. Sept. 1, 1991.|
TX Govt Code § 403.271 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.271. Property Accounting System

Sec. 403.271.  PROPERTY ACCOUNTING SYSTEM.  (a)  This subchapter applies to:(1)  all personal property belonging to the state;  and(2)  real and personal property acquired by or otherwise under the jurisdiction of the state under 40 U.S.C. Section 483c, 484(j), or 484(k), and Subchapter G, Chapter 2175.(b)  The comptroller shall administer the property accounting system and maintain centralized records based on information supplied by state agencies and the uniform statewide accounting system.  The comptroller shall adopt necessary rules for the implementation of the property accounting system, including setting the dollar value amount for capital assets and authorizing exemptions from reporting.(c)  The property accounting system shall constitute, to the extent possible, the fixed asset component of the uniform statewide accounting system.(d)  The comptroller may authorize a state agency to keep property accounting records at the agency's principal office if the agency maintains complete, accurate, and detailed records.  When the comptroller makes such a finding, it shall keep summary records of the property held by that agency.  The agency shall maintain detailed records in the manner prescribed by the comptroller and shall furnish reports at the time and in the form directed by the comptroller.(e)  A state agency shall mark and identify state property in its possession.  The agency shall follow the rules issued by the comptroller in marking state property.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 8, Sec. 2.30.  Amended by Acts 1993, 73rd Leg., ch. 906, Sec. 2.11;  Acts 1997, 75th Leg., ch. 165, Sec. 17.198, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 816, Sec. 2, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 1276, Sec. 9.020(g), eff. Sept. 1, 2003.|
TX Govt Code § 403.2715 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.2715. University Systems and Institutions of Higher Education

Sec. 403.2715.  UNIVERSITY SYSTEMS AND INSTITUTIONS OF HIGHER EDUCATION.  (a)  In this section, "institution of higher education" and "university system" have the meanings assigned by Section 61.003, Education Code.(b)  Except as provided by this section, this subchapter does not apply to a university system or institution of higher education.(c)  A university system or institution of higher education shall account for all personal property as defined by the comptroller under Section 403.272.  At all times, the property records of a university system or institution of higher education must accurately reflect the personal property possessed by the system or institution.(d)  The chief executive officer of each university system or institution of higher education shall designate one or more property managers.  The property manager shall maintain the records required and be the custodian of all personal property possessed by the system or institution.(e)  Sections 403.273(h), 403.275, and 403.278 apply to a university system or institution of higher education.|Added by Acts 2011, 82nd Leg., R.S., Ch. 1049 (S.B. 5), Sec. 6.07, eff. June 17, 2011.|
TX Govt Code § 403.272 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.272. Responsibility for Property Accounting

Sec. 403.272.  RESPONSIBILITY FOR PROPERTY ACCOUNTING.  (a)  A state agency must comply with this subchapter and maintain the property records required.(b)  All personal property owned by the state shall be accounted for by the agency that possesses the property.  The comptroller shall define personal property by rule for the purposes of this subchapter.  In adopting rules, the comptroller shall consider the value of the property, its expected useful life, and the cost of recordkeeping.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 8, Sec. 2.30.  Amended by Acts 2003, 78th Leg., ch. 785, Sec. 12, eff. Sept. 1, 2003.|
TX Govt Code § 403.273 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.273. Property Manager; Property Inventory

Sec. 403.273.  PROPERTY MANAGER;  PROPERTY INVENTORY.  (a)  The head of each state agency is responsible for the custody and care of property in the agency's possession.(b)  The head of each state agency shall designate a property manager and inform the comptroller of the designation.  Subject to comptroller approval, more than one property manager may be designated.(c)  The property manager of a state agency shall maintain the records required and be the custodian of all property possessed by the agency.(d)  When a state agency's property is entrusted to a person other than the agency's property manager, the person to whom the property is entrusted shall provide a written receipt to the manager.  A state agency may lend its property to another state agency only if the head of the agency lending the property provides written authorization for the lending.  The head of the agency to which the property is lent must execute a written receipt.(e)  A state agency shall conduct an annual physical inventory of all property in its possession.  The comptroller may specify the date on which the inventory must be conducted.(f)  Not later than the date prescribed by the comptroller, the head of a state agency shall submit to the comptroller:(1)  a signed statement describing the methods used to conduct the agency's annual physical inventory under Subsection (e);(2)  a copy of the results of the inventory;  and(3)  any other information concerning the inventory that the comptroller requires.(g)  At all times, the property records of a state agency must accurately reflect the property possessed by the agency. Property may be deleted from the agency's records only in accordance with rules adopted by the comptroller.(h)  The state auditor, based on a risk assessment and subject to the legislative audit committee's approval of including the examination in the audit plan under Section 321.013, may periodically examine property records or inventory as necessary to determine if controls are adequate to safeguard state property.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 8, Sec. 2.30.  Amended by Acts 1999, 76th Leg., ch. 1499, Sec. 1.44, eff. Sept. 1, 1999;  Acts 2001, 77th Leg., ch. 1158, Sec. 16, eff. June 15, 2001;  Acts 2003, 78th Leg., ch. 785, Sec. 13, eff. Sept. 1, 2003.|
TX Govt Code § 403.274 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.274. Change of Agency Head or Property Manager

Sec. 403.274.  CHANGE OF AGENCY HEAD OR PROPERTY MANAGER.  When the head or property manager of a state agency changes, the outgoing head of the agency or property manager shall complete the form required by the comptroller about property in the agency's possession.  The outgoing head of the agency or property manager shall deliver the form to the incoming head of the agency or property manager.  After verifying the information on and signing the form, the incoming head of the agency or property manager shall submit a copy of the form to the comptroller.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 8, Sec. 2.30.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 17, eff. June 15, 2001.|
TX Govt Code § 403.275 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.275. Liability for Property Loss

Sec. 403.275.  LIABILITY FOR PROPERTY LOSS.  The liability prescribed by this section may attach on a joint and several basis to more than one person in a particular instance.  A person is pecuniarily liable for the loss sustained by the state if:(1)  agency property disappears, as a result of the failure of the head of an agency, property manager, or agency employee entrusted with the property to exercise reasonable care for its safekeeping;(2)  agency property deteriorates as a result of the failure of the head of an agency, property manager, or agency employee entrusted with the property to exercise reasonable care to maintain and service the property;  or(3)  agency property is damaged or destroyed as a result of an intentional wrongful act or of a negligent act of any state official or employee.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 8, Sec. 2.30.|
TX Govt Code § 403.276 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.276. Reporting to Comptroller and Attorney General

Sec. 403.276.  REPORTING TO COMPTROLLER AND ATTORNEY GENERAL.  (a)  If the head or property manager of a state agency has reasonable cause to believe that any property in the agency's possession has been lost, destroyed, or damaged through the negligence of any state official or employee, the head of the agency or property manager shall report the loss, destruction, or damage to the comptroller and the attorney general not later than the date established by the comptroller.  If the head or property manager of a state agency has reasonable cause to believe that any property in the agency's possession has been stolen, the head of the agency or property manager shall report the theft to the comptroller, the attorney general, and the appropriate law enforcement agency not later than the date established by the comptroller.(b)  The attorney general may investigate a report received under Subsection (a).(c)  If an investigation by the attorney general under Subsection (b) reveals that a property loss has been sustained through the negligence of a state official or employee, the attorney general shall make written demand on the official or employee for reimbursement of the loss.(d)  If the demand made by the attorney general under Subsection (c) is refused or disregarded, the attorney general may take legal action to recover the value of the property as the attorney general deems necessary.(e)  Venue for all suits instituted under this section against a state official or employee is in a court of appropriate jurisdiction of Travis County.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 8, Sec. 2.30.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 18, eff. June 15, 2001.|
TX Govt Code § 403.277 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.277. Failure to Keep Records

Sec. 403.277.  FAILURE TO KEEP RECORDS.  If a state agency fails to keep the records or fails to take the annual physical inventory required by this subchapter, the comptroller may refuse to draw warrants or initiate electronic funds transfers on behalf of the agency.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 8, Sec. 2.30.|
TX Govt Code § 403.278 (2021)
2021 Texas Statutes|Government Code|Title 4 - Executive Branch|Subtitle A - Executive Officers|Chapter 403 - Comptroller of Public Accounts|Subchapter L. Property Accounting|Section 403.278. Transfer of Personal Property

Sec. 403.278.  TRANSFER OF PERSONAL PROPERTY.  (a)  A state agency may transfer any personal property of the state in its possession to another state agency with or without reimbursement between the agencies.(b)  When personal property in the possession of one state agency is transferred to the possession of another state agency, the transfers must be reported immediately to the comptroller by the transferor and the transferee on the forms prescribed.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 8, Sec. 2.30.|