2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter B. General Powers and Duties › Section 403.011. General Powers

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.