reglab/statecodes huggingface dataset:
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.031. General Accounting Duties

Sec. 403.031.  GENERAL ACCOUNTING DUTIES.  (a)  The comptroller shall maintain accounts and information as necessary to show the sources of state revenues and the purposes for which expenditures are made and shall provide proper accounting controls to protect state finances.
(b)  The comptroller shall maintain a double entry system of bookkeeping.
(c)  The comptroller, in consultation with the state auditor and the attorney general, may develop standards and criteria to account for or to reclassify receivables determined to be uncollectible.  The standards and criteria developed by the comptroller must comply with generally accepted accounting principles as prescribed or modified by the Governmental Accounting Standards Board or its successors and must provide proper accounting controls to protect state finances.  The attorney general shall review and approve the standards and criteria for classification of receivables.  Receivables may be reclassified as collectible or uncollectible on a case-by-case basis as determined or approved by the attorney general. The classification of receivables as uncollectible under this subsection does not constitute forgiveness of the debt, and any person indebted to the state remains subject to Section 403.055.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 1, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1035, Sec. 70, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 785, Sec. 10, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.032. Ledgers

Sec. 403.032.  LEDGERS.  The comptroller shall collect and maintain the information that is necessary to produce:
(1)  a state general ledger;
(2)  a tax collectors' control ledger;
(3)  a tax collectors' ledger for cash accounts;
(4)  a tax collectors' ledger for occupation taxes;
(5)  a tax collectors' ledger for insolvent taxes;
(6)  a tax collectors' ledger for delinquent taxes;
(7)  agency suspense ledgers;
(8)  a bond ledger for state-owned bonds;
(9)  a securities ledger;
(10)  an appropriation ledger;  and
(11)  other ledgers found necessary.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 2, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.033. Supporting and Analysis Records

Sec. 403.033.  SUPPORTING AND ANALYSIS RECORDS.  The comptroller shall collect and maintain the information that is necessary to produce:
(1)  a general journal;
(2)  registers concerning deposits;
(3)  registers concerning warrants;
(4)  a warrants canceled register;
(5)  a suspense cash record;
(6)  a securities register;
(7)  a tax collectors' journal;
(8)  a tax collectors' report register;
(9)  an occupation tax register;
(10)  a revenue analysis;
(11)  an expense analysis;  and
(12)  other necessary supporting records or analyses.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 3, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.034. State General Ledger

Sec. 403.034.  STATE GENERAL LEDGER.  (a)  The comptroller shall maintain information concerning all entries to the state general ledger.  The ledger contains controlling and fund accounts, including:
(1)  a comptroller cash account;
(2)  a comptroller bond account;
(3)  a comptroller securities in trust account;
(4)  a warrants payable account;
(5)  agency suspense accounts;
(6)  securities in trust fund accounts showing net balances, with a separate account for each fund;
(7)  fund accounts for bonds owned, with a separate account for each fund;  and
(8)  other accounts found necessary.
(b)  The comptroller shall charge the accounts in Subsection (a) with the cash on hand and in depository banks and with all bonds and securities held for state funds or in trust.  The comptroller shall charge the state treasury with the totals of all deposits made into the state treasury and credit the state treasury with warrants paid, so that the state treasury balance in the comptroller's hands plus the balance in the state depositories equals the balance shown by the accounts.
(c)  The comptroller shall keep accounts to show the amounts of outstanding warrants and shall credit the accounts with warrants issued and charge the accounts for warrants paid, so that the balances of the accounts represent the total amount of outstanding warrants.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 4, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.05, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.035. Suspense Accounts and Ledgers

Sec. 403.035.  SUSPENSE ACCOUNTS AND LEDGERS.  (a)  The comptroller may create and use suspense accounts and funds for the collection, allocation, and distribution of revenue, including the allocation of revenue required to be deposited to the credit of the available school fund.
(b)  The comptroller shall keep a suspense ledger that states the accounts of the comptroller with respect to money and securities the comptroller holds in suspense, including money and securities deposited with the comptroller pending a determination of whether the deposits are for a state purpose.  The comptroller shall acknowledge the receipt of the items held in suspense and post these items to the ledger.  The ledger must also include accounts for all money and securities received by heads of agencies and deposited in suspense with the comptroller.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 5, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.06, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.036. Appropriation Ledgers

Sec. 403.036.  APPROPRIATION LEDGERS.  (a)  The comptroller shall keep an account for each legislative appropriation and shall credit the account with the appropriation and charge the account with all warrants issued under the authority of the appropriation.  Each account must show the law authorizing the appropriation.
(b)  The comptroller shall credit the total of all appropriations to a control account.  The comptroller shall charge the total of warrants issued to this account so that the balance represents the amount of unused appropriations. The comptroller shall balance the individual appropriation accounts against the control account.
(c)  The head of each state agency or institution shall keep accounts of the appropriations as they apply to the agency or institution and shall balance the accounts against the similar accounts kept by the comptroller.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 6, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.037. Allocation of Certain Settlement Money at Direction of Attorney General

Sec. 403.037.  ALLOCATION OF CERTAIN SETTLEMENT MONEY AT DIRECTION OF ATTORNEY GENERAL.  (a)  The attorney general may certify to the comptroller and the Legislative Budget Board that money awarded to the state in settlement of a claim is money to be credited to the account for a particular appropriation under Section 403.036 if it is not clear under applicable law to which account the money should be credited.
(b)  Except as provided by Subsection (c), the comptroller shall act in accordance with the certification received under Subsection (a):
(1)  on the 31st day after the date the comptroller receives it;  or
(2)  on the day following the date the comptroller receives the written prior approval of the Legislative Budget Board to act in accordance with the certification.
(c)  If, before the 31st day after the date the comptroller receives the certification under Subsection (a), the comptroller receives from the Legislative Budget Board a certification that the money is to be credited to a different account for a particular appropriation under Section 403.036 or that the money should not be credited to any account for a particular appropriation under Section 403.036, the comptroller shall act in accordance with the board's certification as soon as is practicable.
Added by Acts 2001, 77th Leg., ch. 1396, Sec. 1, eff. Sept. 1, 2001.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.038. Revenue and Expense Analysis Records

Sec. 403.038.  REVENUE AND EXPENSE ANALYSIS RECORDS.  (a)  The comptroller shall maintain sufficient information for a revenue analysis record and shall enter in the record the distribution of revenues derived by the state from all sources and the amounts derived from each source.  The comptroller shall post to the record the sources of revenue as represented by deposits.
(b)  The comptroller shall maintain sufficient information for an expense analysis record and shall enter in the record the distribution of the disbursements made from state funds, classified by agencies or institutions, objects of expenditure, or other criteria considered advisable.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 8, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter C. Accounting › Section 403.039. Texas Identification Number System

Sec. 403.039.  TEXAS IDENTIFICATION NUMBER SYSTEM.  (a)  The comptroller shall assign a Texas Identification Number to each person who supplies property or services to the state for compensation or reimbursement.
(b)  The Texas Identification Number system shall be used by each state agency as the primary identification system for persons who supply property or services to the agency for compensation or reimbursement. The agency may assign secondary numbers if the secondary numbering system does not unnecessarily create duplication of data bases, efforts, or costs.
(c)  All state agencies shall cooperate with the comptroller to convert existing relevant identification systems to the Texas Identification Number system.  The comptroller may adopt rules governing the conversion to and the administration of the Texas Identification Number system, including rules on the procedure for applying for a number under the system.
(d)  In this section, "state agency" means any department, commission, board, office, or other agency in the executive, legislative, or judicial branch of state government, including an institution of higher education.
Added by Acts 1993, 73rd Leg., ch. 906, Sec. 1.04, eff. June 19, 1993.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 51 (H.B. 1443), Sec. 1, eff. May 21, 2015.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter D. Warrants, Receipts, and Registers › Section 403.052. Information Concerning Deposits

Sec. 403.052.  INFORMATION CONCERNING DEPOSITS.  (a)  The comptroller shall promulgate rules and develop and implement procedures for the efficient deposit of money and securities received and held by the comptroller. The rules and procedures shall be consistent with the requirements of the uniform statewide accounting system.
(b)  The comptroller shall record and maintain adequate information concerning deposits into the state treasury.  This deposit information shall consist of the records and data that the comptroller deems necessary.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 10, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.07, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter D. Warrants, Receipts, and Registers › Section 403.0552. Preparation and Retention of Certain Warrants

Sec. 403.0552.  PREPARATION AND RETENTION OF CERTAIN WARRANTS.  (a)  The comptroller may prepare and retain a warrant that Section 57.48, Education Code, Section 231.007, Family Code, or Section 403.055 prohibits the comptroller from issuing.
(b)  Except as provided by this subsection, the comptroller may prepare a warrant to make a payment that Section 57.48, Education Code, Section 231.007, Family Code, or Section 403.055 prohibits the comptroller from initiating by electronic funds transfer.  The comptroller shall prepare the warrant if the payment is overdue under Section 2251.021.
(c)  If the comptroller prepares a warrant under Subsection (a) or (b), the comptroller shall:
(1)  make the warrant payable to the person to whom the warrant may not be issued or an electronic funds transfer may not be initiated;  and
(2)  retain the warrant until the earliest of:
(A)  the first day the warrant may no longer be paid by the comptroller under Section 404.046 or other applicable law;
(B)  the date the comptroller deducts the amount of the person's indebtedness to the state or tax delinquency from the amount of the warrant under Section 403.0551 or other applicable law;
(C)  the date the comptroller recovers the amount of the person's indebtedness to the state under Chapter 666;  or
(D)  the first day the comptroller is no longer prohibited from issuing the warrant or initiating an electronic funds transfer to that person.
(d)  The comptroller may not cancel or destroy a warrant prepared under Subsection (a) or (b) unless the comptroller receives a request for the cancellation or destruction from the state agency that submitted the voucher requesting issuance of the warrant or initiation of the electronic funds transfer and:
(1)  the agency informs the comptroller that the voucher was erroneous or was submitted erroneously;
(2)  the agency is the only state agency responsible for collecting the indebtedness or tax delinquency of the payee of the warrant;  or
(3)  all state agencies that are responsible for collecting the indebtedness or tax delinquency of the payee of the warrant consent to the cancellation or destruction.
(e)  For purposes of Subsection (d)(1), a voucher is not erroneous and is not submitted erroneously merely because the comptroller is prohibited by Section 57.48, Education Code, Section 231.007, Family Code, or Section 403.055 from issuing a warrant or initiating an electronic funds transfer in accordance with the voucher.
Added by Acts 1999, 76th Leg., ch. 1467, Sec. 1.17, eff. Jan. 1, 2000.  Amended by Acts 2001, 77th Leg., ch. 1158, Sec. 14(a), eff. June 15, 2001;  Acts 2001, 77th Leg., ch. 1158, Sec. 14(b), eff. Sept. 1, 2001.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter D. Warrants, Receipts, and Registers › Section 403.056. Preparation and Delivery of Warrants

Sec. 403.056.  PREPARATION AND DELIVERY OF WARRANTS.  (a)  When a warrant is prepared, the comptroller shall record and maintain adequate information concerning the warrant.  This information shall consist of the records and data that the comptroller deems necessary.
(b)  After the warrant has been prepared, it shall be delivered to the comptroller for the comptroller's authorization or signature as provided by law.
(c)  The comptroller shall deliver the warrant to the person entitled to receive it.  The comptroller may require the person to give a receipt for the warrant.  The comptroller may file that receipt in the comptroller's office.
(d)  A warrant prepared under this section is considered for all purposes to be issued on the due date of the claim.
(e)  Notwithstanding Subsection (c), the comptroller may deliver a warrant for payment of a bill for gas or water service provided to the state or a state agency directly to the utility that provided the service.  The comptroller may adopt rules to carry out this subsection, consistent with Chapter 2251.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 12, eff. Sept. 1, 1989;  Acts 1993, 73rd Leg., ch. 660, Sec. 9, eff. Sept. 1, 1993;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(6), eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.09, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter D. Warrants, Receipts, and Registers › Section 403.057. Signature on Warrants After Change in Office

Sec. 403.057.  SIGNATURE ON WARRANTS AFTER CHANGE IN OFFICE.  If the comptroller ceases to hold or perform the duties of office, existing stocks of warrants bearing the person's printed name, signature, or facsimile signature may be used until they are exhausted, and the person succeeding to the office or the duties of the office shall have the warrants issued with:
(1)  the obsolete printed name, signature, or facsimile signature struck through;
(2)  the successor's printed name substituted for the obsolete printed name, signature, or facsimile signature;  and
(3)  the inscription "Printed name authorized by law" near the successor's printed name.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 13, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.10, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter D. Warrants, Receipts, and Registers › Section 403.058. Information Concerning Canceled Warrants

Sec. 403.058.  INFORMATION CONCERNING CANCELED WARRANTS.  The comptroller shall record and maintain the information concerning canceled warrants that is necessary to enable an adequate audit to be performed.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 207, Sec. 14, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter D. Warrants, Receipts, and Registers › Section 403.060. Printing and Issuance of Warrants

Sec. 403.060.  PRINTING AND ISSUANCE OF WARRANTS.  (a)  The comptroller may delegate to a person the authority to print warrants and deliver those warrants to the appropriate person.  However, before a person may print and deliver a warrant, the comptroller must approve a voucher related to the warrant in accordance with Section 403.071.
(b)  The comptroller:
(1)  may print all warrants on a stock that is the same color and design;
(2)  may make a warrant payable out of two or more state funds when not prohibited by law;
(3)  shall number warrants in accordance with the requirements of the uniform statewide accounting system;   and
(4)  may combine on a single warrant the payments to a vendor or state employee by two or more state agencies when not prohibited by law.
(c)  The comptroller shall promulgate rules for the effective and efficient administration of this section.
Added by Acts 1989, 71st Leg., ch. 207, Sec. 16, eff. Sept. 1, 1989.  Amended by Acts 1991, 72nd Leg., ch. 641, Sec. 8, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.11, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 1.18, eff. June 19, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.072. Payroll Claims

Sec. 403.072.  PAYROLL CLAIMS.  (a)  A court, school, or other state agency may prepare and present a payroll claim to the comptroller before the end of the payroll period.  The claim must be verified as to services performed during the payroll period before the date of the claim but need not be verified as to services to be performed during the payroll period after the date of the claim.
(b)  The comptroller shall accept the claim when presented, prepare a warrant in payment of the claim before the date it becomes due and payable, and hold the warrant for delivery until it becomes due and payable.  The warrant must be dated as of the due date of the claim and may not be delivered to the claimant until the due date.
(c)  To allow such a warrant to be ready for delivery on the due date, the comptroller may adopt rules necessary to administer this section.
(d)  In its rules adopted under this section, the comptroller may not require an institution of higher education, as defined by Section 61.003, Education Code, that processes its own payroll to submit payroll information to the comptroller relating to individual employees of the institution that is not required by the comptroller to make any distribution of state money to the institution to cover the institution's payroll.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.12, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 1266, Sec. 1.18, eff. June 20, 2003.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.0721. Net Compensation Calculation

Sec. 403.0721.  NET COMPENSATION CALCULATION.  The comptroller may adopt procedures and rules relating to the method used to calculate the net compensation of a state officer or employee.
Added by Acts 1993, 73rd Leg., ch. 449, Sec. 30, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.073. Special Claims

Sec. 403.073.  SPECIAL CLAIMS.  A person holding a claim against the state for which a warrant has not been issued and for which the appropriation has been exhausted shall present the claim to the comptroller for the comptroller's consideration not later than 30 days before the meeting of each regular session of the legislature.  The comptroller may not audit such a claim presented after this deadline until the comptroller has considered and passed on all claims presented before the deadline.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.074. Miscellaneous Claims

Sec. 403.074.  MISCELLANEOUS CLAIMS.  (a)  The comptroller shall pay, from available funds appropriated for that purpose, miscellaneous claims for which an appropriation does not otherwise exist or for which the appropriation has lapsed.  For the purpose of this section, "miscellaneous claims" does not include claims concerning warrants that have expired because they were not presented to the comptroller for payment within the time period specified in Section 210.012, Labor Code.
(b)  Except as provided by Subsection (g), the comptroller may not pay a miscellaneous claim unless the claim has been:
(1)  verified and substantiated by an authorized employee of the state agency whose special fund or account is to be charged for the claim;
(2)  verified by the attorney general as a legally enforceable obligation of the state;  and
(3)  certified by the claimant as due and unpaid.
(c)  The comptroller shall keep a record of each transaction made under this section, showing:
(1)  the amount of the claim paid;
(2)  the identity of the claimant;
(3)  the purpose of the claim;  and
(4)  the fund or account against which the claim is to be charged.
(d)  Except as provided by Subsection (g), the comptroller may not pay under this section a single claim in excess of $50,000, or an aggregate of claims by a single claimant during a biennium in excess of $50,000.  For the purposes of this subsection, all claims that were originally held by one person are considered held by a single claimant regardless of whether those claims were later transferred.
(e)  Unless another law provides a period within which a particular claim must be made, a claim may not be made under this section after eight years from the date on which the claim arose.  A claim arises on the day after the last day that payment was due on the original claim.  A person who fails to make a claim within the period provided by law waives any right to a payment of the claim.
(f)  This section does not apply to a claim for a refund of a tax or fee.
(g)  The comptroller shall pay under this section any claim that satisfies the requirements of Subchapter B, Chapter 103, Civil Practice and Remedies Code, as provided by Section 103.151, Civil Practice and Remedies Code.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 232, Sec. 20, eff. Sept. 1, 1989;  Acts 1989, 71st Leg., ch. 584, Sec. 5, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., ch. 641, Sec. 10, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 76, Sec. 9.57, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.13, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1488, Sec. 2, eff. June 15, 2001.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 1388 (S.B. 1719), Sec. 1, eff. September 1, 2007.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.075. Deficiencies

Sec. 403.075.  DEFICIENCIES.  (a)  A person having the power to contract for supplies or pledge the credit of the state for a deficiency that may arise under the person's management or control shall, before the occurrence of a deficiency, make a sworn estimate of the amount necessary to cover a deficiency until the meeting of the next legislature.  The person must make the estimate not later than the 30th day before the date the deficiency occurs and shall immediately submit the claim to the governor.
(b)  The governor shall:
(1)  carefully examine the claim;
(2)  approve or disapprove it in whole or part;
(3)  endorse the approval on the claim or the part approved;
(4)  designate the amount and items approved and the items disapproved;  and
(5)  file the claim with the comptroller.
(c)  The comptroller may draw a deficiency warrant for and may pay only the part of a claim approved and filed as provided by this section.  If a sufficient deficiency appropriation exists to meet the claim, the comptroller shall draw a warrant and the claim shall be paid.  If such an appropriation does not exist or is not sufficient to pay the claim, the comptroller shall issue a deficiency warrant and the claim may not be paid until the legislature provides for the payment.
(d)  If injury or damage occurs to public property from a flood, storm, or unavoidable cause, an estimate may be filed under this section immediately.  The estimate must be approved by the governor as provided by this section.
(e)  The governor may not approve warrants under this section in an aggregate amount exceeding $200,000. A warrant approved above this amount is invalid and the comptroller may not redeem it.
(f)  This section does not apply to fees and dues for which the state may be liable under general law.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.14, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.076. Tax Refunds

Sec. 403.076.  TAX REFUNDS.  (a)  The comptroller shall pay from available funds claims for refunds of state taxes for which a refund may not be claimed under Section 111.104, Tax Code.
(b)  The comptroller shall keep records of each transaction made under this section, showing:
(1)  the amount of the claim paid;
(2)  the identity of the claimant;
(3)  the purpose of the claim;  and
(4)  the fund or account against which the claim is to be charged.
(c)  For a tax for which no other law provides a period within which a refund claim must be made, a refund claim may not be made after four years from the latest date on which the tax could be paid without the imposition of a penalty or interest.  If the law does not provide for the imposition of a penalty or interest for a tax not paid within a specified period, a claim for a refund of the tax may not be made after four years from the date the return relating to the tax was due or, if applicable, a notice that the tax was due.
(d)  A person who fails to make a tax refund claim within the period provided by this section or other law waives any right to a refund of the tax paid.
(e)  The refund claim must be filed in writing with the agency that collects the tax for which the refund is claimed.  The claim must state the amount of the refund claimed and be accompanied by evidence sufficient to establish the grounds for and the amount of the refund.
(f)  If the refund is required by law to be made by an agency other than the agency that collects the tax for which the refund is claimed, the agency that collects the tax shall provide the agency making the refund with a copy of the refund claim and the accompanying evidence to establish the validity and amount of the refund.  The agency responsible for making the refund may not make a refund without receiving that evidence.
(g)  Before paying a refund under this section, the comptroller shall credit the amount due to the person claiming the refund against any other amount finally determined to be due to the state from the person according to information in the custody of the comptroller and shall refund the remainder.
(h)  This section does not apply to taxes paid under protest.
(i)  This section is not a waiver of sovereign immunity for a refund suit.  A person claiming a refund may not seek or obtain judicial review of a determination by the agency with which a refund claim is filed or by the agency having the responsibility to make a refund relating to the refund claim unless the legislature by resolution grants permission for a person to seek judicial review of the determination.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 232, Sec. 21, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.077. Improper Collections

Sec. 403.077.  IMPROPER COLLECTIONS.  (a)  The comptroller may refund the amount of money collected or received by a state agency through mistake of fact or law and deposited in the state treasury, including money not due the state and money collected or received in excess of the amount required to be collected or received.  The agency must make written request to the comptroller for the refund, showing the reason for and amount of the refund.  At any time the comptroller may require further written evidence for the refund and may withhold payment until the comptroller is satisfied that the refund is justified.
(b)  A warrant for the payment of the refund must be signed by the comptroller and shall be drawn against the fund or account into which the money was deposited.  The refund shall be made from funds appropriated for that purpose.
(c)  This section does not affect Subchapter C, Chapter 111, Tax Code, or any statute requiring payment of unrefundable fees.
(d)  Unless another law provides a period within which a particular refund claim must be made, a refund claim may not be made under this section after four years from the latest date on which the amount collected or received by the state was due, if the amount was required to be paid on or before a particular date.  If the amount was not required to be paid on or before a particular date, a refund claim may not be made after four years from the date the amount was collected or received.  A person who fails to make a refund claim within the period provided by law waives any right to a refund of the amount paid.
(e)  This section does not apply to a refund of a tax.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 232, Sec. 22, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 7.15, eff. Sept. 1, 1997.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.078. Form

Sec. 403.078.  FORM.  All claims and accounts against the state shall be submitted on forms or according to the method and format that the comptroller prescribes.  The claims and accounts shall be prepared to provide for entering on the claim or account, for use of the comptroller's office, the following:
(1)  authorization of the head of the office or other person responsible for the expenditure;
(2)  the appropriation against which the disbursement is to be charged;
(3)  information required by the comptroller's rules;
(4)  proof that the claim or account was presented to the state within the period of limitation provided by Section 16.051, Civil Practice and Remedies Code, or other applicable statute;  and
(5)  other appropriate matters.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 232, Sec. 23, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter E. Claims › Section 403.079. Using Sampling Techniques to Audit Claims

Sec. 403.079.  USING SAMPLING TECHNIQUES TO AUDIT CLAIMS.  (a)  The comptroller may use generally recognized sampling techniques to audit claims against the state.  Those techniques may be used only when the comptroller determines that they would be cost-effective and would promote greater efficiency in paying claims.  The comptroller's proper use of sampling techniques satisfies the auditing requirements of Section 403.071.
(b)  When the comptroller uses sampling techniques to audit claims from a state agency, the comptroller may project the results from the sample to similar types of unaudited claims from that agency.  The comptroller may use that projection to estimate the amount of unaudited claims that were improperly paid.  The comptroller may submit that estimate to the governor, state auditor, and the Legislative Budget Board.
Added by Acts 1989, 71st Leg., ch. 108, Sec. 5, eff. Sept. 1, 1989.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter F. Management of Funds in Treasury › Section 403.0915. Dormant Fund or Account

Sec. 403.0915.  DORMANT FUND OR ACCOUNT.  At any time the comptroller, with notification to the state auditor, may transfer to the general revenue fund a balance in a dormant fund or account if the source of the fund or account is unknown or the purpose for which it was collected is moot.  The legislature at any time after the transfer may appropriate the balance as a refund if the source and purpose of the fund or account become known and active.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.  Redesignated from Sec. 403.091 by Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 11.03, eff. Aug. 22, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 7.16, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1158, Sec. 15, eff. Sept. 1, 2001.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter F. Management of Funds in Treasury › Section 403.0956. Reallocation of Interest Accrued on Certain Dedicated Revenue

Sec. 403.0956.  REALLOCATION OF INTEREST ACCRUED ON CERTAIN DEDICATED REVENUE.  Notwithstanding any other law, all interest or other earnings that accrue on all revenue held in an account in the general revenue fund any part of which Section 403.095 makes available for certification under Section 403.121 are available for any general governmental purpose, and the comptroller shall deposit the interest and earnings to the credit of the general revenue fund.  This section does not apply to:
(1)  interest or earnings on revenue deposited in accordance with Section 51.008, Education Code;
(2)  an account that accrues interest or other earnings on deposits of state or federal money the diversion of which is specifically excluded by federal law;
(3)  the lifetime license endowment account;
(4)  the game, fish, and water safety account;
(5)  the coastal protection account;
(6)  the Alamo complex account;
(7)  the artificial reef account;
(8)  the sexual assault program fund; or
(9)  the deferred maintenance fund account.
Added by Acts 2013, 83rd Leg., R.S., Ch. 835 (H.B. 7), Sec. 2, eff. June 14, 2013.
Amended by:
Acts 2015, 84th Leg., R.S., Ch. 448 (H.B. 7), Sec. 13, eff. September 1, 2015.
Reenacted by Acts 2019, 86th Leg., R.S., Ch. 1173 (H.B. 3317), Sec. 13, eff. September 1, 2019.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 858 (H.B. 3461), Sec. 13, eff. September 1, 2023.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter F. Management of Funds in Treasury › Section 403.097. Funds Expended in Proportion to Method of Financing

Sec. 403.097.  FUNDS EXPENDED IN PROPORTION TO METHOD OF FINANCING.  (a)  The comptroller may prescribe rules to ensure that, when it is necessary to preserve cash balances in the funds and accounts in the state treasury, appropriations are drawn from the treasury in proportion to the methods of financing specified in the Acts authorizing the appropriations.
(b)  The rules may include procedures relating to the deposit of receipts and the issuance of warrants.
(c)  This section does not affect other powers of the comptroller under this subchapter, Subchapter H of Chapter 404, or other law.
(d)  This section does not apply if the method of financing specified for an agency or an institution of higher education in the Act authorizing appropriations includes interest earned or to be earned on local funds of the agency or institution.
Added by Acts 1999, 76th Leg., ch. 1499, Sec. 1.07, eff. Sept. 1, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.101. Flood Area School and Road Fund

Sec. 403.101.  FLOOD AREA SCHOOL AND ROAD FUND.  (a)  The comptroller may receive and give a receipt for money due or payable under 33 U.S.C. Section 701c-3 (1986).  The money shall be placed in a separate account called the flood area school and road fund to the credit of the comptroller.  The money may not be part of the general funds of the state.
(b)  Each person having the duty to collect school or road taxes for a school district, county, or other political subdivision all or part of which is within a flood control district or flood control area created or designated under law shall prepare and file with the comptroller a sworn report showing:
(1)  the total number of acres acquired by the United States for flood control purposes within the boundaries of the school district, county, or other political subdivision;  and
(2)  the tax rate for each $100 of valuation for school and road purposes levied by the school district, county, or other political subdivision for the year in which the report is made.
(c)  On or before September 15 of each year the comptroller shall pay to a school district, county, or other political subdivision the proportionate share of money in the flood area school and road fund that was produced by leases on land acquired by the United States for flood control purposes within the school district, county, or other political subdivision.  The school district, county, or other political subdivision is entitled to a proportionate part of the money in the fund based on the ratio that the district's, county's, or subdivision's tax rate bears to the sum of the school tax rate and the road tax rate.  The money may be used for the purposes permitted by federal law.
(d)  If during a school year money distributable to a school district is in the flood area school and road fund, the comptroller, on application of a school district, may distribute the money on a date other than a date permitted by Subsection (c).
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.102. Federal Revenue Sharing Trust Fund

Sec. 403.102.  FEDERAL REVENUE SHARING TRUST FUND.  (a)  The federal revenue sharing trust fund exists to receive money authorized under the federal revenue sharing law (31 U.S.C. Section 6701 et seq. (1983))  and money earned by the use of that money.  Expenditures from the fund must be authorized by the legislature.  The comptroller shall administer the fund and may adopt rules providing for the availability of money for use among the entities funded from the fund.  Costs related to salary and wages for employer contributions to the state retirement programs, to the Federal Old Age and Survivors Insurance Program (42 U.S.C. Section 401 et seq. (1983)), and for the unemployment benefit program computed at the maximum contributor rate shall be applied to salaries and wages paid from the fund and credited to the general revenue fund.
(b)  To ensure that the state obtains full benefit of the federal revenue sharing trust fund, the comptroller may invest money in the fund that is determined to exceed cash requirements for current expenditures in:
(1)  direct obligations of, or obligations the principal and interest of which are guaranteed by, the United States;
(2)  direct obligations of or participation certificates guaranteed by the Federal Intermediate Credit Bank, Federal Land Banks, Federal National Mortgage Association, Federal Home Loan Banks, or Banks for Cooperatives;
(3)  savings and loan associations insured by the Federal Savings and Loan Insurance Corporation;
(4)  certificates of deposit of a bank or trust company the deposits of which are fully secured by a pledge of securities listed in Subdivisions (1)-(3);
(5)  other securities made eligible by law for this investment;  or
(6)  any combination of those investments.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.103. School Taxing Ability Protection Fund

Sec. 403.103.  SCHOOL TAXING ABILITY PROTECTION FUND.  The school taxing ability protection fund is a special fund in the state treasury.  Money in the fund may be appropriated to finance formulas designed to protect school districts against estimated revenue losses resulting from implementation of Article VIII, Sections 1-b(c), 1-b(d), and 1-d-1, of the Texas Constitution and shall be allocated to school districts on the basis of formulas, conditions, and limitations prescribed by law.
Acts 1987, 70th Leg., ch. 147, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.1043. Restrictions on Lobbying Expenditures

Sec. 403.1043.  RESTRICTIONS ON LOBBYING EXPENDITURES.  (a)  A political subdivision receiving a distribution under Section 403.1041(f) may not use the distribution to pay:
(1)  lobbying expenses incurred by the recipient of the distribution;
(2)  a person or entity that is required to register with the Texas Ethics Commission under Chapter 305, Government Code;
(3)  any partner, employee, employer, relative, contractor, consultant, or related entity of a person or entity described by Subdivision (2);  or
(4)  a person or entity who has been hired to represent associations or other entities for the purpose of affecting the outcome of legislation, agency rules, ordinances, or other government policies.
(b)  The persons or entities described by Subsection (a) are not eligible to receive the money or participate either directly or indirectly in the distributions made under Section 403.1041(f).
Added by Acts 1999, 76th Leg., ch. 753, Sec. 1.01, eff. Aug. 30, 1999.
2023 Texas Statutes › Government Code › Title 4 - Executive Branch › Subtitle A - Executive Officers › Chapter 403 - Comptroller of Public Accounts › Subchapter G. Funds › Section 403.1065. Permanent Fund for Rural Health Facility Capital Improvement

Sec. 403.1065.  PERMANENT FUND FOR RURAL HEALTH FACILITY CAPITAL IMPROVEMENT.  (a)  The permanent fund for rural health facility capital improvement is a dedicated account in the general revenue fund.  The fund is composed of:
(1)  money transferred to the fund at the direction of the legislature;
(2)  payments of interest and principal on loans made under Subchapter G, Chapter 106, Health and Safety Code, and fees collected under that subchapter;
(3)  gifts and grants contributed to the fund;  and
(4)  the available earnings of the fund determined in accordance with Section 403.1068.
(b)  Except as provided by Subsections (c), (d), and (e), money in the fund may not be appropriated for any purpose.
(c)  The available earnings of the fund may be appropriated to the Texas Department of Rural Affairs for the purposes of Subchapter H, Chapter 487.
(d)  The comptroller may solicit and accept gifts and grants to the fund.  A gift or grant to the fund may be appropriated in the same manner as the available earnings of the fund, subject to any limitation or requirement placed on the gift or grant by the donor or granting entity.
(e)  Money in the fund may also be appropriated to pay any amount of money that the federal government determines that the state should repay to the federal government or that the federal government should recoup from the state in the event of national legislation regarding the subject matter of the case styled The State of Texas v. The American Tobacco Co., et al., No. 5-96CV-91, in the United States District Court, Eastern District of Texas.
(f)  Sections 403.095 and 404.071 do not apply to the fund.
Added by Acts 1999, 76th Leg., ch. 1391, Sec. 1, eff. Aug. 31, 1999.  Amended by Acts 2001, 77th Leg., ch. 1424, Sec. 8, eff. Sept. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 112 (H.B. 1918), Sec. 6, eff. September 1, 2009.