reglab/statecodes huggingface dataset:
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle B - Information and Planning › Chapter 2060 - Interagency Data Transparency Commission › Section 2060.005. Members of the Commission

Sec. 2060.005.  MEMBERS OF THE COMMISSION.  (a)  The commission is composed of the following members:
(1)  two representatives from the Department of Information Resources, appointed by the executive director of the department;
(2)  a representative of the Texas Legislative Council, appointed by the executive director of the council;
(3)  a representative of the Legislative Budget Board, appointed by the director of the board;
(4)  a member of each committee of the house of representatives and the senate with primary jurisdiction over information resources, appointed by the chair of each committee;
(5)  the chair of the State Agency Coordinating Committee established by the Department of Information Resources, or a member of the committee appointed by the chair;
(6)  a representative of the comptroller, appointed by the comptroller;
(7)  a representative appointed by the governor, who serves as the presiding officer of the commission;
(8)  a representative appointed by the lieutenant governor; and
(9)  a representative appointed by the speaker of the house of representatives.
(b)  A commission member is not entitled to reimbursement of expenses or to compensation.
(c)  A vacancy on the commission shall be filled as soon as practicable in the same manner as the original appointment.
Added by Acts 2015, 84th Leg., R.S., Ch. 639 (S.B. 1844), Sec. 1, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle B - Information and Planning › Chapter 2060 - Interagency Data Transparency Commission › Section 2060.006. Assistance by State Agencies

Sec. 2060.006.  ASSISTANCE BY STATE AGENCIES.  The comptroller or a state agency with a representative on the commission shall provide any assistance the commission requires to perform the commission's duties.
Added by Acts 2015, 84th Leg., R.S., Ch. 639 (S.B. 1844), Sec. 1, eff. September 1, 2015.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle B - Information and Planning › Chapter 2062 - Restrictions on State Agency Use of Certain Individual-Identifying Information › Section 2062.001. Definitions

Sec. 2062.001.  DEFINITIONS.  In this chapter:
(1)  "Biometric identifier" has the meaning assigned by Section 560.001.
(2)  "State agency" means a department, commission, board, office, council, authority, or other agency in the executive, legislative, or judicial branch of state government, including a university system or institution of higher education as defined by Section 61.003, Education Code, that is created by the constitution or a statute of this state.
Added by Acts 2021, 87th Leg., R.S., Ch. 567 (S.B. 475), Sec. 10, eff. September 1, 2021.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle B - Information and Planning › Chapter 2062 - Restrictions on State Agency Use of Certain Individual-Identifying Information › Section 2062.002. Consent Required Before Acquiring, Retaining, or Disseminating Certain Information; Records

Sec. 2062.002.  CONSENT REQUIRED BEFORE ACQUIRING, RETAINING, OR DISSEMINATING CERTAIN INFORMATION; RECORDS.  (a)  Except as provided by Subsection (b), a state agency may not:
(1)  use global positioning system technology, individual contact tracing, or technology designed to obtain biometric identifiers to acquire information that alone or in conjunction with other information identifies an individual or the individual's location without the individual's written or electronic consent;
(2)  retain information with respect to an individual described by Subdivision (1) without the individual's written or electronic consent; or
(3)  disseminate to a person the information described by Subdivision (1) with respect to an individual unless the state agency first obtains the individual's written or electronic consent.
(b)  A state agency may acquire, retain, and disseminate information described by Subsection (a) with respect to an individual without the individual's written or electronic consent if the acquisition, retention, or dissemination is:
(1)  required or permitted by a federal statute or by a state statute other than Chapter 552; or
(2)  made by or to a law enforcement agency for a law enforcement purpose.
(c)  A state agency shall retain the written or electronic consent of an individual obtained as required under this section in the agency's records until the contract or agreement under which the information is acquired, retained, or disseminated expires.
Added by Acts 2021, 87th Leg., R.S., Ch. 567 (S.B. 475), Sec. 10, eff. September 1, 2021.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 2101.040. Enterprise Resource Planning Advisory Council

Sec. 2101.040.  ENTERPRISE RESOURCE PLANNING ADVISORY COUNCIL.  (a)  The comptroller shall establish and coordinate the enterprise resource planning advisory council.  The council is composed of:
(1)  representatives of the Department of Information Resources, appointed by the executive director of the department;
(2)  representatives of the Health and Human Services Commission, appointed by the executive commissioner of the commission;
(3)  representatives of the Information Technology Council for Higher Education, nominated by the members of the council;
(4)  representatives of the comptroller's office, appointed by the comptroller; and
(5)  representatives of two state agencies selected by the comptroller that have fewer than 100 employees, appointed by the executive head of each agency.
(b)  The council shall develop a plan that contains key requirements, constraints, and alternative approaches for the comptroller's implementation of enterprise resource planning standards, including related core functionality and business process reengineering requirements.
(c)  Before each legislative session, the comptroller shall report to the legislature concerning the status of the implementation of the council's plan under Subsection (b) regarding enterprise resource planning in this state, including any planned modifications to and upgrade requirements of statewide and agency systems and the financial impact of the modifications and upgrade requirements.
(d)  A member of the council receives no additional compensation for serving on the council and may not be reimbursed for travel or other expenses incurred while conducting the business of the council.
(e)  Except as provided by Subsection (d), Chapter 2110 applies to the council.
Added by Acts 2007, 80th Leg., R.S., Ch. 1089 (H.B. 3106), Sec. 5, eff. September 1, 2007.
2023 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 2101.041. State Agency Reporting of Contracting Information

Sec. 2101.041.  STATE AGENCY REPORTING OF CONTRACTING INFORMATION.  (a)  The comptroller by rule shall determine the contracting information that state agencies must report or provide using the centralized accounting and payroll system, or any successor system used to implement the enterprise resource planning component of the uniform statewide accounting project, developed under Sections 2101.035 and 2101.036.
(b)  In making the determination required by this section, the comptroller shall consider requiring a state agency to report or provide:
(1)  a brief summary of each contract that is quickly and easily searchable, including the contract's purpose, timeline, and deliverables;
(2)  contract planning and solicitation documents;
(3)  the criteria used to determine the vendor awarded the contract;
(4)  if the contract was awarded based on best value to the state:
(A)  a list of the factors considered in determining best value with the weight given each factor; and
(B)  a statement regarding how the vendor awarded the contract provides the best value to the state in relation to other vendors who bid or otherwise responded to the contract solicitation;
(5)  any statements of work and work orders prepared for or under the contract;
(6)  the proposed budget for the contract;
(7)  any conflict of interest documents signed by state agency purchasing personnel participating in the planning, soliciting, or monitoring of the contract;
(8)  criteria used or to be used by the state agency in monitoring the contract and vendor performance under the contract;
(9)  a justification for each change order, contract amendment, contract renewal or extension, or other proposed action that would result in an increase in the monetary value of a contract with an initial value exceeding $10 million; and
(10)  additional supporting documentation and justification for a change order, contract amendment, contract renewal or extension, or other proposed action of a contract described by Subdivision (9) that would result in an increase in the contract's monetary value by more than 20 percent.
Added by Acts 2015, 84th Leg., R.S., Ch. 326 (S.B. 20), Sec. 9, eff. September 1, 2015.
2023 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 2101.042. Leave Reporting

Sec. 2101.042.  LEAVE REPORTING.  (a)  As part of the centralized accounting and payroll system or any successor system used to implement the enterprise resource planning component of the uniform statewide accounting project developed under Sections 2101.031, 2101.035, and 2101.036, the comptroller shall adopt a uniform system for use by each state agency to which Section 2101.036 applies under Subsection (d) of that section for the reporting of leave taken by the agency's employees.  The system adopted by the comptroller must include standardized accounting codes for each type of leave authorized under Chapter 661.
(b)  A state agency to which Subsection (a) applies shall use the uniform system adopted by the comptroller under this section.
Added by Acts 2017, 85th Leg., R.S., Ch. 518 (S.B. 73), Sec. 5, eff. September 1, 2017.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2101 - Accounting Procedures › Subchapter D. Financial Reporting by Certain Funds and Trust Accounts › Section 2101.051. Definition

Sec. 2101.051.  DEFINITION.  In this subchapter, "economically targeted investment" means an investment in which at least 50 percent of the total investment is allocated to economic development within this state or investment in businesses or entities located within this state.
Added by Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 18.001(a), eff. September 1, 2019.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2101 - Accounting Procedures › Subchapter D. Financial Reporting by Certain Funds and Trust Accounts › Section 2101.052. Applicability of Subchapter

Sec. 2101.052.  APPLICABILITY OF SUBCHAPTER.  The requirements of this subchapter apply only to:
(1)  the permanent school fund;
(2)  the permanent university fund;
(3)  the Teacher Retirement System of Texas trust fund; and
(4)  each trust account administered by the Employees Retirement System of Texas.
Added by Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 18.001(a), eff. September 1, 2019.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2101 - Accounting Procedures › Subchapter D. Financial Reporting by Certain Funds and Trust Accounts › Section 2101.053. Report Deadline; Content of Report

Sec. 2101.053.  REPORT DEADLINE; CONTENT OF REPORT.  (a)  The manager of each fund or account to which this subchapter applies shall submit to the governor, the lieutenant governor, the speaker of the house of representatives, and the executive director of the State Pension Review Board:
(1)  not later than January 25 of each year, a report with the information required by Subsection (b) covering the last six months of the previous calendar year; and
(2)  not later than June 25 of each year, a report with the information required by Subsection (b) covering the first six months of that calendar year.
(b)  Each report submitted under Subsection (a) must include the following:
(1)  the number of beneficiaries of the fund or account;
(2)  the name of each individual responsible for administering the fund or account and the discretionary investment authority granted to the individual;
(3)  the investment objectives of the fund or account;
(4)  the current end-of-month market value of the fund or account;
(5)  the current book value of the fund or account;
(6)  the names and amounts of the 10 largest stock holdings of the fund or account and the investment performance of those stock holdings during the last 12-month period;
(7)  the asset allocations of the fund or account expressed in percentages of stocks, fixed income, real estate, cash, or other financial investments; and
(8)  the names and amounts of all investments made by the fund or account in economically targeted investments.
Added by Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 18.001(a), eff. September 1, 2019.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2101 - Accounting Procedures › Subchapter D. Financial Reporting by Certain Funds and Trust Accounts › Section 2101.054. Effect of Subchapter

Sec. 2101.054.  EFFECT OF SUBCHAPTER.  This subchapter does not diminish, impair, contradict, or affect the duties, powers, or authorities granted or imposed on a governing board of a fund or account listed in Section 2101.052 by the constitution or laws of this state.
Added by Acts 2019, 86th Leg., R.S., Ch. 467 (H.B. 4170), Sec. 18.001(a), eff. September 1, 2019.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.001. Short Title

Sec. 2102.001.  SHORT TITLE.  This chapter may be cited as the Texas Internal Auditing Act.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.002. Purpose

Sec. 2102.002.  PURPOSE.  The purpose of this chapter is to establish guidelines for a program of internal auditing to assist agency administrators and governing boards by furnishing independent analyses, appraisals, and recommendations about the adequacy and effectiveness of a state agency's systems of internal control policies and procedures and the quality of performance in carrying out assigned responsibilities.  Internal auditing is defined as an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.  It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 380, Sec. 1, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.003. Definitions

Sec. 2102.003.  DEFINITIONS.  In this chapter:
(1)  "Administrator" means the executive head of a state agency.
(2)  "Assurance services" means an examination of evidence for the purpose of providing an independent assessment of risk management, control, or governance processes for an organization.  Assurance services include audits as defined in this section.
(3)  "Audit" means:
(A)  a financial audit described by Section 321.0131;
(B)  a compliance audit described by Section 321.0132;
(C)  an economy and efficiency audit described by Section 321.0133;
(D)  an effectiveness audit described by Section 321.0134;  or
(E)  an investigation described by Section 321.0136.
(4)  "Consulting services" means advisory and related client service activities, the nature and scope of which are agreed upon with the client and are intended to add value and improve an organization's operations.  Consulting services include counsel, advice, facilitation, and training.
(5)  "State agency" means a department, board, bureau, institution, commission, or other agency in the executive branch of state government.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 11, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 380, Sec. 2, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.004. Applicability

Sec. 2102.004.  APPLICABILITY.  (a)  Sections 2102.005-2102.012 apply only to a state agency that:
(1)  has an annual operating budget that exceeds $10 million;
(2)  has more than 100 full-time equivalent employees as authorized by the General Appropriations Act;  or
(3)  receives and processes more than $10 million in cash in a fiscal year.
(b)  Sections 2102.013 and 2102.014 apply to each state agency that receives an appropriation and that is not described by Subsection (a).
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 1, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 291, Sec. 1, eff. June 18, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.005. Internal Auditing Required

Sec. 2102.005.  INTERNAL AUDITING REQUIRED.  (a)  A state agency shall conduct a program of internal auditing that includes:
(1)  an annual audit plan that is prepared using risk assessment techniques and that identifies the individual audits to be conducted during the year; and
(2)  periodic audits of the agency's major systems and controls, including:
(A)  accounting systems and controls;
(B)  administrative systems and controls; and
(C)  electronic data processing systems and controls.
(b)  In conducting the internal auditing program under Subsection (a), a state agency shall consider methods for ensuring compliance with contract processes and controls and for monitoring agency contracts.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 12, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 953 (S.B. 65), Sec. 14, eff. September 1, 2019.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.006. Internal Auditor; Staff

Sec. 2102.006.  INTERNAL AUDITOR;  STAFF.  (a)  The governing board of a state agency or the administrator of a state agency that does not have a governing board shall appoint an internal auditor.
(b)  An internal auditor must:
(1)  be a certified public accountant or a certified internal auditor;  and
(2)  have at least three years of auditing experience.
(c)  The state agency shall employ additional professional and support staff the administrator determines necessary to implement an effective program of internal auditing.
(d)  The governing board of a state agency, or the administrator of a state agency if the state agency does not have a governing board, shall periodically review the resources dedicated to the internal audit program and determine if adequate resources exist to ensure that risks identified in the annual risk assessment are adequately covered within a reasonable time frame.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 2, eff. Sept. 1, 2001;  Acts 2003, 78th Leg., ch. 380, Sec. 3, eff. Sept. 1, 2003.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.007. Duties of Internal Auditor

Sec. 2102.007.  DUTIES OF INTERNAL AUDITOR.  (a)  The internal auditor shall:
(1)  report directly to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board;
(2)  develop an annual audit plan;
(3)  conduct audits as specified in the audit plan and document deviations;
(4)  prepare audit reports;
(5)  conduct quality assurance reviews in accordance with professional standards as provided by Section 2102.011 and periodically take part in a comprehensive external peer review;  and
(6)  conduct economy and efficiency audits and program results audits as directed by the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board.
(b)  The program of internal auditing conducted by a state agency must provide for the auditor to:
(1)  have access to the administrator;  and
(2)  be free of all operational and management responsibilities that would impair the auditor's ability to review independently all aspects of the state agency's operation.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 3, eff. Sept. 1, 2001.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.008. Approval of Audit Plan and Audit Report

Sec. 2102.008.  APPROVAL OF AUDIT PLAN AND AUDIT REPORT.  The annual audit plan developed by the internal auditor must be approved by the state agency's governing board or by the administrator of a state agency if the state agency does not have a governing board.  Audit reports must be reviewed by the state agency's governing board and the administrator.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 4, eff. Sept. 1, 2001.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.009. Annual Report

Sec. 2102.009.  ANNUAL REPORT.  The internal auditor shall prepare an annual report and submit the report before November 1 of each year to the governor, the Legislative Budget Board, the state auditor, the state agency's governing board, and the administrator.  The state auditor shall prescribe the form and content of the report, subject to the approval of the legislative audit committee.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1122, Sec. 13, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 573 (S.B. 241), Sec. 1.18, eff. September 1, 2019.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.0091. Reports of Periodic Audits

Sec. 2102.0091.  REPORTS OF PERIODIC AUDITS.  (a)  A state agency shall file with the division of the governor's office responsible for budget and policy, the state auditor, and the Legislative Budget Board a copy of each report submitted to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board by the agency's internal auditor.
(b)  Each report shall be filed not later than the 30th day after the date the report is submitted to the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board.
(c)  In addition to the requirements of Subsection (a), a state agency shall file with the division of the governor's office responsible for budget and policy, the state auditor, and the Legislative Budget Board any action plan or other response issued by the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board in response to the report of the state agency's internal auditor.
(d)  If the state agency does not file the report as required by this section, the Legislative Budget Board or the division of the governor's office responsible for budget and policy may take appropriate action to compel the filing of the report.
Added by Acts 1999, 76th Leg., ch. 281, Sec. 7, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 4, eff. Sept. 1, 2001.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1312 (S.B. 59), Sec. 50, eff. September 1, 2013.
Acts 2019, 86th Leg., R.S., Ch. 573 (S.B. 241), Sec. 1.19, eff. September 1, 2019.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.010. Consultations

Sec. 2102.010.  CONSULTATIONS.  An internal auditor may consult the state agency's governing board or the administrator of the state agency if the state agency does not have a governing board, the governor's office, the state auditor, and legislative agencies or committees about matters affecting duties or responsibilities under this chapter.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2001, 77th Leg., ch. 804, Sec. 4, eff. Sept. 1, 2001.
2023 Texas Statutes › Government Code › Title 10 - General Government › Subtitle C - State Accounting, Fiscal Management, and Productivity › Chapter 2102 - Internal Auditing › Section 2102.011. Internal Audit Standards

Sec. 2102.011.  INTERNAL AUDIT STANDARDS.  The internal audit program shall conform to the Standards for the Professional Practice of Internal Auditing, the Code of Ethics contained in the Professional Practices Framework as promulgated by the Institute of Internal Auditors, and generally accepted government auditing standards.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 380, Sec. 4, eff. Sept. 1, 2003.