GOVERNMENT CODE

TITLE 10. GENERAL GOVERNMENT

SUBTITLE C. STATE ACCOUNTING, FISCAL MANAGEMENT, AND PRODUCTIVITY

CHAPTER 2103. EXPENDITURES BY STATE AGENCIES

SUBCHAPTER A. GENERAL PROVISIONS

Sec. 2103.001.  DEFINITION.  In this chapter, "state agency" means a department, board, commission, committee, council, agency, office, or other entity in the executive, legislative, or judicial branch of state government, the jurisdiction of which is not limited to a geographical portion of this state.  The term includes an institution of higher education as defined by Section 61.003, Education Code.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.31(a), eff. Sept. 1, 1995.

Sec. 2103.002.  APPLICABILITY OF CHAPTER TO APPROPRIATED LOCAL FUND.  (a)  This chapter does not apply to an expenditure from an appropriated local fund.
(b)  This chapter applies to the reimbursement to a state agency for an expenditure from an appropriated local fund.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.

Sec. 2103.003.  STATE AGENCY SPENDING OF APPROPRIATED FUNDS.  A state agency may spend appropriated funds only by:
(1)  a warrant drawn by:
(A)  the comptroller;  or
(B)  a person that the comptroller has delegated authority to print warrants under Section 403.060;
(2)  an electronic funds transfer initiated by the comptroller;  or
(3)  a debit to a state account by a person authorized under Section 403.0271.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 57, eff. June 19, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 1.28, eff. June 19, 1999.

Sec. 2103.0035.  STATE AGENCY SPENDING OF UNAPPROPRIATED FUNDS.  (a)  A state agency may spend unappropriated funds only by:
(1)  a warrant drawn by:
(A)  the comptroller;  or
(B)  a state agency to which the comptroller has delegated authority to print warrants under Section 403.060;  or
(2)  an electronic funds transfer initiated by the comptroller.
(b)  Subsection (a) applies only to funds that Section 404.046 or 404.069 or other law requires to be spent on warrants drawn or electronic funds transfers initiated by the comptroller.
Added by Acts 1997, 75th Leg., ch. 1035, Sec. 58, eff. June 19, 1997.

Sec. 2103.004.  WARRANTS AND ELECTRONIC FUNDS TRANSFERS.  (a)  A warrant may not be drawn or an electronic funds transfer initiated until:
(1)  the state agency from whose appropriated or unappropriated funds the warrant or electronic funds transfer is payable has submitted a voucher to the comptroller;
(2)  the state agency has approved the voucher in accordance with this chapter;  and
(3)  the comptroller has audited and approved the voucher as required by law.
(b)  A state agency's approval of a voucher includes the agency's approval of any interest that must be paid at the same time the principal amount is paid to a vendor under Chapter 2251.  In this subsection, "state agency" has the meaning assigned by Section 2251.001.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 59, eff. June 19, 1997;  Acts 2001, 77th Leg., ch. 1158, Sec. 43, eff. June 15, 2001.

SUBCHAPTER B. APPROVAL AND SUBMISSION OF VOUCHERS BY ELECTRONIC MEANS

Sec. 2103.031.  APPLICABILITY OF SUBCHAPTER.  This subchapter applies only to approval and submission of vouchers by electronic means.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.

Sec. 2103.032.  APPROVAL AND SUBMISSION OF VOUCHERS.  (a)  The comptroller by rule may establish a system for state agencies to submit and approve electronically vouchers if the comptroller determines that the system will facilitate the operation and administration of the uniform statewide accounting system.  The comptroller may establish an electronic method to approve a voucher submitted by a state agency.
(b)  The degree of security for an electronic system must at least equal the degree of security for the nonelectronic approval of vouchers by state agencies under this chapter.
(c)  Repealed by Acts 1997, 75th Leg., ch. 1035, Sec. 90(a), eff. June 19, 1997.
(d)  A system for the electronic submission and approval of vouchers may provide for the secretary of state to approve the comptroller's account electronically.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.32(a), eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1035, Sec. 90(a), eff. June 19, 1997.
Amended by: 
Acts 2007, 80th Leg., R.S., Ch. 937 (H.B. 3560), Sec. 1.67, eff. September 1, 2007.

SUBCHAPTER C. APPROVAL AND SUBMISSION OF VOUCHERS BY NONELECTRONIC MEANS

Sec. 2103.061.  STATE AGENCY ADMINISTERED BY GOVERNING BODY.  (a)  A state agency administered by a governing body may approve a voucher only in accordance with this section.
(b)  A governing body may authorize its presiding officer or executive director to designate one or more officers or employees of the agency to approve vouchers of the agency.  The presiding officer shall notify the comptroller in writing that the governing body has made the authorization of the presiding officer or executive director before the presiding officer or executive director may make or revoke a designation.
(c)  The presiding officer of the governing body may approve a voucher after submitting a signature card to the comptroller.
(d)  An officer or employee of the state agency may approve the voucher after:
(1)  the governing body of the agency has authorized the officer or employee to approve vouchers or the presiding officer or executive director authorized under Subsection (b) has designated the officer or employee to approve vouchers;
(2)  the comptroller has received written notice from the presiding officer of the governing body or the executive director, if authorized under Subsection (b), that the officer or employee has been authorized or designated to approve vouchers;  and
(3)  the comptroller has received a signature card from the officer or employee.
(e)  The presiding officer or executive director authorized under Subsection (b) shall ensure that the comptroller is notified of the revocation of the authorization of an officer or employee to approve vouchers.  This notice shall be given within 10 days after the effective date of the revocation.
(f)  In this section:
(1)  "Executive director" means the individual who is the chief administrative officer of a state agency and who is not a member of the agency's governing body;  and
(2)  "Governing body" means a board, commission, committee, council, or other group of individuals that is collectively authorized by law to administer a state agency.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.

Sec. 2103.062.  STATE AGENCY ADMINISTERED BY ELECTED OR APPOINTED OFFICIAL.  (a)  A state agency administered by an elected or appointed state official may approve a voucher only in accordance with this section.
(b)  The elected or appointed state official who is authorized by law to administer a state agency may authorize the chief deputy of the agency to designate one or more officers or employees of the agency to approve vouchers.
(c)  The chief deputy may make or revoke a designation under this section after the comptroller has received written notice from the elected or appointed official of the authorization.
(d)  The elected or appointed official may approve a voucher after submitting a signature card to the comptroller.
(e)  An officer or employee of the state agency may approve a voucher after:
(1)  the elected or appointed official or the chief deputy, if authorized under Subsection (b) or (c), has designated the officer or employee to approve vouchers;
(2)  the comptroller has received written notice from the elected or appointed official or the chief deputy, if authorized under Subsection (b) or (c), that the official or chief deputy has authorized the officer or employee to approve vouchers;  and
(3)  the comptroller has received a signature card from the officer or employee.
(f)  The elected or appointed official or the chief deputy authorized under Subsection (b) or (c) shall ensure that the comptroller is notified of the revocation of the authorization of an officer or employee to approve vouchers.  This notice shall be given within 10 days after the effective date of the revocation.
(g)  In this section, "chief deputy" means the individual authorized by law to administer a state agency that is administered by an elected or appointed state official during the absence of the official or during the official's inability to act.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.

Sec. 2103.064.  TEXAS TRANSPORTATION COMMISSION.  (a)  The Texas Transportation Commission may delegate to one or more employees of the Texas Department of Transportation the authority to approve vouchers for expenditures from the state highway fund and the authority to approve and sign contracts and other documents.  These delegations of authority are limited to effect the orders, policies, and work programs of the department.
(b)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(22).
(c)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(22).
(d)  Repealed by Acts 2003, 78th Leg., ch. 285, Sec. 31(22).
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1, 1993.  Amended by Acts 2003, 78th Leg., ch. 285, Sec. 31(22), eff. Sept. 1, 2003.