CHAPTER 2101. ACCOUNTING PROCEDURES
GOVERNMENT CODE
TITLE 10. GENERAL GOVERNMENT
SUBTITLE C. STATE ACCOUNTING, FISCAL MANAGEMENT, AND PRODUCTIVITY
CHAPTER 2101. ACCOUNTING PROCEDURES
SUBCHAPTER A. GENERAL PROVISIONS
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; and
(K) human resources, including administration of performance
measures, time spent on tasks, and other personnel and labor
issues.
(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, Sec. 1, eff. September 1, 2007.
SUBCHAPTER B. FINANCIAL REPORTING
Sec. 2101.011. FINANCIAL INFORMATION REQUIRED OF STATE AGENCIES.
(a) In this section:
(1) "Annual financial report" means the annual financial report
required by this section.
(2) "Appropriated money" means money appropriated by the
legislature under the General Appropriations Act or other law.
(b) Not later than November 20 of each year, a state agency
shall submit an annual financial report regarding the agency's
use of appropriated money during the preceding fiscal year to:
(1) the governor;
(2) the comptroller;
(3) the Legislative Reference Library;
(4) the state auditor; and
(5) the Legislative Budget Board.
(c) A state agency's annual financial report must include a
detailed statement of all assets, liabilities, and fund balances,
including:
(1) cash on hand and on deposit in banks and accounts in the
state treasury;
(2) the value of consumable supplies and postage;
(3) the value of the agency's inventory of movable equipment and
other fixed assets;
(4) all other assets;
(5) an itemization of the investments, bonds, notes, and other
securities owned by any special funds under the agency's
jurisdiction, including the amount and value of the securities;
(6) all money due the agency from any source;
(7) all outstanding commitments of the agency, including amounts
due for services or goods received by the agency;
(8) a summary by source of all revenue collected or accruing
through the agency;
(9) a summary of all appropriations, expenditures, bona fide
encumbrances, and other disbursements by the agency; and
(10) any other financial information requested by the
comptroller.
(d) The comptroller may require the reporting of the financial
information for any entity that the comptroller determines is a
component unit of a statewide reporting entity in accordance with
generally accepted accounting principles as prescribed or
modified by the Governmental Accounting Standards Board or its
successors.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,
1993. Amended by Acts 1997, 75th Leg., ch. 1035, Sec. 65, eff.
Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1423, Sec. 8.61, eff.
Sept. 1, 1997; Acts 1999, 76th Leg., ch. 281, Sec. 6, eff. Sept.
1, 1999; Acts 2001, 77th Leg., ch. 1158, Sec. 40, eff. Sept. 1,
2001.
Sec. 2101.0115. OTHER INFORMATION REQUIRED OF STATE AGENCIES.
(a) A state agency shall submit an annual report to:
(1) the governor;
(2) the Legislative Reference Library;
(3) the state auditor; and
(4) the Legislative Budget Board.
(b) A state agency's annual report must cover an entire fiscal
year. The agency shall submit the report not later than December
31 of each year.
(c) A state agency's annual report must include:
(1) the name and job title of each bonded agency employee, the
amount of the bond, and the name of the surety company that
issued the bond;
(2) an analysis of space occupied by the agency, including:
(A) the total amount of space rented by the agency, expressed in
square feet;
(B) the total amount of space occupied by the agency in
state-owned buildings, expressed in square feet;
(C) the name and address of each building in which the agency
occupies space and the amount of square feet in each building
devoted to each particular use;
(D) the cost per square foot of all rented space;
(E) the annual and monthly cost of all rented space;
(F) the name of each lessor of space rented by the agency;
(G) a description of the agency's progress toward achieving the
objective provided by Section 2165.104, if the agency is subject
to that section; and
(H) any other information helpful to describe the agency's use
of space;
(3) an itemization of all fees paid by the agency for
professional or consulting services provided under Subchapter A
or B, Chapter 2254, including the name of each person receiving
those fees and the reason for the provision of the services;
(4) an itemization of all fees paid by the agency for legal
services, other than legal services provided by an agency
employee or the attorney general, including the name of each
person receiving those fees and the reason for the provision of
the services;
(5) a copy of the form prepared by the agency under Section
2205.041, relating to the agency's use and cost of operating
aircraft that are state-owned or under rental or long-term lease;
(6) an itemization of any purchases made under Section 2155.067,
including each product purchased, the amount of the purchase, and
the name of the vendor;
(7) for each fiscal year ending in an even-numbered calendar
year:
(A) a copy of the master file report verification form certified
by the General Land Office, if applicable to the agency, to
confirm that the agency is in compliance with Subchapter E,
Chapter 31, Natural Resources Code; or
(B) if the agency's inventory record is inaccurate or
incomplete, a statement that the agency will submit the
appropriate forms to the General Land Office not later than the
15th day after the date the agency submits its annual report;
(8) a copy of the report prepared by the agency under Section
2161.124, relating to the agency's use of historically
underutilized businesses;
(9) a report of each transfer of appropriated money between
appropriation items that shows the sum of all transfers affecting
each item;
(10) an itemization of each passenger vehicle the agency
purchased, including the make, model, purchase price, assigned
type of use, and fuel efficiency as expressed by the
manufacturer's fuel efficiency rating;
(11) a schedule, applicable to state agencies determined by the
Legislative Budget Board, detailing total expenditures by or on
behalf of the agency for:
(A) employee benefits, including social security, health
insurance, retirement contributions, benefit replacement pay, and
workers' and unemployment compensation payments;
(B) bond debt service; and
(C) payments for general governmental services as defined by the
comptroller, including services of the comptroller, the attorney
general, the General Services Commission, the Department of
Information Resources, and the state auditor;
(12) for an institution of higher education, the total amount of
lump-sum vacation and compensatory leave payments made to
employees who separated from state service during the fiscal
year;
(13) the name and job title of each state officer or employee
authorized to use a state-owned or state-leased vehicle and the
reasons for the authorization, in accordance with Section
2113.013; and
(14) a report of expenditures made for each commodity or service
identified under Section 2155.448, including:
(A) the total amount spent on those commodities and services;
(B) the total amount spent for commodities and services
purchased that accomplish the same purpose; and
(C) the total amount spent for all other recycled,
remanufactured, or environmentally sensitive commodities or
services, itemized by type of commodity or service.
(d) In this section:
(1) "Annual report" means the annual report required by this
section.
(2) "Appropriated money" means money appropriated by the
legislature under the General Appropriations Act or other law.
(3) "Appropriation item" includes an item listed in the General
Appropriations Act under an informational listing of appropriated
funds.
Added by Acts 2001, 77th Leg., ch. 1158, Sec. 41, eff. Sept. 1,
2001. Amended by Acts 2003, 78th Leg., ch. 1310, Sec. 54, eff.
Sept. 1, 2003.
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:
(1) comply with generally accepted accounting principles as
established by the Governmental Accounting Standards Board and
the American Institute of Certified Public Accountants or their
successors; and
(2) 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, Sec. 1, eff. May 18, 2007.
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.
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.
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.
SUBCHAPTER C. UNIFORM STATEWIDE ACCOUNTING
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, Sec. 2, eff. September 1, 2007.
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.
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 the cost of
implementation or use of any component of the project by the
agency.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,
1993.
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.
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, Sec. 2, eff. May 18, 2007.
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.
Added by Acts 1993, 73rd Leg., ch. 268, Sec. 1, eff. Sept. 1,
1993.
Amended by:
Acts 2007, 80th Leg., R.S., Ch.
1089, Sec. 3, eff. September 1, 2007.
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, Sec. 4, eff. September 1, 2007.
Sec. 2101.0375. WITHHOLDING OF TRAVEL EXPENSE REIMBURSEMENTS FOR
LATE OR IMPROPER REPORTING. (a) The comptroller may withhold
all reimbursements for the travel expenses incurred by the chief
administrative officer of a state agency whose report under this
subchapter is not properly received by the comptroller on or
before the comptroller's deadline.
(b) The comptroller may withhold all reimbursements for the
travel expenses incurred by the officers and employees of a state
agency whose report under this subchapter is not properly
received by the comptroller on or before the 30th day after the
comptroller's deadline.
(c) The comptroller may prohibit a state agency from using local
funds to reimburse the travel expenses incurred by:
(1) the agency's chief administrative officer if the agency's
report under this subchapter is not properly received by the
comptroller on or before the comptroller's deadline; or
(2) the agency's officers or employees if the agency's report
under this subchapter is not properly received by the comptroller
on or before the 30th day after the comptroller's deadline.
(d) Immediately after the comptroller determines that a state
agency's report has been properly received, the comptroller
shall:
(1) release each travel expense reimbursement that the
comptroller withheld under Subsection (a) or (b); and
(2) rescind any prohibition that the comptroller issued under
Subsection (c).
(e) A travel expense reimbursement is subject to withholding
under Subsection (a), (b), or (c) regardless of when the expense
is incurred. A travel expense reimbursement is subject to
withholding under Subsection (a) or (b) regardless of whether the
reimbursement is payable to an individual or a state agency.
(f) 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.
(g) In this section:
(1) "Chief administrative officer" means:
(A) the appointed or elected individual who is authorized by law
to administer a state agency that is not headed by a governing
body; or
(B) the executive director or other individual with an
equivalent title who administers a state agency headed by a
governing body.
(2) "Local funds" means funds that are not expended on warrants
drawn or electronic funds transfers initiated by the comptroller.
(3) "State agency" does not include:
(A) 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;
(B) a state agency in the legislative or judicial branch of
government;
(C) the Department of Agriculture; or
(D) the Railroad Commission of Texas.
Added by Acts 1997, 75th Leg., ch. 1035, Sec. 81, eff. June 19,
1997.
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.
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.
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, Sec. 1.66, eff. September 1, 2007.
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.
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, Sec. 5, eff. September 1, 2007.