CHAPTER 2103. EXPENDITURES BY STATE AGENCIES
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, 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.