34 Tex. Admin. Code § 5.61 - Approval and Certification of Certain Payment, SPRS, and USPS Documents
(a) Definitions. The following words and
terms, when used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1)
Appropriation year--The accounting period beginning on September 1st and ending
the following August 31st.
(2)
Certification--A state agency's declaration to the comptroller that:
(A) the goods or services received by the
agency comply with contract requirements; and
(B) the invoice received by the agency for
the goods or services is correct.
(3) Chief deputy--For a state agency that is
administered by an elected or appointed state official, the individual
authorized by law to administer the agency during the official's absence or
inability to act.
(4)
Comptroller--The comptroller of public accounts for the State of
Texas.
(5) Executive director--The
individual who is the chief administrative officer of a state agency that is
headed by a governing body. The term excludes a member of that body.
(6) Governing body--The board, commission,
committee, council, or other group of individuals that is collectively
authorized by law to administer a state agency.
(7) Head of agency--The elected or appointed
state official who is authorized by law to administer a state agency.
(8) Include--A term of enlargement and not of
limitation or exclusive enumeration. The use of the term does not create a
presumption that components not expressed are excluded.
(9) Institution of higher education--Has the
meaning assigned by Education Code, §
61.003.
(10) May not--A prohibition. The term does
not mean "might not" or its equivalents.
(11) Non-payment document--The paper or
electronic document that a state agency submits to the comptroller for the
purpose of requesting the comptroller to post or correct certain accounting
information in USAS. The term does not include a payment, SPRS, or USPS
document.
(12) Texas identification
number--The 11 digit number that the comptroller assigns to each payee of a
warrant issued or electronic funds transfer initiated by the
comptroller.
(13) Mail code--The
three digit number associated with a Texas identification number that documents
disbursement instructions.
(14)
Payment document--The paper or electronic document that a state agency submits
to the comptroller for the purpose of requesting the comptroller to make a
payment on the agency's behalf. The term includes a document that uses the
appropriated or other funds of a state agency to make a payment to another
state agency. The term does not include a USPS or SPRS document or a
non-payment document.
(15) Payroll
document--The type of payment document that the comptroller requires a state
agency to submit when requesting payment of the compensation of state officers
and employees or certain other types of payments. The term does not include a
USPS or SPRS document.
(16) State
agency--A department, board, commission, committee, council, agency, office, or
other entity in the executive, legislative, or judicial branch of Texas state
government, the jurisdiction of which is not limited to a geographical portion
of this state. The term includes an institution of higher education.
(17) USAS--The uniform statewide accounting
system.
(18) USPS--The uniform
statewide payroll/personnel system.
(19) USPS document--The document that a state
agency electronically submits to USPS for the purpose of requesting the
comptroller to pay the compensation of state officers and employees or to make
certain other types of payments. The term does not include a payment, SPRS, or
non-payment document.
(20)
SPRS--The standardized payroll/personnel reporting system.
(21) SPRS document--The document that a state
agency electronically submits to SPRS for the purpose of requesting the
comptroller to pay the compensation of state officers and employees or to make
certain other types of payments. The term does not include a payment, USPS, or
non-payment document.
(b) Required approval and certification of
payment and USPS or SPRS documents.
(1)
General Requirements. The comptroller may not make a payment on behalf of a
state agency unless:
(A) the agency properly
submits a payment or USPS or SPRS document to the comptroller requesting the
payment;
(B) the document has been
approved according to this section; and
(C) the requirements, if applicable, of
paragraph (2) of this subsection have been satisfied.
(2) Certification of payment and USPS or SPRS
documents. To the extent a payment, SPRS, or USPS document requests payment of
anything other than the compensation of a state officer or employee, a
certification concerning the document must be given to the comptroller
according to this section.
(3)
Multiple approvals of payment and USPS or SPRS documents.
(A) If a payment document is approved more
than once, the individual who provides the last approval is responsible for the
truth and accuracy of the statement in subsection (o)(2)(B) of this
section.
(B) If a USPS or SPRS
document is approved more than once, the individual who provides the last
approval is responsible for the truth and accuracy of the statement in
subsection (o)(4)(B) of this section.
(c) Combined approval and certification of
payment and USPS or SPRS documents.
(1)
Automatic certification. When an individual approves a payment or USPS or SPRS
document, the individual automatically provides its certification if the
certification is required by subsection (b)(2) of this section. An individual
may not approve a payment or USPS or SPRS document without also providing its
required certification.
(2)
Automatic approval. When an individual provides the required certification for
a payment, SPRS, or USPS document, the individual automatically approves it. An
individual may not provide the required certification for a payment, SPRS, or
USPS document without also approving it.
(3) References. A specific reference in
subsections (e) - (q) of this section to the approval of a payment, SPRS, or
USPS document is also a reference to any required certification provided for
that document.
(d) Fact
findings concerning the electronic approval of payment and USPS or SPRS
documents.
(1) Security. The comptroller has
determined that the degree of security provided by the electronic approval of
payment and USPS or SPRS documents under this section is at least equal to the
degree of security that would be provided by the non-electronic approval of
those documents.
(2) Operation and
maintenance of USAS. The comptroller has determined that the electronic
approval of payment and USPS or SPRS documents under this section would
facilitate the operation and administration of USAS.
(e) Who may not approve payment and USPS or
SPRS documents.
(1) State officers and
employees.
(A) An officer or employee of a
state agency may not approve and may not be designated to approve another
agency's payment and USPS or SPRS documents.
(B) This subparagraph applies when a state
agency submits a payment, SPRS, or USPS document that requests payment out of
the funds of a second state agency. No officer or employee of the agency that
submits the document may approve it.
(2) Individuals not employed by a state
agency. An individual who is not employed by a state agency may not approve and
may not be designated to approve a state agency's payment, SPRS, or USPS
documents.
(f) Who may
approve payment and USPS or SPRS documents.
(1) Generally. Only an individual who is
described in paragraph (2) or (4) of this subsection may approve a payment,
SPRS, or USPS document. When this section refers to an individual approving a
payment, SPRS, or USPS document without further qualification or description,
the reference is only to an individual who may approve a payment, SPRS, or USPS
document under this paragraph.
(2)
Individuals with inherent authority to approve payment and USPS or SPRS
documents.
(A) The presiding officer of the
governing body of a state agency may approve a payment, SPRS, or USPS document
of the agency after:
(i) the comptroller has
received a signature card that complies with subsection (l) of this section;
and
(ii) the officer's security
profile has been established according to:
(I) USAS security's procedures and
requirements if the approval is of a payment document; or
(II) USPS or SPRS security's procedures and
requirements if the approval is of a USPS document.
(B) This subparagraph applies only
to a state agency that is headed by an elected or appointed state official. The
agency's head of agency may approve a payment, SPRS, or USPS document of the
agency after:
(i) the comptroller has
received a signature card that complies with subsection (l) of this section;
and
(ii) the head of agency's
security profile has been established according to:
(I) USAS security's procedures and
requirements if the approval is of a payment document; or
(II) USPS or SPRS security's procedures and
requirements if the approval is of a USPS or SPRS document.
(C) Notwithstanding
subparagraphs (A)(ii) and (B)(ii) of this paragraph, a presiding officer or a
head of agency may provide non-electronic approval of a payment, SPRS, or USPS
document without establishing a security profile. This subparagraph applies
only if the comptroller does not require the approval to be provided
electronically.
(3) USAS
and USPS or SPRS security profile changes.
(A) This paragraph applies only when an
individual ceases being either the presiding officer of a governing body or a
head of agency.
(B) The
individual's security profile in USAS, if any, must be changed so that USAS no
longer recognizes the individual's user identification number as belonging to
an individual who has authority to approve payment documents. The individual's
security profile in USPS or SPRS, if any, must be changed so that USPS or SPRS
no longer recognizes the individual's user identification number as belonging
to an individual who has authority to approve USPS or SPRS documents. The
changes must take effect not later than the date the individual ceases being
the presiding officer or head of agency.
(C) The security coordinator of the state
agency with which the individual serves as presiding officer or head of agency
is responsible for requesting the comptroller to change the individual's
security profiles.
(D) If the
comptroller determines that a security coordinator has not complied with
subparagraph (C) of this paragraph, then the comptroller may unilaterally
change the security profiles.
(E)
This subparagraph applies to a payment, SPRS, or USPS document only if the
comptroller determines that an individual approved the document after the
individual ceased being a presiding officer or a head of agency. The
comptroller may take any necessary steps to prevent a warrant from being issued
or an electronic funds transfer from being initiated until the document is
properly approved. If the comptroller is unable to prevent a warrant from being
issued or an electronic funds transfer from being initiated, then the
comptroller may take any necessary steps to prevent the warrant from being
honored or to reverse the electronic funds transfer. The state agency whose
payment, SPRS, or USPS document results in the warrant or electronic funds
transfer shall cooperate fully with the comptroller.
(4) Individuals without inherent authority
but who may be designated to approve payment documents. An officer or employee
of a state agency who does not have inherent authority to approve the agency's
payment and USPS or SPRS documents may be designated to approve those
documents. A designation is valid only if it is made:
(A) by someone with the authority to make
designations; and
(B) according to
the procedures required by this section.
(g) Who may designate individuals to approve
payment and USPS or SPRS documents.
(1) State
agencies headed by a governing body.
(A) The
governing body of a state agency may designate one or more individuals to
approve its payment and USPS or SPRS documents.
(B) The governing body of a state agency may
authorize the governing body's presiding officer or the agency's executive
director, or both, to designate one or more individuals to approve the agency's
payment and USPS or SPRS documents. The presiding officer or executive director
may make a designation only if the authorization is effective according to
subsection (h)(1) of this section.
(2) State agencies headed by an elected or
appointed state official.
(A) The head of
agency of a state agency may designate one or more individuals to approve the
agency's payment and USPS or SPRS documents.
(B) The head of agency of a state agency may
authorize the agency's chief deputy to designate one or more individuals to
approve the agency's payment and USPS or SPRS documents. The chief deputy may
make a designation only if the authorization is effective according to
subsection (h)(2) of this section.
(h) How to authorize individuals to designate
other individuals to approve payment and USPS or SPRS documents.
(1) State agencies headed by a governing
body.
(A) The authorization of a presiding
officer or executive director to designate individuals to approve payment and
USPS or SPRS documents is effective only after the comptroller has received
proper written notice of the authorization.
(B) Written notice to the comptroller is
proper only if the notice satisfies the requirements of this subparagraph.
(i) The notice must be:
(I) a certified copy of the minutes of the
meeting of the governing body during which it made the authorization;
or
(II) a letter, memorandum, or
other writing.
(ii) If
the notice consists of a copy of the minutes, then the copy must be certified
and signed by:
(I) the presiding officer of
the governing body; or
(II) the
member of the governing body who is responsible for keeping those
minutes.
(iii) If the
notice is in the form of a letter, memorandum, or other writing, then it must
be signed by the presiding officer of the governing body.
(iv) The notice must state in substance that
the governing body has authorized the presiding officer or executive director,
as applicable, to designate individuals to approve the agency's payment and
USPS or SPRS documents.
(v) The
notice must state an effective date for the authorization.
(C) The authorization of a presiding officer
or executive director to designate individuals to approve payment and USPS or
SPRS documents may be of a named individual or, alternatively, anyone who holds
the position of presiding officer or executive director.
(i) If the comptroller receives notification
that a governing body has authorized the "presiding officer" or the "executive
director," then the body is deemed to have authorized whoever holds the
position of presiding officer or executive director.
(ii) If the comptroller receives notification
that a governing body has authorized a named individual, then the body is
deemed to have decided that its authorization terminates automatically upon the
individual's leaving the position of presiding officer or executive
director.
(D) The
authorization of a presiding officer or executive director may not be limited
to designating individuals to approve only payment documents or only USPS and
SPRS documents. If the comptroller receives notification that a governing body
has authorized the presiding officer or executive director to designate
individuals to approve only one type of document, then the body is deemed to
have authorized the designation of individuals to approve both types of
documents.
(2) State
agencies headed by an elected or appointed state official.
(A) The authorization of a chief deputy to
designate individuals to approve payment and USPS or SPRS documents is
effective only after the comptroller has received proper written notice of the
authorization.
(B) Written notice
to the comptroller is proper only if the notice:
(i) contains the head of agency's original
signature;
(ii) states in substance
that the head of agency has authorized the chief deputy to designate
individuals to approve the agency's payment and USPS or SPRS documents;
and
(iii) states an effective date
for the authorization.
(C) The authorization of a chief deputy to
designate individuals to approve payment and USPS or SPRS documents may be of a
named individual or, alternatively, anyone who holds the position of chief
deputy.
(i) If the comptroller receives
notification that a head of agency has authorized the "chief deputy," then the
head of agency is deemed to have authorized whoever holds the position of chief
deputy.
(ii) If the comptroller
receives notification that a head of agency has authorized a named individual,
then the head of agency is deemed to have decided that the authorization
terminates automatically upon the individual's leaving the position of chief
deputy.
(D) The
authorization of a chief deputy may not be limited to designating individuals
to approve only payment documents or only USPS and SPRS documents. If the
comptroller receives notification that a head of agency has authorized the
chief deputy to designate individuals to approve only one type of document,
then the head of agency is deemed to have authorized the designation of
individuals to approve both types of documents.
(i) How to revoke authorizations of
individuals to designate other individuals to approve payment and USPS or SPRS
documents.
(1) State agencies headed by a
governing body.
(A) The governing body of a
state agency may revoke its authorization of a presiding officer or executive
director to designate individuals to approve the agency's payment and USPS or
SPRS documents.
(B) If a governing
body revokes an authorization, then the body's presiding officer shall ensure
that the comptroller receives written notice of the revocation not later than
the tenth day after its effective date.
(C) If the comptroller determines that an
individual made a designation after the effective date of the revocation of the
individual's authority to make designations, then the comptroller may not
recognize the designation.
(D) This
subparagraph applies only if the governing body of a state agency has
authorized a named individual to designate individuals to approve the agency's
payment and USPS or SPRS documents.
(i) The
comptroller shall stop recognizing the authorization of an individual who, at
the time of the authorization, was the body's presiding officer if the
comptroller determines that the individual no longer holds that
position.
(ii) The comptroller
shall stop recognizing the authorization of an individual who, at the time of
the authorization, was the agency's executive director if the comptroller
determines that the individual no longer holds that position.
(iii) A determination under clause (i) or
(ii) of this subparagraph may be based on any information the comptroller deems
credible.
(E) A change
in the membership of a governing body does not automatically revoke an
authorization made by that body. Whether an authorization would be revoked
automatically by the abolishment of a governing body, the wholesale
substitution of one governing body for another, or the transfer of a state
agency from the jurisdiction of one governing body to another would depend on
the legislation enacting the abolishment, substitution, or transfer.
(2) State agencies headed by an
elected or appointed state official.
(A) The
head of agency of a state agency may revoke the authorization of a chief deputy
to designate individuals to approve the agency's payment and USPS or SPRS
documents. The head of agency shall ensure that the comptroller receives
written notice of the revocation not later than the tenth day after its
effective date. If the comptroller determines that an individual made a
designation after the effective date of the revocation of the individual's
authority to make designations, then the comptroller may not recognize the
designation.
(B) This subparagraph
applies only if the head of agency of a state agency has authorized a named
individual to designate individuals to approve the agency's payment and USPS or
SPRS documents. The comptroller shall stop recognizing the authorization of an
individual who, at the time of the authorization, was the chief deputy if the
comptroller determines that the individual no longer holds that position. This
determination may be based on any information the comptroller deems
credible.
(C) When an individual
stops being the head of agency of a state agency, all authorizations made by
that individual are revoked automatically. Whether an authorization would be
revoked automatically by the transfer of a state agency from the jurisdiction
of one head of agency to another would depend on the legislation enacting the
abolishment, substitution, or transfer.
(j) How to designate individuals to approve
payment and USPS or SPRS documents.
(1) State
agencies headed by a governing body.
(A) An
individual who has been designated to approve a state agency's payment and USPS
or SPRS documents may approve one of those documents if:
(i) the comptroller has received proper
written notice of the designation;
(ii) the comptroller has received a signature
card that complies with subsection (l) of this section; and
(iii) the individual's security profile has
been established according to:
(I) USAS
security's procedures and requirements if the approval is of a payment
document; or
(II) USPS or SPRS
security's procedures and requirements if the approval is of a USPS or SPRS
document.
(B)
Written notice to the comptroller is proper only if the notice satisfies the
requirements of this subparagraph.
(i) The
notice must be:
(I) a certified copy of the
minutes of the meeting of the governing body during which it made the
designation; or
(II) a letter,
memorandum, or other writing.
(ii) If the notice consists of a copy of the
minutes, then the copy must be certified and signed by:
(I) the presiding officer of the governing
body; or
(II) the member of the
governing body who is responsible for keeping those minutes.
(iii) If the notice is in the form
of a letter, memorandum, or other writing, then it must be signed by:
(I) the presiding officer of the governing
body if it made the designation; or
(II) the individual who made the designation
if the governing body did not.
(iv) The notice must:
(I) identify the governing body or individual
who made the designation;
(II) list
the legal name of the designated individual;
(III) state an effective date for the
designation; and
(IV) say in
substance that the individual has been designated to approve payment and USPS
or SPRS documents.
(C) Notwithstanding subparagraph (A)(iii) of
this paragraph, an individual may provide non-electronic approval of a payment,
SPRS, or USPS document without establishing a security profile. This
subparagraph applies only if the comptroller does not require the approval to
be provided electronically.
(D) The
designation of an individual to approve payment, SPRS, or USPS documents must
be of a named individual. The designation may not be of just anyone who holds a
particular office or position. If the comptroller receives notification that a
particular office or position has been designated, then the designation will be
deemed to have been of the individual who holds the office or position as of
the date the designation is made. The comptroller's failure to specifically
refuse to recognize the designation of an office or position does not
constitute the comptroller's acceptance of the designation of the office or
position.
(E) The designation of an
individual may not be limited to approving only payment documents or only USPS
and SPRS documents. If the comptroller receives notification that an individual
has been designated to approve only one type of document, then the designation
will be deemed to include approval of both types of documents.
(2) State agencies headed by an
elected or appointed state official.
(A) An
individual who has been designated to approve a state agency's payment and USPS
or SPRS documents may approve one of those documents if:
(i) the comptroller has received proper
written notice of the designation;
(ii) the comptroller has received a signature
card that complies with subsection (l) of this section; and
(iii) the individual's security profile has
been established according to:
(I) USAS
security's procedures and requirements if the approval is of a payment
document; or
(II) USPS or SPRS
security's procedures and requirements if the approval is of a USPS or SPRS
document.
(B)
Written notice to the comptroller is proper only if the notice:
(i) is signed by the individual who made the
designation;
(ii) lists the legal
name of the designated individual;
(iii) says who made the
designation;
(iv) states an
effective date for the designation; and
(v) says in substance that the individual has
been designated to approve payment and USPS or SPRS documents.
(C) Notwithstanding subparagraph
(A)(iii) of this paragraph, an individual may provide non-electronic approval
of a payment, SPRS, or USPS document without establishing a security profile.
This subparagraph applies only if the comptroller does not require the approval
to be provided electronically.
(D)
The designation of an individual to approve payment and USPS or SPRS documents
must be of a named individual. The designation may not be of just anyone who
holds a particular office or position. If the comptroller receives notification
that a particular office or position has been designated, then the designation
will be deemed to have been of the individual who holds the office or position
as of the date the designation is made. The comptroller's failure to
specifically refuse to recognize the designation of an office or position does
not constitute the comptroller's acceptance of the designation of the office or
position.
(E) The designation of an
individual may not be limited to approving only payment documents or only USPS
and SPRS documents. If the comptroller receives notification that an individual
has been designated to approve only one type of document, then the designation
will be deemed to include approval of both types of documents.
(k) How to revoke
designations of individuals to approve payment and USPS or SPRS documents.
(1) State agencies headed by a governing
body.
(A) The governing body of a state
agency may, at anytime, revoke the designation of an individual to approve the
agency's payment and USPS or SPRS documents, regardless of who made the
designation.
(B) This subparagraph
applies only if a state agency's presiding officer is authorized to designate
individuals to approve the agency's payment and USPS or SPRS documents. The
presiding officer may revoke the designation of an individual only if:
(i) the presiding officer made the
designation;
(ii) an individual who
previously held the position of presiding officer made the designation while
holding that position;
(iii) the
agency's executive director made the designation; or
(iv) an individual who previously held the
position of executive director made the designation while holding that
position.
(C) This
subparagraph applies only if a state agency's executive director is authorized
to designate individuals to approve the agency's payment and USPS or SPRS
documents. The executive director may revoke the designation of an individual
only if:
(i) the executive director made the
designation; or
(ii) an individual
who previously held the position of executive director made the designation
while holding that position.
(D) If the designation of an individual to
approve payment and USPS or SPRS documents is revoked, then the comptroller
must receive written notification of the revocation not later than the tenth
day after the revocation is made. The ten day period starts running when the
revocation decision is made, not when the revocation takes effect. The
notification must be provided by the presiding officer of a governing body if
that body revoked the designation. Otherwise, the notification must be provided
by the individual who revoked the designation.
(E) A change in the membership of a state
agency's governing body does not automatically revoke the body's designation of
any individual to approve payment and USPS or SPRS documents. Whether
designations would be revoked automatically by the abolishment or creation of a
governing body, the substitution of one governing body for another, or the
transfer of a state agency from the jurisdiction of one governing body to
another would depend on the legislation that enacts the change.
(F) A notification to the comptroller under
subparagraph (D) of this paragraph must satisfy the requirements of this
subparagraph.
(i) The notification must be:
(I) a certified copy of the minutes of the
meeting of the governing body during which it revoked the designation;
or
(II) a letter, memorandum, or
other writing.
(ii) If
the notification consists of a copy of the minutes, then the copy must be
certified and signed by:
(I) the presiding
officer of the governing body; or
(II) the member of the governing body who is
responsible for keeping those minutes.
(iii) If the notification is in the form of a
letter, memorandum, or other writing, then it must be signed by:
(I) the presiding officer of the governing
body if it revoked the designation; or
(II) the individual who revoked the
designation if the governing body did not.
(iv) The notification must:
(I) identify the governing body or individual
who revoked the designation;
(II)
list the legal name of the individual whose designation is revoked;
(III) state an effective date for the
revocation; and
(IV) say in
substance that the individual's designation to approve payment and USPS or SPRS
documents is revoked.
(2) State agencies headed by an elected or
appointed state official.
(A) The head of
agency of a state agency may, at anytime, revoke the designation of an
individual to approve the agency's payment and USPS or SPRS documents,
regardless of who made the designation.
(B) This subparagraph applies only if a state
agency's chief deputy is authorized to designate individuals to approve the
agency's payment and USPS or SPRS documents. The chief deputy may revoke the
designation of an individual only if:
(i) the
chief deputy made the designation; or
(ii) an individual who previously held the
position of chief deputy made the designation while holding that
position.
(C) If the
designation of an individual to approve payment and USPS or SPRS documents is
revoked, then the comptroller must receive written notification of the
revocation not later than the tenth day after the revocation is made. The ten
day period starts running when the revocation decision is made, not when the
revocation takes effect. The notification must be provided by the individual
who revoked the designation.
(D) A
change in a state agency's head of agency does not automatically revoke the
head of agency's designation of any individual to approve payment and USPS or
SPRS documents. Whether designations would be revoked automatically by the
transfer of a state agency from the jurisdiction of one head of agency to
another would depend on the legislation that enacts the change.
(E) A notification to the comptroller under
subparagraph (C) of this paragraph must:
(i)
be signed by the individual who revoked the designation;
(ii) identify the individual who revoked the
designation;
(iii) list the legal
name of the individual whose designation is revoked;
(iv) state an effective date for the
revocation; and
(v) say in
substance that the individual's designation to approve payment and USPS or SPRS
documents is revoked.
(3) Mandatory revocations because of
termination of employment.
(A) This paragraph
applies to all state agencies.
(B)
When an individual terminates employment with a state agency, the individual's
designation to approve the agency's payment and USPS or SPRS documents ends on
the effective date of the termination. Any officer or employee of the agency
may notify the comptroller about the termination. Regardless of who provides
the notification, the agency must ensure that the comptroller receives it not
later than the fifth day after the effective date of the termination.
(C) The comptroller shall stop recognizing
the designation of an individual to approve a state agency's payment and USPS
or SPRS documents if the comptroller determines that the individual has
terminated employment with the agency. This determination may be based on any
information the comptroller deems credible.
(4) Revocations by the comptroller.
(A) This paragraph applies to all state
agencies.
(B) The comptroller may
unilaterally revoke the designation of any individual to approve payment and
USPS or SPRS documents for any reason the comptroller deems
appropriate.
(5) USAS
security profile changes.
(A) If the
designation of an individual to approve payment and USPS or SPRS documents is
revoked, then the individual's security profiles in USAS and USPS or SPRS, if
any, must be changed so that:
(i) USAS no
longer recognizes the individual's user identification number as belonging to
an individual who has authority to approve payment documents; and
(ii) USPS or SPRS no longer recognizes the
individual's user identification number as belonging to an individual who has
authority to approve USPS or SPRS documents.
(B) A security profile change required by
subparagraph (A) of this paragraph must take effect not later than the date the
revocation takes effect.
(C) The
comptroller is responsible for changing the security profiles if the
comptroller revoked the designation. Otherwise, the security coordinator of the
state agency that revoked the designation is responsible.
(D) If the comptroller determines that a
security coordinator has not complied with subparagraph (C) of this paragraph,
then the comptroller may unilaterally change the security profiles of the
individual whose designation has been revoked.
(6) Unauthorized approvals of payment and
USPS or SPRS documents.
(A) This paragraph
applies to a payment or USPS or SPRS document only if the comptroller
determines that an individual approved the document after the taking effect of
the revocation of the individual's designation to approve payment and USPS or
SPRS documents.
(B) The comptroller
may take any necessary steps to prevent a warrant from being issued or an
electronic funds transfer from being initiated until a payment, SPRS, or USPS
document subject to this paragraph is properly approved.
(C) If the comptroller is unable to prevent a
warrant from being issued or an electronic funds transfer from being initiated,
then the comptroller may take any necessary steps to prevent the warrant from
being honored or to reverse the electronic funds transfer. The state agency
whose payment, SPRS, or USPS document resulted in the warrant or electronic
funds transfer shall cooperate fully with the comptroller in this
regard.
(l)
Signature card requirements.
(1) Presiding
officers and heads of agency. A signature card submitted by a state agency
concerning the approval of payment and USPS or SPRS documents by the presiding
officer of a governing body or by a head of agency is valid only if the card:
(A) specifies the legal name, Texas
identification number, mail code, and position of the presiding officer or head
of agency;
(B) provides the
presiding officer's or head of agency's user identification number, if the
officer or head of agency has one;
(C) contains the presiding officer's or head
of agency's original signature;
(D)
specifies the agency's name and identification number;
(E) provides a contact phone number for the
agency; and
(F) lists an effective
date.
(2) Designated
individuals. A signature card submitted by a state agency concerning the
designation of an individual to approve payment and USPS or SPRS documents is
valid only if the card:
(A) specifies the
designated individual's legal name, Texas identification number, mail code, and
position;
(B) provides the
designated individual's user identification number, if the individual has
one;
(C) contains the designated
individual's original signature;
(D) specifies the agency's name and
identification number;
(E) provides
a contact phone number for the agency; and
(F) lists an effective date that is the same
as the date listed in the accompanying written notification.
(m) Limitations adopted
by state agencies concerning approval and designation authority.
(1) Limitations on approval authority. The
comptroller may not enforce a state agency's decision to limit an individual's
approval authority to particular types of payment, SPRS, or USPS documents if
the limit is stricter than required by state law and this section. Enforcement
of that decision is solely the agency's responsibility.
(2) Limitations on designation authority. The
comptroller may not enforce a state agency's decision to limit a presiding
officer's, executive director's, or chief deputy's authority to designate
individuals to approve payment, SPRS, or USPS documents if the limit is
stricter than required by state law and this section. Enforcement of that
decision is solely the agency's responsibility.
(n) Signature card and notification forms
adopted by the comptroller.
(1) Adoption of
forms. The comptroller may adopt one or more forms to facilitate compliance
with the signature card and written notice and notification requirements of
this section.
(2) Use of forms. If
the comptroller adopts a form under paragraph (1) of this subsection, then a
state agency must use the form to comply with the requirements of this section
to the extent the comptroller intends the form to be used for that
purpose.
(o) How
electronic approvals of payment and USPS or SPRS documents are provided.
(1) Release of payment documents into USAS
for processing.
(A) A state agency may
request USAS to process a batch of the agency's payment documents only by
releasing the batch on-line according to this section and the procedures
adopted by the comptroller.
(B) A
batch that a state agency has released must be released again by the agency if:
(i) a transaction within the batch is altered
after its original release; or
(ii)
a transaction is added to the batch after its original release.
(C) An individual may approve a
payment document only if:
(i) the individual
begins an on-line session in USAS by entering the individual's user
identification number and password; and
(ii) USAS determines that the user
identification number and password belong to an individual who USAS recognizes
as authorized to approve the agency's payment documents.
(D) USAS recognizes an individual as
authorized to release a state agency's payment documents only if the
comptroller has given the individual the necessary security to release those
documents.
(E) A state agency that
wants an individual to have release capabilities for the agency's payment
documents must properly request necessary security for the individual from the
comptroller. The comptroller will grant the request only if the comptroller
determines that the individual:
(i) has
inherent authority to approve payment documents and the requirements of
subsection (f)(2) of this section have been satisfied; or
(ii) the individual has been designated to
approve the agency's payment documents, the requirements of subsection (j) of
this section have been satisfied, and the individual's designation has not been
revoked according to subsection (k) of this section.
(2) Legal significance of
releasing batches of payment documents into USAS for processing.
(A) The on-line release of a batch of payment
documents into USAS for processing constitutes the electronic approval of all
those documents.
(B) An individual
who releases a batch of payment documents into USAS for processing is
responsible for the truth and accuracy of the following statement with respect
to each payment document and transaction in the batch: "I approve each
purchase, travel, and payroll document in this batch. Employees at my state
agency have determined that each document complies with applicable law,
including the General Appropriations Act (GAA) and the rules of the comptroller
of public accounts. For each purchase or travel document, employees at my state
agency have determined that: the goods and services covered by the document
comply with the requirements of the contracts under which they were purchased;
and that the invoices for the goods and services are correct. For each
transaction included in a travel document, employees at my state agency have
determined that the information included in the transaction has been approved
by the claimant. For each payroll document, employees at my state agency have
determined that: the payroll is correct and unpaid; and that any salary
supplementation report required by the GAA to be filed with the comptroller of
public accounts and the secretary of state has been filed. My state agency has
authorized me to make this statement for the agency, and I accept
responsibility for it." An individual who does not want to be responsible for
this statement about a batch may not release the batch. An individual may not
both release a batch and avoid responsibility for the statement.
(C) The chief fiscal officer of a state
agency shall ensure that each individual who is authorized or designated to
approve the agency's payment documents understands this paragraph. The agency's
executive director or head of agency, as applicable, shall ensure that the
chief fiscal officer satisfies this requirement. However, the failure of the
chief fiscal officer, the executive director, or the head of agency to comply
with a requirement of this subparagraph does not relieve any individual from
responsibility for the truth and accuracy of the statement in subparagraph (B)
of this paragraph.
(D) A state
agency may not adopt a policy, procedure, or rule that conflicts with this
paragraph.
(3) Release
of USPS or SPRS documents into USPS or SPRS for processing.
(A) A state agency may request USPS or SPRS
to process a batch of the agency's USPS or SPRS documents only by releasing the
batch on-line according to this section and the procedures adopted by the
comptroller.
(B) A batch that a
state agency has released must be released again by the agency if:
(i) a transaction within the batch is altered
after its original release; or
(ii)
a transaction is added to the batch after its original release.
(C) An individual may approve a
USPS or SPRS document only if:
(i) the
individual begins an on-line session in USPS or SPRS by entering the
individual's user identification number and password; and
(ii) USPS or SPRS determines that the user
identification number and password belong to an individual who USPS or SPRS
recognizes as authorized to approve the agency's USPS or SPRS
documents.
(D) USPS or
SPRS recognizes an individual as authorized to release a state agency's USPS or
SPRS documents only if the comptroller has given the individual the necessary
security to release those documents.
(E) A state agency that wants an individual
to have release capabilities for the agency's USPS or SPRS documents must
properly request necessary security for the individual from the comptroller.
The comptroller will grant the request only if the comptroller determines that
the individual:
(i) has inherent authority to
approve USPS or SPRS documents and the requirements of subsection (f)(2) of
this section have been satisfied; or
(ii) the individual has been designated to
approve the agency's USPS or SPRS documents, the requirements of subsection (j)
of this section have been satisfied, and the individual's designation has not
been revoked according to subsection (k) of this section.
(4) Legal significance of
releasing batches of USPS or SPRS documents into USPS or SPRS for processing.
(A) The on-line release of a batch of USPS or
SPRS documents into USPS or SPRS for processing constitutes the electronic
approval of all those documents.
(B) An individual who releases a batch of
USPS or SPRS documents into USPS or SPRS for processing is responsible for the
truth and accuracy of the following statement with respect to each document and
transaction in the batch: "I approve each document in this batch. Employees at
my state agency have determined that each document complies with applicable
law, including the General Appropriations Act (GAA) and the rules of the
comptroller of public accounts. For each document that involves the payment of
compensation to a state officer or employee, employees at my state agency have
determined that: the payroll is correct and unpaid; and that any salary
supplementation report required by the GAA to be filed with the comptroller of
public accounts and the secretary of state has been filed. For each document
that does not involve the payment of compensation to a state officer or
employee, employees at my state agency have determined that: the goods and
services covered by the document comply with the requirements under which they
were purchased; and that the invoices for the goods or services are correct.
For each transaction that involves the reimbursement of a meal expense incurred
during non-overnight travel, employees at my state agency have determined that
the information included in the transaction has been approved by the claimant.
My state agency has authorized me to make this statement for the agency, and I
accept responsibility for it." An individual who does not want to be
responsible for this statement about a batch may not release the batch. An
individual may not both release a batch and avoid responsibility for the
statement.
(C) The chief fiscal
officer of a state agency shall ensure that each individual who is authorized
or designated to approve the agency's USPS or SPRS documents understands this
paragraph. The agency's executive director or head of agency, as applicable,
shall ensure that the chief fiscal officer satisfies this requirement. However,
the failure of the chief fiscal officer, the executive director, or the head of
agency to comply with a requirement of this subparagraph does not relieve any
individual from responsibility for the truth and accuracy of the statement in
subparagraph (B) of this paragraph.
(D) A state agency may not adopt a policy,
procedure, or rule that conflicts with this paragraph.
(5) Disclosure of user identification numbers
and passwords. An individual may not disclose the individual's user
identification number or password, or both, to any individual or entity.
Therefore, an individual may not authorize another individual to release a
batch of payment, SPRS, or USPS documents by using the first individual's user
identification number and password. Penal Code, §
33.02(b)
criminalizes the intentional or knowing disclosure of a password or personal
identification number to an individual or entity without the effective consent
of the computer owner.
(p) Non-electronic approvals of paper payment
documents.
(1) Special definition. In this
subsection, "payment document" means only a paper payment document.
(2) General requirements. A state agency may
provide non-electronic approval of a payment document only if the comptroller
consents to that approval method.
(3) Requirements of other subsections. In
addition to this subsection, subsections (a) - (o) of this section govern all
aspects of non-electronic approvals of payment documents, with the exceptions
specified in those subsections.
(4)
Method for providing approvals.
(A) The
non-electronic approval of a payment document must be provided through the
original signature of an individual who is authorized or designated to approve
the document.
(B) An individual's
original signature on a payment document is a valid approval of that document
only if the signature matches the individual's signature on the appropriate
signature card or, if adopted by the comptroller, on the form used in lieu of
signature cards.
(5)
Reapprovals. If a payment document is altered in any manner after an individual
has properly approved the document, then the document must be properly approved
again.
(q)
Non-electronic approvals of payment documents submitted to USAS electronically
and of USPS or SPRS documents.
(1) Special
definition. In this subsection, "payment document" means only a payment
document that is submitted to USAS electronically.
(2) General requirements. A state agency may
provide non-electronic approval of a payment, SPRS, or USPS document only if
the comptroller consents to that approval method.
(3) Requirements of other subsections. In
addition to this subsection, subsections (a) - (o) of this section govern all
aspects of non-electronic approvals of payment and USPS or SPRS documents, with
the exceptions specified in those subsections.
(4) Method for providing approvals.
(A) The non-electronic approval of a payment,
SPRS, or USPS document must be provided through the original signature of an
individual who is authorized or designated to approve the document.
(B) An individual's original signature on a
payment, SPRS, or USPS document is a valid approval of that document only if
the signature matches the individual's signature on the appropriate signature
card or, if adopted by the comptroller, on the form used in lieu of signature
cards.
(5) Reapprovals.
If a payment, SPRS, or USPS document is altered in any manner after an
individual has properly approved the document, then the document must be
properly approved again.
(6) When
the release of a payment, SPRS, or USPS document does not constitute approval
of that document.
(A) If the comptroller has
consented to the contract, a state agency may contract with an individual not
employed by the agency or with another entity to:
(i) release the agency's payment documents
into USAS for processing;
(ii)
release the agency's USPS or SPRS documents into USPS or SPRS for processing;
or
(iii) release the agency's
payment documents into USAS for processing and the agency's USPS or SPRS
documents into USPS or SPRS for processing.
(B) The release of a payment, SPRS, or USPS
document under subparagraph (A) of this paragraph does not constitute approval
of the document. The document may be approved only according to paragraph (4)
of this subsection.
(C) The
comptroller may consent to a contract described by subparagraph (A) of this
paragraph if:
(i) the comptroller is
satisfied that the state agency whose payment, SPRS, or USPS documents are
being released has statutory authority to enter into the contract;
(ii) the comptroller is satisfied that the
state agency, if any, that will be releasing the payment, SPRS, or USPS
documents has statutory authority to enter into the contract;
(iii) the contract is in writing;
(iv) the comptroller is satisfied that the
agency whose payment, SPRS, or USPS documents are being released has
established an internal system for properly authorized or designated
individuals to approve those documents before their release according to
paragraph (4) of this subsection;
(v) the comptroller is satisfied that
approvals under the internal system described in clause (iv) of this
subparagraph can be verified easily by the comptroller and the individual or
entity that releases the payment, SPRS, or USPS documents;
(vi) before an individual or entity releases
a payment, SPRS, or USPS document, the contract requires the individual or
entity to verify that the approval methods described in paragraph (4) of this
subsection have been followed;
(vii) the individual or entity has entered
into a contract with the comptroller that obligates the individual or entity to
comply with the requirements of this paragraph, if the comptroller determines
the contract is necessary;
(viii)
the agency whose payment, SPRS, or USPS documents are being released has agreed
in its post-payment contract, if any, with the comptroller that the release of
those documents into USAS, SPRS, or USPS, as applicable, does not constitute
approval of the document; and
(ix)
the comptroller is satisfied that the security provided under the contract is
at least equivalent to the security that would exist if the agency released its
own payment, SPRS, or USPS documents.
(D) The burden of demonstrating that a state
agency has statutory authority to enter into a contract described in
subparagraph (A) of this paragraph is with the agency. The comptroller may
require the submission of whatever information and legal arguments the
comptroller deems necessary to satisfy the comptroller that the authority
exists.
(E) The comptroller must be
kept informed about who is authorized to release the payment, SPRS, or USPS
documents of a state agency that has entered into a contract described in
subparagraph (A) of this paragraph. The authorized individuals may not appear
on the agency's signature cards or, if adopted by the comptroller, the form
used in lieu of the cards. The officer or employee of the agency who has the
authority to enter into accounting services contracts is responsible for
complying with this subparagraph.
Notes
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