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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 5FUNDS MANAGEMENT (FISCAL AFFAIRS)
SUBCHAPTER FCLAIMS PROCESSING--GENERAL REQUIREMENTS
RULE §5.61Approval 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.

Cont'd...

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