Texas Government Code Title 10, Chapter 2101 - Accounting Procedures

SUBCHAPTER A GENERAL PROVISIONS

SUBCHAPTER B FINANCIAL REPORTING

• Texas Section 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;...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...

SUBCHAPTER C UNIFORM STATEWIDE ACCOUNTING

• Texas Section 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...
• Texas Section 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.,...
• Texas Section 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....
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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...
• Texas Section 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,...
• Texas Section 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...
• Texas Section 2101.041 - State Agency Reporting Of Contracting Information
  (a) The comptroller by rule shall determine the contracting information that state agencies must report or provide using the centralized accounting and payroll system, or...

Last modified: September 28, 2016