General Provisions — Responsibilities of State Agencies
State Agency Completion and Review of Vouchers

A state agency is responsible for reviewing each purchase voucher for accuracy and completeness before the agency submits the voucher to the Comptroller’s office for processing.

A state agency must comply with the following requirements concerning its vouchers:

• A purchase and the resulting payment for that purchase must be made in accordance with the Texas and United States constitutions, applicable statutes and regulations and the Comptroller’s office rules.
• The Comptroller’s office may require a state agency to make available the proper supporting documentation to support the legality and fiscal responsibility of a payment. The Comptroller’s office may require the documentation to be made available during a pre-payment audit, post-payment audit or at any other time.
• If required by the Comptroller’s office, a citation of the relevant statutory authority must be listed in the supporting documentation, unless the authority for the purchase is obvious. The Comptroller’s office may ask a state agency to cite the relevant statutory authority when necessary to audit a voucher.
• A state officer or employee may not submit a purchase voucher to the Comptroller’s office if the officer or employee has any doubts about the legality, propriety or fiscal responsibility of any payment that would result from the voucher. The officer or employee may not rely on the Comptroller’s office audit to prevent a questionable payment from being made or to reverse an invalid payment after it has occurred.

When a state agency is required to provide a statement, it must be true and accurate. These required statements are not boilerplate or pro forma and are vital to supporting the legality of payments.

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