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General Provisions — Statutory Authority of the Comptroller
Replacement Payments

The Comptroller’s office may issue a replacement payment in place of an original warrant if the state agency that issued the original warrant notifies the Comptroller’s office of any of the following:

  • The original warrant has been lost, destroyed or stolen
  • The original warrant has not been received
  • The payee’s endorsement on the original warrant has been forged

The Comptroller’s office adheres to Texas Administrative Code Section 5.140 on Replacement Payments.

Source [+]

Texas Government Code Section 403.054.