Statutory Authority of the Comptroller
Approval and Submission of Vouchers

All expenditures made from appropriated funds, except for appropriated local funds, must only be issued on warrants or electronic funds transfers (EFTs) initiated by the Comptroller’s office. The Comptroller’s office may not issue a warrant or initiate an EFT until the:

• Requesting state agency has submitted a voucher to the Comptroller’s office.
• State agency has approved the voucher in compliance with applicable statutes (see sources below).
• Comptroller’s office has audited and approved the voucher as required by law.

Any purchase voucher other than the official Comptroller purchase voucher must be approved by the Comptroller’s office before use. State agencies must retain documentation of this approval in their files. Submit vouchers for approval by emailing the voucher template to the Comptroller’s Expenditure Assistance section at expenditure.assistance@cpa.texas.gov. You will be notified of approval or any required changes. It is the responsibility of each state agency to create/update any custom purchase voucher when administrative or statutory changes occur. State agencies and institutions of higher education are required to include all required fields for USAS processing on the purchase voucher.

Sources [+]