1. A state agency intending to use funds appropriated by the General Appropriations Act (GAA) to purchase real property must cite the specific statutory authority for the purchase. A state agency intending to use other funds also must cite the specific or implied statutory authority for the purchase.
2. Unless a state agency is purchasing real property through condemnation proceedings, the agency must send a copy of the settlement or closing statement to the Comptroller’s office.
3. Unless a state agency is purchasing real property through condemnation proceedings, the agency must send a copy of the real property purchase contract to the Comptroller’s office.
   • The copy must show all necessary signatures.
   • The amount of the contract must correspond with the amount indicated in the documents sent to the Comptroller’s office.
4. A state agency purchasing real property through condemnation proceedings must send a copy of the commissioners’ award or other appropriate court order to the Comptroller’s office. The copy must show all necessary signatures and must correspond with the amount of the voucher.
5. Unless a state agency is purchasing real property through condemnation proceedings, the agency must send a copy of either the commitment for title insurance or the attorney general’s title opinion to the Comptroller’s office. If a copy of the commitment for title insurance is attached, the copy must:
   • Show all necessary signatures.
     –and–
   • Reflect the actual amount of title insurance purchased — that amount may not exceed the purchase price of the real property.
6. Unless a state agency is purchasing real property through condemnation proceedings, the agency must disclose the date of the closing.

7. Comptroller objects of expenditure must be used:

   • 7342 (Real Property – Buildings-Capitalized)
   • 7345 (Real Property – Land-Capitalized)
   • 7350 (Real Property – Buildings- Capital Lease)

   See USAS Comptroller Objects That Require Pre-Payment Audit and/or Descriptive/Legal Text for Purchase Documents (FPP I.008) for additional information about all required pre-approval codes.

8. Please remit any above required materials to:

   State Comptroller of Public Accounts
   Fiscal Management Division/Expenditure Audit Section
   Attn: Pre-Approval Codes Required

   Or email the materials to exp.audit@cpa.texas.gov
   If you have questions, call (512) 475-0995 or (512) 475-0479

Texas Government Code, Sections 658.001(2) and 2204.002. Texas Attorney General No. LO-96-106 (1996).