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eXpendit

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Real and Personal State Property
Leasehold Improvements

A state agency may pay for improvements to leased property if:

  • The agency has specific or implied statutory authority to lease the property.
  • The payment would serve a proper public purpose.
  • The agency would receive sufficient benefits from the payment.
    –and–
  • Adequate controls are in place to ensure the public purpose will be carried out.

Documentation Requirements [+]

  1. A state agency must retain documentation in its files showing:
    1. The specific or implied statutory authority to lease the property.
    2. How the payment serves a proper public purpose.
      –and–
    3. How the agency receives sufficient benefits from the payment.
  2. Comptroller object 7344 must be used.

Sources [+]

Opinion of Texas Attorney General Nos. JM-1030 (1989), JM-552 (1986), MW-514 (1982), H-655 (1975), H-416 (1974), H-403 (1974), H-257 (1974) and M-512 (1969); Texas Attorney General No. LO-97-78 (1997).