(a) Definitions. The following words and terms, when
used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1) Comptroller--The Comptroller of Public Accounts
of the State of Texas.
(2) Include--A term of enlargement and not of limitation
or exclusive enumeration. The use of the term does not create a presumption
that components not expressed are excluded.
(3) May not--A prohibition. The term does not mean
"might not" or its equivalents.
(4) Payee--A person to whom a warrant is made payable.
(5) Payment cancellation voucher--The paper form prescribed
by the comptroller that a state agency completes when requesting cancellation
of a warrant by the comptroller.
(6) Person--Includes an individual, a corporation,
an organization, a government or governmental subdivision or agency,
a business trust, an estate, a trust, a partnership, an association,
and any other legal entity.
(7) Replacement warrant--A warrant issued to replace
an original warrant.
(8) State agency--
(A) a board, commission, department, or other agency
in the executive branch of state government that is created by the
constitution or a statute of this state, including the comptroller
of public accounts and an institution of higher education as defined
by Education Code, §61.003, other than a public junior college;
(B) the legislature or a legislative agency; or
(C) the supreme court, the court of criminal appeals,
a court of appeals, or a state judicial agency.
(9) Statewide accounting systems--Includes the Uniform
Statewide Accounting System, the Uniform Statewide Payroll/Personnel
System and the Statewide Payroll/Personnel Reporting System.
(10) Appropriation year--The year that the legal authorization
for the charge was granted by the legislature. Multiple appropriation
year activity may occur within a single fiscal year.
(11) Fiscal year--The accounting period for the state
government which begins on September 1 and ends on August 31.
(12) Warrant--A state payment in the form of paper
issued to a payee by the comptroller on behalf of a state agency.
(b) Request for issuance. A person may request issuance
of a replacement warrant if the person is the payee of the original
warrant. The request must be directed to the state agency on whose
behalf the original warrant was issued and must be accompanied by
any statements or documentation required by the agency. Upon receipt
of the request, the agency must determine whether:
(1) the original warrant was lost, destroyed, or stolen;
(2) the person did not receive the original warrant;
or
(3) the person's endorsement on the original warrant
was forged.
(c) Issuance by comptroller. The comptroller may issue
a replacement warrant only if:
(1) the comptroller receives proper notification of
the existence of at least one of the conditions listed in subsection
(b) of this section, concerning the original warrant;
(2) the state agency on whose behalf the original warrant
was issued provides the notification; and
(3) subsection (f) of this section, does not prohibit
issuance of the replacement warrant.
(d) Issuance by other agency. A state agency other
than the comptroller may issue a replacement warrant if:
(1) the comptroller has delegated to the agency under
Government Code, §403.060 the authority to issue original and
replacement warrants;
(2) the replacement warrant would replace an original
warrant previously issued by the agency;
(3) at least one of the conditions listed in subsection
(b) of this section, exists concerning the original warrant; and
(4) subsection (f) of this section, does not prohibit
issuance of the replacement warrant.
(e) Notification.
(1) This paragraph applies to all warrants except the
financial assistance warrants governed by Human Resources Code, §31.038.
Notification to the comptroller under subsection (c)(1) of this section,
is proper only if the agency:
(A) submits the information directly to the comptroller's
Web cancellation system in accordance with the comptroller's requirements,
if the agency's documentation is retained in the agency's files for
audit by the comptroller; or
(B) complies with the comptroller's requirement to
submit a payment cancellation voucher to the comptroller for cancellation
of warrants that are not eligible to be canceled on the comptroller's
Web cancellation system.
(i) The agency must complete and submit the payment
cancellation voucher to the comptroller.
(ii) The agency may substitute the comptroller's payment
cancellation voucher with an agency payment cancellation voucher only
upon approval by the comptroller.
(2) This paragraph applies only to the financial assistance
warrants governed by Human Resources Code, §31.038. Notification
to the comptroller under subsection (c)(1) of this section, is proper
only if the Texas Department of Health and Human Services completes
and submits the appropriate documentation to the comptroller.
(3) After a warrant is canceled, the state agency that
requested its cancellation may request issuance of a replacement warrant
in accordance with the procedures adopted by the comptroller. The
request for a replacement warrant must be submitted to the statewide
accounting system from which the original warrant was issued.
(f) Prohibition on issuance. A replacement warrant
may not be issued if:
(1) the original warrant has been paid, unless a refund
of the payment has been obtained by the state;
(2) the period during which the comptroller may pay
the original warrant has expired under Government Code, §404.046,
or other applicable law;
(3) the payee of the replacement warrant is not the
same as the payee of the original warrant; or
(4) state or federal law prohibits the issuance of
a warrant to the payee of the replacement warrant.
(g) Limitations and exceptions.
(1) A replacement warrant must reflect the same appropriation
year as the original warrant and may not be paid unless presented
to the comptroller or a financial institution before the expiration
of two years after the close of the fiscal year in which the original
warrant was issued.
(2) Except as provided by paragraph (1) of this subsection,
a replacement warrant for a federal guaranteed student loan identified
by the Texas Higher Education Coordinating Board must be issued within
120 calendar days from its original date of issuance and may not be
paid unless presented to the comptroller or a financial institution
before its expiration date.
(3) Except as provided by this paragraph, the Texas
Workforce Commission shall comply with this section when issuing a
replacement warrant. The deadline for issuance of the warrant is the
deadline specified in Labor Code, Chapter 210, Subchapter B.
(4) This section applies to the cancellation of a warrant
or the issuance of a replacement warrant by a state agency other than
the comptroller only if the agency issued the original warrant under
authority delegated to the agency by the comptroller under Government
Code, §403.060.
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Source Note: The provisions of this §5.140 adopted to be effective February 14, 1997, 22 TexReg 1329; amended to be effective February 15, 1999, 24 TexReg 993; amended to be effective November 20, 2008, 33 TexReg 9270; amended to be effective March 11, 2013, 38 TexReg 1695 |