| (A) The supporting documentation for a purchase document
must be maintained in agency files at least until the end of the second
fiscal year after the fiscal year in which the document is processed
by USAS.
(B) This subparagraph applies to a purchase document
only if the document contains only one payment transaction. Supporting
documentation must be cross-referenced to the purchase document that
the documentation supports. This cross-reference must consist of the
document's USAS document key. A purchase document's USAS document
key consists of the document agency, the document number, and the
fiscal year during which the document was initiated. All supporting
documentation for a particular purchase document must be grouped together.
(C) This subparagraph applies to a purchase document
only if the document contains more than one payment transaction. Supporting
documentation must be cross-referenced to the purchase document and
payment transaction that the documentation supports. The cross-reference
to the purchase document must consist of the document's USAS document
key. A purchase document's USAS document key consists of the document
agency, the document number, and the fiscal year during which the
document was initiated. The cross-reference to the purchase transaction
consists of the transaction's suffix number. All supporting documentation
for a particular payment transaction must be grouped together.
(D) The state agency whose funds are used to make a
payment is responsible for maintaining the supporting documentation
for the payment.
(6) When the comptroller requires a state agency to
make supporting documentation available to the comptroller, the agency
is solely responsible for complying with this requirement. The comptroller
is not required to search the agency's files for the documentation,
determine which documentation corresponds with which purchase documents
or payment transactions, or otherwise organize or sort the documentation.
If the agency does not make supporting documentation for a particular
purchase document or payment transaction available to the comptroller
according to the comptroller's requirements, then the comptroller
may reject the document or transaction or deem the payment resulting
from the document or transaction to be unsubstantiated or erroneous.
(7) This subsection also applies to any supporting
documentation that a state agency maintains electronically.
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| Source Note: The provisions of this §5.51 adopted to be effective November 19, 1996, 21 TexReg 10989; amended to be effective November 9, 2008, 33 TexReg 8944; amended to be effective March 11, 2013, 38 TexReg 1695 |
