TITLE 34. PUBLIC FINANCE
PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 5. FUNDS MANAGEMENT (FISCAL AFFAIRS)
SUBCHAPTER
D.
The Comptroller of Public Accounts adopts amendments to §5.40, concerning overpayments and underpayments of compensation, §5.41, concerning payroll requirements, and §5.48, concerning deductions for contributions to charitable organizations, without changes to the proposed text as published in the August 29, 2025, issue of the Texas Register (50 TexReg 5595). The rules will not be republished.
The amendments to §5.40 reformat the definitions listed in subsections (a), (b), and (c) to conform with other definitions in Chapter 5; add a definition of "CAPPS" (Centralized Accounting, Payroll and Personnel System) in new subsection (b)(1)(A); delete the definition of "USPS" (Uniform Statewide Payroll System) in subsection (b)(1)(N) and the reference to USPS in subsection (b)(3)(B) because USPS is no longer used by the comptroller; and add a reference to CAPPS in subsection (b)(3)(B) because CAPPS replaces the functions of USPS as it relates to this subsection.
The amendments to §5.41 alphabetize the definitions in subsection (a) for ease of use; delete the definitions of "appropriation year," "fiscal year," "standard work schedule" and "non-standard work schedule" because these terms either do not appear anywhere else in this section or will not appear anywhere else in this section if these amendments become effective; add a definition of "comptroller" in new subsection (a)(4); delete the definition of "USPS" in subsection (a)(16) and all references to "USPS" in subsections (c), (h), (i), (l), (m), and (n) because USPS is no longer used by the comptroller; change "Comptroller of Public Accounts" to "comptroller" in subsection (a)(6) to use the defined term; shorten the deadline by which a payroll document must be received by the comptroller if a state agency wants to pick up its warrants before payday under a bailment contract the agency has executed with the comptroller in subsection (c)(2)(A), from seven workdays to one workday before the day on which the agency wants to pick up the warrants because our current business process has improved; substitute "CAPPS" for references to "USPS" in subsections (n)(2) and (n)(2)(A) because CAPPS replaces the functions of USPS as it relates to this subsection; delete "or to use the payroll and personnel components of CAPPS" as a conforming change in subsection (n)(2)(B); update the title to §5.46 in subsection (r)(1)(A), the statutory reference and title for the State University Employees Uniform Insurance Benefits Act in subsection (r)(3)(N), and the reference to the Judicial Retirement System of Texas Plan One and Plan Two in subsection (r)(3)(T); delete the Department of Assistive and Rehabilitative Services from the list of authorized payroll deductions in subsection (r)(3)(R) because this agency no longer exists; and add the Texas School for the Deaf and the Texas School for the Blind and Visually Impaired to the list of authorized payroll deductions in subsection (r)(3)(R) in compliance with Vernon's Civil Statutes, Art. 6228a-5.
The amendments to §5.48 delete the definitions of "direct services" and "indirect services" in subsections (a)(9) and (a)(19) respectively because these terms are no longer used in this section; correct the statutory reference in subsection (a)(35) to Government Code, Chapter 659, Subchapter I; delete the definition of "uniform statewide payroll/personnel system" in subsection (a)(38) because this system is no longer used by the comptroller; update the language in subsections (b)(1)(E)(i) and (e)(2) regarding the first day a state agency, other than an institution of higher education, is required to permit its state employees to authorize a deduction to mirror the language in Government Code, Section 659.132 regarding authorized deductions; change "generic materials" to "generic campaign materials" in subsection (n)(2)(K) to use the defined term; and correct a typographical error in subsection (y)(1).
The comptroller did not receive any comments regarding adoption of the amendment.
The amendments to §5.40 are adopted under Government Code, §659.006, which requires the comptroller by rule to prescribe procedures for state agencies to follow in making adjustments to payrolls for the pay period immediately following the period in which an inaccurate payment or deduction is made or in which other error occurs. The amendments are also adopted under Government Code, §666.008, which authorizes the comptroller to adopt rules and establish procedures to administer Government Code, Chapter 666, regarding recovering excess compensation paid to a state officer or employee.
The amendments to §5.41 are adopted under Government Code, §659.004(b), which authorizes the comptroller, in consultation with the state auditor, to adopt rule that prescribe uniform procedures for payroll and personnel reporting. The comptroller has consulted with the state auditor regarding the amendments to §5.41 as required by Government Code, §659.004(b).
The amendments to §5.48 are adopted under Government Code, §659.142(d), which requires the comptroller to adopt rules for the administration of Government Code, Chapter 659, Subchapter I regarding charitable contributions, with the advice of the State Employee Charitable Campaign Advisory Committee (State Advisory Committee). The comptroller provided a copy of the proposed amendments to Section 5.48 to the State Advisory Committee and has received their response.
The amendments to §5.40 implement Government Code, §659.006 and Government Code, Chapter 666.
The amendments to §5.41 implement Government Code, §659.004 regarding payroll and personnel reporting.
The amendments to §5.48 implement Government Code, Chapter 659, Subchapter I.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 28, 2026.
TRD-202600336
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: February 17, 2026
Proposal publication date: August 29, 2025
For further information, please call: (512) 475-2220
SUBCHAPTER
F.
The Comptroller of Public Accounts adopts amendments to §5.61, concerning approval and certification of certain payment, SPRS, and USPS documents, without changes to the proposed text as published in the August 29, 2025, issue of the Texas Register (50 TexReg 5616). The rule will not be republished.
The amendments to §5.61 delete all references to "USPS" (Uniform Statewide Payroll/Personnel System) throughout this section because USPS is no longer used by the comptroller.
The amendments to subsection (a) alphabetize the definitions for ease of use; delete the definition of "appropriation year" in paragraph (1) because the term does not appear anywhere else in this section; change "comptroller of public accounts" to "Comptroller of Public Accounts" in paragraph (4) to format the term the same as it is formatted in other sections of Chapter 5; and delete the definitions of "USPS" and "USPS document" in paragraphs (18) and (19) respectively because USPS is no longer used by the comptroller.
The amendments to subsection (i) shorten from ten days to five days the deadline by which the comptroller must receive written notice of a revocation by a governing body of an authorization of a presiding officer or executive director to designate individuals to approve the agency's payment and SPRS documents in paragraph (1)(B), and the deadline by which the comptroller must receive written notice of a revocation by a head of agency of the authorization of a chief deputy to designate individuals to approve the agency's payment and SPRS documents in paragraph (2)(A) because modern communication methods, such as email, can be used to provide faster notice than was available when this section was written, preventing an individual from approving, or designating others from approving, the agency's payment and SPRS documents after the individual's authorization has been revoked.
The amendments to subsection (k) shorten from ten days to five days the deadline in paragraphs (1)(D) and (2)(C) by which the comptroller must receive written notice of a revocation of the designation of an individual to approve payment and SPRS document if the individual does not have a security profile or a user identification number in USAS or SPRS providing the individual with authority to approve payment; set forth a process in new paragraphs (1)(E) and (2)(D) for notifying the comptroller of the revocation of the designation of an individual to approve payment and SPRS documents if the individual has a security profile or a user identification number in USAS or SPRS providing the individual with authority to approve payment and SPRS documents, and describe the process, in paragraph (3)(B) and new paragraph (3)(C), for notifying the comptroller of the revocation of an individual's authority to approve payment and SPRS documents if the individual's employment has been terminated because modern communication methods, such as email, can be used to provide faster notice than was available when this section was written, preventing an individual from approving, or designating others to approve, the agency's payment and SPRS documents after the individual's authorization has been revoked.
The amendments to subsection (o) change the Penal Code reference in paragraph (5) from "§33.02(b)" to "§33.02" to correct the statutory reference.
The comptroller did not receive any comments regarding adoption of the amendment.
The amendments are adopted under Government Code, §2101.035(a), which authorizes the comptroller to adopt procedures and rules for the effective operation of the uniform statewide accounting system. The amendments are also adopted under Government Code, §2103.032(a), which authorizes the comptroller by rule to establish a system for state agencies to submit and approve vouchers electronically if the comptroller determines that the system will facilitate the operation and administration of the uniform statewide accounting system.
The amendments implement Government Code, §2101.035 regarding administration of USAS and §2103.032 regarding approval and submission of vouchers.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 28, 2026.
TRD-202600338
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: February 17, 2026
Proposal publication date: August 29, 2025
For further information, please call: (512) 475-2220
SUBCHAPTER
L.
The Comptroller of Public Accounts adopts amendments to §5.140, concerning replacement payments, without changes to the proposed text as published in the August 29, 2025, issue of the Texas Register (50 TexReg 5626). The rule will not be republished.
The amendments to subsection (a) change "comptroller of public accounts" to "comptroller" in subsection (a)(9)(A) to use the defined term and delete "the Uniform Statewide Payroll/Personnel System" from the definition of "statewide accounting system" in subsection (a)(10) because this system is no longer used by the comptroller.
The amendments also correct references to Labor Code, Chapter 210, in subsections (e)(1), (e)(2), and (g)(3).
The comptroller did not receive any comments regarding adoption of the amendment.
The amendments are adopted under Government Code, §403.016(f) and §403.054(h), which require the comptroller to adopt rules regarding electronic funds transfer and the issuance of replacement warrants.
The amendments implement Government Code, §403.016 regarding electronic funds transfers and §403.054 regarding replacement warrants.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 28, 2026.
TRD-202600340
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: February 17, 2026
Proposal publication date: August 29, 2025
For further information, please call: (512) 475-2220
SUBCHAPTER
O.
The Comptroller of Public Accounts adopts amendments to §5.210 regarding uniform statewide accounting system, without changes to the proposed text as published in the August 29, 2025, issue of the Texas Register (50 TexReg 5628). The rule will not be republished.
The amendments to subsection (b) alphabetize the definitions for ease of use; update the definition of "Individual Accounting and/or Payroll System" to clarify that this system is not a direct component of the uniform statewide accounting system, but this system must report to it; delete the definition of "USPS" (Uniform Statewide Payroll/Personnel System) and delete the reference to "USPS" from the definition of "SPRS" (Standardized Payroll/Personnel Reporting System) because USPS is no longer used by the comptroller.
The amendments to subsection (c) delete the reference to "USPS" because USPS is no longer used by the comptroller, and change "comptroller" to "the comptroller" in paragraph (2) to correct a typographical error.
The comptroller did not receive any comments regarding adoption of the amendment.
The amendments are adopted under Government Code, §2101.035(a) and §2101.036(a), which authorize the comptroller to adopt procedures and rules for the effective operation of the uniform statewide accounting system and adopt rules related to state agency internal accounting systems.
The amendments implement Government Code, §2101.035 regarding the uniform statewide accounting system, and Government Code, §2101.036 regarding state agency internal accounting systems.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on January 28, 2026.
TRD-202600341
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: February 17, 2026
Proposal publication date: August 29, 2025
For further information, please call: (512) 475-2220