Texas Statutes (Last Updated: January 4, 2014) |
GOVERNMENT CODE |
Title 10. GENERAL GOVERNMENT |
Subtitle C. STATE ACCOUNTING, FISCAL MANAGEMENT, AND PRODUCTIVITY |
Chapter 2101. ACCOUNTING PROCEDURES |
Subchapter C. UNIFORM STATEWIDE ACCOUNTING |
Sec. 2101.0376. ADMINISTRATIVE PENALTIES FOR LATE OR IMPROPER REPORTING
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(a) The comptroller may impose an administrative penalty against a state agency if the comptroller:
(1) is late in submitting a statewide report or submits an incomplete statewide report; and
(2) determines that the statewide report is late or incomplete because a report from the agency under this subchapter was not properly received by the comptroller on or before the comptroller's deadline.
(b) A penalty imposed under Subsection (a) may be in an amount not to exceed $2,000 for each report that is not properly received by the comptroller on or before the comptroller's deadline.
(c) A state agency shall ensure that the comptroller receives payment of a penalty imposed under Subsection (a) not later than the 30th day after the date the agency receives notice of the penalty. The comptroller shall deposit the payment to the credit of the general revenue fund.
(d) A report is properly received under this section if the report complies with the format, submission method, content, and other requirements of the comptroller and this subchapter.
(e) The comptroller may adopt rules to administer this section.
(f) In this section, "statewide report" means a report periodically submitted by the comptroller to the legislature, the state auditor, or another state officer or agency that provides statistical or financial information about the state agencies or their officers and employees.
(g) "State agency" does not include:
(1) a state agency under the direct supervision and control of the governor, the secretary of state, the comptroller, the Commissioner of the General Land Office, or the attorney general if the agency is not headed by a governing body;
(2) a state agency in the legislative or judicial branch of government;
(3) the Department of Agriculture; or
(4) the Railroad Commission of Texas.