The following updates were made for Retention Requirements Concerning Supporting Documentation:
- Documentation requirements concerning the Uniform Statewide Accounting System (USAS) were removed.
- Purchases, vouchers and supporting documentation must be maintained in agency files for the current year plus three subsequent years (current year +3).
- A state record whose retention period has expired may not be destroyed if any litigation, claim, negotiation, audit, public information request, administrative review or other action involving the record is initiated; its destruction shall not occur until the completion of the action and the resolution of all issues that arise from it.
Fiscal Matters and State Employees Tabs Updated
The Employee Uniforms and Clothing Allowances section was added to the State Employees tab.
The Texas Comptroller of Public Accounts created eXpendit to provide information to state agencies and institutions of higher education on how to properly carry out purchase transactions while complying with certain provisions of the constitution, statutes and rules of Texas related to expenditures.
The eXpendit website allows agencies to quickly and easily search for the information they need with a built in search function. The Expenditure Assistance section can also quickly post updates.
The content is easy to understand, using plain language to describe the subject areas.
- Discusses only some of the legal issues a state agency encounters during its operations, the vast majority are outside its scope.
- Represents the opinion of the Comptroller’s office and does not constitute official legal advice. A state agency should consult the attorney general, internal legal counsel or other appropriate counsel if the agency needs legal advice.