Sec. 111.003. COMPTROLLER'S INVESTIGATIONS. (a) On the governor's request, the comptroller shall:
(1) investigate the books and accounts of assessing and collecting officers of the state and other officers or persons receiving, disbursing, or possessing public funds;
(2) perform other duties and make investigations in relation to public funds as requested by the governor; and
(3) investigate any state institution and its policies, management, and operation, including the fiscal affairs and the conduct and efficiency of any state employee of the institution.
(b) The comptroller shall report to the governor the results of an investigation requested under Subsection (a) of this section. The report must be written and include:
(1) a description of each violation of the revenue laws;
(2) a description of the failure, if any, to enforce revenue laws;
(3) the name of each person reasonably believed to have committed a violation or to have been guilty of nonfeasance; and
(4) if a state institution is investigated, a description of the expenditures of the institution and of all sums of money due the state, the ascertainment and collection of which does not devolve upon other officers of the state under existing law.
(c) A person connected with the public service shall submit all books, records, and accounts to the comptroller without delay on the request of the comptroller when conducting an investigation under Subsection (a) of this section.
(d) On the receipt of a report that indicates a violation of revenue laws or neglect of duty, the governor shall notify the attorney general, who shall institute criminal and civil proceedings in the name of the state against persons accused of a violation or neglect of duty.
(e) The comptroller may at any time examine and investigate the expenditure of appropriated money for a state institution or for any other purpose or for improvements made by the state on state property or money received and disbursed by any board authorized to receive and disburse state money. The comptroller shall investigate any state institution when required by information coming to his own knowledge.
Acts 1981, 67th Leg., p. 1495, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Structure Texas Statutes
Subtitle B - Enforcement and Collection
Chapter 111 - Collection Procedures
Subchapter A. Collection Duties and Powers
Section 111.001. Comptroller to Collect Taxes
Section 111.002. Comptroller's Rules; Compliance; Forfeiture
Section 111.0021. Application to Other Taxes and Fees
Section 111.0022. Application to Other Laws Administered by Comptroller
Section 111.003. Comptroller's Investigations
Section 111.0034. Advanced Database System for Audits
Section 111.0035. Advanced Database System for Tax Collections
Section 111.0036. Out-of-State Audits
Section 111.004. Power to Examine Records and Persons
Section 111.0041. Records; Burden to Produce and Substantiate Claims
Section 111.0042. Sampling in Auditing; Projecting Assessments
Section 111.0043. General Audit and Prehearing Powers
Section 111.0044. Special Procedures for Third-Party Orders and Subpoenas
Section 111.0045. Use of Outside Personnel; Delegation of Powers
Section 111.00452. Employment of Investigators
Section 111.00455. Contested Cases Conducted by State Office of Administrative Hearings
Section 111.00457. Information Relating to Other Permit or License Requirements
Section 111.0046. Permit or License
Section 111.0047. Suspension and Revocation of Permit or License
Section 111.0048. Reissued or New Permit or License After Revocation or Suspension
Section 111.005. Governmental Entities to Cooperate
Section 111.006. Confidentiality of Information
Section 111.007. Criminal Penalties for Disclosing Federal Tax Information
Section 111.0075. Provision of Information Relating to Tax Audits
Section 111.008. Deficiency Determination
Section 111.0081. When Payment Is Required
Section 111.009. Redetermination
Section 111.010. Suit to Recover Taxes
Section 111.0102. Suit Challenging Collection Action
Section 111.011. Tax Collections and Reports by Businesses; Enforcement of Duties
Section 111.012. Security for the Payment of Taxes
Section 111.013. Evidence: Tax Claims
Section 111.014. Evidence: Copies of Graphic Matter
Section 111.015. Remedies Cumulative
Section 111.016. Payment to the State of Tax Collections
Section 111.017. Seizure and Sale of Property
Section 111.018. Notice of Sale of Seized Property
Section 111.019. Sale of Seized Property; Disposition of Proceeds
Section 111.020. Tax Collection on Termination of Business
Section 111.021. Notice to Holders of and Levy Upon Assets Belonging to Delinquent
Section 111.022. Jeopardy Determination
Section 111.023. Written Authorization