Texas Comptroller Manual of Accounts - Fiscal 2024
Revenue Object 3727 – Fees for Administrative Services – Comptroller of Public Accounts

The comptroller may provide an inexpensive and feasible means for the payment of bonds and interest coupons issued by municipalities, districts and political subdivisions. For receiving and disbursing such funds, the comptroller may collect a fee from the municipality or district a fee sufficient to pay the costs of administration (Government Code, 404.052).

To reimburse the Comptroller for the cost of mailing warrants and consolidating payments across agency and fund lines, making electronic transfers and data submissions to financial institutions, vendors and associated activities (General Appropriations Act).

Comptroller may charge a handling fee for processing unclaimed property if the unclaimed property payment is at least $100 (Property Code, 74.509). 

Comptroller may collect from special purpose districts and counties fees to provide certain tax information (Tax Code, 322.2022 and 323.3022).

The Comptroller shall impose an assessment on each financial institution participating in the pooled collateral program. The assessment is to cover costs of administering the program securing deposits of certain public funds (Government Code 2257.106).

An operator qualifying for a low-producing oil lease credit must pay to Comptroller a filing fee of $100 (Tax Code, 202.058).

The Comptroller may collect fees from account holders at the Texas Bullion Depository.

The Comptroller may charge various administrative penalties for failure to comply with wage and job requirements under the Texas Jobs, Energy, Technology, and Innovation Act. These are collected under revenue object 3770-Adminstrative Penalties and deposited to GR Account 0193 – Foundation School. Government Code 403, Subchapter T expires 12/31/2022.

Pooled collateral program fee is annual. Warrant mailing reimbursements are due as indicated by legislative directive. The remaining are remitted at time of payment.

Warrant mailing reimbursements are in a rider in the General Appropriations Act under the Comptroller of Public Accounts entry.

Amended by H.B. 1593, 69th Leg., R.S.

Unclaimed property handling fee added by S.B. 384, 73rd Leg., R.S.

Fees remitted by subdivisions and municipalities under 404.052 previously deposited to the Treasury Fiscal Agency Fund Account (No. 0100) and unclaimed property handling fee and tax information fees previously deposited to the Comptroller's Operating Fund Account (No. 0062). Both accounts abolished 8-31-95 per § 403.094, Government Code.

Low producing oil lease credit fee added by H.B. 2161, 79th Leg., R.S.

School district fee added by H.B. 1470, 80th Leg., R.S.

Fee for providing tax information to special purpose districts added by S.B. 636, 81st Leg., R.S.

Pooled collateral program fee added by S.B. 638 and dedicated to Comptroller per H.B. 4583, 81st Leg., R.S.

Texas Bullion Depository fees added by H.B. 483, 84th Leg., R.S.

Fee charged by the comptroller to the governing body of a school district to cover costs of providing a requested economic impact evaluation (under Tax Code, 313.025) expired 12/31/2022.

H.B. 5, 88th Leg., R.S. added penalties collected under the Texas Jobs, Energy, Technology, and Innovation Act deposited to GR Account 0193. Exempted by H.B. 3461, 88th Leg., R.S. Effective 1/1/2024.