(a) The comptroller may authorize a person to debit a state account in or outside of the state treasury for the purpose of receiving payment for goods or services provided to a state agency.
(b) The comptroller may:
(1) authorize certain persons to debit an account without authorizing others to do so;
(2) authorize a debit for goods or services provided to certain state agencies without authorizing a debit for goods or services provided to other state agencies;
(3) authorize a debit for certain types of goods or services without authorizing a debit for other types of goods or services; and
(4) otherwise limit the circumstances under which a debit is permitted.

(c) Each state agency whose funds are paid through debits authorized under Subsection (a) shall:
(1) reconcile the debits with the actual amount due for goods or services provided; and
(2) recover any amount debited that exceeds the amount due.
(d) The comptroller by rule shall specify the frequency with which a reconciliation under Subsection (c)(1) must be conducted by a state agency. The comptroller by rule may require the agency to submit the reconciliation to the comptroller for review and approval. The comptroller may audit the agency to ensure the accuracy of the reconciliation.
(e) The comptroller may adopt rules and establish procedures to administer this section.
(f) In this section, “state agency” means:
(1) a board, commission, department, or other agency in the executive branch of state government that is created by the constitution or a statute of this state, including an institution of higher education as defined by § 61.003, Education Code, other than a public junior or community college;
(2) the legislature or a legislative agency; or
(3) the supreme court, the court of criminal appeals, a court of appeals, or a state judicial agency.