Article Contents
Overview
The Office of the Texas Comptroller of Public Accounts is a state agency responsible for collecting taxes and managing revenues of the Texas state government.
The agency is a central part of the state’s fiscal infrastructure, and also provides oversight and collects data on local spending and programs.
Elections
The agency is headed by an elected official, the state comptroller, who holds a four-year term. The comptroller is the state’s chief tax collector, accountant, treasurer, revenue estimator, and purchasing manager.
The current comptroller is Glenn Hegar, a former state senator. He was first elected in 2014 and reelected in 2018 and 2022.
| Party | Candidate | Vote | % |
|---|---|---|---|
| Republican | Glenn Hegar | 4,496,319 | 56.4% |
| Democrat | Janet Dudding | 3,265,069 | 40.9% |
| Libertarian | V. Alonzo Echevarria-Garza | 212,205 | 2.7% |
Elections for comptroller take place during federal midterm elections (e.g. 2022, 2026, 2030).
Major Functions
The major responsibilities of the Comptroller’s Office include:
- producing annual financial reports on state expenditures;
- holding the state’s money and managing state investments;
- managing state cash flows and major payments;
- developing accounting and reporting procedures for state agencies;
- collecting franchise tax (business tax) and other state taxes;
- collecting and remitting sales tax on behalf of more than 1,700 local governments;
- providing guidance to taxpayers regarding compliance with tax laws;
- auditing taxpayers and enforcing tax compliance;
- estimating future state revenues;
- awarding and managing statewide contracts on behalf of other state agencies.
Finally, the comptroller also has a special responsibility at the start of each legislative session. The Texas Constitution (Article III, Section 49a) requires the comptroller to certify to the legislature the amount of available cash on hand and anticipated revenues for the next two years. That amount of money is the maximum that the Legislature is permitted to appropriate, except in cases of emergency and then only with a four-fifths vote of both chambers.
Other Duties and Programs
In addition to its core fiscal duties, the Texas Comptroller of Public Accounts manages a variety of funds and programs, including:
- managing the Rainy Day Fund, which can be used to balance the budget during economic downturns;
- administering the state’s unclaimed property program, which returns abandoned cash and other property to its rightful owners;
- administering the Texas Historically Underutilized Businesses (HUB) Program, which encourages minority and women-owned businesses to seek state contracts;
- managing the State Energy Conservation Office, which provides grants and expertise for energy-efficient projects at state agencies and local governments;
- publishing a variety of data and transparency tools that show how taxes are used;
- administering funds from legal settlements such as the Texas Opioid Abatement Fund.
Agency Budget
The budget for the Comptroller of Public Accounts in FY 2025 was $367 million.
Staff and Organization Chart
The Comptroller employs nearly 3,000 staff, including tax auditors, account examiners, appraisers, tax enforcement officers, contract specialists, customer service representatives, IT specialists, contract specialists, and other specialists.
History of the Office
The comptroller is one of the oldest positions in Texas government, dating back to the Constitution of 1845. It was preceded by a similar office created by the Texas provisional government in 1835, during the Texas Revolution. Over the years, the role of the comptroller has evolved significantly, reflecting changes in the state’s financial and economic landscape.
Some duties currently performed by the comptroller’s office were previously divided between it and the office of Texas State Treasurer. However, over time the Texas Legislature transferred most of the Treasurer’s functions to the comptroller’s office. The last State Treasurer, Martha Whitehead, successfully campaigned for office in 1994 on the promise of abolishing the position entirely and transferring its few remaining duties to the comptroller’s office.
Upon winning, Whitehead actively lobbied for a constitutional amendment in 1995 to formally eliminate the Treasurer’s office, which was approved by voters in November of that year. By 1996, the comptroller had assumed all remaining functions of the Treasurer, solidifying its position as the state’s chief financial officer.
Over time, the comptroller’s responsibilities have expanded beyond tax collection and revenue estimation to include financial reporting, economic forecasting, and oversight of state expenditures
