(a) In this section, “state agency” has the meaning assigned by § 403.013.
(b) The comptroller shall establish and post on the Internet a database of state expenditures, including contracts and grants, that is electronically searchable by the public except as provided by Subsection (d). The database must include:
(1) the amount, date, payor, and payee of expenditures; and
(2) a listing of state expenditures by:
(A) object of expense with links to the warrant or check register level; and
(B) to the extent maintained by state agency accounting systems in a reportable format, class and item levels.

(c) To the extent possible, the comptroller shall present information in the database established under this section in a manner that is searchable and intuitive to users. The comptroller shall enhance and organize the presentation of the information through the use of graphical representations, such as pie charts, as the comptroller considers appropriate. At a minimum, the database must allow users to:
(1) search and aggregate state funding by any element of the information;
(2) ascertain through a single search the total amount of state funding awarded to a person by a state agency; and
(3) download information yielded by a search of the database.
(d) The comptroller may not allow public access under this section to a payee’s address, except that the comptroller may allow public access under this section to information identifying the county in which the payee is located. The comptroller may not allow public access under this section to information that is identified by a state agency as excepted from required disclosure under Chapter 552 or as confidential. It is an exception to the application of § 552.352(a) that the comptroller or an officer or employee of the comptroller’s office posted information under this section in reliance on a determination made by a state agency about the confidentiality of information relating to the agency’s expenditures. The comptroller or an officer or employee of the comptroller’s office is immune from any civil liability for posting confidential information under this section if the comptroller, officer, or employee posted the information in reliance on a determination made by a state agency about the confidentiality of information relating to the agency’s expenditures.
(e) To the extent any information required to be in the database is already being collected or maintained by a state agency, the state agency shall provide that information to the comptroller for inclusion in the database.
(f) The comptroller may not charge a fee to the public to access the database.
(g) Except as provided by Subsection (h), a state agency is required to cooperate with and provide information to the comptroller as necessary to implement and administer this section.
(h) This section does not require a state agency to record information or expend resources for the purpose of computer programming or other additional actions necessary to make information reportable under this section.
(i) The Department of Information Resources, after consultation with the comptroller, shall prominently include a link to the database established under this section on the public home page of the state electronic Internet portal project described by § 2054.252.
(j) The comptroller may establish procedures and adopt rules to implement this section.