(a) The comptroller shall consider all of its direct and indirect costs in determining the cost of providing a service.
(b) In comparing the cost of providing a service, the comptroller must include the:
(1) cost of supervising the work of a private contractor; and
(2) cost to the state of the comptroller's performance of the service, including:
(A) the costs of the office of the attorney general and other support agencies; and
(B) other indirect costs related to the comptroller's performance of the service.