Tex. Gov't Code § 2163.004

The comptroller may not begin providing a service the General Services Commission did not provide as of September 1, 2001, unless, after conducting an in-depth analysis on cost in accordance with Section 2163.002 and on availability of a service, the comptroller determines that it can perform the service at a higher level of quality or at a lower cost than other state agency providers of the service or private commercial sources.