(a) If the comptroller determines that upgrading existing mail production or processing equipment or purchasing new mail production or processing equipment is required to improve outgoing first-class mail practices of the comptroller or another state agency located in Travis County, the comptroller shall prepare a cost-benefit analysis demonstrating that the upgrade or purchase is more cost-effective than contracting with a private entity to provide the equipment or mail service.
(b) The comptroller shall approve the most cost-effective method.