(a) The comptroller may hold a hearing and receive evidence concerning a claim filed under this subchapter.
(b) If the comptroller considers that a hearing is necessary to determine the validity of a claim, the comptroller shall sign the statement of the findings and the decision on the claim. The statement shall report the substance of the evidence heard and the reasons for the decision. The statement is a public record.
(c) If the comptroller determines that a claim is valid, the comptroller shall approve and sign the claim.