Why Is the Comptroller of Public Accounts Considered a Powerful

Why is the comptroller of public accounts considered a powerful state official and significant legislative player?

A) The legislature is constitutionally required to pass a balanced biennial budget each regular session and must use the comptroller's estimate of state revenue to make that budget.
B) The legislature relies on state agency performance reviews for appropriating funds for state agencies which depend on those allocations for their biennial operations.
C) The comptroller's office subsumed the duties of the state treasurer's office after that office was abolished, and thus, is responsible for issuing warrants for state expenditures.
D) The comptroller is often a former state legislator and the office is traditionally a stepping stone to higher office in Texas government.
E) As the state's primary accounting officer, the comptroller audits the expenditures of all state departments and agencies.