(a) In this section, 'claim' includes a claim that is reduced to judgment. (b) Subject to the limitations in this section, the Comptroller may settle a claim of the State that has been in arrears for at least 2 years: (1) against a person who receives or collects State money; (2) against the surety of that person; or (3) against any other person. (c) Before settling a claim under this section, the Comptroller shall examine the claim thoroughly and shall be satisfied that the State could not collect the claim through legal process. (d) To settle a claim so as best to serve the interests of the State, the Comptroller may abate, wholly or partly, the principal or interest that is due to the State. (e) The Comptroller shall discharge a person and the surety of the person when the agreed sum is paid into the State Treasury. (f) (1) If a claim is settled without payment in full, the Comptroller shall keep a record that states the facts on which the settlement was based. (2) The record shall be kept in the Office of the Comptroller.