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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Annual Estimate of Optional Retirement Program (ORP) State Contributions

Issued: July 8, 2004
Updated: July 27, 2018 – View Changes

FPP A.003


Applicable to

All public junior and community colleges


Junior/community colleges must certify estimates of state matching contribution funds for employees participating in the Optional Retirement Program (ORP).

Legal cite

Texas Government Code Section 830.202(d); Senate Bill 1, 85th Legislature, Regular Session, 2017, Article III, Riders 2 and 5.


Junior/community colleges are annually required to certify estimates of state matching contribution funds for employees participating in the ORP.

The amount of funds your college receives monthly is dependent on providing a list each month to the Comptroller’s office that includes employees participating in ORP, each employee’s salary and the contribution amount per employee. The contribution amount for all participating employees should total the requested sum.

See Filling Out the Forms in this fiscal policy and procedure (FPP) for details on submitting the annual certification and monthly payment request forms.

Contribution Rate

The state reimbursement rate for the 2018–19 biennium must not exceed 50 percent of the college contribution for the Optional Retirement Program of 6.6 percent of the total covered payroll for a Public Community or Junior College for each fiscal year. The state reimbursement rate is determined by the college’s growth limitation factor as computed by the Legislative Budget Board.

Changes to this Document
07/27/2018 Updated for the 2019 appropriation year
07/07/2017 Updated for 2018–19 biennium
07/08/2016 Updated for the 2016 appropriation year
07/10/2015 Updated for 2016–17 biennium
07/11/2014 Updated for the 2015 appropriation year
07/30/2013 Updated for 2014–15 biennium
Glenn Hegar
Texas Comptroller of Public Accounts
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