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Sources of Revenue Required to Pay Benefit Cost (APS 001)

Issued: Nov. 22, 2005
Updated: Aug. 20, 2021 – View Changes

FPP A.021


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Questions on this policy statement should be directed to your agency’s appropriation control officer.


For questions, contact your agency’s CAPPS support staff.

Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-CAPPS (2277) for additional assistance.


Applicable to

State agencies and institutions of higher education that pay salaries with federal funds, interagency contract proceeds, or other collected receipts, including those deposited to Appropriated Fund 0001.


The Legislature requires state agencies (agencies) and institutions of higher education (agencies) to maintain funding equity for employee benefit payments.

Legal citation

Government Code, Sections 403.011, 2101.035; General Appropriations Act (GAA), Article IX, Sections 6.08 and 13.05, 87th Legislature, Regular Session.


Agencies collecting earned federal funds identified in the GAA, Article IX, Section 13.10 (b), should refer to Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for revised earned federal funds guidelines.


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Changes to this Document
Date Updates
08/20/2021 Updated through the acts of the 87th Legislature, Regular Session
08/16/2019 Updated through the acts of the 86th Legislature, Regular Session
11/09/2018 Updated to provide details for revenue types, clarify funding type inclusions and exclusions, and provide guidance for interagency contract payments
10/20/2017 Updated through the acts of the 85th Legislature, Regular Session
08/27/2015 Updated through the acts of the 84th Legislature, Regular Session; added CAPPS information
08/30/2013 Updated through the acts of the 83rd Legislature, Regular Session