Sources of Revenue Required to Pay Benefit Cost (APS 001)
Issued: Nov. 22, 2005
Updated: Nov. 9, 2018 – View Changes
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.
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.
Government Code, Sections 403.011, 2101.035; General Appropriations Act (GAA), Article IX, Sections 6.08 and 13.06, 85th Legislature, Regular Session
Agencies collecting earned federal funds identified in the GAA, Article IX, Section 13.11 (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.
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
|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|
|09/30/2011||Updated through the acts of the 82nd Legislature, Regular Session|
|08/27/2010||Added a procedure for reimbursing fund 0001 for retiree insurance payments|