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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Issued: Nov. 22, 2005
Updated: Nov. 9, 2018 – View Changes

FPP A.021


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 cite

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.


CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Changes to this document
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
Glenn Hegar
Texas Comptroller of Public Accounts
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