Sources of Revenue Required to Pay Benefit Cost (APS 001)
Issued: Nov. 22, 2005
Updated: Aug. 18, 2023 – View Changes
FPP A.021
Details
Resources
- Benefits Proportional by Method of Finance (APS 011)
- Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)
Contact
Questions on this policy statement should be directed to your agency’s appropriation control officer.
CAPPS
For questions, contact your agency’s CAPPS support staff.
Authorized agency support staff may contact the CAPPS Help Desk at (512) 463-2277 for additional assistance.
Overview
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.
Policy
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, 88th Legislature, Regular Session.
Note
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.
Legend
This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).
| Date | Updates |
|---|---|
| 08/18/2023 | No changes through acts of the 88th Legislature, Regular Session; edited for clarity |
| 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 |