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Benefits Proportional by Method of Finance (APS 011)

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

FPP A.010

Overview

Applicable to

State agencies and institutions of higher education

Policy

The Texas Comptroller of Public Accounts, under the authority of the General Appropriations Act (GAA), requires agencies and institutions to ensure payments of benefit costs are proportional to a state agency’s or institution of higher education’s method of finance unless another legal provision prohibits proportionality.

This policy does not apply to institutional funds held outside the State Treasury as those salaries are not eligible to be paid from State Treasury funds.

Legal cite

General Appropriations Act, Article IX, Sections 6.08, 8.02 (d), 85th Legislature, Regular Session; Education Code, Section 51.009 (a) and (c).

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Policy Overview

Introduction

The GAA requires that payment for benefits from appropriated funds be proportional to a state agency’s or institution of higher education’s method of finance unless another legal provision prohibits proportionality.

The instructions in this document should be used to determine proportionality by method of finance for each fund appropriated to the agency or institution, and to calculate the proper amount of benefit payments to be paid from each appropriated fund for the prior appropriation year.

Agencies and institutions that process reimbursement payrolls for salary must also ensure proper reimbursement for all related benefit costs to ensure accurate amounts are used in the proportionality calculations.

All funding types included

All appropriated funds under the four methods of finance available to an agency or institution are included in the assessment of the benefits proportional requirement regardless if the funds are:

  • General Revenue (GR)
  • General Revenue – Dedicated (GD)
  • Federal Funds (FF)
  • Other Funds (OF)

If the Comptroller’s office determines that achieving benefits proportionality by method if finance is impractical or inefficient at the time benefit payments are made, agencies and institutions are required to reimburse GR for any such payments.

There may be restrictions on the level of salaries and benefits that can be paid from a particular method of finance (ex. federal funds and trust funds). These restrictions must be reported when completing the Benefits Proportional by Method of Finance Report Form.

Exemption from completing this report

Agencies and institutions funded with a single method of finance are not required to complete the proportionate benefits calculation. Such agencies and institutions are required to submit a letter confirming this status to the Comptroller’s office and the State Auditor’s Office (SAO) by Nov. 19 each year. Institutions must also send a letter to the Legislative Budget Board (LBB).

Agencies and institutions that must comply

Agencies and institutions with multiple methods of finance must complete the Benefits Proportional by Method of Finance Report Form and submit it to the Comptroller’s office and the SAO. Institutions must also submit the report to the LBB. This report must be submitted annually by Nov. 19. Any required benefit payment adjustments between appropriated funds must also be completed annually by Nov. 19.

Related documents

This accounting policy statement (APS) concerns ensuring proper proportionality of benefit payments between methods of finance. A related APS, Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021), concerns the requirement in the current GAA that any federal funds, interagency contracts or other collected receipts that pay wages and salaries also pay for the corresponding benefit costs.

Another related policy is Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023).

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Definitions

Introduction

This section includes definitions for this Accounting Policy Statement (APS).

Definitions

Method of Finance: Source(s) of funding for agency and institution appropriations. There are four methods of finance: General Revenue (GR), General Revenue Fund – Dedicated (GR-D), Federal Funds (FF) and Other Funds (OF). Within each of the methods of finance, there may be multiple appropriated funds with different types of revenue. For example, an agency may have multiple GR-D accounts within its GR-D method of finance, or the “Other Funds” method of finance may include appropriated receipts, interagency contracts, and certain grants and bond proceeds.

Appropriated funds: Funds created by the state constitution or statute that are expended through a legislative appropriation. The Comptroller’s office assigns a fund number and creates the appropriated fund in the Uniform Statewide Accounting System (USAS) on the USAS D22 profile. Appropriated funds are grouped under one or more of the four methods of finance: General Revenue (GR), General Revenue Dedicated (GR-Ded), Federal Funds (FF) and Other Special Funds (OF).

Appropriation year (AY): Refers to the year that the legal authorization for the charge (appropriation) was made by the legislature (Sept. 1 through Aug. 31). The Benefits Proportional by Method of Finance Report Form applies only to payments of benefit costs for the prior appropriation year’s budget.

Federal receipts (also called federal funds): All revenues received from the federal government directly or from a pass through that fund an agency’s or institution’s appropriation. Federal receipts may be deposited to an appropriated fund containing only federal receipts or an appropriated fund with both state and federal receipts, such as Fund 0001 or Fund 0006. Receipts identified as earned federal funds (See APS 023) according to the definition in the GAA, Article IX, are not considered federal receipts for purposes of this policy statement.

Interagency contract receipts: All revenues received by an agency that are paid from another agency’s appropriations in exchange for services, material or equipment through a written agreement.

Appropriated Receipts: All receipts, such as fees, reimbursements and other revenue received for an authorized service and appropriated to an agency or institution usually to offset costs of providing the service.

Reporting period: The reporting period for this report is the prior appropriation year as of the end of your agency or institution’s financial reporting period (Ex: Benefits Proportional by Method of Finance Report Form for AY 18 will contain AY 18 data as it appears on FM13 of FY 18). No adjustments for prior appropriation years should be submitted unless directed by the State Auditor’s Office.

Employee Benefit Costs: Benefit costs associated with a state employee, including retirement, insurance (active and retiree), social security, benefit replacement pay (state agencies) or optional retirement program (institutions of higher education).

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Agency and Institution’s Instructions for Completing Benefits Proportional by Method of Finance Report Form

(Also for use by university system administrative offices and Texas A&M System agencies)

Report Sections

The Benefits Proportional by Method of Finance Report Form is divided into the following sections:

  • Section I — Proportion of total funding for each method of finance is determined.
  • Section II — Percentages calculated in Section I are used to determine the amount of benefit charges that should be paid by each method of finance.
  • Section III — Completed by institutions with group insurance or retirement adjustments.

Note: All benefit payment adjustments are due by Nov. 19.

Section I: Funding Proportionality Calculation

This section groups agency appropriation funding into four methods of finance:

  • General Revenue (GR)
  • General Revenue-Dedicated (GR-D)
  • Federal Funds (FF)
  • Other Funds (OF)

General Revenue (GR)

The GR group includes all financing sources under an agency’s General Revenue method of finance. This includes committed GR as well as GR-related financing sources that may be collected, such as vendor drug rebates.

The GR group does not include amounts deposited to Appropriated Fund 0001 but classified as OF, such as appropriated receipts, interagency contract receipts or FF.

General Revenue-Dedicated (GR-D)

An account in GR is established for each dedication of revenue and assigned its own appropriated fund number. An appropriation from GR-D is an appropriation of revenue that has been set aside by law for a particular purpose or entity.

Higher education local funds are defined in Education Code, Section 51.009 (a) and (c), and are GR-D accounts. According to the GAA, Article IX, Section 6.08 (a), to maximize balances in the General Revenue Fund, payment for benefits paid from appropriated funds, including “local funds” and “education and general funds,” shall be proportional to the method of finance, except for public and community junior colleges.

Federal Funds (FF)

An appropriation from FF is an appropriation of funds received from the United States government for the purpose for which the federal grant, allocation, aid, payment or reimbursement was made (See GAA, Article IX, Section 8.02).

Note: Benefits for salaries paid from federal receipts deposited to an assigned appropriated fund must be paid from the same appropriated fund. If GR is used to pay benefits for salaries paid from federal receipts in Appropriated Fund 0001, then GR must be reimbursed. See Sources of Revenue Required to Pay Benefit Cost (APS 001).

Other Funds (OF)

The OF group consists of Special Funds, such as the State Highway Fund (Appropriated Fund 0006). OF groups may also include appropriated receipts, interagency receipts, bond proceeds, gifts and grants, tobacco endowments and patient income. These may be deposited in a variety of appropriated funds, including Appropriated Fund 0001.

Note: Benefits on salaries paid from OF deposited to an assigned appropriated fund must be paid from the same appropriated fund.

Instructions for Completing the Funding Proportionality Calculation

Follow the instructions provided for each column of the Benefits Proportional by Method of Finance Report Form to complete the funding proportionality calculation. For agencies electing to use the electronic version of the Benefits Proportional by Method of Finance Report Form, the calculations for columns 4 and 5 are automated.

Column Instructions
1

Financing Sources:
For each method of finance (i.e., GR, GR-D, FF, OF) identify the financing sources (ex., GR Match for Medicaid, Appropriated Receipts, Interagency Receipts, etc.) and corresponding appropriated fund number(s) for all sources of funding appropriated to your agency. For situations in which an agency has multiple GR-D accounts or OF, a separate appropriated fund financing source itemization must be completed. When riders are included in the financing sources, the rider number should be identified.

2

Financing Sources Amount:
Enter the total amount from the GAA (for the sum of certain appropriations) or the actual amount of receipts (for estimated appropriations and appropriated receipts) for each financing source identified in Column 1. For estimated appropriations, the amount reported should only include revenues collected during the reporting period.

3

Funds to be Excluded:
If any financing source(s) should be excluded from the proportionality calculation, report the amounts in Schedule I, Column 3. All exclusions must be footnoted with the legal cite (or explanation) authorizing the restriction or other basis for exclusion.

Commonly recognized exclusions include:

  • Funds that are restricted or limited by law to specific programs or purposes. Ex: An agency whose appropriated receipts relate to program fees required by statute to cover the direct costs of a regulatory program or appropriated receipts received by an agency as a reimbursement for the provision of services or a recovery of program-related costs.
  • Interagency contract payments and receipts, assuming each agency and institution is complying with the mechanics prescribed by Sources of Revenue Required to Pay Benefit Cost (APS 001) (FPP A.021).

    Note: Agencies must include interagency contract receipts in Schedule I as part of their OF methods of finance, but can exclude the amount in Column 3. Also, the remitting agency may exclude in Schedule I, Column 3 the method of finance/appropriated fund used to make interagency contract payments. The recipient agency should report and exclude in Schedule II any benefit payments made from interagency contract receipts.

  • Deficiency grant appropriations.
  • Appropriations related to a disaster proclamation by the Governor under the Texas Disaster Act of 1975, Texas Government Code, Chapter 418.
  • Constitutional funds (non-operational) such as general obligation bonds.
  • Federal funds authorized only for expenditures directly related to the federal program for which the federal award was made.

    Note: Federal funds that pay salaries must also pay any associated benefit costs. Federal funds are not allowed to pay benefit costs for salaries paid from other state funds. Federal receipts must be disclosed and may be excluded in Schedule I, Column 3 with accompanying benefit payments reported and excluded in Schedule II. Agencies and institutions must follow the coding instructions outlined in Sources of Revenue Required to Pay Benefit Cost (APS 001).

  • Trust funds established outside of the state treasury or not otherwise legally subject to legislative appropriation.

    Note: Such amounts should be reported in Schedule I (but excluded in Column 3) with any accompanying benefit payments reported and excluded in Schedule II.

  • Appropriations for capital purposes.
  • Tuition remissions and exemptions (as they are non-monetary revenue and are not a funding source for salaries or benefits).
  • GR appropriations for tuition revenue bond debt service.
  • Texas Public Education Grants (TPEG).
  • Available University Funds appropriated to the Board of Regents of the University of Texas System and the Texas A&M University System for enhanced operations of the University of Texas, Texas A&M University and Prairie View A&M University.

    Note: Available University Funds appropriated to the Board of Regents of The University of Texas System and the Texas A&M University System for administrative operations of the Systems’ administrative offices are not restricted and therefore are subject to proportionality.

4

Funding Subject to Proportionality Requirements:
To determine the funding subject to proportionality requirements:

  1. Subtract Column 3 from Column 2 and enter the amount in Column 4.
  2. Total the amounts of financing sources in Column 4 and enter the sum in the Total field for the respective fund.
  3. Add the totals for each fund in Column 4 and enter the sum in the Grand Total field at the end of Section I.

This is the total amount of funding subject to proportionality requirements.

5

Required Proportion:
To determine the proportionality by method of finance for each appropriated fund, divide the Total for each appropriated fund by the Grand Total at the end of Section I. Enter the percentage in the box provided in Column 5. The percentages should total to 100 percent. These percentages are used to calculate the proportional amount of benefit payments (See Section II: Benefits Worksheet).

Note: GAA, Article IX, Sec 6.08(c), requires institutions to adjust for local funds when determining the proportional allocation between GR and other appropriated funds. This requirement does not apply to university system administrative offices or Texas A&M System agencies. See Local Funds Adjustment instructions below for further details.

Local Funds Adjustment (Higher Education Institutions Only): GR for benefits appropriations are not included in the institutions’ GR total in the method of finance calculation in Section I of the Benefits Proportional by Method of Finance Report. OE&G income, which is classified as GR-D on the proportionality schedules, is therefore adjusted to compensate for matching benefits paid from this financing source. The amount of the adjustment may be calculated using the procedure below.

Note: If the electronic version of the Benefits Proportional by Method of Finance Report Form (Institutions) is used for data entry in Sections I and II, no additional data entry is required for the Local Funds Adjustment. The information entered in Sections I and II automatically populates the required fields.

Step Action
1 Complete the Funding Proportionality Calculation in Section I of the Benefits Proportional by Method of Finance Report Form.
2 Multiply the percentage calculated for GR-D funds by the total benefits paid from all funds less exclusions. This is the amount that GR-D funds may be adjusted.
3 Subtract this amount from GR-D funds and recalculate method of finance percentages.
4 Use these percentages to calculate how proportional benefits should be paid.
5 Include documentation of calculations as an addendum when submitting the Benefits Proportional by Method of Finance Report Form.

Example of local funds adjustment calculation

A. Calculate initial funding proportionality:

  Funding Method of Finance Proportional Percentage
GR $7,000,000 70.00%
GR-D $3,000,000 30.00%
Federal $0 0.00%
Other Funds $0 0.00%
Total $10,000,000 100.00%

B. Identify total benefit expenditures net of exclusions from all sources for OASI, GIP, TRS and ORP (do not include workers’ compensation or unemployment insurance):

Benefit Actual Expenditures
Social Security, State Employer Match (OASI) $275,000
Group Insurance (GIP) $380,000
Retirement Contributions (TRS) $200,000
Optional Retirement Program (ORP) $450,000
Total Benefits (Net) $1,305,000

C. Multiply total net benefit expenditures by GR-D proportional calculation in Step A: $1,305,000 x 30% = $391,500

D. Reduce GR-D Total in funding proportionality calculation by amount calculated in Step C and recalculate proportional
percentages: GR-D $3,000,000 – $391,500 = $2,608,500

Adjust calculation:

  Funding Percent
GR $7,000,000 72.85%
GR-D $2,608,500 27.15%
Federal $0 0.00%
Other Funds $0 0.00%
Total $9,608,500 100.00%

E. Apply adjusted percentages (see Benefits Proportional by Method of Finance Report Form, Section II). Ex: The social security, state employer match calculation would look like this:

Expended Proportional Percentage Calculated Proportional Benefits  
GR   72.85% $200,337.50
GR-D   27.15% $74,662.50
Federal   0.00% $0.00
Other Funds   0.00% $0.00
Total $275,000 100.00% $275,000.00

Section II: Background and Benefit Worksheet Instructions

Background

This chart provides background information on the benefits subject to proportionality.

Section Background
II.a

Social Security, State Employee Match (Benefits Worksheet II.a):
The state match appropriation (OASI) is made to the Comptroller’s office. Appropriation authority for all appropriated funding sources is transferred to Appropriation 91142.

II.b

Group Insurance (Benefits Worksheet II.b):
State Agencies: The Employees Retirement System (ERS) acts as the state’s trustee agency for state employee insurance benefits. Appropriation authority is transferred from ERS into agencies’ Appropriation 99327 for both GR and other methods of finance.

Institutions: The University of Texas System component institutions and Texas A&M University System component institutions are self-funded for group insurance, and receive a GR appropriation allocation from the Comptroller’s office (applied to Appropriation 95002). For all other institutions, ERS acts as the state’s trustee agency for state employee insurance benefits. ERS pays all group insurance premiums on behalf of these institutions. The funding for these expenditures comes from a sum certain GR appropriation allocated to ERS on behalf of each institution, as well as reimbursements from the institutions for any non-GR benefits (see Reimbursing Retirement Contributions and Insurance Premiums (APS 005) (FPP A.034)).

Retiree Group Insurance (Agencies and Institutions): The benefits proportionality concept also applies to retiree group insurance. Employees may have worked for multiple employers and may have been paid from various sources throughout their careers. The equitable way to allocate the retiree insurance cost is to base it on an agency or institution’s APS 011 proportionality calculation and not simply on the last fund from which a retiring employee was paid. The amount of retiree insurance cost attributable to each agency and institution can be found in the ERS Payroll-related Cost reports.

II.c

State Employees Retirement System (Benefits Worksheet II.c):
State Agencies: The appropriation for the state match for employee retirement is made to ERS. Appropriation authority is transferred from ERS to agencies for both GR and other methods of finance into agencies’ Appropriation 90327 (state retirement), 94327 (judicial retirement), and/or 91327 (LECOS retirement).

Institutions: The appropriation for institutions’ teacher retirement state match is made to the Teacher Retirement System (TRS). Appropriation authority for expenditures from Other Educational & General (OE&G) non-GR appropriated fund sources is transferred to the institution’s Appropriation 99323. Institutions must reimburse TRS for the amount TRS pays from GR for non-GR funded employees (see Reimbursing Retirement Contributions and Insurance Premiums (APS 005) (FPP A.034)).

II.d

Benefit Replacement Pay (Benefits Worksheet II.d):
State agencies: For eligible state employees and state-paid judges, the Benefit Replacement Pay (BRP) appropriation is made to the Comptroller’s office. Appropriation authority is transferred from the Comptroller to agencies’ Appropriation 23102 for both GR and other methods of finance, and is ultimately expended under COBJ 7050 in the appropriation that pays state employee salaries.

Note: See Salary Benefit Appropriation Allocations (APS 019) (FPP A.042) for information on BRP.

Institutions: The appropriation for institutions’ Optional Retirement Program (ORP) is made to the Comptroller’s office. Appropriation authority for the 6.6 percent state match for all appropriated fund sources is transferred to the institutions’ Appropriation 97646.

Local funds or other sources of funds may be used to supplement amounts needed to provide the same employer contributions for the reporting period as employees who were on the state payroll at Aug. 31, 1995, received during the 1994–95 biennium. Any source other than benefits appropriations may be used for these supplemental amounts; they are not subject to proportionality and should not appear on the Benefits Proportional by Method of Finance Report Form (see Article III-39, Rider 3).

Benefit Worksheet Instructions

Follow the steps below for Sections II.a–II.d for each benefit applicable to your agency to determine the proportional amount of benefits to be paid from each method of finance. For agencies electing to use the electronic forms, the calculations for columns 4, 5 and 6 are automated.

Column Instructions
1

Appropriated Funds (Sections II.a–II.b):
For each benefit type, under each method of finance (i.e., GR, GR-D, FF, OF), identify the appropriated fund number(s) subject to proportionality.

2

Actual Benefits Paid:
For each benefit type, enter the amount actually paid from the appropriated funds identified in Column 1. To identify the actual amounts paid for each benefit type from the applicable appropriated funds, follow the instructions below. If a benefit is not applicable to your agency enter $0.

Benefits Calculation for Actual Social Security, State Employer Match (II.a):
For both agencies and institutions, total expenditures reported should equal to the amount reported by your agency or institution for the reporting period under COBJ 7043.

Benefits Calculation for Actual Group Insurance (II.b):
For state agencies, total expenditures reported should equal total expenditures reported by your agency for the reporting period under COBJ 7041 plus any amounts reported for retiree contributions* in the current year for ERS Payroll-related Cost Reports.

For UT and Texas A&M System component institutions, total expenditures reported should equal to the total expenditures reported by your institution for the reporting period under COBJ 7041.

For institutions whose group insurance benefits are paid by ERS, total GR expenditures should be extracted from the institutions’ payroll systems and should equal the current year totals on the ERS Payroll-Related Cost Report for Active employees plus any amounts reported for retiree contributions* in the current year for ERS Payroll-related Cost Reports. Total group insurance expenditures from GR-D funds should equal total expenditures reported by your institution for the reporting period under COBJ 7041, Appropriated Fund 02XX.

*Note: These amounts must also be separately disclosed in the box below Section II.b. The total retiree contributions should equal to the ERS Payroll-Related Cost Report for the applicable reporting period.

Benefits Calculation for Actual Retirement (II.c):
For state agencies, total expenditures reported should equal total expenditures reported by your agency for the reporting period under COBJ 7032.

For institutions, Total GR expenditures should be extracted from the institutions’ payroll systems. Teacher retirement expenditures from GR-D accounts should equal total expenditures reported by your institution for the reporting period under Appropriation 99323, Appropriated Fund 02XX, COBJ 7909

Benefits Calculation for Benefit Replacement Pay (Agencies) or Optional Retirement Program (Institutions) (II.d):
For state agencies, total expenditures reported for BRP should equal total expenditures reported by your agency for the reporting period under COBJ 7050.

For institutions, total expenditures reported for ORP should equal total expenditures reported by your institution for the reporting period under Appropriation 97646, COBJ 7086

3

Benefits Excluded:
When funding is shown in the Exclude Funds column of Section I, benefits paid from that appropriated fund may also be excluded in the benefits calculation in Section II. This is typical when amounts excluded in Schedule I are restricted or limited by law to specific programs or purposes, federal receipts or related to an interagency contract. Report the amount of benefits to be excluded in Column 3 and provide an explanation or legal cite.

4

Benefits Subject to Proportionality:
To determine the benefits subject to proportionality:

  1. Subtract Column 3 from Column 2 and enter the difference in Column 4.
  2. For each type of benefit (II.a–II.d), total the amounts in Column 4 and enter sum in the TOTAL field of the column.
5

Calculated Proportional Benefits:

  1. To calculate the proportional benefits, multiply the percentages calculated for each appropriated fund (Section I, Column 5) by the amounts in the TOTAL field in Column 4.
  2. Enter the calculated proportional benefits in Column 5 for each appropriated fund for each applicable benefit.
6

Required Adjustment:
For each applicable benefit, determine the required adjustment by subtracting Column 5 from Column 4 and entering the difference in Column 6. If an adjustment is required, enter the current document number in the field provided.

For agencies or certain institutions that transfer benefit appropriations from the Comptroller’s office, ERS or TRS, adjustments between GR and other methods of finance are made by expenditure transfer. Prior to Aug. 31, use T-codes 407 and 408. After Aug. 31, but prior to the fiscal-year end close, adjustments should be made using T-codes 468 and 467 with an Aug. 31 effective date for the reporting period (for transactions posted by Sept. 30) or an Aug. 32 effective date (for transactions posted after Sept. 30). In Section II of the Benefits Proportional by Method of Finance Report, list the document number used to process the transfers.

Higher education institutions are advised to periodically review benefit payments for proportionality and make corrections as needed throughout the year. When GR overpays benefits for salaries paid from OE&G funds, a check for the overpayment must be drawn from the institution’s local bank account and deposited as a refund of expenditure to the institution’s appropriate benefit account. Use T-code 180, with the applicable COBJ (e.g., 7043 for Social Security state employer match). If GR underpaid benefit expenditures, a reimbursement should be processed to produce a warrant that can then be deposited to the institution’s local bank account. Use T-codes 246 and 903 or T-codes 247 and 904.

Section III: Adjustment Notification/ Refund Request Form (Higher Education Institutions Only)

Institutions with group insurance or retirement adjustments must complete the Adjustment Notification Form and send it to the appropriate retirement system, the Comptroller’s office, State Auditor’s Office (SAO) and Legislative Budget Board (LBB). The form notifies Employees Retirement System (ERS) or Teacher Retirement System (TRS) of proportional adjustments required. (Negative adjustments in Section II indicate the amount owed to GR. Positive adjustments indicate the amount to be adjusted against GR.)

Group Insurance

Institutions that are not self-insured for group insurance and require an adjustment between OE&G income and the ERS GR appropriation should submit the Adjustment Notification Form to ERS, and enter the adjustment according to Reimbursing Retirement Contributions and Insurance Premiums (APS 005), including the document number on the Adjustment Notification Form. The adjustment amount cannot cause total expenditures to exceed the GR sum certain amount appropriated on behalf of each institution. Questions on the method of adjustment may be referred to ERS at (512) 867-7198.

Retirement

Institutions that require adjustments for proportionality for TRS should prepare the Adjustment Notification Form. Institutions that under-reimbursed TRS should remit their payment using the methods of reimbursement identified in Reimbursing Retirement Contributions and Insurance Premiums (APS 005) and record their document number on the Adjustment Notification Form.

Institutions that over-reimbursed TRS should record the adjustment amount, their vendor number and their TRS district number on the form. Beginning with the AY 15 submissions of the Benefits Proportional by Method of Finance Report Form, TRS will implement a credit process in lieu of issuing refunds. TRS will provide specific guidance on the mechanics of the credit process to affected institutions.

Where to send the forms

Institutions that are not self-insured should send a completed Adjustment Notification Form to ERS (Attention: Finance and Administration Division, Fax number (512) 867-7491), with copies sent to the Comptroller’s office, SAO and LBB (see addresses listed in the Submission of Certified Report section below).

Institutions participating in the TRS should send a completed Adjustment Notification Form to TRS (Attention: Benefit Accounting, Fax (512) 542-6599), with copies sent to the Comptroller’s office, SAO and LBB (see addresses listed in the Submission of Certified Report section below). Adjustment notifications submitted to TRS must contain the institution’s TRS four-digit district number. If you do not know the district number, please contact Melody Austin at melody.austin@trs.texas.gov or (512) 542-6177.

Submission of certified report (All Agencies and Institutions)

The chief fiscal officer must sign the report certifying that the report complies with GAA requirements and was completed according to this document’s guidelines. Send copies of the completed reports including workpapers or correspondence to the Comptroller’s office, SAO and LBB at the following addresses:

Comptroller of Public Accounts
Fiscal Management Division
Appropriation Control Section
111 E. 17th Street, Room 901
Austin, Texas 78774-1440
Fax: (512) 936-5972
Email: aco.reports@cpa.texas.gov

State Auditor’s Office
Attention: Reports
Robert E. Johnson Building
1501 N. Congress Ave., Suite 4-224
Austin, Texas 78701-1429
Fax: (512) 936-9400 (Attention: Reports)
Email: submitreports@sao.texas.gov

Legislative Budget Board
Robert E. Johnson Building
1501 N. Congress Avenue, 5th Floor
Austin, Texas 78701
Email: lbbdocs@lbb.state.tx.us

Changes to this Document
Date Updates
11/09/2018 Updated to provide details for revenue types, clarify funding type inclusions and exclusions, and provided guidance for interagency contract payments
10/20/2017 Updated through acts of the 85th Legislature, Regular Session.
10/31/2016 Updated fiscal year dates and legislative session references.
10/30/2015 Updated through acts of the 84th Legislature, Regular Session.
10/10/2014 Updated through acts of the 83rd Legislature, Regular Session and edited for clarity.
11/30/2012 For state agencies only, added benefit costs for Law Enforcement and Custodial Officer Supplemental Retirement (LECOS) contributions.
10/29/2012 Made edits for clarity and updated contact information for forms recipient.
04/27/2012 Updated through acts of the 82nd Legislature, Regular Session.

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