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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

This APS has not been updated to reflect changes made by the 86th Legislature. The updated APS will be available fall 2019.


Applicable to

State agencies and institutions of higher education


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).

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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