Benefits Proportional by Method of Finance (APS 011)
Issued: Nov. 22, 2005
Updated: Oct. 29, 2021 – View changes
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’s treasury as those salaries are not eligible to be paid from the state’s treasury funds.
General Appropriations Act, Article IX, Sections 6.08, 8.02, 13.01, 87th Legislature, Regular Session; Education Code, Section 51.009 (a) and (c).
|10/29/2021||No changes through acts of the 87th Legislature, Regular Session; legal citations updated|
|10/26/2020||Updated links to resources|
|11/01/2019||Updated through acts of the 86th Legislature, Regular Session|
|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|