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Benefits Proportional by Method of Finance (APS 011)

Issued: Nov. 22, 2005
Updated: Dec. 11, 2023 – View changes

FPP A.010


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 the state treasury funds.

Legal citation

General Appropriations Act, Article IX, Sections 6.08, 8.02, 13.01, 87th Legislature, Regular Session; SB 30, 88th Legislature, Regular Session; and Education Code, Section 51.009 (a) and (c).

Changes to This Document
Date Updates
12/11/2023 Updated through acts of the 88th Legislature, Regular Session
10/29/2021 No changes through acts of the 87th Legislature, Regular Session; legal citations updated
10/26/2020 Updated links to resources