Skip to content

Benefits Proportional by Method of Finance (APS 011)

Issued: Nov. 22, 2005
Updated: Oct. 29, 2021 – View changes

FPP A.010

This APS has not been updated yet to reflect changes made by the 88th Legislature, Regular Session. The updated APS will be available in the fall of 2023.


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’s treasury as those salaries are not eligible to be paid from the state’s treasury funds.

Legal citation

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

Changes to This Document
Date Updates
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