Benefits Proportional by Method of Finance (APS 011)

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.

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’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).