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Salary Benefit Appropriation Allocations (APS 019)

FPP A.042

Comptroller, Employees Retirement System and Teacher Retirement System Duties

Comptroller’s Office Duties

The Comptroller’s office:

  • Processes agency payrolls, including payments for state-matched Social Security, BRP, state retirement, retirement membership fees and group insurance.
  • Audits and processes the following transactions:
    • Transfer of state-matched Social Security and BRP from the Comptroller’s office to agencies.
    • Transfer of budgets for state retirement and group insurance from ERS and TRS to agencies.
  • Sends payments for Social Security deductions and state-matched Social Security to the IRS.

Appropriations Established

The Comptroller’s office and ERS establish the following appropriations for benefit appropriations in the Uniform Statewide Accounting System (USAS):

  • Fund 0001 for general revenue appropriations.
  • Fund 0999 for appropriations from general revenue dedicated funds, federal funds and other special funds.

ERS Duties

ERS administers the Employees Retirement System of Texas and the Texas Employees Group Benefits Program. From applicable state funds, ERS pays for:

  • Retired employee insurance state match.
  • Retirement membership fees.
  • Retirement and group insurance.

ERS sends agencies monthly summaries of these activities. ERS also monitors the monthly amounts agencies pay for retirement and insurance to ensure these amounts are reasonable.

TRS Duties

TRS administers the Teacher Retirement System as an employee benefit trust. TRS:

  • Makes retirement contributions to the TRS pension fund for higher education employees.
  • Maintains the actuarial soundness of the system.
  • Provides services to members.
  • Manages investments.
  • Administers the TRS retirement fund.