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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)

Issued: Nov. 22, 2005
Updated: June 8, 2018 – View Changes

FPP A.017


Applicable to

State agencies that administer federally funded programs. (Note: This FPP does not apply to institutions of higher education.)


State agencies are responsible for collecting and depositing Earned Federal Funds (EFF) and indirect cost reimbursements to the General Revenue (GR) Fund.

Legal cite

Government Code, Sections 772.009 (i), 2106.001-2106.007; General Appropriations Act (GAA), Article IX, Section 13.11, 85th Legislature, Regular Session; OMB Circular A-87.


CAPPS logo

This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Changes to this Document
06/08/2018 Updated for clarity
08/18/2017 Updated through the acts of the 85th Legislature, Regular Session
12/30/2016 Updated Earned Federal Funds Benefits Schedule for 2017
01/28/2016 Updated Earned Federal Funds Benefits Schedule for 2016
08/21/2015 Updated through the acts of the 84th Legislature, Regular Session
10/31/2014 Updated Earned Federal Funds Benefits Schedule for 2015
Glenn Hegar
Texas Comptroller of Public Accounts
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