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Texas Payroll/Personnel Resource

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Required Documentation

Background

In general, the Comptroller’s office requires a state agency to provide documentation supporting the legality, propriety and fiscal responsibility of each payment that results from a payroll document if the payment is made out of the agency’s funds.

The supporting documentation must be made available in the manner required by the Comptroller’s office. The Comptroller's office may require the documentation to be made available during a post-payment audit, a pre-payment audit or at any other time.

Note: For security reasons, agencies may choose to mask an employee’s Social Security number or use an alternate employee identification number on the various types of supporting documentation. The agency must be able to demonstrate that the masked Social Security number or employee identification number relates to the specific employee the documentation references to satisfy the requirement that it be included on the documentation.

Required Documentation

In addition to the requirements for particular circumstances, the types of documentation the Comptroller’s office may require include:

  • Personnel action forms.
  • Employee leave records.
  • Documentation on scheduled work hours for employees.
  • Documentation on overtime pay and compensatory time paid.
  • Documentation for authorized payroll deductions.
  • Authorizations for leveling of benefit replacement pay.
  • Direct deposit authorization form for each employee or, for a state agency that does not allow direct deposits for all or certain classes of employees, the agency’s determination that direct deposit for those employees would result in more cost to the agency than paying them by warrant or that direct deposit for those employees would be impractical to the agency.
  • Documentation verifying the Social Security numbers of officers and employees.
  • Documentation of eligibility to receive longevity pay, hazardous duty pay, bonuses and other special types of compensation (such as clothing allowances, housing allowances, lump-sum payments of accrued vacation time and lump-sum payments of accrued vacation and sick leave) if the eligibility is not supported on a personnel action form.
  • Payroll detail for a payroll document that gives the gross pay, net pay and deductions for each payment for agencies submitting reimbursement payrolls.

Source

Texas Government Code, Section 403.071.