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Glenn Hegar  ·  Texas Comptroller of Public Accounts

General Provisions
Salary Supplementation

Background

Employees classified under the Position Classification Act or in an exempt position funded by the General Appropriations Act (GAA) may not receive additional money unless specific authority exists for a salary supplement.

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Reporting and Use of Funds When Authority Exists

If specific authority exists, state agencies or institutions of higher education must report the amount of the supplement and the funding source (other than appropriated funds) to the Texas Comptroller of Public Accounts, State Auditor’s Office and Secretary of State prior to paying the supplement.

The following may use institutional funds to pay a supplement to the president or chancellor of an institution, center, program or system:

  • General academic institutions
  • Health centers
  • Health science centers
  • Medical education programs

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Texas State Technical College (TSTC)

Texas State Technical College (TSTC) may supplement the pay of its president and chancellor from private sources.

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Agency Responsibility

State agencies and institutions of higher education must use the electronic Salary Supplementation Report form to report the following information prior to Sept. 15 of each fiscal year, to be processed with September payrolls (Note: A separate electronic report form must be submitted for each applicable officer or employee):

  • Name
  • Title
  • Base salary*
  • Supplement amount
  • Supplement sources

*Institutions of higher education should include Benefit Replacement Pay as part of the base salary.

A copy of the electronic report form is automatically sent to the Comptroller’s office.

After submitting the electronic form, users are able to print a copy. Agencies and institutions must print a hard copy of each form submitted and mail it to the Secretary of State’s office using either of the below addresses:

After reports are submitted, any change to the information during the fiscal year must be reported (using the electronic report form) before the 15th of the month in which the change becomes effective.

Note: If no officer or employee of your agency or institution receives a reportable salary supplement, do not submit the report form.

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Definition

State agency
A board, commission, department, institution, office, or other agency in the executive branch of state government that is created by the constitution or a statute of this state, including an institution of higher education; The Supreme Court of Texas, the Texas Court of Criminal Appeals, a court of appeals, or other agency in the judicial branch.

Sources

Texas Government Code Annotated, Sections 658.001(2), 659.020; General Appropriations Act, Article IX, Section 3.02; Article III, in the Special Provisions Relating Only to State Agencies of Higher Education – Section 5 Riders 2 – 3; Article III, in the Special Provisions Relating Only to Components of Texas State Technical College Riders 9-10.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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