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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Coding Requirements for Return-to-Work Retiree Payroll-Related Expenses

Issued: July 29, 2009
Updated: Sept. 5, 2012

FPP L.003

Contacts

If you have questions about whether you owe a surcharge, contact

If you have questions about the coding requirements, contact your agency’s appropriation control officer.

Overview

Applicable to

State agencies and institutions of higher education

Coding Requirements

Beginning in fiscal 2010, ERS surcharges and TRS contributions for return-to-work retiree payroll-related expenses required by Texas Government Code Sections 812.206 and 825.4092 must be coded as follows:

Comptroller Object 7033 – Employee Retirement – Other Employment Expenses
Appropriation Number

Agencies should charge a direct strategy for the ERS surcharge.

The surcharge may not be charged to the benefit appropriation 90327.

For contributions to TRS, using comptroller object 7033 replaces the use of comptroller object 7210 – Fees and Other Charges, and causes these expenses to display as “payroll related costs” rather than “other operating expenses” on reports generated by USAS.

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