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Emergency Leave Reporting Requirements

Issued: Sept. 8, 2017
Updated: Aug. 25, 2023 – View Changes

FPP F.040


Applicable to

State agencies and institutions of higher education.


Administrative heads of state agencies (agencies) and institutions of higher education (institutions) must report specific information annually to the Comptroller’s office for each employee granted more than 32 hours of emergency leave during the prior fiscal year.

See the Reporting Requirements section of this fiscal policy and procedure (FPP) for the list of information that must be reported.

The annual report is due to the Comptroller’s office no later than Oct. 1.


Agencies and institutions must report all emergency leave granted to any employee by the administrator of the agency or institution in the previous fiscal year if the total awarded to the employee exceeds 32 hours.

For the purposes of the required reporting, emergency leave is defined as any leave taken by or granted to an employee under the authority found in Texas Government Code, Section 661.902.

Though the terms are often used interchangeably, emergency leave does not include administrative leave as authorized by Government Code, Section 661.911, which is granted for outstanding performance as documented in employee performance appraisals and specifically limited to 32 hours per fiscal year.

The reporting requirement detailed in this FPP was added by Senate Bill 73, 85th Legislature, Regular Session.

Legal Citation

Texas Government Code, Section 661.902(d).

More Information

For questions, contact Stacey Minces, payroll policy coordinator at the Comptroller’s office, at (512) 475-5615 or

Changes to This Document
Date Updates
08/25/2023 Updated for fiscal 2023
08/26/2022 Updated for fiscal 2022
08/27/2021 Updated for fiscal 2021
08/28/2020 Updated for fiscal 2020
05/08/2020 Updated to include category for COVID-19
08/09/2019 Updated for fiscal 2019
08/31/2018 Added information on the Emergency Leave Reporting web application and required statement when not sending a report