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Salary Supplements Paid From Sources Other Than Appropriated Funds

Issued: Aug. 1, 2005
Updated: July 23, 2021 – View Changes

FPP F.031


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Salary Supplementation Report


Texas Payroll/Personnel Resource: Salary Supplementation


15th of each month

Changes to the report made after Sept. 15 must be reported to the Comptroller’s office before the 15th of the month in which the change becomes effective.


For questions on the report:

At the Comptroller’s office, contact Jonathan Judge through the Mainframe Production Support (USPS, SPRS, HRIS) help desk at (512) 463-4008.

At the Secretary of State’s office, contact Robert Sumners at (512) 463-5562.

At the State Auditor’s office, contact Sharon Schneider at (512) 936-9631.


CAPPS authorized support staff help desk (512) 463-2277

Contact lists



Applicable to

State agencies and institutions of higher education.


Appropriated funds may not be used to pay the salary of an employee whose classified or exempt position is supplemented from non-appropriated sources until a Salary Supplementation Report is submitted to the Texas Comptroller of Public Accounts, State Auditor’s office and Secretary of State.

In September of each fiscal year, state agencies and institutions of higher education must report to the Comptroller’s office, State Auditor’s office and Secretary of State all salary supplements for classified and exempt positions paid from sources other than appropriated funds. See Instructions in this fiscal policy and procedure (FPP) for details on submitting the electronic Salary Supplementation Report form.

Agencies and institutions must submit reports no later than Sept. 15 to allow for the processing of September payrolls.

Note: If salary supplementation does not apply to your agency or institution, do not submit a report.

Legal citations


  1. Complete the Salary Supplementation Report for each individual whose salary is being supplemented and electronically submit the form to the Comptroller’s office. After submitting the form, you will be able to print a copy that includes the Secretary of State’s office address. The Comptroller’s office will generate an electronic copy and send it to the State Auditor’s office.
  2. By Sept. 15, mail the hard copy to the Secretary of State’s office at the address on the printed form.

    The following information must be provided for each individual whose salary is being supplemented:

    • Name
    • Title
    • Base salary (institutions of higher education should add the amount of benefit replacement pay to the base salary)
    • Supplemental amount
    • Supplemental source(s)

Changes during the fiscal year

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

Changes to this Document
Date Updates
07/23/2021 Updated legal citations
07/26/2019 Updated legal citations
07/27/2018 Updated legal citations