Printer FriendlySources of Revenue Required to Pay Benefit Cost (APS 001)
FPP A.021
Applicable to
State agencies and institutions of higher education that pay salaries with federal funds, interagency contracts, or collected receipts in excess of the Method of Finance (MOF) deposited to General Revenue (GR).
Policy
The Legislature requires state agencies and institutions of higher education to maintain funding equity for employee benefit payments.
Legal cite
Sections 403.011, 2101.035, Government Code; General Appropriations Act (GAA), Article IX Sections 6.08, 8.02, 81st Legislature, Regular Session.
Issued
Aug. 31, 2009
Accounting Policy Statement
Resources
- Benefits Proportional by Fund (APS 011)
- Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023)
Archive
- 2008-2009 – APS 001: Fund Reimbursement for Employee Benefit Cost
- 2006-2007 – APS 001: Fund Reimbursement for Employee Benefit Cost
Contact
Questions regarding this policy statement should be directed to your agency's appropriation control officer.