Issue Date:
Revised Date: 2017-09-01

Legal Cites

Object Type

Cash — Education

Origin Date

1979 by H.B. 2083, 66th Leg.


Any employer who makes an application to obtain money provided from any federal or privately sponsored source must, if any of the money will pay part or all of any employee's salary, also apply for any legally available funds to pay state retirement contributions or to pay retired school employee group insurance contributions. When an employer receives funds to pay for state contributions for retirement or retired group insurance, the employer shall immediately send such funds to the retirement system.

Employers failing to remit timely deposits and documentation pay additional interest and late fees (determined by the retirement system) up to $1,000 per day and up to $25,000 per reporting period.

Due Date

Upon receipt of funds.

Deposit Funds


Previously deposited to General Revenue Fund 0001.

See revenue code 3513, "Teacher Retirement Reimbursement from Funds in Treasury" for other reimbursements.

Amended by S.B. 529, 72nd Leg., R.S. to include retired school employee group insurance.

Deposit changed from 0001 to 0960 by H.B. 2358, 80th Leg., R.S.

Amended by S.B. 1663, 85th Leg., R.S.

USAS Values

Appropriation Year 20
Receipt Category 11 – Education
Receipt Type 92 – Employee Benefits
Object Group 08 – Reimbursements Which Must Be Shown as Revenue By Agency But Reclassed as Expenditure Reduction for Statewide CAFR
USAS Status A
Rev/Exp Category 05 – OTHER REVENUE