The University did not complete its APS 011 benefits proportional report for appropriation year 2015 in accordance with the Comptroller’s Office requirements.
Specifically, the University incorrectly included benefit expenses that it paid with nonappropriated funds on its APS 011 benefits proportional report.
When completed in accordance with the Comptroller’s Office’s requirements, the APS 011 benefits proportional report for appropriation year 2015 showed that, as of June 2016, the University had received:
$2,024,442 in excess General Revenue for Social Security and retirement.
$3,239,706 in excess General Revenue for group insurance. It is important to note that the General Appropriations Act authorizes the University of Texas System (System)
to transfer group insurance appropriations among the higher education institutions that it oversees. Therefore, if the University had completed its APS 011 benefits
proportional report correctly, the System could have transferred any unexpended portion of the University’s group insurance appropriations to the other higher education institutions that the System oversees.
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