A Performance Audit
A Report on Salary Supplements at Public Higher Education Institutions and State Agencies
March 2023
Overview
Texas Government Code, Section 659.0201, requires public higher education institutions (including community colleges) and state agencies to collect and report to the State Auditor’s Office information regarding gifts, grants, donations, or other considerations that they receive for the purpose of providing salary supplements. To address this requirement, the State Auditor’s Office surveyed 211 applicable state entities: 131 public higher education institutions and 80 state agencies in the executive branch of state government. Of the 211 entities surveyed, 209 responded.