A Performance Audit
A Report on Salary Supplements at Public Higher Education Institutions and State Agencies
February 2026
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 190 applicable state entities: 112 public higher education institutions and 78 state agencies in the executive branch of state government. All 190 state entities surveyed submitted a response to the survey.