The Texas Comptroller allows eligible entities to “raise salaries” at the beginning of their fiscal year and “backfill” the cost with grant money when received from the Comptroller’s office.
While retroactive salary increases are not permitted under Article III, §53 of the Texas Constitution, the reimbursement of county general funds for the cost of salary increases granted prior to the work does not violate the constitution. SB 22, which was effective Sept. 1, 2023, supports this reimbursement of county general funds.
Because the program measures salary increases against the salary amounts on the last day of fiscal 2023, the portion of a fiscal year salary that exceeds the last day of fiscal 2023 salary would still be a salary increase, even if it is lower than the monthly salary in the later months of the previous fiscal year.
The Comptroller’s office notes that SB 22 does not change the existing roles, responsibilities, or authority of the county commissioners court, county auditor, county treasurer, or any other county officer as outlined by state law. Local Government Code, §§130.911, 130.912 and 130.913 do not create exceptions to the ordinary budget making process and do not create exceptions to a county commissioners court’s authority to set budgets or to accept grants.
The Comptroller’s office notes that Local Government Code, §§130.911, 130.912 and 130.913 do not create exceptions to a county’s budget making process and authority under Local Government Code, §111.0106 to adopt a special budget to expend grant funds received during the fiscal year.
Yes, Comptroller’s office’s does allow for hourly equivalent pay. Please see 34 Texas Administration Code §16.304.
Whenever possible, grant funds must be deposited and maintained in insured, interest-bearing accounts. Grantees must use any accrued interest for grant purposes only and on allowable costs or must return the interest with any other unused grant funds.
The county judge must apply for both the sheriff’s office and constable’s office grants, but the prosecutor’s office will apply directly for the grant themselves. If a county has more than one prosecutor’s office (i.e., county attorney and district attorney), both offices are eligible to apply for the grant funds separately on behalf of their office.
Yes, a county may receive grants for their sheriff’s office, constable’s offices and prosecutor’s offices. A county with more than one qualified prosecutor’s office may receive more than one prosecutor grant.
Upon review of the application, the Comptroller’s office will notify the county or office of any errors and will correct them based on instructions from the authorized signatory.
Applications can be amended by staff of the Comptroller’s office based on instructions from the authorized signatory if the application has any errors. The county/office will be able to submit additional documentation to their compliance report, if necessary.
No, the application period for all grants will close 30 days after the county/office’s fiscal year start. Counties and offices will not be able to submit an application outside of the application period.
Yes, any applicant who was not approved for any reason may re-apply by submitting an application during the period that begins 60 days prior to the first day of the applicant’s fiscal year and ends on the 30th day of the applicant's fiscal year.
For the Sheriff’s office, If, and only if, minimum salary requirements have been met, a grantee may move an employee who works part time to a full-time position. The full-time position would be considered a new position, which adding new staff is an allowable use of the funds. If the new full-time position is an eligible position (e.g. county sheriff, jailer, deputy sheriff etc.), grant funds can be used for a salary increase as well. In accordance with Attorney General Opinion GA-0037, our office will not prevent grantees from promoting current employees into newly created positions.
According to SB 22, a county can use grant funds to:
For prosecutor’s offices, the process is similar. A grantee may move an employee who works part time to a full-time position with grant funds. The full-time position would be considered a new position, which adding new staff is an allowable use of the funds. If the new full-time position is an eligible position (e.g. investigator, assistant attorney or victim assistance coordinator), grant funds can be used for a salary increase as well. In accordance with Attorney General Opinion GA-0037, our office will not prevent grantees from promoting current employees into newly created positions.
The cost of a salary increase includes the incremental increase of legally required nonmonetary benefits and taxes for that salary. A salary increase does not include overtime and does not include an increase of legally required nonmonetary benefits and taxes for overtime compensation. The incremental increase as the result of a salary increase using SB 22 grant funds includes:
A county may only use grant funds for the legally required nonmonetary benefits and taxes for a salary if the county first provides the minimum annual salary required by Local Government Code §130.911(e)(1) and Local Government Code §130. 912(e), if applicable.
A county may not reduce a salary below a minimum salary required by Local Government Code §§130.911(e) or 130.912(e), if applicable, in order to use grant funds for legally required nonmonetary benefits and taxes for that salary.
The program will determine whether a county has met a statutorily required minimum annual salary based on the employee’s base salary. Because these items are not a part of the base salary, the program will disregard:
Yes. For subsequent grant years, the program will continue to measure salary increases against the salary amounts on the last day of fiscal 2023, and the portion of a salary that exceeds the salary on the last day of fiscal 2023 would still be a salary increase that qualifies for SB 22 funding as long as appropriations are available and provided the other requirements are met.
For new positions created that qualify for SB 22 funding, whether created in the first year or subsequent years, the position will continue to qualify for SB 22 funding as long as appropriations are available and as long as other requirements continue to be met.
SB 22 does not alter the roles and authority of a county commissioners court, county auditor, county treasurer or other county officer provided in state law applicable to funding and budgets for a prosecutor’s office. Local Government Code, §§130.911, 130.912 and 130.913 do not create exceptions to the ordinary budget making process and do not create exceptions to a county commissioners court’s authority to set budgets or to accept grants.
However, if an eligible employee did not previously meet SB 22 minimum salary requirements and SB 22 funds are used to increase their salary to meet the minimum threshold, then this salary increase must remain before utilizing any remaining grant funds.
Salary increases will continue to qualify for SB 22 funding as long as appropriations are available and provided the other requirements continue to be met.
Yes, eligible positions provided for in the county budget that have not been filled would need to meet the minimum required salary. The intent of SB 22 is to raise the annual salary for specific employees in the sheriff’s office, constable’s office and prosecutor’s office.
Additionally, the sheriff’s office can hire new deputies and staff and the prosecutor’s office can also hire new staff. The law specifically requires the sheriff’s office to increase the salary of the sheriff, eligible deputies, and jailers to meet the statutorily required minimum annual salary before the county can spend the grant funds to:
No, SB 22 refers to “salary” and “employee.” Therefore, the person would need to be an employee paid through payroll rather than by contract to be eligible for grant funding.
The salary or portion of a salary that already qualifies as an SB 22 expense is not disqualified if used to cover a period of legally required vacation or sick leave. However, these funds may not be used to cover overtime costs.
The Comptroller’s office will not disallow the use of SB 22 funds for vacation and sick leave if:
Overtime pay is not eligible for SB 22 funding. The purpose of the bill is to raise the salary of existing law enforcement officers and to recruit new law enforcement officers rather than requiring more work hours of existing personnel.
SB 22 does not change the existing roles, responsibilities, or authority of the county commissioners court, county auditor, county treasurer, or any other county officer as outlined in state law . The provisions of §130.911, Local Government Code, do not create exceptions to the ordinary budget making process and do not create exceptions to a county commissioners court’s authority to accept grant funding and to adopt budgets.
If a grant recipient does not have sufficient grant funding to fund the minimum annual salaries required by this subsection, the grant recipient may use grant funds to increase the salaries of the eligible positions on a pro-rata basis. See 34 Texas Administration Code §16.304.
SB 22 funds may not be used to purchase of vehicles, firearms and safety equipment, nor to hire additional staff or increase salaries above the statutory minimum annual salary until all staff in the three categories (sheriff, eligible deputies and eligible jailers) receive the minimum annual salary.
The Legislature authorized salary increases only for the sheriff, eligible deputy sheriffs and eligible jailers using SB 22 grant funds. Any other position, including dispatchers, was excluded. However, it does not preclude the county from hiring new staff for the sheriff office after the minimum salary requirements have been met.
First, grantees must provide the statutorily required minimum annual salary for the sheriff and each eligible deputy sheriff and eligible jailer. After meeting this requirement, grantees may purchase vehicles, firearms and safety equipment. Vehicles and safety equipment must meet the rule’s definitions provided in 34 Texas Administration Code §16.300.
Each purchase is subject to the rules, grant agreement and grant management standards, including a requirement that purchases be necessary and reasonable. Also, grant funds may only be used for the state purpose of ensuring professional law enforcement throughout the state.
After meeting the minimum salary requirements, and subject to compliance with county budget statutory requirements, there are two separate ways to expend funds during a grant period:
If the funds are encumbered by legal obligation during a grant period, the county will be permitted to retain the required funds after the end of the grant period, then actually pay them to the vendor when the equipment is delivered.
For example, during fiscal 2024, the county could enter into a binding contract with a vendor to purchase a vehicle for their sheriff’s office for a sum certain. If the purchase otherwise qualifies as an expenditure of SB 22 funds, the program will allow the county to retain the encumbered funds based on the legally binding obligation, even if the vehicle was not delivered by the end of fiscal 2024. When the vehicle is delivered in the following year, the county can use the encumbered funds to make the payment.
However, if the county is unable to complete the purchase in the following year, the county will be required to return the allocated fiscal 2024 funds. The county could not apply the funds to a purpose other than the purchase in the original binding contract.
The Comptroller’s office will reimburse grantees for pre-award costs provided
Be mindful, the county may not use grant funds to supplant county funds (i.e. the county may not reduce local funding for the sheriff’s office during a fiscal year in which grant funds are received).
While the Comptroller cannot make a blanket determination that a specific item is always an allowable cost because each purchase is subject to the rules, grant agreement and grant management standards, including a requirement that purchases be necessary and reasonable, the statute specifically lists firearms as an authorized use for a sheriff’s office budget after minimum salary requirements are met.
While the Comptroller cannot make a blanket determination that a specific item is always an allowable cost because each purchase is subject to the rules, grant agreement and grant management standards, including a requirement that purchases be necessary and reasonable, a holster may be tangible equipment that can be used to protect the health and safety of a county sheriff, deputy sheriff or county jailer while performing their duties.
While the Comptroller’s office cannot make a blanket determination that a specific item is always an allowable cost because each purchase is subject to the rules, grant agreement and grant management standards, including a requirement that purchases be necessary and reasonable, ammunition may be tangible equipment that can be used to protect the health and safety of a county sheriff, deputy sheriff or county jailer while performing their duties.
The Comptroller’s office cannot make a blanket determination that a specific item is always an allowable cost because each purchase is subject to the rules, grant agreement and grant management standards, including a requirement that purchases be necessary and reasonable. To be an allowable cost as a vehicle purchase, the item must:
For example, if all of the sheriff’s vehicles need a police radio and the county purchases a vehicle that does not have a police radio, the county could send the vehicle to another vendor to install the police radio. In contrast, a purchase is not connected with the purchase of a vehicle if the county has owned the vehicle for a year and wants to add something new or replace something the vehicle already has with a newer model. However, items added later may qualify as safety equipment.
The Comptroller’s office cannot make a blanket determination that a specific item is always an allowable cost because each purchase is subject to the rules, grant agreement and grant management standards, including a requirement that purchases be necessary and reasonable.
Command vehicles/trailers and speed trailers are not permanently affixed to the vehicle and would not be allowable costs in connection with the purchase of a law enforcement vehicle. However, surveillance equipment and license plate reader systems may be allowable costs if they are affixed to the vehicle for law enforcement purposes and are purchased in connection with purchase of a vehicle.
The Comptroller’s office cannot make a blanket determination that a specific item is always an allowable cost because each purchase is subject to the rules, grant agreement and grant management standards, including a requirement that purchases be necessary and reasonable.
In some circumstances, purchasing an armored vehicle could be an eligible use of SB 22 funds if the vehicle is a law enforcement vehicle used by the sheriff’s office for transportation while performing duties of the office such as patrols, responses to calls for service, and transport of persons in custody. Note that grant funds may only be used for the state purpose of ensuring professional law enforcement throughout the state.
A vehicle lease could be considered a purchase under Local Government Code §262.022 and Transportation Code §601.002(9), but only if the grantee has the right to purchase the vehicle on performing conditions stated in the agreement and an immediate right to possess the vehicle. Please see 34 Texas Administration Code §16.304.
Because a lease-to-purchase arrangement can result in forfeiture of the option to purchase in the event of nonpayment (in which case payments made up to that point in time are expenditures on rental costs), the grantee should include in its grant file a written justification showing that the decision to acquire the vehicle via a lease-to-purchase acquisition was reasonable in light of alternatives available (including, for example, purchasing the vehicle outright), among other factors. Please see Texas Grant Management Standards, Appendix 7, Rental Costs of Real Property and Equipment.
Note that a typical lease would last longer than the grant period, so grantees would need to consider the costs the county would incur after the grant period ends. As long as a county continues to meet the minimum salary requirements and as long as appropriations are available, a county can use grant funds in subsequent grant periods for lease agreements that qualified in prior years.
After meeting the minimum salary requirements, and subject to compliance with county budget statutory requirements, safety equipment can be purchased, including any tangible equipment used by a sheriff's office that is necessary to protect the health and physical safety of a county sheriff, deputy sheriff or county jailer while performing their duties.
While the Comptroller’s office cannot make a blanket determination that a specific item is always an allowable cost, safety equipment may include radio equipment or in-car camera systems added to previously owned vehicles, ballistic helmets, ballistic plates, ballistic shields, entry tools, body armor, medical gear and masks, outer carriers, pepper spray, plate carriers, personal alarm, riot batons, riot helmets, riot shields, body cameras and miscellaneous safety gear, which consists of door jams, disposable cuffs and knee pads.
Under the grant agreement and grant management standards, safety equipment purchases must be necessary and reasonable. Also, grant funds may only be used for the state purpose of ensuring professional law enforcement throughout the state.
Other permissible safety equipment could include drones or handheld radios under the following conditions:
In most instances, the safety equipment provision of SB 22 excludes software applications.
However, tangible electronic systems that are permanently affixed to a patrol vehicle may be allowable as safety equipment if installed to protect the health and physical safety of a sheriff deputy or jailer. Additionally, if eligible safety equipment purchased by the sheriff’s office requires software to be functional, the software purchased in connection with that safety equipment is an allowable cost under the grant agreement.
No. These items don’t meet the definition of safety equipment.
The SB 22 rural law enforcement grant program rules require a jailer to be licensed prior to using grant funds to increase their salary. The law permits a person to be appointed as a county jailer on a temporary basis before satisfactorily completing the required training program. For the purposes of this grant program, a jailer with a temporary license from TCOLE meets the definition of a county jailer.
The answer depends on whether the deputies meet the definition of county jailer or deputy sheriff.
To meet the definition of county jailer, a person must be employed by the county sheriff as a licensed county jailer under the provisions and requirements of Local Government Code, §85.005 and Occupations Code, §1701.301, and their duties must include the safekeeping of prisoners and the security of a jail operated by the county.
To meet the definition of deputy sheriff, a person must be appointed as deputy sheriff pursuant to Local Government Code, §85.003 and must perform motor vehicle stops in the routine performance of their duties.
Note that positions that are eligible for salary increases are also subject to the minimum statutory annual salary requirements.
The answer depends on whether the deputies meet the definition of deputy sheriff. To meet the definition of deputy sheriff, person must be appointed as deputy sheriff pursuant to Local Government Code, §85.003 and must perform motor vehicle stops in the routine performance of their duties.
Note that positions that are eligible for salary increases are also subject to the minimum statutory annual salary requirements.
No. SB 22 does not authorize funding for grant administration. Please see 34 Texas Administration Code §16.304(d) for more information.
If the dispatcher or control room operator meets the definition of jailer, he or she qualifies.
To meet the definition of county jailer, a person must be employed by the county sheriff as a licensed jailer under the provisions and requirements of Local Government Code, §85.005 and Occupations Code, §1701.301, and his or her duties must include the safekeeping of prisoners, and the security of a jail operated by the county.
Note that positions that are eligible for salary increases are also subject to the minimum statutory annual salary requirements.
If the jail administrator meets the definition of jailer, then he or she qualifies.
To meet the definition of jailer, a person must be employed by the county sheriff as a licensed county jailer under the provisions and requirements of Local Government Code, §85.005 and Occupations Code, §1701.301, and his or her duties must include the safekeeping of prisoners, and the security of a jail operated by the county. A jail nurse could also qualify if he or she meets this definition.
Note that positions that are eligible for salary increases are also subject to the minimum statutory annual salary requirements.
The answer depends on whether the deputies meet the definition of deputy sheriff. To meet the definition of deputy sheriff, a person must be appointed as deputy sheriff pursuant to Local Government Code, §85.003 and must perform motor vehicle stops in the routine performance of their duties.
Note that positions that are eligible for salary increases are also subject to the minimum statutory annual salary requirements.
The answer depends on whether the deputies meet the definition of deputy sheriff. To meet the definition of deputy sheriff, a person must be appointed as deputy sheriff pursuant to Local Government Code, §85.003 and must perform motor vehicle stops in the routine performance of their duties.
Note that positions that are eligible for salary increases are also subject to the minimum statutory annual salary requirements.
No. SB 22 does not allow grant funds to be used to send a jailer or deputy to any kind of training. Assuming the sheriff, deputies and jailers receive the required minimum salary, SB 22 grant funds can only be used for minimum salaries, salary increases beyond the minimum, hiring additional staff or purchasing vehicles, safety equipment and firearms.
See Texas Government Code §130.911(e); 34 Texas Administration Code §16.304(a)(2).
Assuming the statutory minimum salaries are provided, nothing in SB 22 or rules adopted to implement SB 22 would prevent this proposed use.
Under Education Code §37.081 and Occupations Code §1701.601, the use of SB 22 funds to provide additional staff to a Sheriff’s Office to serve as school resource officers would satisfy the statutory requirement to use SB 22 funds to support the state purpose of ensuring professional law enforcement throughout the state. Education Code §37.081 envisions the use of school resource officers who are employees of local law enforcement entities.
As additional staff, the school resource officers would not be required to meet the requirements in the definition of deputy sheriff.
Local Government Code §130.912 explicitly requires counties to pay for 75 percent of the cost to increase a salary to the minimum required amount of $45,000.
The Legislature chose to limit the types of constables who are eligible for SB 22 funding. In addition to other requirements, Local Government Code §130.912(a)(2) explicitly limits eligibility to constables who were elected to an office created on or before Jan. 1, 2023.
A rural prosecutor's office salary assistance grant may only be used:
Expenditures for salary increases and hiring additional staff are subject to the rules, grant agreement and grant management standards, including a requirement that expenditures be necessary and reasonable. Grant funds may only be used for the state purpose of ensuring professional legal representation of the people's interests throughout the state.
We interpret Local Government Code Section 130.913(e) to limit salary increases to the three specific position types listed in (e)(1).
A prosecutor's office that is awarded a grant shall use or authorize the use of the grant money only:
The question of whether a prosecutor’s office may use grant funding for multiple VAC salary increases will depend on the duties of each employee with the VAC designation.
A jurisdiction could request funding for multiple VACs per jurisdiction if their duties are limited to victim assistance coordinator duties (e.g. there is enough VAC work to justify more than one position). A jurisdiction with a single VAC may increase their salary even if they perform other duties (e.g., there is not enough VAC work for a full-time employee).
SB 22 did not alter the roles and authority of a county commissioners court, county auditor, county treasurer or other county officer provided in the following:
Local Government Code, §§130.911, 130.912 and 130.913 do not create exceptions to the ordinary budget making process and do not create exceptions to a county commissioners court’s authority to set budgets or to accept grants.
The Comptroller’s office cannot make a blanket determination that a specific item is always, or never, an allowable cost. Each expenditure is subject to the rules, grant agreement and grant management standards, including a requirement that expenditures be necessary and reasonable.
Grant funds may only be used for the state purpose of ensuring professional legal representation of the people's interests throughout the state.
We interpret the term staff in Local Government Code, Section 130.913(e), which is mirrored by Administrative Code §16.304(c)(2), to have a different meaning that includes, but is also broader than, the three specific position types listed in (e)(1):
A prosecutor's office that is awarded a grant shall use or authorize the use of the grant money only:
A prosecutor’s office may hire additional assistant prosecutors, investigators, victim assistance coordinators or other types of staff. However, each expenditure is subject to the rules, grant agreement and grant management standards, including a requirement that expenditures be necessary and reasonable. Because grant funds may only be used for the state purpose of ensuring professional legal representation of the people's interests throughout the state, new staff positions created and funded with SB 22 funding must satisfy this requirement. And salary increases are only available to the specific position types listed in (e)(1) regardless of the position being new or existing.
Executive assistants are not eligible for salary increases under Local Government Code 130.913(e)(1).
Contact us with questions about the SB22 program.
For additional information, contact the Data Analysis and Transparency Division.