TITLE 34. PUBLIC FINANCE
PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 1. CENTRAL ADMINISTRATION
SUBCHAPTER C.
The Comptroller of Public Accounts proposes new §1.201, concerning tuition reimbursement program, to establish a process for authorizing and obtaining tuition reimbursement for comptroller employees.
New §1.201 provides that comptroller designated funds may be used to reimburse employees for job-related training and education expenses, and the comptroller may award time off for job related training and education.
Subsection (a) outlines the establishment and purpose and states that programs for the training and education of administrators and employees, including tuition reimbursement, materially aid effective state administration, and public money spent on those programs serves an important public purpose.
Subsection (b) provides the definitions of the term "training" and "tuition reimbursement."
Subsection (c) outlines employee eligibility for tuition reimbursement and/or approved time off during regular working hours.
Subsection (d) outlines the terms by which an employee would be ineligible to receive tuition reimbursement and/or approved time off during regular working hours.
Subsection (e) provides that the comptroller may establish limits to approved time off for course work.
Subsection (f) outlines the terms that may affect reimbursement and/or time off denials, caps on amounts reimbursed, allowable expenses, provides that an employee does not have a right to tuition reimbursement and/or time off, and provides that comptroller decisions regarding denials are final and not appealable. Subsection (f) also provides that before an employee of the agency may be reimbursed for tuition expenditures, the deputy comptroller must approve the tuition reimbursement payment.
Tetyana Melnyk, Director of Revenue Estimating Division, has determined that the proposed new rule will create a new program and will, as a result, increase the number of individuals subject to the rule's applicability. During the first five years that the proposed new rule is in effect, the rule: will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; and will not positively or adversely affect this state's economy.
Ms. Melnyk also has determined that the proposed new rule would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed new rule would benefit the public by fulfilling a statutory requirement, establishing a program whereby the agency could enhance its capacity to perform its duties, and protect state funding. There would be no significant economic cost to the public. The proposed new rule would have no significant fiscal impact on small businesses or rural communities.
You may submit comments on the proposal to Katie McLaughlin, Manager, Human Resources, at human.resources@cpa.texas.gov or at P.O. Box 13528, Austin, Texas 78711-3528. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.
The rule is proposed under Government Code, §656.048, which requires state agencies to adopt rules regarding training and education.
The rule implements Government Code, §656.048.
§1.201.
(a) Establishment and Purpose. The comptroller finds that programs for the training and education of administrators and employees, including tuition reimbursement, materially aid effective state administration, and public money spent on those programs serves an important public purpose. Comptroller designated funds may be used to reimburse employees for job-related training and education expenses, and the comptroller may award time off for job-related training and education. Such expenditures or privileges are at the discretion of the comptroller and should only be made to address current or anticipated needs of the comptroller.
(b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.
(1) Training--Instruction, or other education received by a comptroller employee that is not normally received by other comptroller employees, and that is designed to enhance the ability of the employee to perform their job. Training includes a course of study at an institution of higher education or a private or independent institution of higher education and may also include nontraditional training, such as online courses or courses not credited towards a degree.
(2) Tuition Reimbursement--The reimbursement of a monetary amount preapproved by the comptroller, to a current comptroller employee, after the employee has paid for and successfully completed comptroller preapproved coursework and/or training that addresses current or anticipated needs of the comptroller.
(c) Employee Eligibility. To be eligible for tuition reimbursement and/or approved time off during regular work hours, the following requirements must be met:
(1) employee must be employed on a full-time basis;
(2) employee must have been employed with the comptroller for at least six months;
(3) employee must have continued employment for the duration of the course;
(4) participation by the employee must be approved by their supervisor and the employee's supervisor must verify that the employee's participation will not disrupt the operations of the agency;
(5) the supervisor must verify that the comptroller has sufficient funds to cover the expected costs to be reimbursed and that the training is aligned with the comptroller's needs;
(6) the employee should complete any necessary agreements for tuition assistance and any forms for requesting training, and receive approval from agency management prior to the employee beginning the course work;
(7) the employee must agree to remain in the employment of the comptroller for a period as further specified by comptroller policy;
(8) the employee must agree to repay the comptroller for all expenses for which the employee was reimbursed, if the employee terminates employment before the end of the period specified by comptroller policy; and
(9) the employee must complete the course work for which tuition reimbursement is requested and achieve satisfactory performance in the course work as further specified in comptroller policy. Requirements to establish satisfactory completion of course work will be specified in the comptroller tuition reimbursement policy or procedures developed by the agency.
(d) Employee Ineligibility. An employee is not eligible for consideration if any of the following applies:
(1) the employee is on probation;
(2) the employee is the subject of a Human Resources investigation;
(3) the employee has received agency discipline within the last 12 months; or
(4) the employee's job performance has been rated unsatisfactory in any of the Core Competency categories of the latest employee performance evaluation.
(5) Notwithstanding employee discipline or performance status, the comptroller may grant an exception and allow an employee to apply for tuition reimbursement when the employee is requested by the agency to take course work, or the agency has determined that the disciplinary, investigatory, or performance-related issues have been addressed to the satisfaction of the agency. The employee must maintain satisfactory performance through the duration of the course or training program.
(e) Course Work During Established Work Hours. The comptroller may establish limits on the amount of time allowed for qualified employees to participate in actual coursework or classes during the employee's normal work hours.
(f) Reimbursement; Denial of Request.
(1) Tuition reimbursement is always subject to funding availability.
(2) The comptroller may establish policies and procedures for requesting reimbursement. At any time, the comptroller may set a cap on the amount of tuition reimbursement. Any cap amounts will be specified in the comptroller tuition reimbursement policy or procedures developed by the agency.
(3) Before an employee of the agency may be reimbursed for tuition expenditures, the deputy comptroller must approve the tuition reimbursement payment.
(4) Allowable expenses for the training of employees include tuition and educational fees specified in policy or procedures established by the comptroller. The comptroller may specify expenses that are not reimbursable, including without limitation, late fees, installment fees, supplies, travel or commuting expenses, and expenses for classes or courses taken prior to employment with the comptroller's office.
(5) The tuition reimbursement program does not include training required either by state or federal law or that is determined necessary by the comptroller and offered to all employees of the comptroller performing similar jobs.
(6) An employee does not have a right to reimbursement and/or approved time off for course work, even if the employee meets the qualifications of the tuition reimbursement program.
(7) Any decision of the agency to deny a request to attend training or reimburse tuition is final and cannot be appealed.
The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.
Filed with the Office of the Secretary of State on July 10, 2025.
TRD-202502322
Don Neal
General Counsel
Comptroller of Public Accounts
Earliest possible date of adoption: August 24, 2025
For further information, please call: (512) 475-2220