PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 16. COMPTROLLER GRANT PROGRAMS
SUBCHAPTER D. RURAL LAW ENFORCEMENT SALARY ASSISTANCE PROGRAM
34 TAC §§16.300, 16.303 - 16.305
The Comptroller of Public Accounts proposes amendments to §16.300, concerning definitions, §16.303, concerning awards; grant agreement, §16.304, concerning authorized uses of grant funds; limitations, and §16.305, concerning reporting and compliance.
The legislation enacted within the last four years that provides the statutory authority for these sections is Senate Bill 22, 88th Legislature, R.S., 2023.
The amendments to §16.300 modify the current definition of "county jailer" to simplify the term to "jailer" and clarify a permanent or temporary county jailer license is acceptable, by deleting the definition of "county jailer" in paragraph (2) and adding the definition of "jailer" in new paragraph (9). The amendments add a definition for "investigator" in new paragraph (8). The amendments also add to the definition of "safety equipment" in paragraph (13) that software is not included in the term unless it is purchased in connection with the purchase of tangible safety equipment and is necessary for that safety equipment to be functional.
The amendments to §16.303 modify subsection (d) to further explain that a legal obligation to expend funds requires an effective, binding contract. The amendments add new subsection (f), which clarifies who must electronically sign a grant agreement. The amendments also add new subsection (g) clarifying a qualified county may receive grants for their sheriff's office, constable's office, and prosecutor's office, including a prosecutor's office receiving more than one grant.
The amendments to §16.304 amend subsection (a) to clarify the minimum annual salary requirement applies to vacant positions upon hiring as described in this subsection and update the citations and grammar. The amendments delete duplicate language in subsection (a)(1) relating to the definitions of "deputy sheriff" and "jailer." The amendments relocate the language previously in subsection (d) to subsection (i) and add new language to subsection (d) to clarify impermissible uses of grant funds. The amendments make non-substantive changes to subsection (f). The amendments add new subsection (i), which describes the authorized uses of grant funds and limitations on uses of grant funds with new examples. The amendments add new subsection (j), which describes the authorized uses of grant funds and limitations specific to additional employees hired with grant funds, and includes examples. The amendments add new subsection (k) to clarify when vehicle leases are considered purchases under subsection (a)(2)(C).
The amendments to §16.305 amend subsection (c) to provide that the comptroller may require a grant recipient to cure, to the satisfaction of the comptroller, a failure to comply with the requirements of subsection (b). The amendments add new subsection (d) to clarify the person who must electronically provide information and sign and certify the compliance report.
Brad Reynolds, Chief Revenue Estimator, has determined that during the first five years that the proposed amended rules are in effect, the rules: will not create or eliminate a government program; 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; will not increase or decrease the number of individuals subject to the rules' applicability; and will not positively or adversely affect this state's economy.
Mr. Reynolds also has determined that the proposed amended rules would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed amended rules would benefit the public by improving the clarity and implementation of the section. There would be no significant anticipated economic cost to the public. The proposed amended rules would have no fiscal impact on small businesses or rural communities.
Comments on the proposal may be submitted to Russell Gallahan, Manager, Local Government and Transparency, Comptroller of Public Accounts, P.O. Box 13186, Austin, Texas 78701-3186 or to the email address: SB22.Grants@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.
These amendments are proposed under Local Government Code, §§130.911, 130.912 and 130.913, which authorize the comptroller to adopt rules to efficiently and effectively administer a grant program to provide financial assistance to qualified sheriff's offices, constable's offices, and prosecutor's offices in rural counties.
The amendments implement Local Government Code, §§130.911, 130.912 and 130.913.
§16.300.Definitions.
The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:
(1) Applicant--For an entity that applies for a grant under Local Government Code, §130.911 or §130.912, a qualified county, or, for an entity that applies for a grant under Local Government Code, §130.913, a qualified prosecutor's office.
[(2) County jailer--A person 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 whose duties include the safekeeping of prisoners
and the security of a jail operated by the county.]
(2) [(3)] County sheriff--A person
elected or appointed as the county sheriff and who performs the duties
of the office after complying with Local Government Code, §85.001.
(3) [(4)] Deputy sheriff--A person
appointed as deputy sheriff pursuant to Local Government Code, §85.003
who performs motor vehicle stops in the routine performance of their duties.
(4) [(5)] Fiscal year--The twelve
consecutive calendar months during which an applicant tracks its finances
for budget and accounting purposes.
(5) [(6)] Grant--A grant awarded
under this subchapter that is a rural sheriff's office salary assistance
grant under Local Government Code, §130.911, a rural constable's
office salary assistance grant under Local Government Code, §130.912,
or a rural prosecutor's office salary assistance grant under Local
Government Code, §130.913.
(6) [(7)] Grant agreement--An
agreement between the comptroller and a grant recipient that governs
the terms of a grant.
(7) [(8)] Grant recipient--A
qualified county or a qualified prosecutor's office that receives
a grant under this subchapter.
(8) Investigator--A person employed by and appointed by the prosecutor's office as an investigator under Government Code, §41.102 and §41.109, and who is licensed under Occupations Code, §1701.301.
(9) Jailer--A person employed by the county sheriff as a jailer under Local Government Code, §85.005, who is licensed with a permanent or temporary county jailer license issued under Occupations Code, §1701.301 and §1701.307, or Government Code, §511.00905, and whose duties include the safekeeping of prisoners and the security of a jail operated by the county.
(10) [(9)] Population--The population shown by the most recent federal decennial census.
(11) [(10)] Qualified constable--A
constable who meets the following standards:
(A) is elected to, and currently holds, an office created on or before January 1, 2023;
(B) performs motor vehicle stops in the routine performance of their duties for the majority of their time on duty; and
(C) meets all eligibility requirements to serve under Local Government Code, §86.0021, and Code of Criminal Procedure, article 2.12(2).
(12) [(11)] Qualified county--A
county with a population of 300,000 or less.
(13) [(12)] Qualified prosecutor's
office--An office of a district attorney, criminal district attorney,
or county attorney with criminal prosecution duties whose jurisdiction
has a population of 300,000 or less.
(14) [(13)] Safety equipment--Any
tangible equipment used by a sheriff's office that is necessary to
protect the health and physical safety of a county sheriff or deputy
sheriff or county jailer while performing their duties, and 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 & 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. The term does not
include software unless it is purchased in connection with the purchase
of tangible safety equipment and is necessary for that safety equipment
to be functional.
(15) [(14)] Victim Assistance
Coordinator--The person designated to serve as victim assistance coordinator
under Code of Criminal Procedure, article 56A.201, by a district attorney,
criminal district attorney, or county attorney who prosecutes criminal
cases and who is responsible for the duties listed in Code of Criminal
Procedure, article 56A.202.
(16) [(15)] Vehicle--A law enforcement
vehicle used by a 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, and includes equipment affixed
to the vehicle for law enforcement purposes.
§16.303.Awards; Grant Agreement.
(a) All funding is contingent upon the appropriation of funds by the Texas Legislature and upon approval of a grant application by the comptroller.
(b) If the comptroller makes an award, the comptroller shall notify the applicant of the award decision and shall provide a grant agreement to the applicant for signature if the grant agreement was not already submitted as part of the application.
(c) All award decisions shall be made at the sole discretion of the comptroller and are not appealable or subject to protest.
(d) A grant agreement shall require the comptroller to disburse funds as soon as practicable and shall require funds to be expended during the grant period except the agreement may provide for the reimbursement of certain pre-award costs. Funds for purchases are considered expended when the grant recipient is legally obligated to expend the funds. A legal obligation to expend funds requires an effective, binding contract. Anticipated contracts, contracts under negotiation, and the earmarking or budgeting of funds for a specified purpose do not satisfy the requirement for a legal obligation.
(e) Grant award payments are subject to Government Code, §403.055 and §403.0551.
(f) A grant agreement must be electronically signed by an official of the grant recipient who is authorized to bind the grant recipient.
(g) A qualified county may receive grants for their sheriff's office, constable's office and prosecutor's office. A qualified county with more than one qualified prosecutor's office may receive more than one prosecutor's grant.
§16.304.Authorized uses of Grant Funds; Limitations.
(a) A rural sheriff's office salary assistance grant awarded under this subchapter and Local Government Code, §130.911, may only be used:
(1) to provide a minimum annual salary of at least:
(A) $75,000 for the county sheriff;
(B) $45,000 for each deputy sheriff [who performs
motor vehicle stops in the routine performance of their duties]; and
(C) $40,000 for each jailer [whose duties include
the safekeeping of prisoners and the security of a jail operated by
the county]; and
(2) provided that each county sheriff that meets the
definition in §16.300(2) [§16.300(3)]
of this title, [and] each deputy sheriff that meets the
definition in §16.300(3) [§16.300(4)]
of this title, and [county] jailer that meets the definition
in §16.300(9) [§16.300(2)] of this
title that is employed by the county sheriff, regardless of hiring
date, receives the minimum salary described by paragraph (1)
of this subsection:[,]
(A) to increase the salary of a person described by paragraph (1) of this subsection;
(B) to hire additional deputies or staff for the sheriff's office; or
(C) to purchase vehicles, firearms, and safety equipment for the sheriff's office.
(b) A rural constable's office salary assistance grant awarded under this subchapter and Local Government Code, §130.912:
(1) may only be used to provide a minimum annual salary of $45,000 to a qualified constable; and
(2) for each qualified constable whose salary is funded in part by the grant awarded under this subchapter, the county must contribute at least 75% of the money required to meet the minimum annual salary requirement.
(c) A rural prosecutor's office salary assistance grant awarded under this subchapter and Local Government Code, §130.913, may only be used:
(1) to increase the salary of an assistant attorney, an investigator, or a victim assistance coordinator employed at the prosecutor's office; or
(2) to hire additional staff for the prosecutor's office.
(d) Grant funds may not be used for indirect costs
or direct administrative costs of a grant recipient. Unallowable direct
administrative costs include software, trainings, licenses and expenses
for the business functions of the office. Grant funds may not be used
for contract labor, but a grant recipient may hire an employee with
a predetermined termination date. [A minimum annual salary
as described in subsections (a)(1) and (b)(1) of this section does
not include any overtime compensation. A salary increase includes
increases required to bring a salary to the minimum annual salary
as described by subsections (a)(1) and (b)(1) of this section, and
salary increases described by subsections (a)(2)(A) and (c)(1) of
this section, and will be measured based on the salary provided on
the last day of the entity's fiscal year ending in 2023, excluding
any overtime. The cost of a salary increase as described in this section
includes the increase of legally required nonmonetary benefits and
taxes for that salary. A salary increase does not include overtime
and the cost of a salary increase does not include an increase of
legally required nonmonetary benefits and taxes for overtime compensation.
For example, in Fiscal Year 2023, a county sheriff's minimum annual
salary is $50,000 and the county pays $3825.00 for the employer's
share of payroll taxes, pays $2500 to Texas County and District Retirement
System (TCDRS) for an employer's matching retirement contribution,
and $2500 for health insurance premiums. In Fiscal Year 2024, because
of the grant, the annual salary is $75,000, the employer's share of
payroll taxes is $5737.50, the employer's matching contribution to
TCDRS is $3750, and health insurance premiums are $2500. The county
may use grant funds to increase the sheriff's annual budget by $25,000
+ $1912.50 + $1250 = $28,162.50. A county may only use grant funds
for the legally required nonmonetary benefits and taxes for a salary
if the county provides the minimum annual salary required by subsections
(a)(1) and (b)(1) of this section, if applicable. A county may not
reduce a salary below a minimum salary required by subsection (a)(1)
or (b)(1) of this section in order to use grant funds for legally
required nonmonetary benefits and taxes for that salary.]
(e) For the purpose of subsection (a)(1) of this section, 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 persons described in that subsection on a pro-rata basis.
(f) If a person described by subsection (a)(1) or (b)(1) of this section is a part-time or hourly employee, or holds a dual office or otherwise divides work hours between a position described in this section and another position, the minimum annual salary required by this section may be converted to a minimum hourly wage and will apply only to the hours of work performed for a position described in this section.
(1) For [for] an employee with
a 40-hour work week, the minimum hourly wage shall be the product of:
(A) the minimum annual salary described in this section; and
(B) a quotient:
(i) the numerator of which is equal to the number of hours the employee normally works performing duties for a position described in this section each week, not to exceed 40; and
(ii) the denominator of which is equal to 40; and
(2) for an employee with a county adopted work period as authorized by the Fair Labor Standards Act, 29 U.S.C.A. § 207(k), the minimum hourly wage shall be the product of:
(A) the minimum annual salary described in this section; and
(B) a quotient:
(i) the numerator of which is equal to the number of hours the employee normally works performing duties for a position described in this section each period, not to exceed the number of hours that are nonovertime as determined under the Fair Labor Standards Act; and
(ii) the denominator of which is equal to the number of hours that are nonovertime as determined under the Fair Labor Standards Act.
(g) For grants awarded under Local Government Code, §130.911 or §130.912, grant funds may only be used for the state purpose of ensuring professional law enforcement throughout the state. For grants awarded under Local Government Code, §130.913, grant funds may only be used for the state purpose of ensuring professional legal representation of the people's interests throughout the state.
(h) A person whose salary increase may be paid with grant funds under subsections (a)(2)(A) or (c)(1) of this section may be paid an increase in hourly wages if they are paid an hourly wage rather than an annual salary.
(i) For salary increases required to bring a salary to the minimum annual salary as described by subsections (a)(1) and (b)(1) of this section, and salary increases described by subsections (a)(2)(A) and (c)(1) of this section:
(1) the cost of providing a salary increase includes:
(A) the amount by which the salary increases;
(B) excluding benefits and taxes paid for overtime pay, the amount by which the legally required nonmonetary benefits and taxes for that employee increases as a result of the salary increase, including:
(i) the increase in the employer's share of payroll taxes; and
(ii) if applicable, any increase in the employer's share of retirement contributions.
(2) The cost of providing a salary increase does not include:
(A) overtime pay;
(B) compensatory time pay that is paid out;
(C) longevity pay; or
(D) any legally required nonmonetary benefit that is not calculated as a percentage of salary or wages.
(3) The increase in a salary is measured based on the salary provided on the last day of the entity's fiscal year ending prior to the first year the entity received grant funds.
(4) A county may only use grant funds for the legally required nonmonetary benefits and taxes for a salary if the county provides the minimum annual salary required by subsections (a)(1) and (b)(1) of this section, if applicable. A county may not reduce a salary below a minimum salary required by subsection (a)(1) or (b)(1) of this section in order to use grant funds for legally required nonmonetary benefits and taxes for that salary.
(5) For example, in Fiscal Year 2023, a county sheriff's minimum annual salary is $50,000 and the county pays $3,825 for the employer's share of payroll taxes, pays $2,500 to Texas County and District Retirement System (TCDRS) for an employer's matching retirement contribution, and $2,500 for health insurance premiums. In Fiscal Year 2024, because of the grant, the annual salary is $75,000, the employer's share of payroll taxes is $5,737.50, the employer's matching contribution to TCDRS is $3,750, and health insurance premiums are $2,500. The county may use grant funds to increase the sheriff's annual budget by $25,000 + $1,912.50 + $1,250 = $28,162.50. In Fiscal Year 2025, because of the grant, the county may use grant funds to continue to fund the increase to the sheriff's annual budget for the annual salary increase by $25,000 + $1,912.50 + $1,250 = $28,162.50.
(j) For additional employees hired under subsections (a)(2)(B) or (c)(2) of this section:
(1) the cost of hiring the additional employees includes:
(A) the salary, which, if applicable, must meet the minimum annual salary required by subsections (a)(1) and (b)(1) of this section; and
(B) the legally required nonmonetary benefits and taxes for that employee, including:
(i) the employer's share of payroll taxes;
(ii) if applicable, the employer's share of retirement contributions; and
(iii) if applicable, the employer's share of health insurance premiums.
(2) The cost of hiring the additional employees does not include:
(A) overtime pay;
(B) compensatory time pay that is paid out; or
(C) longevity pay.
(3) Determination of whether an employee is an additional employee is based on whether the position existed on the last day of the entity's fiscal year ending prior to the first year the entity received grant funds.
(4) For the additional position to be eligible for salary increases funded by the grant, it must be an eligible salary increase under subsection (a)(2)(A) or (c)(1) of this section.
(5) For example, in Fiscal Year 2024, a county hires a new deputy sheriff with the following costs: a salary of $50,000, $3,825 for the employer's share of payroll taxes, $2,500 to Texas County and District Retirement System (TCDRS) for an employer's matching retirement contribution, and $2,500 for health insurance premiums. Total Fiscal Year 2024 allowable costs are $58,825. In Fiscal Year 2025, the county continues to employ this deputy sheriff and provides a salary increase of $2,500 resulting in an $192 increase in the employer's share of payroll taxes, an $192 increase in the employer's matching retirement contribution, and no increase in health insurance premiums. This position is eligible for a salary increase under subsection (a)(2)(A) of this section. Total Fiscal Year 2025 allowable costs for this position are $61,709, which include the same amount of $58,825 that it cost to create the position in FY 2024 plus the cost of $2,884 to increase the salary.
(k) For vehicle leases to be considered a purchase as described in subsection (a)(2)(C) of this section, the grant recipient must:
(1) have the right to purchase the vehicle on performing conditions stated in the agreement, and
(2) have an immediate right to possess the vehicle.
§16.305.Reporting and Compliance.
(a) A grant recipient shall submit a compliance report certifying compliance and detailing expenditures of grant funds using the comptroller's electronic form. The comptroller may request supporting documentation regarding expenditures and any other information required to substantiate that grant funds are being used for the intended purpose and that the grant recipient has complied with the terms, conditions, and requirements of the applicable statute, the grant agreement and this subchapter. Any information requested by the comptroller must be submitted by the grant recipient within 14 calendar days of the request.
(b) Grant recipients must comply with:
(1) the terms and conditions of the grant agreement;
(2) the requirements of Local Government Code, §§130.911, 130.912, or 130.913, as applicable;
(3) the relevant provisions of the Texas Grant Management Standards and the State of Texas Procurement and Contract Management Guide, or their successors, adopted in accordance with Texas law; and
(4) all applicable state or federal statutes, rules, regulations, or guidance applicable to the grant award, including this subchapter.
(c) If the comptroller finds that a grant recipient has failed to comply with any requirement described in subsection (b) of this section, the comptroller may:
(1) require the grant recipient to cure the failure to comply to the satisfaction of the comptroller;
(2) [(1)] require the grant recipient
to return the grant award or a portion of the grant award;
(3) [(2)] withhold grant award
amounts from the current grant or future grants to be received by
a grant recipient pending correction of the deficiency;
(4) [(3)] disallow all or part
of the cost of the activity or action that is not in compliance;
(5) [(4)] terminate the grant
award in whole or in part;
(6) [(5)] bar the grant recipient
from future consideration for grant funds under this subchapter; or
(7) [(6)] exercise any other
legal remedies available at law.
(d) The compliance report must be electronically signed by an official of the grant recipient who is authorized to bind the grant recipient. The authorized official must certify that all information in the compliance report is true and correct and will be responsible for providing any additional documents requested by the comptroller.
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 November 1, 2024.
TRD-202405254
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: December 15, 2024
For further information, please call: (512) 475-2220