delivered the opinion of the Court.
Under the Texas Whistleblower Act, sovereign immunity is waived when a public employee alleges a violation of Chapter 554 of the Government Code. Tex. Gov’t Code § 554.0035. A violation under Chapter 554 occurs when a governmental entity retaliates against a public employee for making a good-faith report of a violation of law to an appropriate law enforcement authority. Id. § 554.002(a). George Lueck was fired from the Texas Department of Transportation (TxDOT) after he sent an e-mail to the director of the Transportation Planning and Programming Division, reporting what he believed to be violations of state and federal law. Lueck then sued the State of Texas and TxDOT under the Whistleblower Act, alleging that he “was fired because of his good faith reports of TxDOT’s violation of state and federal law.” We hold that, because Lueck’s email report only warned of regulatory noncompliance, not a violation of law, and because an agency supervisor is not an appropriate law enforcement authority to whom a report should be made, Lueck’s allegation affirmatively negates the court’s subject-matter jurisdiction over the cause. The State’s sovereign immunity is not waived, and thus, we reverse the court of appeals’ judgment and dismiss the case for lack of subject-matter jurisdiction.
*879 I
A 1995 Federal Highway Administration report concluded that Texas’s system for collecting, analyzing, and reporting traffic data violated federal standards. In 1999, the State contracted with a private vendor, Cooper Consulting Company, to upgrade TxDOT’s computers and develop software for a replacement system, called the Statewide Traffic Analysis and Reporting System (“STARS”). As the Assistant Director of TxDOT’s Traffic Analysis Section, Lueck was responsible for the daily management of the STARS program. Three years into the implementation project, the state auditor began investigating a Cooper invoice that was left undisputed by TxDOT, charging the State $350,783. The charge was initially described by Cooper as both a contingency fee and a “Project Work Plan,” but the vice president for Cooper later admitted that a “Project Work Plan” was worth no more than $75,000. TxDOT then requested a cost breakdown of the charge, which Cooper ultimately characterized as “payment smoothing.”
Later, James Randall, the Director of the Transportation Planning and Programming Division at TxDOT, suspended all work on the STARS project, and advised Cooper that the State would no longer pay for work that was not previously approved by TxDOT. Cooper’s lawyers then sent a demand letter, notifying TxDOT that Cooper would terminate its contract if the state failed to pay the disputed charge within thirty days. A day after the letter was sent, Lueck sent Randall an e-mail entitled “STARS Contract.” In the e-mail, Lueck informed Randall that the Traffic Division urged “an immediate positive response and resolution” of Cooper’s demand letter. In numbered format, he outlined five reasons why he believed TxDOT should resolve the dispute with Cooper, rather than cancel the contract. The email warned that without the STARS system, TxDOT “is not capable of handling this data and will, therefore, never be in compliance.” Lueck recommended that Randall have the e-mail “readily available” when discussing the implications of the Cooper demand letter with the TxDOT Administration and Contract Services Division. Thereafter, TxDOT informed Cooper that it would not pay the payment smoothing charge and accepted termination of Cooper’s contract. TxDOT then fired Lueck on the basis that Lueck’s attempt to justify the $350,783 charge, despite his knowledge that the charge was only worth a fraction of that cost, evidenced his own negligence and lack of trustworthiness.
Lueck sued the State and TxDOT (collectively, TxDOT) under the Whistle-blower Act, alleging that his e-mail to Randall constituted a report of a violation of law to an appropriate law enforcement authority because it reported that the Department would violate federal and state law if TxDOT did not resolve the dispute with Cooper. The e-mail report, which was attached to Lueck’s pleadings, specifically warned that, without the STARS program, TxDOT’s existing software was “not capable of handling th[e] data and will, therefore, never be in compliance.” TxDOT filed a plea to the jurisdiction, claiming that its immunity was not waived because Lueck did not make a good-faith report of a violation of law to an appropriate law enforcement authority, as required by section 554.002(a) of the Whistleblower Act. Lueck filed a second amended special exceptions and motion to dismiss the plea to the jurisdiction, arguing that his allega
*880
tions, alone, satisfied the unambiguous language of the Act’s immunity statute.
See
Tex. Gov’t Code § 554.0035. In response, TxDOT argued that Lueck’s pleadings affirmatively demonstrated that he did not allege a violation under the Act because the e-mail he sent did not report an actual violation of the law, and his supervisor to whom he sent the e-mail report was not a law enforcement authority. TxDOT claimed it was at least entitled to a hearing on its plea to the jurisdiction because the court must consider relevant evidence when necessary to resolve jurisdictional issues. The trial court granted Lueck’s motion to dismiss TxDOT’s plea to the jurisdiction, and TxDOT appealed.
See
Tex. Crv. Prac.
&
Rem.Code § 51.014(a)(8) (permitting appeal from interlocutory order that denies a plea to the jurisdiction by a governmental unit). The court of appeals affirmed, reasoning that “Lueck’s pleadings affirmatively demonstrate the district court’s jurisdiction to hear the case.”
II
The State and other state agencies like TxDOT are immune from suit and liability in Texas unless the Legislature expressly waives sovereign immunity.
Tex. Dep’t of Transp, v. City of Sunset Valley,
Sovereign immunity from suit is properly asserted when the State files a plea to the jurisdiction.
Miranda,
Ill
The immunity provision in the Whistle-blower Act states:
A public employee who alleges a violation of this chapter may sue the employing state or local governmental entity for the relief provided by this chapter. Sovereign immunity is waived and abolished to the extent of liability for the relief allowed under this chapter for a violation of this chapter.
Tex. Gov’t Code § 554.0035. The standard for a “violation of this chapter” appears in section 554.002(a), which provides that the governmental entity “may not suspend or terminate the employment of, or take other adverse personnel action against, a public employee who in good faith reports a violation of law by the employing governmental entity or another public employee to an appropriate law enforcement authority.”
Id.
§ 554.002(a). Lueck maintains that section 554.002(a) contains non-jurisdictional elements that speak to the underlying merits of the claim, and therefore, cannot be considered when determining jurisdiction. Lueck argues that requiring his pleadings, alone, to satisfy the elements of section 554.002(a) would unnecessarily compel him to prove up his case before the court assumed jurisdiction. The court of appeals agreed, and held that, while evidence pertaining to elements of section 554.002(a) “may negate [TxDOT’s] liability under the Whistleblower Act, it would not, even if true, affect the district court’s subject-matter jurisdiction to hear the case.”
We agree with Lueck and the court of appeals that there are but two jurisdictional requirements under section 554.0035. For the government’s immunity to be waived, the plaintiff must (1) be a public employee, and (2) allege a violation of this chapter. Tex. Gov’t Code § 554.0035 (emphasis added). But it necessarily follows from this language that Lueck must actually allege a violation of the Act for there to be a waiver from suit. Therefore, the elements under section 554.002(a) must be considered in order to ascertain what constitutes a violation, and whether that violation has actually been alleged. We conclude that the elements of section 554.002(a) can be considered as jurisdictional facts, when it is necessary to resolve whether a plaintiff has alleged a violation under the Act.
Lueck argues that the elements of 554.002(a) can never be considered as jurisdictional facts because we are bound to follow the plain, unambiguous language of the immunity statute, which clearly indicates that the Legislature intended to impose only two jurisdictional requirements on Lueck: that he be a public employee and that he allege a violation under the Whistleblower Act.
Id.
§ 554.0035;
see also State v. Shumake,
Lueck claims that
Miranda
and
Miller
are not controlling because the Texas Tort Claims Act imposes a limited waiver of immunity, whereby immunity from suit is only waived to the extent of liability.
See Miranda,
In
Wichita State Hospital v. Taylor,
we recognized that the first sentence of the Whistleblower Act waives sovereign immunity from suit.
Lueck also claims that we are precluded from considering the section 554.002(a) elements as jurisdictional facts under
Dubai Petroleum Company v. Kazi,
Our holding does not mean that Lueck must prove his claim in order to satisfy the jurisdictional hurdle. Although the section 554.002(a) elements must be included within the pleadings so that the court can determine whether they sufficiently allege a violation under the Act to fall within the section 554.0035 waiver, we have urged that the burden of proof with respect to these jurisdictional facts “does not involve a significant inquiry into the substance of the claims.”
Bland,
Nor does our holding mean that the State must challenge the plaintiffs pleadings through the use of a plea to the jurisdiction. We have recognized that “[t]he absence of subject-matter jurisdiction may be raised by a plea to the jurisdiction, as well as by other procedural vehicles, such as a motion for summary judgment.”
Bland,
IV
“When a plea to the jurisdiction challenges the pleadings, we determine if the pleader has alleged facts that affirmatively demonstrate the court’s jurisdiction to hear the cause.”
Miranda,
Even if this e-mail did report a violation of law, Lueck’s supervisor, Mr. Randall, is not an appropriate law enforcement authority to whom such a report should be made. As the head of a division within TxDOT, Randall could neither regulate nor enforce the law that Lueck alleged had been violated.
See
Tex. Gov’t Code § 554.002(b)(1), (2) (providing that an appropriate law enforcement authority is “part of a state or local governmental entity ... that the employee in good faith believes is authorized to: regulate under or enforce the law alleged to be violated in the report or; investigate or prosecute a violation of criminal law”);
Needham,
Notes
. Lueck also argues that
Igal v. Brightstar Information Technology Group, Inc.
is controlling because we held that elements of a statutory cause of action cannot be considered jurisdictional unless "the language of the provision [or] the statutory scheme indicates” that the Legislature intended to address jurisdiction.
. Lueck argues that the TxDOT waived the argument that his pleadings fail to affirmatively demonstrate jurisdiction because it was undisputed before the trial court and court of appeals that Lueck was a public employee and had alleged a violation of the Act. We disagree. In TxDOT's Reply Brief before the court of appeals, TxDOT argued that "Lueck has not alleged a violation of the Texas Whis-tleblower Act and has not waived the State Defendants' sovereign immunity under section 554.0035...." TxDOT's plea to the jurisdiction before the trial court also stated that one of the problems with Lueck's allegations is that the jurisdictional facts show that Lueck did not make a good-faith report of a violation of law to an appropriate law enforcement authority. Since both of these arguments made below dispute the proper allegation of a violation, TxDOT did not waive its right to assert that the pleadings negated subject-matter jurisdiction.
. TxDOT also argues that the court of appeals erred in affirming the trial court’s denial of its plea to the jurisdiction because the trial court abused its discretion when it declined to consider the relevant jurisdictional evidence that TxDOT intended to present at its hearing on the plea to the jurisdiction. TxDOT claimed that this evidence proved that Lueck did not allege a violation under the Act.
See Bland,
