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Accounting for Disaster Relief Efforts

Issued: Sept. 18, 2008
Updated: March 17, 2020 View Changes

FPP K.011


Many Texas state agencies and institutions are called upon to address the needs of the citizens in our state who have suffered losses due to a disaster.

As you mobilize to address a disaster, you may encounter extraordinary situations. State statute provides for certain exceptions to normal expenditure rules in emergency situations. The Comptroller’s office can help you with these issues.

Applicable to

State agencies and institutions of higher education

Proper accounting

Proper accounting for your relief effort expenditures is of utmost importance. By meeting the federal accounting and reporting requirements, you ensure that the state is able to claim reimbursement from the federal government for all eligible expenditures for the relief effort. Proper timekeeping and coding of expenditures is essential.

New accounting/appropriation codes

The Comptroller’s office can help you establish any new accounting or appropriation codes required to properly identify expenditures associated with the relief efforts.

Contacts by Topic

The table below provides contacts by topic for more information.

Topic Contact
Allowable expenditures or proper expenditure classification

Purchase and Travel


Establishing new accounting or appropriation codes

Your assigned appropriations control officer (ACO)

For specific questions:

Lou Moreno
Appropriation Control
(512) 463-7889

Releasing Held Warrants

Releasing Held Warrants

The paying state agency or institution must submit the Warrant Release of Reinstatement Request form (00-432) to release individual warrants on hold. Reference the specific disaster event in the Comments field.

For specific questions:

Payment Services
Help Desk: (512) 936-8138
Fax: (512) 475-5424

Federal record keeping requirements

Texas Division of Emergency Management website

Note: You should check the site frequently as new information will be posted as it becomes available.

Other Needs Assistance (ONA)

Disaster Assistance Program of the Health and Human Services Commission (HHSC) at 1-800-582-5233 (TTY 1-888-440-4998 for people with speech or hearing disabilities)

Other Contacts

I am available to assist you with any concerns that may arise with the relief efforts.

Rob Coleman
Director, Fiscal Management Division
(512) 463-7630

Changes to This Document
Date Updates
03/17/2020 Updated contact information
08/31/2017 Updated contact information
02/12/2015 Updated contact information
02/16/2012 Updated FPP format and contact information