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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Tracking Expenditures and Revenues Related to Natural Disaster Relief Efforts

FPP K.014

Definitions

Introduction

This section includes definitions for this Fiscal Policy and Procedure.

Definitions

Disaster Relief Funds

Disaster relief funds are any monies received or expended by an agency or institution related to natural disaster relief efforts. Disaster relief funds are not limited to reimbursements received from the federal government. The method of finance for these funds may be general revenue, general revenue dedicated accounts, federal funds, or other funds.

Direct Expenses

The expenditures to be tracked include direct costs associated with your agency or institution’s disaster response. Direct expenses may include the purchase of additional goods or services required to respond to the disaster and monies distributed to individuals or local governments whether from state appropriations or in partnership with the federal government. Direct expenses do not include regular agency or institution operating costs or regular salary costs.

However, certain salary, benefit and overtime salary costs directly associated with your agency or institution’s disaster response, if eligible for federal reimbursement (see note below), are considered a direct expense and subject to tracking. Salaries, wages and other personnel costs tracked in USAS must be consistent with any additional external reporting an agency or institution is providing, Ex: the Legislative Budget Board’s Hurricane Harvey Cost Survey.

Note: The Stafford Act constitutes the statutory authority for most federal disaster response activities especially those pertaining to the Federal Emergency Management Agency (FEMA) and FEMA programs. Pay and benefit reimbursement information are detailed in the Act.

Direct Revenues

The revenues to be tracked include direct receipts associated with your agency or institution’s disaster response. Direct revenue may include federal revenue, insurance policies associated with the natural disaster relief efforts or state grant pass-through revenues your agency or institution received from another state agency or institution (Ex: disaster grants received from the Governor’s Office). Direct revenue does not include regular agency receipts that were impacted (Ex: expedited or delayed due to the disaster).

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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