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Tracking Expenditures and Revenues Related to Natural Disaster Relief Efforts

FPP K.014

Frequently Asked Questions (FAQs)

Responding to Emergencies and Disasters as Part of Normal Operations

Yes, but only for special expenditures directly related to Hurricane Harvey.

Ex: If a state agency or institution of higher education spends $100 of its state appropriations as follows: (a) $50 on current staff salary, (b) $10 on current staff overtime related to Hurricane Harvey, (c) $40 on materials for Harvey cleanup. Then, $50 ($10 in overtime + $40 in materials) is reportable under FPP K.014. The remaining $50 in current staff salary is excluded because it is a normal operating expense.

Note: An agency or institution must track any disaster-related salary, benefit and overtime salary costs that are eligible for federal reimbursement as specified under the Stafford Act.

Payroll Transactions

All expenditures directly related to Hurricane Harvey should be reported, including costs related to hiring additional FTEs, overtime for current FTEs, travel and supplies. However, if your agency or institution is transferring expenditures related to state employee payroll, travel or benefits, you may do so at summary level by object code using T-codes 408/407 and a summary object code that applies to the aggregate expenditure (salary, overtime pay, travel, etc.). The vendor number for authorized summary-level expenditure transfers is 38880025705, Summary Cost Allocation Transfers.

Expenditures for contractor labor or services not performed by state employees must be reported at the vendor number and object code level.

Yes. To track benefit expenditures associated with salaries paid to employees hired to respond to the disaster, agencies and institutions should establish PCAs that refer to Hurricane Harvey PCA Group 20171 and the salary benefit appropriations. This requirement should only apply to new FTEs hired to respond to Hurricane Harvey, or in circumstances where an agency’s current staff costs are reportable to the federal government for federal aid.

Tracking within Other Accounting Systems

Yes, the Comptroller’s office is tasked with providing “real time” revenue and expenditure data from USAS, the Texas state government’s accounting system of record.

Reporting Disaster-Related Encumbrances

Yes. With respect to the Jan. 31 deadline, prioritize any expenditure transaction vouchers (ETVs) or Hurricane Harvey-related revenue corrections. We advise amending encumbrances after your revenue corrections and/or ETVs are entered. If your agency or institution has not done so already, you should also begin recording new encumbrances using the tracking PCA outlined in this fiscal policy and procedure (FPP K.014).

Disaster Costs Not Related to Disaster Response

Agencies directly impacted by Hurricane Harvey — including repair of damaged agency facilities — should report these expenditures using the coding instructions in this fiscal policy and procedure (FPP K.014). Likewise, insurance proceeds and other revenues attributable to Hurricane Harvey damages should be recorded using Hurricane Harvey PCA Group 20171.

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