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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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

Our agency receives state appropriations for emergency and disaster remediation/response; therefore, assisting with Hurricane Harvey is business as usual for us. Do we still have to report expenditures as outlined in this fiscal policy and procedure (FPP K.014)? [+]

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

Hundreds of our agency’s FTEs worked overtime to assist with the state’s response to Hurricane Harvey. We will have to enter thousands of lines to comply with the requirement that we report expenditures at the unique vendor number and comptroller object code (object code) level. Can we just enter summary level expenditure transfers for state employee payroll and payroll-related costs? [+]

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.

Are agencies and institutions required to capture benefit-related costs associated with new FTEs hired to assist with Hurricane Harvey-related damages? [+]

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

We are already tracking Hurricane Harvey expenditures using a special code embedded in another accounting system. If an agency can provide whatever information you require, do we have to setup a new PCA group in USAS? [+]

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

This FPP directs agencies and institutions to track expenditures directly related to Hurricane Harvey recovery and relief efforts. Should we also record encumbrances related to the disaster under the disaster PCA and accompanying Hurricane Harvey PCA group? [+]

Yes. All agencies and institutions should encumber funds for Hurricane Harvey-related expenditures using the PCA group outlined in FPP K.014.

Our agency uses a procurement system that interfaces purchase orders with encumbrance transactions in USAS. Do we need to map all open purchase orders in our procurement system to a new PCA for Hurricane Harvey? [+]

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

Should my agency or institution capture all expenditures related to Harvey? For instance, what if our property was damaged by the storm but we did not necessarily participate in disaster response programs? [+]

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.

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