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Tracking Expenditures and Revenues Related to Disaster Relief Efforts

Issued: Dec. 11, 2017
Updated: Sept. 3, 2020 View Changes

FPP K.014

Overview

Applicable to

State agencies and institutions of higher education with funds in the state’s treasury related to significant disaster relief efforts.

Policy

The Texas Comptroller of Public Accounts, under the authority of Texas Government Code 403.011 and the General Appropriations Act (GAA), requires state agencies and institutions of higher education to use additional Uniform Statewide Accounting System (USAS) coding requirements to ensure proper tracking of expenditures and revenues directly related to significant disaster relief efforts.

Legal citation

Texas Government Code, Section 403.011; General Appropriations Act (GAA), Article IX, Section 13.04, 86th Legislature, Regular Session.

Legend

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This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Calendar

Effective Jan. 1, 2018

Policy Overview

Introduction

The Comptroller’s office, as the sole accounting officer of the state per Texas Government Code 403.011, oversees and manages the state’s fiscal concerns as required by law.

In addition, the GAA, Article IX, Section 13.04 states:

It is the intent of the legislature, that in the event 10 or more state agencies are awarded, by the United States government, a combined amount greater than or equal to $1 billion in federal stimulus funds or other one-time allocations appropriated through legislation separate from the annual federal appropriations bills, the Comptroller shall set state reporting standards and timelines, including performance benchmarks, for all affected agencies, including institutions of higher education, that align with any related federal reporting requirements.

To facilitate the accountability and transparency for expenditure and revenue activity related to disaster relief efforts, an additional coding element must be recorded in USAS for this activity.

Under the provisions noted above, the Comptroller’s office may initiate a requirement to track and report certain financial activity.

Refer to Accounting for Disaster Relief Efforts (FPP K.011) for additional information on managing disaster related activity.

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 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.

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 disaster relief efforts or state grant pass-through revenues your agency or institution received from another state agency or institution (for example, disaster grants received from the governor’s office). Direct revenue does not include regular agency receipts that were impacted (for example, expedited or delayed due to the disaster).

Agency Requirements

Introduction

To track the direct costs associated with your agency or institution’s disaster response, agencies and institutions must use the USAS PCA Group field on the USAS 26 Program Cost Account Profile. If your agency or institution already segregates your disaster response financial activity at the PCA level, then no revenue or expenditure transfers will be required. However, your agency or institution must add a PCA group to your existing Program Cost Account Profile(s). If your agency or institution has multiple PCAs that are uniquely tracking your disaster activity due to multiple appropriations, methods of finance or other agency-defined requirements, the PCA group must be added to all of these identified PCAs.

If your agency or institution does not segregate your disaster response financial activity at the PCA level in USAS, then revenue and expenditure transfers will require a new PCA(s) unique to disaster response tracking that contains a PCA group to identify the appropriate costs and receipts.

Establish and Update Required USAS Profiles

Agencies tracking disaster response financial activity must establish a USAS D19 PCA group profile. The coding scheme used to track significant disaster relief efforts will be the four-digit fiscal year of the event plus the sequential occurrence of the event. Consult with your Appropriation Control Officer prior to establishing a PCA group for disaster tracking. As a result of the Comptroller-defined USAS D19 PCA group schema to track an agency or institution’s disaster response, agencies and institutions must refrain from establishing D19 profiles where the first four digits are a fiscal year.

Disaster Response PCA Group Title Field Effective Start Date
Hurricanes Marco and Laura 20203

In the 50-character length Title field, after an agency-determined description, add the name of the disaster event.

Example: “Disaster Response – Hurricanes Marco/Laura”

08/23/20
Hurricane Hanna 20202

In the 50-character length Title field, after an agency-determined description, add the name of the disaster event.

Example: “Disaster Response – Hurricane Hanna”

07/25/20
Coronavirus disease 2019
(COVID-19)
20201

In the 50-character length Title field, after an agency-determined description, add the name of the disaster event.

Example: “Disaster Response – COVID-19”

03/13/20

Existing Disaster Response PCAs

Agencies and institutions must associate the newly defined D19 PCA group code on existing USAS 26 Program Cost Account Profiles that were previously established to track unique disaster response financial activity. To associate the new PCA group code to USAS 26 Program Cost Account profiles:

  • Recall the existing profile(s)
  • Enter C in the ACTION field
  • Add the Comptroller defined five-digit PCA group code
  • Press F6 to process

No additional actions are required from your agency or institution. Agencies or institutions should continue processing expenditure and revenue activity under your existing policies and processes using the previously established PCA(s), which now infer a PCA group.

New Disaster Response PCAs

If your agency or institution is establishing a new USAS 26 Program Cost Account Profile(s) to track unique disaster response financial activity, ensure the newly defined D19 PCA group code is added to the new record(s). All other USAS 26 Program Cost Account Profile elements must be added using USAS Coding Instruction guidelines.

Record Current Expenditure and Revenue Activity Directly in Unique Disaster Response PCA(s)

All disaster response financial activity that flows through the state’s treasury must process in USAS with a PCA that has an associated PCA group.

Direct revenues your agency or institution received as state grant pass-through revenue from another state agency or institution must be recorded in the same appropriated fund as the appropriated fund from which the grants were made.

Note: The effective date to begin recording disaster response financial activity is determined by the Comptroller’s office.

Prior Period Expenditure Activity Adjustments

If your agency or institution processed direct expenses and did not segregate your disaster response financial activity at the PCA level, then expenditure transfers will require one or more new PCAs unique to disaster response tracking.

The Comptroller’s office will allow the expenditure transfer process to be summarized at the unique vendor number and comptroller object code level. Maintaining the vendor number in the expenditure transfer process is important to ensure the integrity of the data that may be subsequently reported to interested parties. Expenditure transfers must be done as soon as administratively possible. The Comptroller’s office may determine the due date for expenditure transfers. Refer to the transfer steps below for the processing sequence.

Transfer out from Original Expenditure PCA*

Doc Type Batch Type T-Code/Title Appropriation Comptroller Object PCA Appd Fund Fund
K 4, 8 407/Expenditure
Transfer-Out
Original Appropriation Original Comptroller Object Original PCA Original Fund Original Fund

Transfer into Disaster Tracking PCA*

Doc Type Batch Type T-Code/Title Appropriation Comptroller Object PCA Appd Fund Fund
K 4, 8 408/Expenditure
Transfer-In
Same Same Determined by Agency** Same Same

* Expenditure transfers must be at the unique vendor number and comptroller object code level.
** The PCA group must be inferred by the PCA.

Note: If the original payment was marked as confidential or as containing some confidential information, any expenditure transfer voucher (ETV) transaction moving the expense must be similarly marked to maintain the confidential designation. To process an ETV, the Pre-Enc/Enc/Expend Transaction Entry (505) screen or the USAS detail transaction input record via electronic batch input file may be used with the appropriate confidential indicator marked. The Balanced JV Transaction Entry (509) screen is not available for this activity. See USAS and CAPPS Financials Confidentiality Indicator (FPP E.045).

Note: If your agency or institution is transferring expenditures related to state employee payroll, travel or benefits, you may do so at a summary level by comptroller object using T-codes 408/407 and a summary comptroller object that applies to the aggregate expenditure (salary, overtime pay, travel, etc.). The vendor number for authorized summary-level expenditure transfers is 31001035695.000, Summary Cost Allocation Transfers. Expenditures for contractor labor or services not performed by state employees must be reported at the vendor number and comptroller object level.

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CAPPS agencies create the expenditure transfer by entering a voucher in CAPPS. The vendor ID from the original transaction is used on the expenditure transfer voucher. The accounting entry template for T-code 408 is used and a descriptive legal text entered to document the reason for the correction. For questions, contact your agency’s Level 1 help desk support staff. Authorized Level 1 users may contact the CAPPS help desk for additional support.

Prior Period Revenue Activity Adjustments

If your agency or institution received direct revenues and did not segregate your disaster response financial activity at the PCA level, then revenue transfers will require one or more new PCAs unique to disaster tracking. Refer to the transfer steps below for the processing sequence.

Transfer out from Original Deposit PCA

Doc Type Batch Type T-Code/Title Appropriation Comptroller Object PCA Appd Fund Fund
J 2, 8 195R/Record Deposit of Revenue in Treasury Original Appropriation Original Comptroller Object Original PCA Original Fund Original Fund

Transfer into Disaster Response Tracking PCA

Doc Type Batch Type T-Code/Title Appropriation Comptroller Object PCA Appd Fund Fund
J 2, 8 195/Record Deposit of Revenue in Treasury Same Same Determined by Agency* Same Same
* The PCA Group must be inferred by the PCA.

Note: The example above shows T-code 195/195R, but if another T-code was used to make the original deposit, reverse the original T-code and use the same T-code to transfer to the disaster tracking PCA. Consult with your appropriation control officer if operating transfers are used to finance a collected appropriation.

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CAPPS agencies enter these transactions with a GL journal in CAPPS and the appropriate T-code. For questions, contact your agency’s Level 1 help desk support staff. Authorized Level 1 users may contact the CAPPS help desk for additional support.

Changes to this Document
Date Updates
09/03/2020 Added PCA group for Hurricanes Marco and Laura
08/05/2020 Added Effective Start Date column to USAS profiles table
07/28/2020 Added PCA group for Hurricane Hanna
03/31/2020 Added note to reflect vendor number change to Comptroller-assigned TIN
03/17/2020 Removed Hurricane Harvey FAQs and added PCA group for COVID-19 (coronavirus)
01/08/2018 Add FAQs to address reporting questions
12/11/2017 Added procedure to track expenditures and revenues related to significant natural disaster relief efforts