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Tracking Expenditures and Revenues Related to Disaster Relief Efforts

FPP K.014

Policy Overview


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.