Tracking Expenditures and Revenues Related to Disaster or Disaster-Related Economic Relief Efforts

Agency Requirements

Introduction

To track the direct costs associated with your agency’s or institution’s disaster response, or to account for activity associated with disaster-related economic relief funds, 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 such 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 such financial 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 this 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 financial activity associated with disaster response, or accounting for disaster-related economic relief funds, must establish a USAS D19 PCA group profile. The coding scheme used to track significant disaster or disaster-related economic relief will be the four-digit fiscal year of the event plus the sequential occurrence of the event. Consult your appropriation control officer before establishing a PCA group for disaster or disaster-related economic relief fund 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 not establish D19 profiles whose first four digits are a fiscal year.

Disaster Event or Related Economic Relief Funding	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
Infrastructure Investment and Jobs Act (IIJA)	20211	In the 50-character length `TITLE` field, after an agency-determined description, add the name of the federally funded act. Example: “Federal Funds – IIJA”	11/15/21

Existing Disaster Response or Disaster-Related Economic Relief 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 financial activity associated with disaster response or disaster-related economic relief funding. 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 or Disaster-Related Economic Relief PCAs

If your agency or institution is establishing a new USAS 26 Program Cost Account Profile(s) to track financial activity associated with disaster response or disaster-related economic relief funding, 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 or Disaster-Related Economic Relief PCA(s)

All financial activity associated with disaster response or disaster-related economic relief funding that flows through the state 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 the grants were made from.

Note: The effective date to begin recording disaster response or disaster-related economic relief 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 or disaster-related economic relief 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.

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 or disaster-related economic relief financial activity at the PCA level, then revenue transfers will require one or more new PCAs unique to disaster or disaster-related economic relief 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.

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.