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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Tracking Expenditures and Revenues Related to Natural Disaster Relief Efforts

FPP K.014

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 natural disaster relief efforts will be the four-digit fiscal year of the event plus the sequential occurrence of the event. For example, Hurricane Harvey’s initial impact on the state began in late August of fiscal 2017 and was the first disaster event of the fiscal year. Therefore, the PCA Group for Hurricane Harvey will be 20171. In the 50 character length Title field, after an agency-determined description, add the name of the disaster event, Ex: “Disaster Response – Hurricane Harvey”.

Note: 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.

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 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.

For Hurricane Harvey tracking, agencies may start following this new policy as soon as administratively possible to record new disaster response financial activity or to begin performing prior period activity adjustments. All prior period adjustments must be completed by Jan. 31, 2018.

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 once a disaster response financial activity reporting effective date has been determined to enable complete reporting of disaster response financial activity. 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

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

K 4, 8 408/Expenditure
Transfer-In
Same Same Determined by Agency** Same Same

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).

CAPPS logo

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
* The PCA Group must be inferred by the PCA.
J 2, 8 195/Record Deposit of Revenue in Treasury Same Same Determined by Agency* Same Same

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 logo

CAPPS agencies can send transactions through CAPPS or make the USAS transaction directly in USAS. CAPPS agencies making the above entry directly in USAS will need to create a GL journal using a manual T-code in CAPPS. 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.

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