Coronavirus Relief Federal Funding Accounting Policy for the State of Texas

Overview

Applicable to

State agencies and institutions of higher education.

Policy

State agencies and institutions of higher education must follow the Federal Funding Accountability and Transparency Act (FFATA) standards, any additional requirements made by the federal awarding agency, and Comptroller’s office guidelines for recording, tracking and reporting of coronavirus relief funds.

Any agency or institution receiving coronavirus relief funds must use Appropriated Fund 0325 unless otherwise exempted.

The disaster-related program cost account (PCA) group for coronavirus disease 2019 (COVID-19) is 20201. Agencies must use this PCA group when recording revenues and expenditures in USAS regardless of appropriated fund used.

Legend

Federal Accountability Standards

Background

The 116th United States Congress enacted the following legislation, and the president signed it into law:

• HR 6074: Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Public Law 116-123).
• HR 6201: Families First Coronavirus Response Act (FFCRA) (Public Law 116-127).
• HR 748: Coronavirus Aid, Relief, and Economic Security (CARES) Act (Public Law 116-136).
• HR 266: Paycheck Protection Program and Health Care Enhancement Act (Public Law 116-139).
• HR 133: Consolidated Appropriations Act, 2021 (Public Law 116-260).

The 117th United States Congress enacted the following legislation, and the president signed it into law:

• HR 1319: American Rescue Plan Act of 2021 (Public Law 117-2).

On April 10, 2020, the Office of Management and Budget (OMB) issued Memorandum M-20-21: Implementation Guidance for Supplemental Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19).

Page 5 of the memorandum states:

This guidance allows agencies and recipients to meet the Coronavirus Relief reporting requirements by utilizing, with minimal modifications, existing reporting requirements within agency financial systems and existing reporting processes under the Federal Funding and Transparency Act (FFATA), as amended by the Digital Accountability and Transparency Act (DATA Act). Once agencies have met the requirements described below, information required to be reported by both agencies and recipients should be publicly available on USASpending.gov. OMB does not expect that additional reporting by agencies or recipients should be necessary to meet the requirements of these sections of the statute.

Comptroller Guidelines for Accounting of Coronavirus Relief Funds

Introduction

State and federal oversight agencies have been assured that coronavirus relief funds will be kept separate in the state of Texas. The Comptroller adopts the following accounting policies to facilitate accountability and transparency for the receipt and use of coronavirus relief funds. Constant compliance with these policies is mandatory.

Note: These guidelines are for the receipt and accounting of all coronavirus relief funds the state has or will receive. These guidelines apply to all coronavirus relief funds, regardless of whether the funds are held inside or outside of the state treasury.

An agency or institution receiving Infrastructure Investment and Jobs Act (IIJA) funds must use the appropriated fund number associated with the federal program the funding is appropriated for. This may be a fund other than appropriated fund 0325. The disaster-related economic relief PCA group for IIJA is 20211. Refer to Tracking Expenditures and Revenues Related to Disaster or Disaster-Related Economic Relief Efforts (FPP K.014) for more information about using PCA groups to track IIJA activity.

Responsiveness

Agencies and institutions should be aware of the significance of these guidelines. The Comptroller’s office cannot overstate the importance of accountability and transparency related to the coronavirus relief funds.

As federal guidance continues to be refined, Comptroller policy will also evolve. Agencies and institutions should expect additional changes in state processes, procedures, reporting and even system requirements as more information becomes available.

Guidelines

Strictly Adhere to Federal Guidelines

State agencies and institutions of higher education must strictly adhere to all guidelines of the OMB, as well as all guidelines issued by the federal agencies disbursing coronavirus relief funds.

Keep Funds Separate

Agencies must keep all coronavirus relief funds separate from other funds unless specifically instructed by the OMB, the Government Accountability Office (GAO), federal agencies or the Comptroller’s office to do otherwise.

Maintain the Highest Level of Internal Controls

Agencies and institutions must maintain the highest level of internal controls possible over the receipt, accounting and distribution of coronavirus relief funds.

Report Waste, Fraud and Abuse

Agencies and institutions must report waste, fraud and abuse of coronavirus relief funds to the appropriate authorities (state, federal, local) immediately on detection.

Maintain Documentation to Support Actions

Agencies and institutions must maintain adequate, descriptive and reliable documentation to support all actions occurring with coronavirus relief funds.

Seek Immediate Guidance

Agencies and institutions that are unclear about the rules and policies surrounding the receipt, tracking, accounting, documenting or reporting of coronavirus relief funds must seek immediate guidance from the federal authorities responsible for issuing the guidance. Agencies and institutions with questions about state requirements must seek immediate guidance from the Governor’s Office, Comptroller's office or Legislative Budget Board, as applicable.

Coronavirus Relief Tracking Requirements

Appropriated Fund 0325 Must Be Used

The Comptroller’s office has established Appropriated Fund 0325, the Coronavirus Relief Fund, to track the federal funds. The fund profile may be viewed in USAS on the Appropriated Fund Profile (D22). Agencies that anticipate receiving coronavirus relief funds in the state treasury must create a Fund Profile (D23) for the Appropriated Fund 0325 according to established guidelines in USAS Coding Instructions. The D23 Funds that infer Appropriated Fund 0325 must also infer GAAP Fund (D24) 0325 and GAAP Fund Type (D21) 01, or 05 depending on the normal operating fund activity of the fund in which the regular benefits were accounted. For more information, contact your financial reporting analyst.

Coronavirus relief funds held outside the state treasury or in Treasury Safekeeping Trust or external federal trust accounts are not required to report through Appropriated Fund 0325.

Expenditure processing exemption from this requirement for coronavirus relief funds in the state treasury may be addressed through the steps outlined in the Expenditure tracking in Appropriated Fund 0325 exemption request section of this document.

Note: If an agency or institution has an existing balance of federal funding that was not granted under coronavirus-related legislation but allows state agencies and institutions to use the funds for coronavirus relief, the agency must deposit the funds in the current depository account — whether an appropriated fund in the state treasury or into a local bank account — but not into Appropriated Fund 0325.

Agencies and institutions must expend such existing funds in fiscal 2020 or later. Federal funding available in prior appropriation years (AYs) must be brought forward into the current period.

Agencies must still use PCA group 20201 when recording revenues and expenditures related to COVID-19 in USAS.

Comptroller Policy Is to Record Revenue and Expenditure Activity Directly in Appropriated Fund 0325

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, additional coding elements must be recorded in USAS.

Under the provisions noted above (and Texas Government Code 403.011), the Comptroller’s office may require agencies to track and report certain financial activity.

All revenue and expenditure activity relating to coronavirus relief funds that flow through the state treasury must process through Appropriated Fund 0325. Limited exceptions may exist only if state law or other processes prohibit the initial use of Appropriated Fund 0325. Subsequent adjustment transactions will be required to reflect the revenue and expenditure activity in Appropriated Fund 0325.

Appropriated Fund 0325 will be established in fiscal and AY 2020 and forward as coronavirus relief funds remain available.

Note: Agencies and institutions may not transfer or deposit any non-coronavirus relief funds into Appropriated Fund 0325.

The disposition of interest earned on balances held in Appropriated Fund 0325 is determined by the federal guidance applicable to the source of the funding. See Earned Federal Funds and Indirect Cost Reimbursements to the General Revenue Fund (APS 023) (FPP A.017) for more information.

Disaster-Related PCA Group Must Be Used

Each agency and institution should associate all coronavirus relief revenue and expenditure activity that flows through the state treasury with the appropriate disaster response PCA group 20201. To do this, establish PCAs that use PCA group 20201. The PCA group 20201 coding may also be used on funds other than Appropriated Fund 0325 indicating state appropriations were used and not federal coronavirus relief funds.

See Tracking Expenditures and Revenues Related to Disaster Relief Efforts (FPP K.014) for additional guidance.

Expenditure Tracking in Appropriated Fund 0325 Exemption Request

For coronavirus relief funds held in the state treasury, Comptroller policy requires all revenue and expenditure activity to be recorded in Appropriated Fund 0325. In limited circumstances and only on written request from an agency or institution receiving coronavirus relief funds, an exemption from this requirement may be granted by the Comptroller’s office to exclude the recording of expenditure activity in Appropriated Fund 0325. The written exemption request should include supporting justification describing the undue hardship on the agency’s or institution’s resources.

Any exemption request submitted must include:

• Identification of the affected coronavirus relief federal program.
• Acknowledgment of the transparency and accountability requirements at the state and federal level.
• Full description of the program or technical limitation preventing the recording of expenditure activity within Appropriated Fund 0325.
• Estimate of resource time and cost required to comply with the stated policy.
• Acknowledgment that the agency or institution is prepared to provide coronavirus relief related expenditure detail on request to comply with all state and federal reporting and auditing requirements.
• A detailed sample report demonstrating how coronavirus relief expenditures are uniquely identified at the agency or institution level.
  –and–
• The agency or institution head’s signature on the exemption request.

Agencies and institutions must ensure all coronavirus relief related expenditures remain uniquely identified in their internal accounting system if they are not tracked separately in USAS. Exempted agencies and institutions must continue to record all coronavirus relief federal revenue and coronavirus relief related pass-through amounts received in Appropriated Fund 0325 in USAS.

If the exemption request meets the requirements set forth above and the request is approved by the Comptroller’s office, then coronavirus relief funds received within Appropriated Fund 0325 may be transferred to another fund in the state treasury to allow for coronavirus relief related expenditure activity.

Receiving Coronavirus Relief Funds

Record on the Day Funds Are Received

All coronavirus relief funds received in the state treasury must be recorded in Appropriated Fund 0325 on the day the funds are received. Usual deposit rules apply.

Example for Deposit and Budget Authority of Coronavirus Relief Funds Into Appropriated Fund 0325

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
D, F	2, 8	195/Record Deposit of Revenue in Treasury	Determined by agency	3XXX*	Determined by agency**	0325	Determined by agency
A	1	006/Adjust Expenditure Budget	Determined by agency	7000	Determined by agency	0325	Determined by agency
A	1	009/Adjust Revenue Budget	Determined by agency	3XXX*	Determined by agency	0325	Determined by agency

* 3XXX is the appropriate federal receipt comptroller object.

** PCA should infer the disaster response PCA group 20201.

Note: Coronavirus relief funds may not be deposited or transferred to appropriation years before AY 2020.

Make Correcting Entries Within Three Business Days

If coronavirus relief funds have been deposited in error into a state treasury fund other than Appropriated Fund 0325, correcting entries must be made to show revenue in Appropriated Fund 0325. Correcting entries must be made within three business days of the original deposit.

Example to Correct Deposit of Coronavirus Relief Funds Into Appropriated Fund 0325

Note: These actions may require appropriate budget entries.

Reversal of Original Deposit

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 XXXX	Original fund

Transfer Coronavirus Relief Funds Into Appropriated Fund 0325

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
J	2, 8	195/Record Deposit of Revenue in Treasury	Determined by agency	3XXX*	Determined by agency**	0325	Determined by agency

* 3XXX is the appropriate federal receipt comptroller object.

** PCA should infer the disaster response PCA group 20201.

Note: This example shows T-code 195/195R, but if another T-code was used to make the original deposit, reverse the original T-code and use T-code 195 to transfer to Appropriated Fund 0325. Once the correcting entry is processed, budget entries may be required. See the “Example for deposit and budget authority of coronavirus relief funds into Appropriated Fund 0325” for more information.

Pass-Through in Appropriated Fund 0325

Pass-through of coronavirus relief funds to other state agencies must occur in Appropriated Fund 0325. See RTI Tables for Interfund/Interagency Transactions in Reporting Requirements for the Annual Financial Reports of State Agencies and Universities for additional information on recurring transaction indices (RTIs) and pass-through requirements.

Example for Pass-Through From Transferring Agency to Receiving Agency

Agency Transferring Funds

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
T	4	274/RTI – Estab Pass-Thru Accr'd Expend	Determined by agency	7971, 7978	Determined by agency*	0325	Determined by agency

* The PCA should infer the Disaster PCA Group 20201.

Agency Receiving Funds (System Generated)

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
G	W	273/RTI – Accrued Pass-Thru Rev	Determined by agency	3971, 3978	Determined by agency*	0325	Determined by agency

* The PCA should infer the disaster PCA group 20201.

Direct Disbursement of Coronavirus Relief Funds

Note: This section applies to all expenditures of coronavirus relief funds when the expenditure of the funds occurs after the coronavirus relief funds are received in the state treasury.

Make Payments Directly Whenever Possible

Agencies should make every effort to make payments directly from Appropriated Fund 0325 whenever possible.

Example for Payment of Expenditures

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
1, 2, 9	4	225/Establish Voucher Payable	Determined by agency	Determined by agency	Determined by agency*	0325	Determined by agency

* The PCA should infer the disaster PCA group 20201.

Reimbursement of State Expenditures With Coronavirus Relief Funds

Reimbursements to Be Made on an Exception Basis Only

As stated earlier, agencies must make every effort to make payments directly from Appropriated Fund 0325. Limited exceptions may exist only if state law or other processes prohibit the initial use of Appropriated Fund 0325. Reimbursements of state expenditures with coronavirus relief funds should be on an exception basis only.

Note: This section applies to all expenditures of coronavirus relief funds when the expenditure of the funds occurs before the coronavirus relief funds are received in the state treasury.

Expenditure Transfer Voucher Requirements

Agencies should make every effort to make payments directly from Appropriated Fund 0325 when possible. However, if agencies have already made expenditures from state funds that will be reimbursed with coronavirus relief funds, agencies must process expenditure transfer vouchers (ETVs) to initiate the reimbursement of state funds with coronavirus relief funds:

1. Each ETV must be processed within three business days of the coronavirus relief reimbursement being deposited in Appropriated Fund 0325.
   –and–
2. Each ETV must itemize each actual comptroller object and each payee who received a payment.

Note: If the payee is confidential, the confidential indicator must be correctly entered in USAS. If the original payment was marked as confidential, any ETV transaction moving the expense must be marked as confidential 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 confidential indicator marked appropriately. The Balanced JV Transaction Entry (509) screen is not available for this activity. See USAS and CAPPS Financials Confidentiality Indicator (FPP E.045) for more information.

Summary Expenditure Transfer Voucher Requirements

The Comptroller’s office will allow certain entitlement programs, programs with statutory restrictions or any other federal programs with confidentiality requirements to process the original payment from non-coronavirus relief funding sources. To transfer these expenses to Appropriated Fund 0325, the expenditure transfer process may be done at a summary vendor level while using each specific comptroller object. Summary vendor number 31001035695 must be used, or a federal program specific summary vendor number (if established) may be used. The summary transfer should be done as soon as administratively possible, but may occur not later than 10 days after month end. Refer to the transfer steps below for the processing sequence.

The Comptroller’s office will allow administrative costs (such as time and labor), when allowed by federal program, to process the original payment from non-coronavirus relief funding sources. To transfer these expenses to Appropriated Fund 0325, a cost allocation of the administrative cost may be done at a summary level while using each specific comptroller object. Summary vendor number 31001035695 must be used. The summary transfer should be done as soon as administratively possible, but may occur not later than 10 days after month end. Refer to the transfer steps below for the processing sequence.

The agency must receive approval from the Comptroller’s office before performing the summary level expenditure transfer vouchers. Any exemption request submitted must include:

• Identification of the affected coronavirus relief federal program.
• Acknowledgment of the transparency and accountability requirements at the state and federal level.
• Full description of the program or technical limitation preventing the recording of expenditure activity in Appropriated Fund 0325.
• Estimate of resource time and cost required to comply with the stated policy.
• Acknowledgment that the agency or institution is prepared to provide coronavirus relief related expenditure detail on request to comply with all state and federal reporting and auditing requirements.
• A detailed sample report demonstrating how coronavirus relief expenditures are uniquely identified at the agency or institution level.
  –and–
• The agency or institution head’s signature on the exemption request.

Example of Expenditure Transfer From Non-Coronavirus Relief Fund Into Appropriated Fund 0325

Transfer of Original Expenditure

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
J, K	4, 8	407/Expenditure Transfer-Out	Determined by agency	Determined by agency	Determined by agency	XXXX	Determined by agency

Transfer Expenditure Into Appropriated Fund 0325

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
J, K	4, 8	408/Expenditure Transfer-In	Determined by agency	Determined by agency	Determined by agency*	0325	Determined by agency

*The PCA should infer the disaster PCA group 20201.

Cash Transfer Requirements

Note: This section is not applicable to all agencies. Contact your appropriation control officer before attempting these transactions.

Agencies may process cash transfers to other appropriated funds only if state law or existing processes do not permit payments to be directly made from Appropriated Fund 0325 or if an exemption request, as described earlier, has been approved. Agencies may not transfer coronavirus relief funds to non-coronavirus relief funds more than three business days before distribution is expected.

For agencies temporarily processing coronavirus relief expenses outside of Appropriated Fund 0325:

1. Agencies must establish one or more new agency funds through the D23 profile in USAS that maintain the cash separately from non-coronavirus relief cash.
   –and–
2. Agencies must process ETVs to record the expenditures under Appropriated Fund 0325:
   • Each ETV must be processed within three business days of the expenditure being made unless summary expenditure transfers are allowed as described above.
     –and–
   • Each ETV must itemize each actual comptroller object and each payee who received a payment unless summary expenditure transfers are allowed as described above. Remember, if the payee is confidential, then the confidential indicator must be correctly entered in USAS.

Example for Transfer of Cash to Non-Coronavirus Relief Fund When Original Payment of Expenditures Occurs, Then Reverse Cash Transfer and Move Expenditure via ETV to Appropriated Fund 0325

Transfer Cash to Other Non-Coronavirus Relief Fund

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
J	5, 2, 8	403/Cash Transfer-In	Determined by agency	Determined by agency	Determined by agency	XXXX	Determined by agency
J	5, 2, 8	404/Cash Transfer-Out	Determined by agency	Determined by agency*	Determined by agency	0325	Determined by agency

*The PCA should infer the disaster PCA group 20201.

Establish Budget Authority in a Non-Coronavirus Relief Fund

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
A	1	006/Adjust Expenditure Budget	Determined by agency	7000	Determined by agency	XXXX	Determined by agency
A	1	009/Adjust Revenue Budget	Determined by agency	Determined by agency	Determined by agency	XXXX	Determined by agency

Pay Expenditures From Other Non-Coronavirus Relief Fund

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
1, 2, 3, 9, T	4	225/Establish Voucher Payable	Determined by agency	Determined by agency	Determined by agency	XXXX	Determined by agency

Reverse Transfer From Non-Coronavirus Relief Fund to Appropriated Fund 0325

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
J	5, 2, 8	403R/Cash Transfer-In	Determined by agency	Determined by agency	Determined by agency	XXXX	Determined by agency
J	5, 2, 8	404R/Cash Transfer-Out	Determined by agency	Determined by agency	Determined by agency*	0325	Determined by agency

*The PCA should infer the disaster PCA group 20201.

Transfer of Original Expenditure

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
J, K	4, 8	407/Expenditure Transfer-Out	Determined by agency	Determined by agency	Determined by agency	XXXX	Determined by agency

Transfer Expenditure Into Appropriated Fund 0325

Note: Agencies must ensure the confidential indicator is set appropriately to flag confidential activity. Batch Type 8 is not available if the CONF field requires input. See USAS and CAPPS Financials Confidentiality Indicator (FPP E.045) for additional information.

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
J, K	4, 8	408/Expenditure Transfer-In	Determined by agency	Determined by agency	Determined by agency*	0325	Determined by agency

*The PCA should infer the disaster PCA group 20201.

Reverse Budget Authority in a Non-Coronavirus Relief Fund

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
A	1	009R/Adjust Revenue Budget	Determined by agency	Determined by agency	Determined by agency	XXXX	Determined by agency
A	1	006R/Adjust Expenditure Budget	Determined by agency	7000 by agency	Determined by agency	XXXX	Determined by agency

Example for Transfer of Cash to Non-Coronavirus Relief Fund When Original Payment of Expenditures Occurs and Approved Exemption Request Allows Coronavirus Relief Expenditures to Remain Outside of Appropriated Fund 0325

Transfer Cash to Other Non-Coronavirus Relief Fund

Doc Type	Batch Type	T-Code/Title	Appropriation	Comptroller Object	PCA	Appd Fund	Fund
J	5, 2, 8	403/Cash Transfer-In	Determined by agency	Determined by agency	Determined by agency	XXXX	Determined by agency
J	5, 2, 8	404/Cash Transfer-Out	Determined by agency	Determined by agency*	Determined by agency	0325	Determined by agency

*The PCA should infer the disaster PCA group 20201.

Note: Agencies experiencing cash flow issues related to these entries should contact their appropriation control officer.

Reporting Requirements for Consolidated Appropriations Act, 2021 (HR 133) Funding

Appropriation 20133 Must Be Used

The Comptroller will establish Appropriation 20133 for agencies and institutions that anticipate receiving coronavirus relief funds authorized by the Consolidated Appropriations Act, 2021 (HR 133). All revenue and expenditure activity relating to HR 133 funds that flow through the state treasury must be processed in Appropriation 20133. Contact your appropriation control officer to request activation of Appropriation 20133.

ALN Tracking by Program Cost Account

To allow the Comptroller to manage cash flows and monitor state revenue balances, agencies and institutions must create a program cost account (PCA) that infers Appropriation 20133 for each ALN number for grants and awards authorized by HR 133. All revenue and expenditure activity relating to HR 133 funds that flow through the state treasury must be processed with the activity for each ALN inferred under a single PCA.

To assist with tracking, agencies and institutions must include the five-digit ALN number at the beginning of the TITLE field on the 26 Program Cost Account Profile.

The disaster-related PCA group 20201 must also be included for tracking purposes for each new PCA established.

Note: Benefits paid from HR 133 funds must use a PCA that includes the ALN number in the PCA title even though payments will be made from the benefit appropriations and not from Appropriation 20133.

ALN Tracking by Program Cost Account Exemption Request

For coronavirus relief funds authorized by HR 133 and held in the state treasury, Comptroller policy requires all revenue and expenditure activity for each ALN to be recorded under a single PCA. In limited circumstances and only on written request from an agency or institution, the Comptroller’s office may grant an exemption allowing the agency or institution to omit the recording of revenue and expenditure activity by PCA. The written exemption request should include supporting justification describing the undue hardship on the agency’s or institution’s resources.

An exemption request must include:

• Identification of the affected federal coronavirus relief program.
• Acknowledgment of the transparency and accountability requirements at the state and federal level.
• Full description of the program or technical limitation preventing the recording of HR 133 activity by PCA for each ALN awarded.
• Estimate of resource time and cost required to comply with the policy.
• Acknowledgment that the agency or institution is prepared to provide detailed activity by ALN for HR 133 funding on request to comply with all state and federal reporting and auditing requirements.
• A detailed sample report demonstrating how HR 133 funding is uniquely identified at the agency or institution level.
  – and –
• The agency or institution head’s signature on the exemption request.

Agencies and institutions must ensure all expenditures related to coronavirus relief remain uniquely identified in their internal accounting system if they are not tracked separately in USAS. Exempted agencies and institutions must continue to record all federal coronavirus relief revenue and all pass-through amounts related to coronavirus relief received in Appropriated Fund 0325, and continue to record all amounts authorized by HR 133 in Appropriation 20133 in USAS.

Reporting Requirements for American Rescue Plan Act of 2021 (HR 1319) Funding

Appropriation 21319 and the Applicability of the General Appropriations Act (GAA), Article IX, Section 13.01, 87th Legislature, Regular Session

For federal relief funds authorized by the American Rescue Plan Act of 2021 (HR 1319) deposited to the state treasury before the adjournment of the 87th Legislature, Regular Session, the Comptroller has established Appropriation 21319. All revenue and expenditure activity relating to these HR 1319 funds must be processed in Appropriation 21319. Contact your appropriation control officer (ACO) to request activation of Appropriation 21319.

The GAA, Article IX, Section 13.01 requires funds received from HR 1319 for the Coronavirus State Fiscal Recovery Fund (CSFRF), Coronavirus Capital Projects Fund (CCPF), and any federal funds made available under the American Jobs Act or similar federal legislation enacted after the 87th Legislature, Regular Session, to be appropriated by the Legislature.

Senate Bill 8, 87th Legislature made supplemental appropriations in accordance with this requirement. Refer to the SB 8 LBB ABEST/USAS Crosswalk provided by your ACO for appropriation number assignments and refer to Processing Supplemental Appropriations and Reductions (FPP A.047) for more information such as appropriation effective dates and procedures regarding accruals and encumbrances for appropriations made by Senate Bill 8.

Appropriation 21319 and the Applicability of the GAA, Article IX, Section 13.01, 88th Legislature, Regular Session

For federal relief funds authorized by the American Rescue Plan Act of 2021 (HR 1319) held in the state treasury and awarded during the 88th Legislature, the Comptroller has established Appropriation 21319. All revenue and expenditure activity relating to these HR 1319 funds must be processed in Appropriation 21319. Contact your ACO to request activation of Appropriation 21319.

ALN Tracking by Program Cost Account

To allow the Comptroller to manage cash flows and monitor state revenue balances, agencies and institutions must create a PCA that infers Appropriation 21319, or the appropriation number assigned by your ACO for appropriations made by SB 8, for each Assistance Listing Number (ALN) for grants and awards authorized by HR 1319. (ALNs were formerly known as Catalog of Federal Domestic Assistance [CFDA] numbers.) All revenue and expenditure activity relating to HR 1319 funds that flow through the state treasury must be processed with the activity for each ALN inferred under a single PCA.

To assist with tracking, agencies and institutions must include the five-digit ALN number at the beginning of the TITLE field on the 26 Program Cost Account Profile.

The disaster-related PCA group 20201 must also be included for tracking purposes for each new PCA established.

Note: Benefits paid from HR 1319 funds must use a PCA that includes the ALN number in the PCA title even though payments will be made from the benefit appropriations and not from Appropriation 21319.

ALN Tracking by Program Cost Account Exemption Request

For relief funds authorized by HR 1319 and held in the state treasury, Comptroller policy requires all revenue and expenditure activity for each ALN to be recorded under a single PCA. In limited circumstances and only on written request from an agency or institution, the Comptroller’s office may grant an exemption allowing the agency or institution to omit the recording of revenue and expenditure activity by PCA. The written exemption request should include supporting justification describing the undue hardship on the agency’s or institution’s resources.

An exemption request must include:

• Identification of the affected federal coronavirus relief program.
• Acknowledgment of the transparency and accountability requirements at the state and federal level.
• Full description of the program or technical limitation preventing the recording of HR 1319 activity by PCA for each ALN awarded.
• Estimate of resource time and cost required to comply with the policy.
• Acknowledgment that the agency or institution is prepared to provide detailed activity by ALN for HR 1319 funding on request to comply with all state and federal reporting and auditing requirements.
• A detailed sample report demonstrating how HR 1319 funding is uniquely identified at the agency or institution level.
  – and –
• The agency or institution head’s signature on the exemption request.

Agencies and institutions must ensure all expenditures related to coronavirus relief remain uniquely identified in their internal accounting system if they are not tracked separately in USAS. Exempted agencies and institutions must continue to record all federal coronavirus relief revenue and all pass-through amounts related to coronavirus relief received in Appropriated Fund 0325, and continue to record all amounts authorized by HR 1319 in Appropriation 21319 in USAS.

Additional Reporting Requirements

More Data May Be Required in the Future

Agencies and institutions receiving coronavirus relief funds may be asked to provide additional data to the Comptroller’s office relating to the use of the funds for further accountability and transparency reporting.

The Comptroller’s office may issue further instructions about reporting coronavirus relief program detail in the future. The Comptroller’s office may request information that is similar to, or supportive of, information that is concurrently being requested by federal agencies.

Begin Planning Now

Agencies and institutions must begin planning now for how they would provide additional information and/or information on a more frequent basis to the Comptroller’s office, if additional reporting requirements are mandated in the future.

Frequently Asked Questions (FAQs)