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Coronavirus Relief Federal Funding Accounting Policy for the State of Texas

FPP A.048

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.