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Coronavirus Relief Federal Funding Accounting Policy for the State of Texas

Issued: May 5, 2020
Updated: Mar. 1, 2024 – View Changes

FPP A.048


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OMB Memorandum M-20-21: “Implementation Guidance for Supplemental Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19)

The Coronavirus Preparedness and Response Supplemental Appropriations Act, 2020 (Public Law 116-123)

The Families First Coronavirus Response Act (FFCRA) (Public Law 116-127)

The Coronavirus Aid, Relief, and Economic Security (CARES) Act (Public Law 116-136)

The Paycheck Protection Program and Health Care Enhancement Act (Public Law 116-139)

USAS Coding Instructions (FPP Q.010)

Tracking Expenditures and Revenues Related to Disaster or Disaster-Related Economic Relief Efforts (FPP K.014)

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

USAS and CAPPS Financials Confidentiality Indicator (FPP E.045)


Contact your appropriation control officer with questions about overall policy guidance, deposit, budgetary or expenditure transfer transactions and exemptions.

Contact your financial reporting analyst with questions about USAS Fund Profile (D23) setup.

Contact your agency’s Level 1 help desk support staff with questions about CAPPS. Authorized Level 1 users may contact the CAPPS help desk for additional support.


Applicable to

State agencies and institutions of higher education.


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.


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This icon indicates information applicable to the Centralized Accounting and Payroll/Personnel System (CAPPS).

Changes to This Document
Date Updates
03/01/2024 Updated to reflect appropriations of the 88th Legislature, Regular Session
12/05/2022 Updated to include interest instructions
09/16/2022 Updated to reflect Infrastructure Investment and Jobs Act funding
04/22/2022 Added Appropriation 21319 information
03/12/2021 Added reporting requirements for HR 133 and HR 1319 funding