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Coronavirus Relief Federal Funding Accounting Policy for the State of Texas

FPP A.048

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.