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Coronavirus Federal Relief Funding Accounting Policy for the State of Texas

FPP A.048

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.