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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Notes to SEFA
Note 8: Disaster Grants – Public Assistance (Presidentially Declared Disasters) (CFDA 97.036)

Following a Presidential declaration of a major disaster or an emergency, the Federal Emergency Management Agency (FEMA), Department of Homeland Security (DHS), awards grants to assist with the response to and recovery from disasters. The program provides assistance for debris removal, emergency protective measures and permanent restoration of infrastructure. Disclose the dollar value of funding received under public assistance grant (CFDA 97.036) in SEFA Note 8. The reporting for CFDA 97.036 is not applied retroactively. If the expenditures were reported in the prior year’s SEFA, do not report them again in the current year’s SEFA. Current year expenditures are incurred expenditures already approved by FEMA on a FEMA project worksheet.

Several factors determine if related expenditures of incurred eligible expenditures are reported in Schedule 1A or in SEFA – Note 8.

Record expenditures in SEFA when both:

  1. FEMA has approved the agency’s project worksheet.
  2. The agency has incurred the eligible expenditures. Federal awards expended in years subsequent to the fiscal year in which the project worksheet is approved are recorded in SEFA for those subsequent years.

For example:

  1. If FEMA approves the agency’s project worksheet in fiscal 2016 and the agency incurred eligible expenditures in fiscal 2017, the agency records the eligible expenditures in its fiscal 2017 SEFA.
  2. If the agency incurs eligible expenditures in fiscal 2016 and FEMA approves the agency’s project worksheet in fiscal 2017, the agency records the eligible expenditures in its fiscal 2017 SEFA Note 8 by disclosing the amount (included in SEFA for fiscal 2017) that it had incurred in fiscal 2016.

Sample Disclosure Statement for SEFA Note 8: Disaster Grants – Public Assistance (Presidentially Declared Disasters) (CFDA 97.036)

After a presidentially declared disaster, FEMA provides Disaster Grants – Public Assistance (Presidentially Declared Disasters) (CFDA 97.036) to reimburse eligible costs associated with repair, replacement or restoration of disaster-damaged facilities. The federal government makes reimbursements in the form of cost-shared grants that require state matching funds. In 20CY, FEMA approved $2 million eligible expenditures that were incurred in the prior year. Of this approved amount, FEMA deobligated $1.4 million for a net $554.8 thousand. As of Aug. 31, 20CY, $554.8 thousand approved eligible expenditures were incurred in the prior year and are included in SEFA.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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