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Susan Combs•Texas Comptroller of Public Accounts

American Recovery and Reinvestment Act of 2009 (ARRA) Federal Stimulus Funding Accounting Policy for the State of Texas

Issued: April 13, 2009
Updated: Dec. 9, 2011 – View Changes

FPP J.004

Details

View entire document

Calendar

Sept. 30, 2013
Deadline to Complete Most ARRA Projects

Resources

Contacts

Please contact your cognizant federal agency if you have questions about the 2013 deadline to complete projects.

Please direct questions about overall policy guidance to Kevin Klein at kevin.klein@cpa.state.tx.us or (512) 463-4495.

Expenditure tracking in fund 0369 exemption and summary expenditure transfer requests should be submitted to texas.stimulus@cpa.state.tx.us.

For questions about USAS Fund Profile (D23) set up, please contact your financial reporting analyst.

For questions about deposit, budgetary or expenditure transfer transactions and USAS grant and project profile set up, please contact your appropriation control officer.

Overview

Applicable to

State agencies and institutions of higher education.

Policy

State agencies and institutions of higher education must follow the federal accountability and transparency standards and Comptroller’s office guidelines for recording, tracking and reporting of ARRA funds.

Any agency or institution receiving ARRA funds must use Appropriated Fund 0369 unless otherwise exempted.

The grant information and project information is optional, but may be used to provide additional detail via the Uniform Statewide Accounting System (USAS) or external systems.

Note: The Office of Management and Budget (OMB) has issued Memorandum M-11-34: “Accelerating Spending of Remaining Funds from the American Recovery and Reinvestment Act for Discretionary Grant Programs” PDF. This guidance outlines important deadlines:

  • Subject to certain exceptions, federal agencies were directed to:
    • establish aggressive targets, consistent with programmatic objectives, for spending remaining funds and
    • complete discretionary grant programs (including formula grant programs that received discretionary funding) by Sept. 30, 2013.
  • After that deadline, OMB directed federal agencies to reclaim funds to the extent permitted by law.
  • Federal agencies must submit waiver requests by Sept. 30, 2012, for discretionary grant funds where contractual commitments, complex environmental review, long-term program design or other special circumstances prevent adjusting the timeline. Waivers will be granted only due to compelling legal, policy or operational challenges.

Please contact your cognizant federal agency if you have questions about the 2013 deadline to complete projects.

Changes to this Document
12/09/2011 Added notebox on 2013 deadline for the completion of projects.
06/10/2010 Added requirement that ETVs be marked confidential and clarified Comptroller Transparency Reporting.

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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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