Appendix F1: Emergency Related Expense Accounting
Protocols and Tracking Procedures

Finance – Guidance for Disaster – (FEMA)

A single cost center has been created to record all emergency recovery expenses:

Emergency Recovery Cost Center
2080-V0010-G0310-NA (12520)

Use: Record all emergency recovery expenses and accumulate documentation to request possible FEMA reimbursement claims.

FEMA tracks loss related disbursements by building so it is critical that the building affected or where the damage or cleanup took place be specified if possible. Create a name tag for the disaster event – Hurricane Lucy for example. Request all vendors performing disaster related work to include this name tag on each invoice, quote and other vendor produced documentation. Contracts, purchase orders and other related documentation should also include the same disaster tag.

Disaster Related Costs are either External or Internal

External Related Costs:

Use the following instructions to capture invoiced disaster related costs according to FEMA claim requirements:

  • The above cost center should be used to record all expenses.
  • All invoices must include the disaster name tag.
  • All invoices must be allocated by building. If a vendor is working at multiple buildings, request that the vendor prepare a separate invoice for each building location.
  • A detailed description of the scope of work performed must be included on the invoice. Invoices should include detailed itemized breakdowns of labor, equipment and materials, including specific dimension of units and unit costs. Lump sum invoices will not be accepted.
  • Employees should be instructed to file “separate” expense reports for any disaster related costs incurred during the loss event and include the name tag for the disaster.
  • If a P-card is used, the disaster name tag should be included on all receipts and can be handwritten by the purchaser. Each description line in the SDOL Report should begin with the name tag for the disaster followed by the description of what was actually purchased.
  • All contracts written must comply with the following guidelines:
    • The name tag for the disaster must be written at the beginning of the scope of work.
      Time and Material contracts are not accepted by FEMA. Therefore, a “not to exceed amount” specifically outlined in the contract is required if a time and material contract is necessary. If a time and material contract is currently in place, amend the contract with “not to exceed amount” language.


Finance – Guidance for Disaster – (FEMA)

External Related Costs (Continued):

  • Request that contractor invoicing follows invoicing guidelines discussed above.
  • Request each layer of Subcontractor invoicing detail from the contractor.

In the event that an emergency situation prevents using the Finance system to create vouchers, prepare a "University of Houston Emergency Accounts Payable Payment Request", completing all appropriate information and indicating the amount of the emergency manual check requested and the local cost center listed above. Following the appropriate description, a summary justification of the emergency purpose must be provided in the "Purpose/Benefit" section.

  • Any relevant additional request form or documentation must be attached to the payment request.
  • Obtain approval of the Vice-President of Administration and Finance or designee
  • A properly approved "University of Houston-Victoria Emergency Accounts Payable Payment Request" is then provided to the Accounts Payable Auditor. The AP Auditor will review for compliance with Policy B-11, "Manually Produced Checks", and will return it to the department submitting the request if the terms of the policy and procedure are not met. If the request appears to be justified, and the documents are in proper order, the General Accounting Manager will make arrangements to have the check prepared by the University of Houston Treasury.
  • When PeopleSoft Financials becomes available, the department will data enter the voucher, upload the supporting documentation and copy of the payment request and obtain electronic approval. The General Accounting Manager will record the manual check to complete the payment process.

Internal Related Costs:

Use the following instructions to capture internal related costs for FEMA claims.

In-House Labor Charges:

  • Utilize the UHV Emergency Related Internal Labor Form. This form is only for hourly employees to record emergency related hours; hours associated with normal duty functions are not recorded on this form.
  • FEMA requires labor to be tracked by building, if possible. The form lists current buildings; hours should be allocated to those specific buildings. A “Campus Wide” line is also included and should be used if hours cannot be allocated to a specific building line. If work is performed at a location that is not listed, please add the building location on the space provided within the form. Additional lines may also be added to record hours worked at the same location, but with different descriptions.
  • To the extent possible, identify/code all labor according to the Labor Codes at the bottom of the form by the category of repair or construction (i.e. Roof, Boiler, Electrical, Plumbing, Etc.).


Finance – Guidance for Disaster – (FEMA)

Internal Related Costs (Continued):

  • Retain a copy of the time card(s) submitted to payroll indicating the total hours worked (straight and overtime) for submission with each Emergency Related Internal Labor Form.
  • Retain Emergency Related Internal Labor Forms and supporting documentation and submit when a designated point of contact for claims for the disaster has been established.