Amend HB 160 (house committee printing) by adding the following appropriately numbered SECTION to the bill and renumbering subsequent SECTIONS of the bill accordingly:

SECTION ____.  REPORT ON FEDERAL FUNDS BY LEGISLATIVE BUDGET BOARD. (a) In this section, "COVID-19 relief money" means money received under federal legislation responding to the coronavirus disease (COVID-19) pandemic.

(b)  The Legislative Budget Board, in consultation with the comptroller of public accounts, shall provide, in a publicly available database on the board's Internet website:

(1)  for each political subdivision in this state, an informational listing of all COVID-19 relief money received by the subdivision; and

(2)  for each state agency and each institution of higher education, an informational listing of the following:

(A)  the amount of COVID-19 relief money received by the agency or institution;

(B)  the federal legislation that authorized distribution of COVID-19 relief money to the state, agency, or institution and the state legislation, if applicable, that appropriated the money to the agency or institution;

(C)  an indication of whether the COVID-19 relief money received by the agency or institution was received directly from the federal government, was appropriated to the agency or institution by state legislation, or was provided to the agency or institution by a separate state agency;

(D)  the amount of COVID-19 relief money expended by the agency or institution;

(E)  the allowable uses for which the agency or institution may expend COVID-19 relief money received by the agency or institution and the purposes for which the agency or institution has expended the money;

(F)  the amount of COVID-19 relief money received by the agency or institution:

(i)  which the agency or institution has not expended; and

(ii)  which the agency or institution may expend without further appropriation; and

(G)  the time frame during which COVID-19 relief money received by the agency or institution was expended by the agency or institution, including the remaining time in which the agency or institution may expend the money without further appropriation.

(c)  It is the intent of the legislature that information required to be provided in a publicly available database on the Legislative Budget Board's Internet website under Subsection (b) of this section must be updated not less than once during each fiscal quarter and once on the first day of each fiscal quarter that occurs on or after December 1, 2021, until at least December 1, 2028.