Amend CSSB 8 by adding the following appropriately numbered section:
SECTION__. REPORT ON FEDERAL FUNDS BY THE LEGISLATIVE BUDGET BOARD. (a) The Legislative Budget Board, in consultation with the Comptroller of Public Accounts, shall provide, in a publicly available database on the Legislative Budget Board's website:
(1)  an informational listing of all federal funding received pursuant to the coronavirus disease public health emergency by any political subdivision of the state of Texas. The data shall be disaggregated by political subdivision to the greatest extent possible.
(2)  a detailed informational listing of all federal funding received pursuant to the coronavirus disease public health emergency by any state agency or institution of higher education of the state of Texas. The data shall be disaggregated by individual agency or institution to the greatest extent possible and contain:
(a)  the amount of funding received by each state agency or institution of higher education;
(b)  the federal legislation, and state legislation, if applicable, that appropriated the funding;
(c)  whether the funding was received directly from an appropriation from the federal government, or passed through another state agency;
(d)  the amount of funding expended by the state agency or institution of higher education to date;
(e)  the purpose(s) for which the state agency or institution of higher education has expended funds;
(f)  all allowable uses of the funds for which the state agency or institution of higher education may expend the funds;
(g)  the amount of funds remaining unspent over which the state agency or institution of higher education retains appropriation authority;
(h)  the time frame during which the funds were expended by the state agency or institution of higher education, including any remaining time with which the state agency or institution of higher education may expend the funds if funds remain;
(i)  the amount of and plans for any additional funding expected to be received in the next fiscal year; and
(j)  any additional information requested by a member of the Senate Finance Committee or House Committee on Appropriations.
(b)  The data shall be updated at least quarterly beginning on December 1, 2021 and updated on the first day of each fiscal quarter thereafter.