How emergency money is tracked
Supplemental appropriations and the def_code field
01Emergency money is appropriated separately
Disaster and emergency funding arrives through supplemental appropriations rather than the regular budget cycle. COVID-19 alone produced a series of laws โ CARES (P.L. 116-136), the Paycheck Protection Program and Health Care Enhancement Act (P.L. 116-139), and the American Rescue Plan (P.L. 117-2) โ each with its own funding stream.
02The disaster emergency fund code
USAspending assigns a disaster emergency fund code (def_code) to awards funded by emergency appropriations. It appears as a field in disaster bulk downloads and is what lets you separate emergency money from business-as-usual spending inside the same agency and program.
03Obligations arrive first, outlays much later
Emergency funds are obligated quickly โ often within weeks โ but paid out as work is performed. Large gaps between obligations and outlays are normal for infrastructure and construction programs, and they grow for multi-year disaster recovery work. A big gap does not by itself indicate a problem.