Coronavirus Relief Fund: every prime recipient and what it reported spending

Measured on the served files; one award amount per prime recipient.

What it is

One row is one prime recipient: a state, local, territorial or tribal government, or an Alaska Native corporation, that Treasury paid directly, identified by its DUNS number. The row carries the award, the number and total of the sub-awards the recipient reported, the amount it reported spent, how many rows of the PRAC file it covers, and the first of those rows.

The companion files are Treasury's allocation lines, each with its PDF page and line, and the 125,978 sub-award records. A third file holds all 351,191 rows of the PRAC file with their spending category. The rest are a dictionary mapping every column to its PRAC field, the source files with their checksums, and the figures file that every number on this page is read from.

How it was built

PRAC's file repeats the prime's award amount on every one of its rows, so summing that column counts each award many times. The table carries it once per prime: the value that appears most often on the prime's rows. 41 primes carry more than one value, and the widest spread between them is $0.50.

Sub-award amounts sit on the first row of each sub-award; later rows are further spending lines under it. Money spent is summed over every row, which gives the same total as the aggregate column on sub-award rows. All sums are exact to the cent.

Treasury's tables do not say which primes are tribal. Each prime was matched to a Treasury allocation line by amount within a dollar in the same state, or by name. The 655 primes that match no state, local or territorial line are classed as tribal governments, the only other class of recipient PRAC's dictionary names; that class also takes in Alaska Native corporations.

Where the file and Treasury's tables disagree

The CARES Act split $150 billion: $139 billion to the states and their large local governments, $3 billion to the District of Columbia and the territories, and $8 billion to tribal governments (OIG-CA-21-020). Treasury's fifty “Total allocation” lines, state and local together, add to exactly $139,000,000,000. PRAC's file totals $149,956,359,987.16. The differences, measured level by level:

• States: PRAC is $1.50 above Treasury's state payment lines, and DC and the territories $1.80 below the rounded payments in Treasury's Interim Report of Costs Incurred by the District of Columbia and Territories. Both are rounding.
• Local governments: PRAC is $1,206,961.20 below Treasury's certified local lines. One county accounts for it to within a dollar: Gwinnett County, Georgia, which PRAC shows at $162,161,443.60 and Treasury's table at $163,368,405.20. Neither source explains the gap.
• Tribal governments: PRAC's tribal primes total $42,433,053.34 less than the $8 billion reserve. Treasury's notice of August 4, 2021 says $14,014,430 was then subject to preliminary injunctions in two cases. Whether that sum was paid later is not in the documents we have, and the gap is otherwise unexplained.
• Prime recipients: the file has 865. Treasury's inspector general wrote that Treasury had paid 964 prime recipients as of December 31, 2022 (OIG-CA-24-003). The gap is unexplained.
• Rows marked “DO NOT PUBLISH”: 18,724 rows under 719 primes (650 tribal, 37 state, 30 local, 2 territorial) name the sub-recipient only as “NOT YET AVAILABLE FOR PUBLIC DISPLAY” and report no spending. They carry $9,463,677,801.89 of sub-award money, and they are why the tribal primes show $934,314.20 spent against $7,957,566,946.66 awarded.
• Inspector-general reviews: 28 desk reviews and recoupment notices, covering 27 recipients, state the payment Treasury made to the recipient. All 28 match the award in PRAC's file to within a dollar. The reports are OIG-CA-24-019, OIG-CA-24-028, OIG-CA-25-002, OIG-CA-25-004, OIG-CA-25-005, OIG-CA-25-007, OIG-CA-25-010, OIG-CA-25-012, OIG-CA-25-013, OIG-CA-25-014, OIG-CA-25-015, OIG-CA-25-016, OIG-CA-25-018, OIG-CA-25-019, OIG-CA-25-020, OIG-CA-25-021, OIG-CA-25-022, OIG-CA-25-023, OIG-CA-25-024, OIG-CA-25-025, OIG-CA-25-026, OIG-CA-25-027, OIG-CA-25-028, OIG-CA-25-029, OIG-CA-25-041, OIG-CA-25-049, OIG-CA-26-028 and OIG-CA-26-039.

The top of the table by award. Names are as PRAC prints them, with the state in parentheses.

Local governments that received their own payment from Treasury, by award.

Tribal primes by award. Their reported spending is zero or close to it because of the rows PRAC withheld.

What recipients reported spending, by PRAC's category. The blank category holds lines reported in aggregate or as payments to individuals, which carry no category, and the withheld rows.

Aggregate types are small payments reported together; INDIVIDUAL is payments to individuals, payroll included, reported in aggregate.

Treasury's allocation for each state covers the state government and its certified local governments; DC and the territories were paid from their own reserve and have no line in that table. Tribal primes are listed under the state PRAC gives them.

The SHA-256 values are the checksums of the files served here. The two PRAC files are preserved copies of the originals PRAC publishes at pandemicoversight.gov; a copy taken from PRAC today can be checked against them.