State and Local Fiscal Recovery Funds data files

What it is

The State and Local Fiscal Recovery Funds are the $350 billion the American Rescue Plan gave states, territories, counties, cities, towns and tribal governments in 2021 (GAO-26-108587). Each recipient reports its projects to Treasury, the large ones every quarter and the small ones once a year, and Treasury publishes the reports as spreadsheets.

The Project and Expenditure files list every project with its expenditure category and its cumulative obligations and spending. The allocation tables give each state's, county's and city's award. The subaward file lists the grants and contracts recipients passed on, as of June 30, 2023. Treasury publishes no per-tribe table, so the tribal table comes from USAspending.

Three views

• SLFRF spending by category and quarter: spending by category and category group, and the running total in every quarterly file.
• SLFRF recipients and states: every state and territory, the 25 largest recipients, and spending by kind of government.
• SLFRF obligations to tribal governments (USAspending): obligations under the program to 585 tribal governments, as USAspending records them.

Every row in the derived tables names the Treasury file, sheet and spreadsheet rows it came from. Amounts are dollars and cents as recipients reported them, cumulative to each file's date. The figures file, slfrf_figures.json, holds every number these pages print, each with the table and filter behind it.

The 30 source files, as downloaded, are mirrored with their checksums and download times in MANIFEST.tsv for Treasury's files and PROVENANCE.txt for the USAspending pages.

Who is in each file. Treasury requires quarterly reports from states, from cities and counties with more than 250,000 residents or more than $10 million in awards, and from smaller governments allocated more than $10 million; the rest report once a year (GAO-26-108587). Treasury's June, September and December files through June 2024 hold only the quarterly reporters. The March files, and every file from September 2024 on, hold everyone. The spending view gives each total as reported and, for the partial files, with the annual reporters carried forward from the last full file.

Recipient IDs changed twice. The first file identifies recipients by SLT-nnnn application numbers, the second by IDs built from names, and later files by RCP-nnnnnn numbers. The tables attach 27,133 old IDs to an RCP number where exactly one recipient of that name exists in that state. The other 1,964 old IDs stay unresolved under their old IDs: for 1,876 of them more than one recipient of the same name exists in the state, and 88 match no later recipient at all. The recipient list therefore has 32,772 entries, 30,808 of them RCP numbers.

Categories changed. The first file uses the interim final rule's expenditure categories and the second mixes them with the final rule's, so each row is classified by its own code. The three category groups for natural disasters, surface transportation and Title I projects appear from September 2023. The tables log 125 changes in columns, codes and layout across the files (slfrf_format_changes.tsv).

Checked against GAO. We checked 31 figures from four GAO reports against these tables. 27 match within GAO's rounding once "localities" is read, as GAO reads it, as local governments in the fifty states; one is close and three do not match. The first item below holds two of the three.

• GAO counted 1,088 cities and 2,966 counties among the localities reporting as of March 31, 2023 (GAO-24-106753). Matching each local government's allocation to Treasury's city and county tables finds 988 and 2,894. The kind-of-government column is therefore a partial match and is labeled as one.
• GAO reported localities' unobligated balance at March 31, 2025 as $101 million (GAO-26-108587). The same file here gives $144.1 million for the 30,669 local governments in the fifty states: $41.5 million for those whose report status is Submitted and $102.6 million for those Treasury lists as administratively closed. We have not reproduced GAO's method.
• GAO put localities' revenue-replacement spending at $71.9 billion; these tables give $71.82 billion.

Tribal governments. No tribal government appears in any of Treasury's spending files. The tribal table is USAspending's record of obligations under Assistance Listing 21.027 to recipients it classes as tribal governments, for actions dated October 1, 2020 through September 30, 2026, downloaded September 29, 2026. These are obligations, not Treasury's allocations: they add up to $19.96 billion against the $20 billion the act set aside for tribes (Treasury's tribal page). Three recipients show no obligation, and USAspending returned no outlay figure for any recipient.

Subawards and allocations. The subaward file's data sheet is dated June 30, 2023; the other sheets in Treasury's workbook are working tables and are not rebuilt here. In the latest spending file, 113 recipients have no allocation entered.