GAO-24-107472, COVID-19 Relief: State and Local Fiscal Recovery Funds Spending as of September 30, 2023

Report — GAO-24-107472, COVID-19 Relief: State and Local Fiscal Recovery Funds Spending as of September 30, 2023, dated 2023-09-30, issued by Government Accountability Office, the audit, evaluation, and.

Full text

GAO-24-107472  COVID-19 State and Local Fiscal Recovery Spending

 Snapshot
COVID-19 Relief: State and Local Fiscal Recovery Funds
Spending as of September 30, 2023
GAO-24-107472 · April 2024
The Coronavirus State and Local Fiscal Recovery Funds, established under the American Rescue Plan Act
of 2021, allocated $350 billion to Tribes, states, the District of Columbia, localities, and U.S. territories to
help cover a broad range of costs stemming from the health and economic effects of the COVID-19
pandemic. This snapshot updates the status of these funds.

The Big Picture
Most ($325.5 billion) of the $350 billion in
Coronavirus State and Local Fiscal Recovery Funds
(SLFRF) were allocated to states, the District of
Columbia, and local governments. SLFRF recipients
have until December 31, 2024, to obligate their
SLFRF awards and generally have until December
31, 2026, to spend their awards.
The Department of the Treasury, which administers
the SLFRF, requires recipients to submit project and
expenditure reports quarterly or annually—depending
on the recipient type, population, and award size.
The reports detail recipients’ uses of SLFRF funds,
including obligations and spending amounts. The
most recent quarterly reports reflect this information
as of September 30, 2023.
This snapshot includes aggregate data on
obligation and spending amounts that SLFRF
recipients reported to Treasury as of September
30, 2023, the most recent reporting available when
this snapshot was issued. The snapshot updates our
October 2023 report on states’ and localities’
obligations and spending amounts, as of March 31,
2023 (GAO-24-106753). Our prior report also
includes detailed information on Treasury’s reporting
requirements for SLFRF recipients.
What GAO’s Work Shows
States’ Reported Obligations
As of September 30, 2023, states and the District of
Columbia reported obligating 73 percent ($142.4
billion) of their $195.8 billion in SLFRF awards. All
states reported obligating at least 25 percent of their
SLFRF awards and 23 states reported obligating
over 75 percent. Minnesota and North Dakota
reported obligating the largest share of their awards
(over 99 percent and 100 percent, respectively),
while New Jersey and West Virginia reported
obligating the smallest shares (36 percent and 33
percent, respectively).
States’ Reported Coronavirus State and Local Fiscal
Recovery Funds (SLFRF) Obligations, as of Sept. 30, 2023

States’ Reported Spending
As of September 30, 2023, states and the District of
Columbia reported spending 53 percent ($103.7
billion) of their $195.8 billion in SLFRF awards. All
but eight states reported spending at least 25 percent
of their awards. Eight states reported spending 75
percent or more of their awards. Minnesota and
Alaska each reported spending the largest share of
their awards (99 percent and 96 percent,
respectively). Oklahoma and South Carolina reported
spending the smallest shares (5 percent each).

GAO-24-107472  COVID-19 State and Local Fiscal Recovery Spending
States’ Reported Coronavirus State and Local Fiscal
Recovery Funds (SLFRF) Spending, as of Sept. 30, 2023

Localities’ Reported Obligations and Spending
As of September 30, 2023, a total of 26,442 localities
reported SLFRF obligations and expenditures, either
through an annual report (as of March 31, 2023) or a
quarterly report (as of September 30, 2023). Smaller
localities—referred to as non-entitlement units of
local government (NEU)—comprised the majority of
reporting localities (22,361) but received the smallest
amount of allocations ($18.9 billion) in the aggregate,
compared to counties and metropolitan cities (which
we refer to as cities throughout this snapshot).
Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Allocations Received, by Locality Type, as of Sept. 30, 2023

Number of
localities
reporting
Amount of SLFRF
allocation
(in billions)
Citiesa
1,105
$47.7
Counties
2,976
$59.4
Non-entitlement units
of local governmentb
22,361
$18.9
Total
26,442
$126.1
Source: GAO analysis of Department of the Treasury data.  I  GAO-24-107472
aCities refer to metropolitan cities as defined in 42 U.S.C. § 803(g)(4).
bNon-entitlement units of local government as defined in 42 U.S.C. §
803(g)(5).

In their annual or quarterly reports, these localities
reported obligating 64 percent ($80.1 billion) and
spending 47 percent ($59.4 billion) of their $126.1
billion in SLFRF allocations.
Cities, counties, and NEUs in the aggregate each
reported obligating between 61 and 65 percent of
their awards. Cities received the second largest
amount of allocations ($47.7 billion), but they
reported spending the largest amount of their awards
(54 percent), compared to counties and NEUs (each
reporting spending 43 percent of their awards).
Localities’ Reported Coronavirus State and Local Fiscal
Recovery Funds (SLFRF) Obligations and Spending, as of
Sept. 30, 2023

aCities refer to metropolitan cities as defined in 42 U.S.C. § 803(g)(4).
bNon-entitlement units of local government as defined in 42 U.S.C. §
803(g)(5).
We will continue to review states’ and localities’
reported obligations and spending, as well as their
uses of SLFRF awards.

About GAO:
The Government Accountability Office, the audit, evaluation, and
investigative arm of Congress, exists to support Congress in meeting its
constitutional responsibilities and to help improve the performance and
accountability of the federal government for the American people. This
document is based on GAO audit products.
Connect with GAO on Facebook, Flickr, Twitter, and YouTube.
Subscribe to our RSS Feeds or Email Updates. Listen to our Podcasts.
Visit GAO on the web at https://www.gao.gov.
This work of the United States may include copyrighted material, details
at https://www.gao.gov/copyright.
Contact Us:
For more information, contact: Jane Doe, DoeJ@gao.gov, (202) 123-
4567.
Chuck Young, Managing Director, Public Affairs, YoungC1@gao.gov,
(202) 512-4800.
A. Nicole Clowers, Managing Director, Congressional Relations,
ClowersA@gao.gov, (202) 512-4400.
Contributors:
Source (cover photo):
About GAO:
The Government Accountability Office, the audit, evaluation, and
investigative arm of Congress, exists to support Congress in meeting its
constitutional responsibilities and to help improve the performance and
accountability of the federal government for the American people. This
document is based on GAO audit products.
Connect with GAO on Facebook, Flickr, Twitter, and YouTube.
Subscribe to our RSS Feeds or Email Updates. Listen to our Podcasts.
Visit GAO on the web at https://www.gao.gov.
This work of the United States may include copyrighted material, details
at https://www.gao.gov/copyright.
Contact Us:
For more information, contact: Jeff Arkin, ArkinJ@gao.gov, (202) 512-
6806.
Chuck Young, Managing Director, Public Affairs, YoungC1@gao.gov,
(202) 512-4800.
A. Nicole Clowers, Managing Director, Congressional Relations,
ClowersA@gao.gov, (202) 512-4400.
Contributors: Brenda Rabinowitz, Colleen Corcoran, Emmanuel Sanchez,
Dylan Stagner, Robert Gebhart, and Michael Bechetti.
Source (cover photo): Oleg1824f/Ruslan/Andy Dean/stock.adobe.com

File and source

File

24-107472-covid-19-relief-state-and-local-fiscal.pdf

Size

849,940 bytes

SHA-256

798ae06ab41cdb60feb9528474a1006b1c19fc433dec4e5033877cd3f651e2fe

Our copy

24-107472-covid-19-relief-state-and-local-fiscal.pdf

Original

www.gao.gov