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Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance September 23, 2025
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Version: 10.1
Coronavirus State and Local Fiscal Recovery Funds
Guidance on Recipient Compliance and Reporting
Responsibilities
On March 11, 2021, the American Rescue Plan Act was signed into law, and established the
Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which
together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. This
program is intended to provide support to State, territorial, local, and Tribal governments in responding
to the economic and public health impacts of COVID-19 and in their efforts to contain impacts on their
communities, residents, and businesses.
In May 2021, Treasury published the 2021 interim final rule (“2021 IFR”) describing eligible and
ineligible uses of SLFRF, as well as other program requirements. The initial versions of this
Compliance and Reporting guidance reflected the 2021 IFR and its eligible use categories. On
January 6, 2022, the U.S. Department of the Treasury (“Treasury”) adopted the 2022 final rule
implementing the SLFRF program. The 2022 final rule became effective on April 1, 2022. Prior to the
2022 final rule effective date, the 2021 IFR remained in effect; funds used consistently with the 2021
IFR while it was in effect were in compliance with the SLFRF program. However, recipients could
choose to take advantage of the 2022 final rule’s flexibilities and simplifications ahead of the effective
date. Recipients may consult the Statement Regarding Compliance with the Coronavirus State and
Local Fiscal Recovery Funds Interim Final Rule and Final Rule for more information on compliance
with the 2021 IFR and the 2022 final rule.
On December 29, 2022, the Consolidated Appropriations Act, 2023 was enacted, amending the
SLFRF program to provide additional flexibility for recipients to use SLFRF funds for three new eligible
use categories. The 2023 interim final rule (“2023 IFR”) was published in the federal register on
September 20, 2023. The 2023 IFR became effective upon publication.
In November 2023, Treasury issued an interim final rule (the “Obligation IFR”) to amend the definition
of “obligation” at 31 CFR 35.3 and to provide related clarifications. The Obligation IFR was published
in the federal register on November 20, 2023. The Obligation IFR became effective upon publication.
Treasury published additional guidance clarifying the provisions of the Obligation IFR on March 29,
2024 in Section 17: Obligation of the SLFRF FAQs.
To support recipients in complying with the 2022 final rule, the 2023 IFR, and the Obligation IFR, this
reporting guidance reflects the 2022 final rule, the 2023 IFR, the Obligation IFR, and subsequent
guidance provided in FAQs. This guidance provides additional detail and clarification for each
recipient’s compliance and reporting responsibilities under the SLFRF program and should be read
in concert with the Award Terms and Conditions, the authorizing statute, the 2022 final rule, the 2023
IFR, the Obligation IFR, other program guidance including the State and Local Fiscal Recovery Funds
Frequently Asked Questions, and other regulatory and statutory requirements, including regulatory
requirements under the Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (“Uniform Guidance” or 2 CRF Part 200), and 2021 SLFRF
Compliance Supplement – Technical Update, 2022 SLFRF Compliance Supplement, 2023 SLFRF
Compliance Supplement, and 2024 SLFRF Compliance Supplement. Please see the Assistance
Listing in SAM.gov under assistance listing number (formerly known as the CFDA number) 21.027 for
more information.
Please Note: This guidance document applies to the SLFRF program only and does not change or
impact reporting and compliance requirements for the Coronavirus Relief Fund (“CRF”) established
by the CARES Act.
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This guidance includes two parts:
Part 1: General Guidance
This section provides an orientation to recipients’ compliance responsibilities and Treasury’s
expectations and recommends best practices where appropriate under the SLFRF program.
A. Key Principles……………………..……………………………………………………. P. 4
B. Statutory Eligible Uses…………………………………………………………………. P. 4
C. Treasury’s 2022 Final Rule, 2023 IFR, and Obligation IFR P. 5
..…………….…………
D. Uniform Guidance (2 CFR Part 200)……………..…………………………………… P. 9
E. Award Terms and Conditions………………………………...………………………... P. 15
Part 2: Reporting Requirements
This section provides information on the reporting requirements for the SLFRF program.
A. Interim Report…...……………..……………………………………………...…. P. 19
B. Project and Expenditure Report…………….…………………………………...……. P. 20
C. Recovery Plan Performance Report..………………..……………………….….…… P. 46
Appendix 1: Expenditure Categories…………………………………………………….…… P. 54
Appendix 2: Evidenced-Based Intervention Additional Information…………………….…. P. 61
Appendix 3: Expenditure Categories under the 2021 Interim Final Rule………..……….. P. 62
Contact Information:
For all questions about the Coronavirus State and Local Fiscal Recovery Funds, please email
SLFRF@Treasury.gov. Notice: The email address COVIDReliefITSupport@treasury.gov is no
longer active. All inquiries related to SLFRF reporting, policy, or technical issues should now
be directed to SLFRF@Treasury.gov.
OMB Control Number: 1505-0271
OMB Expiration Date: 04/30/2025
PAPERWORK REDUCTION ACT NOTICE
The information collected will be used for the U.S. Government to process requests for support. The
estimated burden for the collections of information included in this guidance is as follows: 30 minutes
for Title VI Assurances, 2 hours per response for the Interim Report, 6 hours per response for the
Project and Expenditure Report and 100 hours per response for the Recovery Plan Performance
Report (if applicable). Comments concerning the accuracy of this burden estimate and suggestions
for reducing this burden should be directed to the Office of Privacy, Transparency and Records,
Department of the Treasury, 1500 Pennsylvania Ave., N.W., Washington, D.C. 20220. DO NOT send
the form to this address. An agency may not conduct or sponsor, and a person is not required to
respond to, a collection of information unless it displays a valid control number assigned by OMB.
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Part 1: General Guidance
This section provides an orientation on recipients’ compliance responsibilities and Treasury’s
expectations and recommended best practices where appropriate under the SLFRF program.
Recipients under the SLFRF program are the eligible entities identified in sections 602 and 603 of the
Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021 (the “SLFRF
statute”) that receive an SLFRF award. Subrecipients under the SLFRF program are entities that
receive a subaward from a recipient to carry out the purposes (program or project) of the SLFRF
award on behalf of the recipient.
Recipients are accountable to Treasury for oversight of their subrecipients in accordance with 2 CFR
200.332, including ensuring their subrecipients comply with the SLFRF statute, SLFRF Award Terms
and Conditions, Treasury’s 2021 IFR, 2022 final rule, 2023 IFR, Obligation IFR, other applicable
federal statutes and regulations, and reporting requirements.
A. Key Principles
There are several guiding principles for developing your own effective compliance regimes:
• Recipients and subrecipients are the first line of defense and responsible for ensuring the SLFRF
award funds are not used for ineligible purposes, and there is no fraud, waste, or abuse associated
with their SLFRF award;
• Many SLFRF-funded projects respond to the COVID-19 public health emergency1 and meet
urgent community needs. Swift and effective implementation is vital, and recipients must balance
facilitating simple and rapid program access widely across the community and maintaining a
robust documentation and compliance regime;
• Transparency and public accountability for SLFRF award funds and use of such funds are critical
to upholding program integrity and trust in all levels of government, and SLFRF award funds
should be managed consistent with Administration guidance per Memorandum M-21-20 and
Memorandum M-20-21.
B. Statutory Eligible Uses
As a recipient of an SLFRF award, your organization has substantial discretion to use the award funds
in the ways that best suit the needs of your constituents – as long as such use fits into one of the
following seven statutory categories:
1. To respond to the COVID-19 public health emergency or its negative economic impacts;
2. To respond to workers performing essential work during the COVID-19 public health emergency
by providing premium pay to eligible workers of the recipient that are performing such essential
work, or by providing grants to eligible employers that have eligible workers who perform essential
work;
3. For the provision of government services, to the extent of the reduction in revenue of such
recipient due to the COVID–19 public health emergency, relative to revenues collected in the most
recent full fiscal year of the recipient prior to the emergency;
4. To make necessary investments in water, sewer, or broadband infrastructure;
5. To provide emergency relief from natural disasters or the negative economic impacts of natural
1 The SLFRF rule defines “COVID-19 public health emergency” as “the period beginning on January 27, 2020
and lasting until the termination of the national emergency concerning the COVID-19 outbreak declared
pursuant to the National Emergencies Act.” See 31 CFR 35.3. As discussed in FAQ 4.11, following the
termination of the National Emergency on April 10, 2023, recipients generally may continue to make
investments using their SLFRF funds without changes, with the exception of projects in the premium pay
eligible use category. Please refer to FAQ 4.11 for more information.
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disasters;
6. For projects eligible under the 26 surface transportation programs specified in the 2023 CAA
(Surface Transportation projects); or
7. For projects eligible under Title I of the Housing and Community Development Act of 1974 (Title I
projects).
In addition, sections 602(c)(4) and 603(c)(5) of the Social Security Act, as amended by the
Infrastructure Investment and Jobs Act, provide that SLFRF funds may be used for an authorized
Bureau of Reclamation project for purposes of satisfying any non-Federal matching requirement
required for the project.
Treasury adopted the 2021 IFR in May 2021 and the 2022 final rule on January 6, 2022 to
implement the first four eligible use categories and other restrictions on the use of funds under the
SLFRF program. The 2022 final rule took effect on April 1, 2022, and the 2021 IFR remained in
effect until that time, although recipients could choose to take advantage of the 2022 final rule’s
flexibilities and simplifications prior to April 1, 2022. Recipients may consult the Statement
Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final
Rule and Final Rule for more information on compliance with the 2021 IFR and the 2022 final rule.
On December 29, 2022, the Consolidated Appropriations Act, 2023 was enacted, amending the
SLFRF program to provide additional flexibility for recipients to use SLFRF funds for three new eligible
use categories. The 2023 IFR was published in the Federal Register on September 20, 2023 and
became effective upon publication. The Obligation IFR was published in the Federal Register on
November 20, 2023 and became effective upon publication.
It is the recipient’s responsibility to ensure all SLFRF award funds are used in compliance with the
program’s requirements. In addition, recipients should be mindful of any additional compliance
obligations that may apply – for example, additional restrictions imposed upon other sources of funds
used in conjunction with SLFRF award funds, or statutes and regulations that may independently
apply to water, broadband, and sewer infrastructure projects. Recipients should ensure they maintain
proper documentation supporting determinations of costs and applicable compliance requirements,
and how they have been satisfied as part of their award management, internal controls, and
subrecipient oversight and management.
C. Treasury’s 2022 Final Rule, 2023 IFR, and Obligation IFR
Treasury’s 2022 final rule, 2023 IFR, and Obligation IFR detail recipients’ compliance responsibilities
and provide additional information on eligible and restricted uses of SLFRF award funds and reporting
requirements.
1. Eligible and Restricted Uses of SLFRF Funds. As described in the SLFRF statute and
summarized above, there are seven eligible uses of SLFRF award funds. As a recipient of an
award under the SLFRF program, your organization is responsible for complying with
requirements for the use of funds. In addition to determining a given project’s eligibility, recipients
are also responsible for determining subrecipients’ or beneficiaries’ eligibility, and must monitor
subrecipients’ use of SLFRF award funds.
To help recipients build a greater understanding of eligible uses, Treasury’s 2022 final rule and
2023 IFR establish frameworks for determining whether a specific project would be eligible under
the SLFRF program, including some helpful definitions. For example, Treasury’s 2022 final rule
and 2023 IFR establish:
• A framework for determining whether a project responds to the COVID-19 public health
emergency or its negative economic impacts;
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• Definitions of “eligible employers,” “essential work,” “eligible workers,” and “premium pay” for
cases where premium pay is an eligible use;
• The option to select between a standard amount of revenue loss or complete a full revenue
loss calculation of revenue lost due to the COVID-19 public health emergency;
• A framework for necessary water and sewer infrastructure projects that aligns eligible uses
with projects that are eligible under the Environmental Protection Agency’s Drinking Water
and Clean Water State Revolving Funds along with certain additional projects, including a
wider set of lead remediation and stormwater infrastructure projects and aid for residential
wells;
• A framework for necessary broadband projects that allows for projects that are designed to
provide service of sufficient speeds to eligible areas, as well as an affordability requirement
for providers that provide service to households;
• A framework for determining how to provide emergency relief from a natural disaster;
• Three pathways for using SLFRF funds for Surface Transportation projects; and
• A list of eligible Title I projects by reference to the activities that are eligible under the
Community Development Block Program.
Treasury’s 2022 final rule also provides more information on important restrictions on use of
SLFRF award funds, including that recipients other than Tribal governments may not deposit
SLFRF funds into a pension fund; and recipients that are States or territories may not use SLFRF
funds to offset a reduction in net tax revenue resulting from the recipient’s change in law,
regulation, or administrative interpretation. In addition, recipients may not use SLFRF funds
directly to service debt, satisfy a judgment or settlement, or contribute to a “rainy day” fund.
Recipients should refer to Treasury’s 2022 final rule for more information on these restrictions and
to the 2023 IFR for how these restrictions apply to the eligible uses added by the Consolidated
Appropriations Act, 2023.
Treasury’s 2022 final rule outlines that funds available under the “revenue loss” eligible use
category (sections 602(c)(1)(C) and 603(c)(1)(C) of the Social Security Act) generally may be
used to meet the non-federal cost-share or matching requirements of other federal programs.
However, the 2022 final rule notes that SLFRF funds may not be used as the non-federal share
for purposes of a state’s Medicaid and CHIP programs because the Office of Management and
Budget (“OMB”) has approved a waiver as requested by the Centers for Medicare & Medicaid
Services pursuant to 2 CFR 200.102 of the Uniform Guidance and related regulations. If a
recipient seeks to use SLFRF funds to satisfy match or cost-share requirements for a federal grant
program, it should first confirm with the relevant awarding agency that no waiver has been granted
for that program, that no other circumstances enumerated under 2 CFR 200.306(b) would limit
the use of SLFRF funds to meet the match or cost-share requirement, and that there is no other
statutory or regulatory impediment to using the SLFRF funds for the match or cost-share
requirement. Treasury’s 2023 IFR outlines that under the Surface Transportation projects eligible
use category, recipients may use SLFRF funds to satisfy non-federal cost share requirements for
certain programs under Pathway Three. In addition, under the Title I projects eligible use category,
recipients may use SLFRF funds to satisfy the non-federal share requirements of a federal
financial assistance program in support of activities that would be eligible under the CDBG and
ICDBG programs.
SLFRF funds beyond those that are available under the circumstances described above may not
be used to meet the non-federal match or cost-share requirements of other federal programs,
other than as specifically provided for by statute. For example, the Infrastructure Investment and
Jobs Act provides that SLFRF funds may be used to meet the non-federal match requirements of
authorized Bureau of Reclamation projects and certain broadband deployment projects.
Treasury’s 2023 IFR describes the additional statutory restrictions that apply to the Surface
Transportation projects and Title I projects eligible use categories. First, the total amount of SLFRF
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funds that a recipient may use for Surface Transportation projects and Title I projects, taken
together, cannot exceed the greater of $10 million and 30% of a recipient’s SLFRF allocation.
Second, recipients using SLFRF funds for Surface Transportation projects and Title I projects
must supplement, and not supplant, other federal, state, territorial, Tribal, and local government
funds (as applicable) otherwise available for such uses. For the Surface Transportation projects
eligible use category, recipients using funds for projects eligible for Urbanized Formula Grants,
Fixed Guideway Capital Investment Grants, Formula Grants for Rural Areas, State of Good Repair
Grants, or Grants for Buses and Bus Facilities may not use SLFRF funds for operating expenses
of these projects.
2. Eligible Costs Timeframe. For eligible use categories described in the 2022 final rule, your
organization, as a recipient of an SLFRF award, may use SLFRF funds to cover eligible costs that
your organization incurred during the period that begins on March 3, 2021 and ends on December
31, 2024, as long as the award funds for the obligations incurred by December 31, 2024 are
expended by December 31, 2026. Costs incurred for projects by the recipient State, territorial,
local, or Tribal government prior to March 3, 2021 are not eligible, as provided for in Treasury’s
2022 final rule.
For eligible use categories described in the 2023 IFR, recipients may use SLFRF funds for the
three new eligible uses for costs incurred beginning December 29, 2022. Consistent with the
existing eligible uses, recipients were required to obligate SLFRF funds for the new eligible uses
by December 31, 2024. Recipients must expend SLFRF funds obligated to provide emergency
relief from natural disasters by December 31, 2026. Recipients must expend SLFRF funds
obligated for Surface Transportation projects and Title I projects by September 30, 2026. Costs
for projects described in the 2023 IFR that are incurred by the recipient State, territorial, local, or
Tribal government prior to December 29, 2022 are not eligible under these three eligible use
categories.
Recipients may, in certain circumstances, use SLFRF award funds for the eligible use
categories described in Treasury’s 2022 final rule for costs incurred prior to March 3, 2021.
Specifically,
a. Public Health/Negative Economic Impacts: Recipients may use SLFRF award funds to
provide assistance to households, small businesses, and nonprofits to respond to the public
health emergency or negative economic impacts of the pandemic – such as rent, mortgage,
or utility assistance – for costs incurred by the beneficiary (e.g., a household) prior to March
3, 2021, provided that the recipient State, territorial, local or Tribal government did not incur
the cost of providing such assistance prior to March 3, 2021.
b. Premium Pay: Recipients may provide premium pay retrospectively for work performed at
any time during the COVID-19 public health emergency. Such premium pay must be “in
addition to” wages and remuneration already received and the obligation to provide such
premium pay must not have been incurred by the recipient prior to March 3, 2021.
c. Revenue Loss: Recipients have broad discretion to use funds for the provision of
government services to the extent of reduction in revenue. While calculation of lost revenue
is based on the recipient’s revenue in the last full fiscal year prior to the COVID-19 public
health emergency, use of funds for government services must be forward looking for costs
incurred by the recipient after March 3, 2021. As with all other eligible uses, funds expended
under the revenue loss eligible use category are subject to the obligation requirements. See
FAQ 17.15.
d. Investments in Water, Sewer, and Broadband: Recipients may use SLFRF award funds to
make necessary investments in water, sewer, and broadband infrastructure. Recipients may
use SLFRF award funds to cover costs incurred for eligible projects planned or started prior
to March 3, 2021, provided that the project costs covered by the SLFRF award funds were
not incurred by the recipient prior to March 3, 2021.
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Any funds not obligated for eligible uses by December 31, 2024 must be returned to Treasury.
Any funds not expended for eligible uses by the timelines above, including any funds that have
been provided to subrecipients but not fully expended under subawards, must be returned to
Treasury. As previously provided in 31 CFR 35.5(c) and FAQ 17.5, recipients may expend funds
to cover administrative closeout costs until the final Project & Expenditure Report is due on April
30, 2027 (120 calendar days after the end of the period of performance). Other than such
administrative closeout costs, recipients may not continue to expend funds beyond the period of
performance.
For the purposes of determining expenditure eligibility, “incurred” means the recipient has
incurred an obligation. See 31 CFR 35.3 and 35.5(b). Prior to submitting the report covering the
fourth quarter of 2024 (in the case of quarterly reporters) or the report covering the period from
April 1, 2024 to March 31, 2025 (in the case of annual reporters), recipients must acknowledge
that all funds not reported as obligated by December 31, 2024, as reflected in that report, must
be returned to Treasury.
As discussed in FAQ 17.19, after the December 31, 2024 obligation deadline, recipients may
have excess funds that were obligated as of the deadline but ultimately not expended on an
eligible activity. While recipients may not incur new obligations for the use of SLFRF funds after
December 31, 2024, recipients may reclassify SLFRF funds from a reported activity to another
project that would be eligible under the program rules (including the requirement that the
recipient incurred an obligation for the project by December 31, 2024), regardless of whether
those project(s) were reported to Treasury by the obligation deadline. The examples provided in
FAQ 17.19 are illustrative cases of the situations in which recipients may have excess funds that
were obligated as of the deadline but ultimately not expended on an eligible activity and are not
exhaustive.
In reports submitted after the Project & Expenditure Report covering the period through the
December 31, 2024 obligation deadline, recipients may continue to add new projects, and edit
existing projects, in order to reclassify funds to project(s) for which an obligation was incurred by
December 31, 2024. If a recipient wishes to reclassify funds from one project to another, and
the obligation requirements were satisfied for those reclassified funds, a recipient may edit the
first project to reduce the amount reported as obligated and edit the latter project to increase the
amount reported as obligated. For all such projects, recipients will be required to attest that they
incurred the applicable obligation for the project between March 3, 2021 and December 31,
2024 for most eligible uses and between December 29, 2022 and December 31, 2024 for the
eligible uses added in the 2023 IFR (Emergency Relief from Natural Disasters, Surface
Transportation projects, and Title I projects), as discussed in FAQ 4.5.
A recipient will not be able to report a project that reclassifies funds if the amount obligated for
the project would result in the recipient’s overall obligations exceeding the recipient’s reported
obligations as of December 31, 2024 (as reported by January 31, 2025 for quarterly reporters or
April 30, 2025 for annual reporters), unless the project is funded with program income, as
discussed in SLFRF FAQ 17.21 and below.
For project carried out under multi-year contracts, a recipient must have incurred the obligation
for the costs funded by SLFRF in the appropriate periods (March 3, 2021 through December 31,
2024 for eligible uses in the 2022 final rule, or December 29, 2022 through December 31, 2024
for eligible uses in the 2023 IFR). If the term of a multi-year contract extends beyond the end of
the SLFRF period of performance, the recipient may not use SLFRF funds to cover costs after
the applicable expenditure deadline and should be prepared to use other financing.
As discussed in FAQ 13.1, all SLFRF projects must follow the requirements for Cost Principles
in the Uniform Guidance (2 CFR Part 200, Subpart E), except for projects under the Revenue
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Loss Eligible Use category, for which only a subset of the Cost Principles apply, as described in
FAQ 13.15.
3. Reporting. Generally, recipients must submit one initial Interim Report, quarterly or annual Project
and Expenditure reports which include subaward reporting, and in some cases annual Recovery
Plan reports. Treasury’s 2022 final rule, 2023 IFR, Obligation IFR, and Part 2 of this guidance
provide more detail around SLFRF reporting requirements.
4. Expenditure Categories. Treasury’s 2022 final rule provides flexibility and simplicity for recipients
to fight the pandemic and support families and businesses struggling with its impacts, maintain
vital services amid revenue shortfalls, and build a strong, resilient recovery. As such, recipients
report on a broad set of eligible uses and associated Expenditure Categories (“EC”), which began
with the April 2022 Project and Expenditure Report. Appendix 1 includes the ECs, as well as a
reference to previous ECs used for reporting under the 2021 IFR.
The 2023 IFR implements the amendments to the SLFRF program made by the Consolidated
Appropriations Act, 2023, which provides additional flexibility for recipients to use SLFRF funds to
respond to natural disasters, build critical infrastructure, and support community development.
The additional ECs associated with the 2023 IFR began with the October 2023 Project and
Expenditure Report. These ECs also may be found in Appendix 1.
Assistance Listing
The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds
(SLFRF) was published May 28, 2021 on SAM.gov under Assistance Listing Number
(“ALN”), formerly known as CFDA Number, 21.027.
The assistance listing includes helpful information including program purpose, statutory
authority, eligibility requirements, and compliance requirements for recipients. The ALN is
the unique 5-digit number assigned to identify a federal assistance listing, and can be used
to search for federal assistance program information, including funding opportunities,
spending on USASpending.gov, or audit results through the Federal Audit Clearinghouse.
To expedite payments and meet statutory timelines Treasury issued initial payments under
an existing ALN, 21.019, assigned to the CRF. If you have already received funds or
captured the initial number in your records, please update your systems and reporting to
reflect the new ALN 21.027 for the SLFRF program. Recipients must use ALN 21.027
for all financial accounting, subawards, and associated program reporting
requirements for the SLFRF awards.
D. Uniform Administrative Requirements
The SLFRF awards are generally subject to the requirements set forth in the Uniform Guidance at 2
CFR Part 200 that were in effect when a recipient entered into the award terms and conditions, unless
otherwise provided by Treasury. In all instances, your organization should review the Uniform
Guidance requirements applicable to your organization’s use of SLFRF funds, and SLFRF-funded
projects. Additional details about applicability of certain provisions of the Uniform Guidance may be
found in:
• SLFRF 2022 final rule;
• SLFRF Assistance Listing;
• SLFRF FAQs, including FAQ 4.9, 10.1, and Section 13; and
• SLFRF 2023 IFR.
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The following sections provide a general summary of your organization’s compliance responsibilities
under applicable statutes and regulations, including the Uniform Guidance, as described in the most
recent compliance supplement issued by OMB. Note that the descriptions below are only general
summaries and all recipients and subrecipients are advised to carefully review the Uniform Guidance
requirements and any additional regulatory and statutory requirements applicable to the program.
1. Allowable Activities. Each recipient should review program requirements, including Treasury’s
2022 final rule, 2023 IFR, Obligation IFR, SLFRF FAQs, and the recipient’s Award Terms and
Conditions, to determine and record eligible uses of SLFRF funds. Per 2 CFR 200.303, your
organization must develop and implement effective internal controls to ensure that funding
decisions under the SLFRF award constitute eligible uses of funds, and document determinations.
2. Allowable Costs/Cost Principles. As outlined in the Uniform Guidance at 2 CFR Part 200,
Subpart E regarding Cost Principles, allowable costs are based on the premise that a recipient is
responsible for the effective administration of Federal awards, application of sound management
practices, and administration of Federal funds in a manner consistent with the program objectives
and terms and conditions of the award. Recipients must implement robust internal controls and
effective monitoring to ensure compliance with the Cost Principles, which are important for
building trust and accountability. Please note that as outlined in FAQ 13.15, only a subset of the
Uniform Guidance requirements at 2 CFR Part 200 Subpart E (Cost Principles) applies to
recipients’ use of funds in the revenue loss eligible use category.
SLFRF funds may be, but are not required to be, used along with other funding sources for a given
project. Recipients should note that SLFRF funds available under the “revenue loss” eligible use
category generally may be used to meet the non-federal cost-share or matching requirements of
other federal programs. If a recipient seeks to use SLFRF funds to satisfy match or cost-share
requirements for a federal grant program, the recipient should first confirm with the relevant
awarding agency that no waiver has been granted for that program, that no other circumstances
enumerated under 2 CFR 200.306(b) would limit the use of SLFRF funds to meet the match or
cost-share requirement, and that there is no other statutory or regulatory impediment to using the
SLFRF funds for the match or cost-share requirement. For instance, recipients should note that
SLFRF funds may not be used as the non-federal share for purposes of a state’s Medicaid and
CHIP programs because OMB has approved a waiver from this provision as requested by the
Centers for Medicare & Medicaid Services pursuant to 2 CFR 200.102 of the Uniform Guidance
and related regulations.
Treasury’s 2023 IFR outlines that under the Surface Transportation projects eligible use category,
recipients may use SLFRF funds to satisfy non-federal cost share requirements for certain
programs under Pathway Three. In addition, under the Title I projects eligible use category,
recipients may use SLFRF funds to satisfy the non-federal share requirements of a federal
financial assistance program in support of activities that would be eligible under the CDBG and
ICDBG programs.
SLFRF funds beyond those that are available under the circumstances described above may not
be used to meet the non-federal match or cost-share requirements of other federal programs,
other than as specifically provided for by statute. As an example, the Infrastructure Investment
and Jobs Act provides that SLFRF funds may be used to meet the non-federal match requirements
of authorized Bureau of Reclamation projects and certain broadband deployment projects.
Recipients should consult the 2022 final rule for further details if they seek to utilize SLFRF funds
as a match for these projects.
Treasury’s 2022 final rule, 2023 IFR, program guidance, and the Uniform Guidance outline the
types of costs that are allowable, including certain audit costs. For example, per 2 CFR 200.425,
a reasonably proportionate share of the costs of audits required by the Single Audit Act
Amendments of 1996 are allowable; however, costs for audits that were not performed in
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accordance with 2 CFR Part 200, Subpart F and the Compliance Supplement are not allowable.
Please see 2 CFR Part 200, Subpart E regarding the Cost Principles for more information.
a. Administrative costs: Recipients may use funds for administering the SLFRF program,
including costs of consultants to support effective management and oversight, including
consultation for ensuring compliance with legal, regulatory, and other requirements.2 Further,
costs must be reasonable and allocable as outlined in 2 CFR 200.404 and 2 CFR 200.405.
Pursuant to the SLFRF Award Terms and Conditions, recipients are permitted to charge
both direct and indirect costs to their SLFRF award as administrative costs as long as they
are accorded consistent treatment per 2 CFR 200.403. Direct costs are those that are
identified specifically as costs of implementing the SLFRF program objectives, such as
contract support, materials, and supplies for a project. Indirect costs are general overhead
costs of an organization where a portion of such costs are allocable to the SLFRF award
such as the cost of facilities or administrative functions like a director’s office.34 Each
category of cost should be treated consistently in like circumstances as direct or indirect, and
recipients may not charge the same administrative costs to both direct and indirect cost
categories, or to other programs. If a recipient has a current Negotiated Indirect Costs Rate
Agreement (“NICRA”) established with a Federal cognizant agency responsible for
reviewing, negotiating, and approving cost allocation plans or indirect cost proposals, then
the recipient may use its current NICRA. Alternatively, if the recipient does not have a
NICRA, the recipient may elect to use the de minimis rate of 10 percent of the modified total
direct costs pursuant to 2 CFR 200.414(f). Both direct and indirect costs may be obligated
via a subaward, contract, or similar transaction that requires payment, including an
interagency agreement that meets the requirements described in FAQ 17.6.
b. Salaries and Expenses: In general, certain employees’ wages, salaries, and covered
benefits are an eligible use of SLFRF award funds. Please see Treasury’s 2022 final rule for
details.
3. Cash Management. SLFRF payments made to recipients are not subject to the requirements of
the Cash Management Improvement Act and Treasury’s implementing regulations at 31 CFR Part
205 or 2 CFR 200.305(b)(8)-(9).
As such, recipients can place funds in interest-bearing accounts, do not need to remit interest to
Treasury, and are not limited to using that interest for eligible uses under the SLFRF award.
4. Eligibility and Unique Entity Identifier Requirements. Under the SLFRF program, recipients
are responsible for ensuring that award funds are used for eligible purposes. Accordingly,
recipients must develop and implement policies and procedures, and retain records, to determine
and monitor implementation of criteria for determining the eligibility of beneficiaries and/or
subrecipients. Your organization, and if applicable, the subrecipient(s) administering a program
on behalf of your organization, will need to develop and maintain procedures for obtaining
information evidencing a given beneficiary’s, subrecipient’s, or contractor’s eligibility, including
ensuring subrecipients and contractors are in good standing in accordance with 2 CFR 200.214
and 2 CFR Part 200, Appendix II, paragraph (H).
Further, recipients and subrecipients are required to obtain a valid Unique Entity Identifier (UEI),
which is assigned by SAM.gov. Pursuant to the award term regarding 2 CFR Part 25, Appendix
A, which is incorporated by reference in the SLFRF Financial Assistance Agreement, recipients
2 Recipients also may use SLFRF funds directly for administrative costs to improve the design and execution
of programs responding to the COVID-19 pandemic and to administer or improve the efficacy of programs
addressing the public health emergency or its negative economic impacts. 31 CFR 35.6(b)(3)(ii)(E)(3).
3 2 CFR 200.413 Direct Costs.
4 2 CFR 200.414 Indirect Costs.
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are required to maintain current information in SAM.gov for the duration of the period of
performance of the SLFRF award. A recipient may not make a subaward to a subrecipient unless
that subrecipient has obtained and provided to the recipient a UEI. Subrecipients are not required
to complete full SAM.gov registration to obtain a UEI. A UEI is not required with respect to
beneficiaries and contractors. Implementing risk-based due diligence for eligibility determinations
is a best practice to augment your organization’s existing controls.
As discussed in item 11 below, recipients may obligate SLFRF funds by entering into an
interagency agreement with a unit of government, and may choose to treat that unit of government
as a subrecipient. If a recipient chooses to treat the counterparty to the interagency agreement as
a subrecipient, then the recipient must also provide a UEI for that entity. If a recipient chooses to
treat the counterparty as a part of the recipient government, the recipient is not required to provide
a UEI for that entity.
5. Property Management. Any purchase of real or personal property with SLFRF funds must be
consistent with the Uniform Guidance at 2 CFR Part 200, Subpart D, unless stated otherwise by
Treasury. For example, as outlined in FAQ 13.15, only a subset of the Uniform Guidance
requirements at 2 CFR Part 200 Subpart D (Post Federal Award Requirements) applies to
recipients’ use of funds in the revenue loss eligible use category. Furthermore, as outlined in FAQ
13.16, Treasury has clarified the use and disposition requirements for real and personal property,
supplies, and equipment purchased with SLFRF funds.
6. Matching, Level of Effort, Earmarking. There are no matching, level of effort, or earmarking
compliance responsibilities associated with the SLFRF award. See Section C.1 (Eligible and
Restricted Uses of SLFRF Funds) for a discussion of restrictions on use of SLFRF funds. Please
see 2. Allowable Costs/Cost Principles above for information on the use of SLFRF funds for non-
Federal match or cost-sharing requirements in other Federal programs.
7. Period of Performance. Your organization should also develop and implement internal controls
related to activities occurring outside the period of performance. For eligible uses under the 2022
final rule, all funds remain subject to statutory and regulatory requirements that they must be used
for costs incurred by the recipient during the period that begins on March 3, 2021, and ends on
December 31, 2024, and that award funds for the financial obligations incurred by December 31,
2024 must be expended by December 31, 2026. For eligible uses under the 2023 IFR, recipients
may use SLFRF funds for costs incurred beginning December 29, 2022. Consistent with the
existing eligible uses, recipients must obligate SLFRF funds for the new eligible uses by December
31, 2024. Recipients must expend SLFRF funds obligated to provide emergency relief from
natural disasters by December 31, 2026. Recipients must expend SLFRF funds obligated for
Surface Transportation projects and Title I projects by September 30, 2026. Any funds not
expended by the applicable deadline must be returned to Treasury. As previously provided in 31
CFR 35.5(c) and FAQ 17.5, recipients may expend funds to cover administrative closeout costs
until the final Project & Expenditure Report is due on April 30, 2027 (120 calendar days after the
end of the period of performance). Other than such administrative closeout costs, recipients may
not continue to expend funds beyond the period of performance.
8. Procurement, Suspension & Debarment. Recipients are responsible for ensuring that any
procurement using SLFRF funds, or payments under procurement contracts using such funds,
are consistent with the procurement standards set forth in the Uniform Guidance at 2 CFR 200.317
through 2 CFR 200.327, unless stated otherwise by Treasury. As outlined in FAQ 13.15, only a
subset of the Uniform Guidance requirements at 2 CFR Part 200 Subpart D (Post Federal Award
Requirements) applies to recipients’ use of funds in the revenue loss eligible use category. The
procurement standards set forth in the Uniform Guidance at 2 CRF 200.317 through 2 CRF
200.327 are not included in FAQ 13.15’s list of applicable Subpart D requirements that apply to
recipients’ use of funds in the revenue loss eligible use category.
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The Uniform Guidance establishes in 2 CFR 200.319 that all procurement transactions for
property or services must be conducted in a manner providing full and open competition,
consistent with standards outlined in 2 CFR 200.320, which allows for non-competitive
procurements only in certain circumstances. Recipients must have and use documented
procurement procedures that are consistent with the standards outlined in 2 CFR 200.317 through
2 CFR 200.320. In addition, the Uniform Guidance at 2 CFR 200.214, 2 CFR Part 180, and
Treasury’s implementing regulations at 31 CFR Part 19, prohibit recipients from entering into
contracts with suspended or debarred parties. The procurement standards outlined in the Uniform
Guidance require an infrastructure for competitive bidding and contractor oversight, including
maintaining written standards of conduct. Your organization must ensure adherence to all
applicable local, State, and federal procurement laws and regulations.
9. Program Income. Generally, program income includes, but is not limited to, income from fees for
services performed, the use or rental of real or personal property acquired under Federal awards,
and principal and interest on loans made with Federal award funds. Program income does not
include interest earned on advances of Federal funds, rebates, credits, discounts, or interest on
rebates, credits, or discounts. Recipients of SLFRF funds should calculate, document, and record
the organization’s program income. Additional controls that your organization should implement
include written policies that explicitly identify appropriate allocation methods, accounting
standards and principles, compliance monitoring checks for program income calculations, and
records.
As discussed in SLFRF FAQ 17.21, program income includes that which is earned between the
December 31, 2024, obligation deadline and the end of the period of performance on December
31, 2026. Recipients may report program income earned during this period for each individual
project in the Project & Expenditure Report. As with all award funds, such program income may
only be used to cover an obligation that was incurred by December 31, 2024. Recipients may use
such program income to cover obligation(s) in either the same project, or different project(s), by
inputting the applicable amount(s) into the field, “Program income earned after December 31,
2024 obligated for project.” Although program income is considered part of the total SLFRF award,
it is accounted for separately from the recipient’s initial SLFRF award, and amounts reported under
these fields are not included in the tabulations of a recipient’s “total cumulative obligations” and
“total cumulative expenditures.” Recipients will be permitted to report obligating and expending
such program income even if the use of such funds would cause the total amount obligated across
all projects to exceed the amount reported as of December 31, 2024.
The Uniform Guidance outlines the requirements that pertain to program income at 2 CFR
200.307. Treasury has clarified in its FAQs that recipients may add program income to the Federal
award. Any program income generated from SLFRF funds must be used for the purposes and
under the conditions of the Federal award. Further, FAQ 4.9 provides additional information about
program income requirements applicable to certain types of loans, and FAQ 13.15 clarifies that
only a subset of the Uniform Guidance requirements at 2 CFR 200 Subpart D (Post Federal Award
Requirements) applies to recipients’ use of funds in the revenue loss eligible use category. The
list of applicable Subpart D requirements in FAQ 13.15 does not include the program income
requirements in 2 CFR 200.307.
10. Reporting. All recipients of federal funds must complete financial, performance, and compliance
reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a
cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting
must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. Your organization
should appropriately maintain accounting records for compiling and reporting accurate, compliant
financial data, in accordance with appropriate accounting standards and principles.
In addition, where appropriate, your organization needs to establish controls to ensure completion
and timely submission of all mandatory performance and/or compliance reporting. See Part 2 of
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this guidance for a full overview of recipient reporting responsibilities.
Consolidated jurisdictions or other types of jurisdictions that received multiple SLFRF allocations
(e.g., a county and city with a consolidated government) are only required to file once per reporting
period, and such reports will cover the total SLFRF allocations received by the jurisdiction. This
includes non-entitlement units of local government (“NEUs”) and/or units of general local
government located within counties that are not units of general local government. In addition,
the total SLFRF allocations across all sources for a given jurisdiction will be used to identify that
jurisdiction’s Reporting Tier.
11. Subrecipient Monitoring. SLFRF recipients that are pass-through entities as described under 2
CFR 200.1 are required to manage and monitor their subrecipients to ensure compliance with
requirements of the SLFRF award pursuant to 2 CFR 200.332 regarding requirements for pass-
through entities.
First, your organization must clearly identify to the subrecipient: (1) that the award is a subaward
of SLFRF funds; (2) any and all compliance requirements for use of SLFRF funds; and (3) any
and all reporting requirements for expenditures of SLFRF funds.
Next, your organization will need to evaluate each subrecipient’s risk of noncompliance based on
a set of common factors. These risk assessments may include factors such as prior experience
in managing Federal funds, previous audits, personnel, and policies or procedures for award
execution and oversight. Ongoing monitoring of any given subrecipient should reflect its assessed
risk and include monitoring, identification of deficiencies, and follow-up to ensure appropriate
remediation.
Accordingly, your organization should develop written policies and procedures for subrecipient
monitoring and risk assessment and maintain records of all award agreements identifying or
otherwise documenting subrecipients’ compliance obligations.
Recipients should note that NEUs are not subrecipients under the SLFRF program. They are
SLFRF recipients that report directly to Treasury.
Recipients should also note that subrecipients do not include individuals and organizations that
received SLFRF funds as end users. Such individuals and organizations are beneficiaries and not
subject to audit pursuant to the Single Audit Act and 2 C.F.R. Part 200, Subpart F.
Many recipients may choose to provide a subaward or contract to other entities to provide services
to other end users. For example, a recipient may provide a subaward to a nonprofit to provide
homeless services to individuals experiencing homelessness. In this case, the subaward to a
nonprofit is based on the services that the recipient intends to provide (assistance to households
experiencing homelessness), and the nonprofit is serving as the subrecipient, providing services
on behalf of the recipient. Subrecipients are subject to an audit pursuant to the Single Audit Act
and 2 CFR part 200, subpart F regarding audit requirements, whereas contractors are not subject
to an audit pursuant to the Single Audit Act and 2 CFR part 200, subpart F regarding audit
requirements.
Please note that as outlined in FAQ 13.14, recipients’ use of funds in the revenue loss eligible use
category does not give rise to subrecipient relationships. As a result, subaward reporting is not
required for projects in the revenue loss eligible use category. While there is no federal program
or purpose to carry out in the same way that there is for the other SLFRF expenditure categories,
these funds retain their federal character and recipients remain subject to laws and regulations
applicable to Federal financial assistance programs.
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As discussed in SLFRF FAQ 17.6, Treasury considers an interagency agreement, including an
agreement in the form of a memorandum of understanding, to constitute a “transaction requiring
payment” similar to a contract or subaward and therefore an obligation for purposes of the
SLFRF rule, if the agreement satisfies certain conditions. If a recipient has not yet provided
funds to a unit of its government and would like to do so for that unit to carry out an eligible
project and count as an obligation, the recipient may do so under FAQ 17.6.
If a recipient previously entered into an agreement with a unit of its government and reported
that arrangement as a subaward, then the recipient may maintain that treatment or revise its
reporting to reflect an interagency agreement, as long as the requirements of FAQ 17.6 are
met. If the recipient is reporting the arrangement as a subaward, the recipient should note that
the subrecipient monitoring and other requirements applicable to subawards at 2 CFR Part 200
continue to apply. In either case, the use of funds must be appropriately managed and overseen
in accordance with the program’s award terms and conditions, including the requirements at 2
CFR 200.329 or 2 CFR 200.331, as applicable.
If a recipient obligates funds via an interagency agreement with an agency, department, or part of
government according to the provisions described in FAQ 17.6 or 17.23, that agency, department,
or part of government may itself enter into subawards and contracts. Because the interagency
agreement is considered an obligation, the obligation deadline does not apply to that agency,
department, or part of government.
12. Special Tests and Provisions. From time-to-time, Treasury may issue subregulatory guidance
as well as frequently asked questions.
Across each of the compliance requirements above, Treasury has described some best practices
for development of internal controls in Table 1 below, with an example of each best practice.
Table 1: Internal controls best practices
Best Practice Description Example
Written policies and Formal documentation of Documented procedure for
procedures recipient policies and determining worker eligibility
procedures for premium pay
Written standards of Formal statement of Documented code of
conduct mission, values, principles, conduct / ethics for
and professional standards subcontractors
Risk-based due diligence Pre-payment validations Enhanced eligibility review
conducted according to an of subrecipient with
assessed level of risk imperfect performance
history
Risk-based compliance Ongoing validations Higher degree of monitoring
monitoring conducted according to an for projects that have a
assessed level of risk higher risk of fraud, given
program characteristics
Record maintenance and Creation and storage of Storage of all subrecipient
retention financial and non-financial payment information.
records.
E. Award Terms and Conditions
The Award Terms and Conditions of the SLFRF financial assistance agreement sets forth the
compliance obligations for recipients pursuant to the SLFRF statute, the Uniform Guidance,
Treasury’s 2022 final rule, 2023 IFR, the Obligation IFR, and other applicable federal laws and
regulations. Recipients should ensure they remain in compliance with all Award Terms and
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Conditions. These obligations include the following items in addition to those described above:
1. SAM.gov Requirements. All eligible recipients are required to have an active registration with
the System for Award Management (“SAM”) (https://www.sam.gov) pursuant to 2 CFR Part 25.
To ensure timely receipt of funding, Treasury has stated that NEUs who have not previously
registered with SAM.gov may do so after receipt of the award, but before the submission of
mandatory reporting.5
2. Recordkeeping Requirements. Generally, your organization must maintain records and financial
documents for five years after all funds have been expended or returned to Treasury, as outlined
in paragraph 4.c. of the Award Terms and Conditions. Treasury may request transfer of records
of long-term value at the end of such period. Wherever practicable, such records should be
collected, transmitted, and stored in open and machine-readable formats.
Your organization must agree to provide or make available such records to Treasury upon request,
and to the Government Accountability Office (“GAO”), Treasury’s Office of Inspector General
(“OIG”), and their authorized representative in order to conduct audits or other investigations.
3. Single Audit Requirements. Recipients and subrecipients that expend more than $750,000 in
Federal awards during their fiscal year—or, for fiscal years that start on or after October 1, 2024,
that expend more than $1,000,000 in Federal awards during their fiscal year—will be subject to
an audit under the Single Audit Act and its implementing regulation at 2 CFR Part 200, Subpart F
regarding audit requirements.6 Note that the Compliance Supplement provides information on the
existing, important compliance requirements that the federal government expects to be
considered as a part of such audit. For example, the SLFRF Compliance Supplement describes
an alternative to the Single Audit for eligible recipients. Recipients should consult the Compliance
Supplement for more information about the alternative compliance examination engagement. The
Compliance Supplement is routinely updated, and is made available in the Federal Register and
on OMB’s website: https://www.whitehouse.gov/omb/office-federal-financial-management/
Recipients and subrecipients should consult the Federal Audit Clearinghouse to see examples of
Single Audit submissions.
4. Civil Rights Compliance. Recipients of Federal financial assistance from the Treasury are
required to meet legal requirements relating to nondiscrimination and nondiscriminatory use of
Federal funds. Those requirements include ensuring that entities receiving Federal financial
assistance from the Treasury do not deny benefits or services, or otherwise discriminate on the
basis of race, color, national origin (including limited English proficiency), disability, age, or sex,
in accordance with the following authorities: Title VI of the Civil Rights Act of 1964 (Title VI) Public
Law 88-352, 42 U.S.C. 2000d-1 et seq., and the Department's implementing regulations, 31 CFR
part 22; Section 504 of the Rehabilitation Act of 1973 (Section 504), Public Law 93-112, as
amended by Public Law 93-516, 29 U.S.C. 794; Title IX of the Education Amendments of 1972
(Title IX), 20 U.S.C. 1681 et seq., and the Department's implementing regulations, 31 CFR part
28; Age Discrimination Act of 1975, Public Law 94-135, 42 U.S.C. 6101 et seq., and the
Department implementing regulations at 31 CFR part 23.
In order to carry out its enforcement responsibilities under Title VI of the Civil Rights Act, Treasury
will collect and review information from recipients to ascertain their compliance with the applicable
requirements before and after providing financial assistance. Treasury’s implementing
regulations, 31 CFR part 22, and the Department of Justice (DOJ) regulations, Coordination of
Non-discrimination in Federally Assisted Programs, 28 CFR part 42, provide for the collection of
5 See flexibility provided in https://www.whitehouse.gov/wp-content/uploads/2021/03/M_21_20.pdf.
6 For-profit entities that receive SLFRF subawards are not subject to Single Audit requirements. However,
they are subject to other audits as deemed necessary by authorized governmental entities, including Treasury
and Treasury’s OIG.
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data and information from recipients (see 28 CFR 42.406). Treasury may request that non-tribal
recipients submit data for post-award compliance reviews, including information such as a
narrative describing their Title VI compliance status. As explained in Treasury FAQ 12.1, the
award terms and conditions for Treasury’s pandemic recovery programs, including the SLFRF
program, do not impose antidiscrimination requirements on Tribal governments beyond what
would otherwise apply under federal law.
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Part 2: Reporting Guidance
There are three types of reporting requirements for the SLFRF program. The report requirements are
approved and documented under OMB PRA number - OMB # 1505-0271.
• Interim Report: Provide initial overview of status and uses of funding. This is a one-time report.
See Section A, page 19.
• Project and Expenditure Report: Report on projects funded, expenditures, and contracts and
subawards equal to or greater than $50,000, and other information. See Section B, page 20.
• Recovery Plan Performance Report: The Recovery Plan Performance Report (the “Recovery
Plan”) will provide information on the projects that large recipients are undertaking with program
funding and how they plan to ensure program outcomes are achieved in an effective, efficient
manner. It will include key performance indicators identified by the recipient and some
mandatory indicators identified by Treasury. The Recovery Plan will be posted on the website of
the recipient as well as provided to Treasury. See Section C, page 46.
The reporting threshold is based on the total award amount allocated by Treasury under the SLFRF
program, not the funds received by the recipient as of the time of reporting.
States and territories are also required to submit information on their distributions to NEUs. Please
refer to Section D for additional details.
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Table 2: Reporting requirements by recipient type
Project and Recovery Plan
Tier Recipient Interim Report Expenditure Performance
Report Report
States, U.S. territories, By August 31, By January 31, By August 31,
metropolitan cities and 2021 or 60 2022, and then the 2021 or 60 days
counties with a days after last day of the after receiving
1 population that exceeds receiving month after the end funding, and
250,000 residents funding if of each quarter annually
funding was thereafter thereafter by
received by July 31
Metropolitan cities and October 15, Note: NEUs were
counties with a with not required to
2 population below expenditures by submit a Project
250,000 residents that category. and Expenditure
are allocated more than Report on January
$10 million in SLFRF Note: NEUs 31, 2022. The first
funding, and NEUs that were not reporting date for
are allocated more than required to NEUs was April 30,
$10 million in SLFRF submit an 2022.
funding Interim Report
Tribal Governments that
3 are allocated more than
$30 million in SLFRF
funding
Tribal Governments that By April 30, 2022,
4 are allocated less than and then annually
$30 million in SLFRF thereafter
funding
Metropolitan cities and
counties with a
5 population below
250,000 residents that
are allocated less than
$10 million in SLFRF
funding, and NEUs that
are allocated less than
$10 million in SLFRF
funding
Note: Based on the period of performance, reports will be collected through April 30, 2027. See the specific due
dates listed in Sections B and C.
As mentioned above, the total SLFRF allocations across all sources for a given jurisdiction will be
used to identify that jurisdiction’s Reporting Tier, beginning in April of 2022. Treasury may reach out
to jurisdictions to update Reporting Tiers.
The remainder of this document describes these reporting requirements. User guides describing how
and where to submit required reports are posted at www.treasury.gov/SLFRPReporting and updated
on a regular basis.
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Comparison to reporting for the CRF
This guidance does not change the reporting or compliance requirements pertaining to
the CRF. Reporting and compliance requirements for the SLFRF are separate from
CRF reporting requirements. Differences between CRF and SLFRF include:
• Project, Expenditure, and Subaward Reporting: The SLFRF reporting
requirements leverage the existing reporting regime used for CRF to foster
continuity and provide many recipients with a familiar reporting mechanism. The
data elements for the Project and Expenditure Report will largely mirror those used
for CRF, with some minor exceptions noted in this guidance. The users’ guide will
describe how reporting for CRF funds will relate to reporting for the SLFRF.
• Timing of Reports: CRF reports were due within 10 days of each calendar quarter
end. For quarterly reporters, SLFRF reporting will be due the last day of the month
following the end of the period covered. For annual reporters, SLFRF reporting will
be due on an annual schedule (see table in Section B below).
• Program and Performance Reporting: The CRF reporting did not include any
program or performance reporting. To build public awareness and accountability
and allow Treasury to monitor compliance with eligible uses, some program and
performance reporting is required for SLFRF.
A. Interim Report
Note: The Interim Reports were submitted under the 2021 IFR.
States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit
a one-time interim report with expenditures7 by Expenditure Category covering the period from March
3rd to July 31, 2021, by August 31, 2021 or sixty (60) days after first receiving funding if the recipient’s
date of award was between July 15, 2021 and October 15, 2021. The recipient was required to enter
obligations8 and expenditures and, for each, select the specific expenditure category from the
available options. See Appendix 3 for Expenditure Categories applicable for the Interim Report.
1. Required Programmatic Data
Recipients were also required to provide the following information if they had or planned to have
expenditures in the following Expenditure Categories.
a. Revenue replacement (EC 6.19): Key inputs into the revenue replacement formula in the 2021
IFR and estimated revenue loss due to the COVID-19 public health emergency calculated using
the formula in the 2021 IFR as of December 31, 2020.
• Base year general revenue (e.g., revenue in the last full fiscal year prior to the public health
emergency)
• Fiscal year end date
• Growth adjustment used (either 4.1 percent or average annual general revenue growth over
3 years prior to pandemic)
• Actual general revenue as of the twelve months ended December 31, 2020
7 For purposes of reporting in the SLFRF portal, an expenditure is the amount that has been incurred as a
liability of the entity (the service has been rendered or the good has been delivered to the entity).
8 For purposes of reporting in the SLFRF portal, an obligation is an order placed for property and services,
contracts and subawards made, and similar transactions that require payment.
9 See Appendix 3 for the full Expenditure Category (EC) list. Please note that Appendix 3 includes the
expenditure categories under the 2021 IFR, applicable to the Interim Report.
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• Estimated revenue loss due to the COVID-19 public health emergency as of December 31,
2020
• An explanation of how revenue replacement funds were allocated to government services
(Note: additional instructions was provided in the user guide)
In calculating general revenue and the other items discussed above, recipients should have
used audited data if it was available. When audited data was not available, recipients were not
required to obtain audited data if substantially accurate figures could be produced on an
unaudited basis. Recipients should have used their own data sources to calculate general
revenue and did not need to rely on revenue data published by the Census Bureau. Treasury
acknowledges that due to differences in timing, data sources, and definitions, recipients’ self-
reported general revenue figures may differ from those published by the Census Bureau.
Recipients were permitted to provide data on a cash, accrual, or modified accrual basis,
provided that recipients are consistent in their choice of methodology throughout the covered
period and until reporting is no longer required. Recipients’ reporting should align with their own
financial reporting.
In calculating general revenue, recipients should have excluded all intergovernmental transfers
from the federal government. This includes, but is not limited to, federal transfers made via a
State to a locality pursuant to the CRF or SLFRF. To the extent federal funds are passed
through States or other entities or intermingled with other funds, recipients should have
attempted to identify and exclude the federal portion of those funds from the calculation of
general revenue on a best-efforts basis.
Consistent with the broad latitude provided to recipients to use funds for government services to
the extent of reduction in revenue, recipients were required to submit a description of services
provided. This description may be in narrative or in another form, and recipients were
encouraged to report based on their existing budget processes and to minimize administrative
burden. For example, a recipient with $100 in revenue replacement funds available could
indicate that $50 were used for law enforcement operating expenses and $50 were used for
pay-go building of sidewalk infrastructure. As discussed in the 2021 IFR, these services can
include a broad range of services but may not be used directly for pension deposits or debt
service.
Reporting requirements did not require tracking the indirect effects of Fiscal Recovery Funds,
apart from the restrictions on use of Fiscal Recovery Funds to offset a reduction in net tax
revenue. In addition, recipients were required to indicate that Fiscal Recovery Funds were not
used to make a deposit in a pension fund.
B. Project and Expenditure Report
All recipients are required to submit Project and Expenditure Reports.
Note on NEUs: To facilitate reporting, each NEU will need an NEU Recipient Number. This is a unique
identification code for each NEU assigned by the State or territory to the NEU as part of its request
for funding.
1. Quarterly Reporting
The following recipients are required to submit quarterly Project and Expenditure Reports:
• States and U.S. territories
• Tribal governments that are allocated more than $30 million in SLFRF funding
• Metropolitan cities and counties with a population that exceeds 250,000 residents
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• Metropolitan cities and counties with a population below 250,000 residents that are allocated more
than $10 million in SLFRF funding and NEUs that are allocated more than $10 million in SLFRF
funding
For these recipients, the initial quarterly Project and Expenditure Report covered three calendar
quarters from March 3, 2021 to December 31, 2021 and was required to be submitted to Treasury by
January 31, 2022. The subsequent quarterly reports cover one calendar quarter and must be
submitted to Treasury by the last day of the month following the end of the period covered. Quarterly
reports are not due concurrently with applicable annual reports. Table 3 summarizes the quarterly
report timelines:
Table 3: Quarterly Project and Expenditure Report Timeline
Report Year Quarter Period Covered Due Date
1 2021 2–4 March 3 – December 31 January 31, 2022
2 2022 1 January 1 – March 31 April 30, 2022
3 2022 2 April 1 – June 30 July 31, 2022
4 2022 3 July 1 – September 30 October 31, 2022
5 2022 4 October 1 – December 31 January 31, 2023
6 2023 1 January 1 – March 31 April 30, 2023
7 2023 2 April 1 – June 30 July 31, 2023
8 2023 3 July 1 – September 30 October 31, 2023
9 2023 4 October 1 – December 31 January 31, 2024
10 2024 1 January 1 – March 31 April 30, 2024
11 2024 2 April 1 – June 30 July 31, 2024
12 2024 3 July 1 – September 30 October 31, 2024
13 2024 4 October 1 – December 31 January 31, 2025
14 2025 1 January 1 – March 31 April 30, 2025
15 2025 2 April 1 – June 30 July 31, 2025
16 2025 3 July 1 – September 30 October 31, 2025
17 2025 4 October 1 – December 31 January 31, 2026
18 2026 1 January 1 – March 31 April 30, 2026
19 2026 2 April 1 – June 30 July 31, 2026
20 2026 3 July 1 – September 30 October 31, 2026
21 2026 4 October 1 – December 31 April 30, 2027
2. Annual Reporting
The following recipients are required to submit annual Project and Expenditure Reports:
• Tribal governments that are allocated less than $30 million in SLFRF funding
• Metropolitan cities and counties with a population below 250,000 residents that are allocated less
than $10 million in SLFRF funding and NEUs that are allocated less than $10 million in SLFRF
funding
For these recipients, the initial Project and Expenditure Report covered from March 3, 2021 to March
31, 2022 and was required to be submitted to Treasury by April 30, 2022. The subsequent annual
reports cover one calendar year and must be submitted to Treasury by April 30. Table 4 summarizes
the annual report timelines:
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Table 4: Annual Project and Expenditure Report timeline
Report Period Covered Due Date
1 March 3, 2021 – March 31, 2022 April 30, 2022
2 April 1, 2022 – March 31, 2023 April 30, 2023
3 April 1, 2023 – March 31, 2024 April 30, 2024
4 April 1, 2024 – March 31, 2025 April 30, 2025
5 April 1, 2025 – March 31, 2026 April 30, 2026
6 April 1, 2026 – December 31, 2026 April 30, 2027
3. Required Information
The following information is required in Project and Expenditure Reports for both quarterly and annual
reporting:
Projects: Provide information on all SLFRF funded projects. Projects are defined as a grouping of
closely related activities that together are intended to achieve a specific goal or are directed toward
a common purpose. These activities can include new or existing eligible government services or
investments funded in whole or in part by SLFRF funding. For each project, the recipient is required
to enter the project name, identification number (created by the recipient), project expenditure
category (see Appendix 1), description, and status of completion. Project descriptions must
describe the project in sufficient detail to provide an understanding of the major activities that will
occur, and must be between 50 and 250 words.
Project descriptions for the emergency relief from natural disasters eligible use category must
describe the natural disaster the recipient is responding to, including the type of event, and how
the emergency relief is related to and reasonably proportional to the natural disaster.
a. Projects should be defined to include only closely related activities directed toward a common
purpose. Recipients should review the Required Programmatic Data described in 3.g. below and
define their projects at a sufficient level of granularity.
Note: For each project, the recipient is asked to select the appropriate Expenditure Category based
on the scope of the project (see Appendix 1). Projects should be scoped to align to a single
Expenditure Category. For select Expenditure Categories, the recipient also is asked to provide
additional programmatic data (described further below).
b. Obligations and Expenditures: Once a project is entered the recipient will be able to report on the
project’s obligations and expenditures. Recipients will be asked to report:
• Current period obligation
• Cumulative obligation
• Current period expenditure
• Cumulative expenditure
Note: The requirement to report projects’ obligations and expenditures and provide a
project description applies to all funds under the SLFRF program, including funds spent
under the revenue loss eligible use category. All SLFRF funds under any eligible use category
are subject to the obligation requirements. FAQ 17.15 discusses how recipients satisfy the
obligation requirement for funds used under the revenue loss eligible use category. Please note
that electing the standard allowance or reporting the amount of the recipient’s revenue loss does
not satisfy the obligation requirement.
In the Project and Expenditure report, recipients must report their amount of revenue loss by
claiming the standard allowance or calculating revenue loss according to the formula in the 2022
final rule. Additionally, recipients must also enter project(s) in either EC 6.1 or 6.2 that
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encompass all funds utilized under the revenue loss eligible use category, and include the
applicable amounts obligated and expended for each project. Treasury will assume that
projects reported under other ECs are not funded by revenue replacement and the regulations for
those ECs will apply for compliance purposes. Project descriptions under EC 6.1 or 6.2 must
summarize the project(s) in sufficient detail to provide information on the major activities that will
occur. See the Project & Expenditure Report User Guide for additional information.
c. Estimates: As discussed in SLFRF FAQs 17.8, 17.11, and 17.16, among others, recipients may
document an obligation incurred by December 31, 2024 to expend SLFRF funds in 2025 and 2026
by reporting an estimate to Treasury of future expenses. Recipients are not required to submit
estimates for the costs discussed below; rather, they must submit such estimates if they want to
use, to cover such costs, any funds that they would otherwise have to return to Treasury after 2024
as unobligated. As discussed below, the estimate will be reported in both the obligation amount
for a particular project and as a separate line item within the project for the specific type of estimate.
1. Personnel Costs
For projects involving personnel costs to be expended in 2025 and 2026 for positions
established and filled by December 31, 2024, recipients may report an estimate of such
expenses and retain funds that they would otherwise have to return to Treasury after 2024 as
unobligated. See SLFRF FAQs 17.7 and 17.8 for additional details about determining this
amount and preparing the estimate. Recipients should only report an estimate if funds are not
obligated for those personnel costs through another mechanism, such as through a subaward,
contract, or interagency agreement. For each project’s reported obligation, the estimate must
be limited to estimated personnel costs associated with the individual project and may not
include estimated costs associated with other projects.
For this estimate, recipients will be asked to report:
• Estimated personnel expenditures in 2025 and 2026**
• Current period expenditures pursuant to the estimate*
• Cumulative expenditures pursuant to the estimate*
• Total expenditures exceeding the estimate*
• Total reported obligation pursuant to the estimate*
• Reason for expenditures exceeding the estimate (if applicable)*
• Number of full-time-equivalent (FTE) positions for which funds are obligated**
• Explanation of how the estimate was determined**
• Brief description of the job categories covered by the estimate**
* Figures denoted by an asterisk (*) will be zero in the Q2-Q4 2024 reporting periods.
** Figures denoted by two asterisks (**) will be locked for editing after the applicable reporting
period covering obligations through December 31, 2024.
Certain fields listed above will be added to the Project & Expenditure Report in 2025.
Estimated personnel expenditures should also be reflected in the cumulative obligation amount
and current period obligation amount discussed in subsection (b).
If a recipient reports expenditures that exceed the amount of the initial estimate, the recipient
must manually sum the amount of the estimate and the total expenditures exceeding the
estimate, and input the resulting figure as the “Total reported obligation pursuant to the
estimate.” By doing so, Treasury considers the recipient to be confirming that (1) those
expenditures were only for positions established and filled by December 31, 2024, and (2) that
a valid obligation was incurred for those expenditures by that date. The recipient must also
attest that these expenditures were limited to personnel costs for positions established and
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filled by December 31, 2024. If a recipient determines that it will not use all of the funds reported
under the estimate for personnel costs and wishes to reclassify those remaining funds to
another eligible use of SLFRF funds, as discussed in FAQ 17.8, the recipient should enter the
applicable amount to be spent for personnel costs in the field, “Total reported obligation
pursuant to the estimate.” As with all award funds, reclassified funds may only be used to cover
another eligible use for which an obligation was incurred by December 31, 2024.
As discussed in section (h) below, the Project & Expenditure Report will prompt the recipient
to report “subaward data” for individuals or entities expected to be paid pursuant to the
estimated personnel expenditures. Estimated personnel expenses should be reported as a
“Direct Payment” entry. Because the recipient may not have precise identifying information for
the individuals or entities who will receive wages, salaries, and other payments pursuant to the
estimate, the recipient may enter a single “Direct Payment” entry that provides the address and
other information of the agency, department, or part of government employing the individuals
or entities who will receive such payments. Recipients will have the ability to add additional
Direct Payment entries after the obligation deadline for reporting personnel expenses paid
pursuant to the estimate. Recipients should add such entries after such payments are made.
As with all other expenditures, recipients should ensure that all expenditures made pursuant to
the estimate are reported to Treasury with the applicable identifying information.
Alongside these reporting requirements, a recipient must document and keep on file a
reasonable justification for how the estimate was determined. This reasonable justification is
distinct from the explanation of how the estimate was determined, which will be submitted in
the Project & Expenditure Report. The explanation submitted in the Project & Expenditure
Report should provide a summary of how the recipient calculated the estimate. The reasonable
justification kept on file may include a discussion of the recipient’s expectations that eligible
personnel costs will continue to be paid in future periods and may include payroll documents,
project plans, or other applicable documents.
In determining an appropriate estimate for expenses in 2025 and 2026, a recipient may wish
to consult the following sections of the Uniform Guidance:
• 2 CFR 200.403 – Factors affecting allowability of costs
• 2 CFR 200.404 – Reasonable costs
• 2 CFR 200.430(i) – Standards for Documentation of Personnel Expenses
Please note that recipients may also obligate funds for estimated personnel costs related to
compliance with certain administrative and legal requirements of SLFRF, as described in
section k, item 15 below. If the personnel costs will be expended in relation to an employee
engaged exclusively in compliance with relevant administrative and legal requirements of
SLFRF, as discussed in FAQ 17.10, a recipient should report such personnel cost obligations
under EC 7.3. A recipient should ensure that reported obligations are not duplicated across
multiple projects.
2. Contract Change Orders or Contingencies
As discussed in FAQ 17.16, recipients may use SLFRF funds to cover cost increases
attributable to a contract entered into by December 31, 2024, if the contract expressly provides
for change orders or contract contingencies. For such contracts, a recipient may report an
estimate of the amount that may be necessary to cover changes or contingencies in 2025 and
2026 and retain funds that they would otherwise have to return to Treasury after 2024 as
unobligated. The estimate must be limited to estimated costs associated with change orders or
contingencies for the contract(s) associated with the individual project reported, and may not
cover expected costs associated with other contracts reported under separate projects.
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For this estimate, recipients will be asked to report:
• Estimated expenditures to cover contract change orders and contingencies in 2025 and
2026**
• Current period expenditures pursuant to the estimate*
• Cumulative expenditures pursuant to the estimate*
• Total expenditures exceeding estimate*
• Total reported obligations pursuant to estimate*
• Reason for expenditures exceeding the estimate (if applicable)*
• Explanation of how the estimate was determined**
* Figures denoted by an asterisk (*) will be zero in the Q2-Q4 2024 reporting periods.
** Figures denoted by two asterisks (**) will be locked for editing after the applicable reporting
period covering obligations through December 31, 2024.
Certain fields listed above will be added to the Project & Expenditure Report in 2025.
Estimated contract change order and contingency expenditures under this provision should
also be reflected in the cumulative obligation amount and current period obligation amount
discussed in subsection (b).
If a recipient reports expenditures that exceed the amount of the initial estimate, the recipient
must manually sum the amount of the estimate and the total expenditures exceeding the
estimate and input the resulting figure as the “Total reported obligation pursuant to the
estimate.” By doing so, Treasury considers the recipient to be confirming that (1) those
expenditures are only for eligible costs, as described in FAQ 17.16, and (2) that a valid
obligation was incurred for those expenditures by December 31, 2024. The recipient must also
attest that these expenditures were limited to cost increases attributable to a contract entered
into by December 31, 2024, for which the contract expressly provides for change orders or
contract contingencies. If a recipient determines that it will not use all of the funds reported
under the estimate for contract change order and contingency costs and wishes to reclassify
those remaining funds to another eligible use of SLFRF funds, the recipient should enter the
applicable amount to be spent for eligible contract change order and contingency costs in the
field, “Total reported obligation pursuant to the estimate.” As with all award funds, reclassified
funds may only be used to cover another eligible use for which an obligation was incurred by
December 31, 2024.
If a recipient previously reported a project with contingency or reserve funds included in the
obligated amount, and the recipient was not required to set aside that amount by the contract
itself, the recipient must edit the previous project that incorrectly reported the obligation. The
recipient may add to the project an estimate of the amount that may be necessary to cover
changes or contingencies in 2025 and 2026 using the procedure described above if the contract
meets the requirements described in SLFRF FAQ 17.16.
Alongside these reporting requirements, a recipient must document and keep on file a
reasonable justification for how the estimate was determined. This reasonable justification is
distinct from the explanation of how the estimate was determined, which will be submitted in
the Project & Expenditure Report. The explanation submitted in the Project & Expenditure
Report should provide a summary of how the recipient calculated the estimate. The reasonable
justification kept on file may include a discussion of the recipient’s expectations and may
include key contract terms, project plans, or other applicable documents.
In determining an appropriate estimate for expenses in 2025 and 2026, a recipient may wish
to consult the following sections of the Uniform Guidance:
• 2 CFR 200.403 – Factors affecting allowability of costs
• 2 CFR 200.404 – Reasonable costs
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3. Certain Administrative and Legal Costs
Please see the guidance in section k, item 15 below.
d. Project Status: Once a project is entered the recipient will be asked to report on project status each
reporting period, in four categories:
• Not Started
• Completed less than 50 percent
• Completed 50 percent or more
• Completed
e. Program Income: Recipients should report the program income earned and expended to cover
eligible project costs, if applicable. See the discussion above and in SLFRF FAQs 13.11 and 17.21.
f. Adopted Budget (States, U.S. territories, metropolitan cities and counties with a population that
exceeds 250,000 residents only): Each state, territory and metropolitan city and county with a
population that exceeds 250,000 residents will provide the budget adopted for each project by its
jurisdiction associated with SLFRF funds. Treasury will use this information to better understand
the intended impact, identify opportunities for outreach, and understand the recipient’s progress in
program implementation. Treasury is not approving or pre-approving budgets.
• Recipients will enter the Adopted Budget based on information that exists currently in the
recipient’s financial systems and the recipient’s established budget process. Treasury
understands that recipients may use different budget processes. For example, a recipient
may consider a project budgeted once a legislature has appropriated funds; whereas another
recipient may consider a project budgeted at the moment when the funds have been
obligated.
• Additional information is provided on the differences between Adopted Budget, Obligations,
and Expenditures as part of the user guide posted at www.treasury.gov/SLFRPReporting.
g. Project Demographic Distribution (applicable to Public Health and Negative Economic Impact ECs:
EC 1.1-2.37)– Collection began April 2022
Recognizing the disproportionate public health and negative economic impacts of the pandemic
on many households, communities, and other entities, recipients must report whether certain types
of projects are targeted to impacted and disproportionately impacted communities. Recipients will
be asked to respond to the following:
a. What Impacted and/or Disproportionally Impacted population does this project primarily
serve? Please select the population primarily served.
b. If this project primarily serves more than one Impacted and/or Disproportionately Impacted
population, please select up to two additional populations served.
Recipients will select from the following options:
Impacted Disproportionately Impacted
Public Health • General Public
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Impacted Disproportionately Impacted
Assistance to • Low- or-moderate income • Low-income households and
Households households or populations10 populations12
• Households that experienced • Households and populations
unemployment residing in Qualified Census Tracts
• Households that experienced • Households that qualify for certain
increased food or housing insecurity federal programs13
• Households that qualify for certain • Households receiving services
federal programs11 provided by Tribal governments
• For services to address lost • Households residing in the U.S.
instructional time in K-12 schools: territories or receiving services from
any students that lost access to in- these governments
person instruction for a significant • For services to address educational
period of time disparities, Title I eligible schools14
• Other households or populations • Other households or populations
that experienced a negative that experienced a disproportionate
economic impact of the pandemic negative economic impact of the
other than those listed above pandemic other than those listed
(please specify) above (please specify)
Assistance to • Small businesses that experienced a • Small businesses operating in
Small negative economic impact of the Qualified Census Tracts
Businesses pandemic • Small businesses operated by Tribal
• Classes of small businesses governments or on Tribal lands
designated as negatively • Small businesses operating in the
economically impacted by the U.S. territories
pandemic (please specify) • Other small businesses
disproportionately impacted by the
pandemic (please specify)
Assistance to • Non-profits that experienced a • Non-profits operating in Qualified
Non-Profits negative economic impact of the Census Tracts
pandemic (please specify) • Non-profits operated by Tribal
governments or on Tribal lands
10 Low or moderate-income households and communities are those with (i) income at or below 300 percent of the Federal
Poverty Guidelines for the size of the household based on the most recently published poverty guidelines by the
Department of Health and Human Services (HHS) or (ii) income at or below 65 percent of the Area Median Income for the
county and size of household based on the most recently published data by the Department of Housing and Urban
Development (HUD).
11 For Impacted households, these programs are Children’s Health Insurance Program (“CHIP”); Childcare Subsidies
through the Child Care and Development Fund (“CCDF”) Program; Medicaid; National Housing Trust Fund (“HTF”), for
affordable housing programs only; Home Investment Partnerships Program (“HOME”), for affordable housing programs
only.
12 Low-income households and communities are those with (i) income at or below 185 percent of the Federal Poverty
Guidelines for the size of the household based on the most recently published poverty guidelines by HHS or (ii) income at
or below 40 percent of Area Median Income for its county and size of household based on the most recently published
data by HUD.
13 For Disproportionately Impacted households, these programs are Temporary Assistance for Needy Families (“TANF”),
Supplemental Nutrition Assistance Program (“SNAP”), Free- and Reduced-Price Lunch (“NSLP”) and/or School Breakfast
(“SBP”) programs, Medicare Part D Low-Income Subsidies, Supplemental Security Income (“SSI”), Head Start, Special
Supplemental Nutrition Program for Women, Infants, and Children (“WIC”), Section 8 Vouchers, Low-Income Home
Energy Assistance Program (“LIHEAP”), and Pell Grants.
14 For educational services and other efforts to address educational disparities, Treasury will recognize Title I eligible
schools as disproportionately impacted and responsive services that support the school generally or support the whole
school service as eligible. “Title I eligible schools” means schools eligible to receive services under section 1113 of Title I,
Part A of the Elementary and Secondary Education Act of 1965, as amended (20 U.S.C. 6313), including schools served
under section 1113(b)(1)(C) of that Act.
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Impacted Disproportionately Impacted
• Classes of non-profits designated as • Non-profits operating in the U.S.
negatively economically impacted by territories
the pandemic (please specify) • Other non-profits disproportionately
impacted by the pandemic (please
specify)
Aid to Impacted • Travel, tourism, or hospitality sectors N/A
Industries (including Tribal development
districts)
• Industry outside the travel, tourism,
or hospitality sectors that
experienced a negative economic
impact of the pandemic (please
specify)
h. Subawards, Contracts, Grants, Loans, Transfers, Interagency Agreements, and Direct Payments:
Each recipient shall also provide detailed obligation and expenditure information for any contracts
and grants awarded, loans issued, transfers made to other government entities, interagency
agreements entered into pursuant to SLFRF FAQ 17.6, and direct payments made by the recipient
that are equal to or greater than $50,000. Please note that as outlined in FAQ 13.14, Treasury is
not collecting subaward data for projects categorized under the revenue loss eligible use category.
Recipients do not need to submit separate monthly subaward reports to FSRS.gov as required
pursuant to the 2 CFR Part 170, Appendix A award term regarding reporting subaward and
executive compensation, which is included in the SLFRF Award Terms and Conditions. Treasury
will submit this reporting on behalf of recipients using the $50,000 reporting threshold, timing, and
data elements discussed in this guidance. If recipients choose to continue reporting to FSRS.gov
in addition to reporting directly to Treasury on these funds, they may do so and will be asked to
notify Treasury as part of their quarterly submission.
In general, recipients will be asked to provide the following information for each Contract, Grant,
Loan, Transfer, Interagency Agreement, or Direct Payment equal to or greater than $50,000:
• Subrecipient identifying and demographic information (e.g., location and UEI/TIN)
• Award number (e.g., Award number, Contract number, Loan number)
• Award date, type, amount, and description
• Award payment method (reimbursable or lump sum payment(s))
• For loans, expiration date (date when loan expected to be paid in full)
• Primary place of performance
• Related project name(s)
• Related project identification number(s) (created by the recipient)
• Period of performance start date
• Period of performance end date
• Quarterly obligation amount
• Quarterly expenditure amount
• Project(s)
• Additional programmatic performance indicators for select Expenditure Categories (see below)
Aggregate reporting is required for contracts, grants, transfers made to other government entities,
interagency agreements, loans, and direct payments that are below $50,000. This information will
be accounted for by Expenditure Category at the project level. Note that all obligations and
expenditures made directly to individuals, regardless of dollar amount, should be included in
aggregate reporting.
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For interagency agreements, recipients will be required to attest that the agreement meets the
requirements for those transactions described in FAQ 17.6 and indicate which of the following
criteria the interagency agreement meets:
• It imposes conditions on the use of funds by the agency, department, or part of government
receiving funds to carry out the program
• It governs the provision of funds from one agency, department, or part of government to another
to carry out an eligible use of SLFRF funds
• it governs the procurement of goods or services by one agency, department, or part of
government from another
As required by the 2 CFR Part 170, Appendix A award term regarding reporting subaward and
executive compensation, recipients must also report the names and total compensation of their
five most highly compensated executives and their subrecipients’ executives for the preceding
completed fiscal year if (1) the recipient received 80 percent or more of its annual gross revenues
from Federal procurement contracts (and subcontracts) and Federal financial assistance subject
to the Transparency Act, as provided by 2 CFR 170.320 (and subawards), and received
$25,000,000 or more in annual gross revenues from Federal procurement contracts (and
subcontracts) and Federal financial assistance subject to the Transparency Act (and subawards),
and (2) if the information is not otherwise public. In general, most SLFRF recipients are
governmental entities with executive salaries that are already disclosed, so no additional
information would be required to be reported for them. The recipient is responsible for the
subrecipients’ compliance with registering and maintaining an updated profile on SAM.gov.
In accordance with the SLFRF Financial Assistance agreement, recipients must include a
subrecipient’s Unique Entity Identifier (UEI) in the SLFRF Project and Expenditure report.
Beginning with the October 2023 report, subrecipients reported without a UEI will require recipients
to select a justification for the missing UEI for the reported subrecipient. The justifications are as
follows:
• Subrecipient facing delay in obtaining UEI from the U.S. General Services Administration
• Recipient was delayed in collecting a UEI from its subrecipient due to recipient’s internal control
issue and recipient must describe the internal control issue and planned corrective action.
• Recipient was unable to contact subrecipient:
o Services the subrecipient provided were completed after April 4, 2022 and recipient is
continuing to work to collect its subrecipient’s UEI
o Services the subrecipient provided were completed prior to April 4, 2022
Recipients will also be required to report a timeline for obtaining and reporting the UEI for all reasons
excluding services that were completed prior to April 4, 2022.
i. Civil Rights Compliance: Treasury will request information on recipients’ compliance with Title VI
of the Civil Rights Act of 1964, as applicable, on an annual basis. This information may include a
narrative describing the recipient’s compliance with Title VI, along with other questions and
assurances. This collection does not apply to Tribal governments15
j. Ineligible Activities: Tax Offset Provision (States and territories only): Section 602(c)(2)(A) of the
Social Security Act prohibits a State or territory from using SLFRF funds to directly or indirectly
offset a reduction in the net tax revenue of the State or territory resulting from a change in law,
regulation, or administrative interpretation during the covered period (the “Tax Offset Provision”).
The 2022 Final Rule implements the Tax Offset Provision at 31 CFR § 35.8. Violations of the Tax
15 Please note, as explained in Treasury FAQ 12.1, that the award terms and conditions for Treasury’s
pandemic recovery programs, including the SLFRF, do not impose antidiscrimination requirements on Tribal
governments beyond what would otherwise apply under federal law.
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Offset Provision may be subject to recoupment. The following information is required for Treasury
to ensure SLFRF funding is not used for ineligible activities related to the Tax Offset Provision.
For each reporting year, in the quarterly reporting cycle occurring 90 days after the end of the
recipient’s fiscal year, States and territories will report certain items related to the Tax Offset
Provision, as detailed below. For example, if a recipient’s fiscal year ends June 30, 2022,
reporting on the Tax Offset Provision for fiscal year 2022 will be due in October 2022. All States
and territories reported on the Tax Offset Provision for fiscal year 2021 in July 2022.
As indicated in the 2022 final rule, Treasury is implementing a tiered approach to reporting on the
Tax Offset Provision, which is described below. Although Treasury is implementing a tiered
approach to reporting, recipients should maintain records to support their compliance with the
Tax Offset Provision.
The terms “reporting year,” “baseline,” “covered change,” “covered period,” “net reduction in total
spending,” and “tax revenue” are defined in the 2022 Final Rule, 31 CFR § 35.3. For purposes of
calculating a net reduction in total spending, total spending for the fiscal year ending 2019 should
be reported on an inflation-adjusted basis, consistent with the 2022 Final Rule. Similarly, for
purposes of calculating baseline tax revenue, tax revenue for the fiscal year 2019 should be
reported on an inflation-adjusted basis, consistent with the 2022 Final Rule.
For purposes of reporting actual tax revenue for the requested fiscal year and baseline tax
revenue for the fiscal year ending 2019,16 (a) if available, recipients should report information
using audited financials and (b) recipients may provide data on a cash, accrual, or modified
accrual basis, but must be consistent in their approach across all reporting periods. Similarly, for
purposes of calculating a net reduction in total spending, recipients should report data using
audited financials where available.
Recipients will first answer a series of summary questions to determine the tiering of their tax
offset reporting:
Summary Questions
• Do you have revenue-reducing covered change(s) to report for the requested fiscal year and
for future fiscal years? Yes/No
o If no, recipients have no further reporting requirements in the tax offset section.
(Remaining summary questions will be greyed out).
o If yes, recipients will complete part 1 and additional fields.
• Is the aggregate value of your revenue-reducing covered change(s) for the requested fiscal
year less than the de minimis? Yes/No.
o If yes, recipients will complete parts 1 and 2, and no further reporting is required in
the tax offset section. (Remaining summary questions will be greyed out).
o If no, recipients will complete parts 1, 2 and additional fields.
• Do you have a reduction in net tax revenue for the requested fiscal year, meaning that actual
tax revenue for the requested fiscal year is less than baseline tax revenue? Yes/No.
o If yes, recipients will complete parts 1, 2, and 3 and additional fields.
o If no, recipients will complete parts 1, 2, and 3, and no further reporting is required in
the tax offset section. (Remaining summary questions will be greyed out).
• Do you have revenue-increasing covered change(s) and/or covered spending cuts to report
for the requested fiscal year? Yes/No
o If yes, recipients will complete parts 1, 2, 3, and 4.
o If no, recipients will complete the revenue reduction cap.
16 Tax revenue for fiscal year ending 2019 is relevant for calculating the recipient’s baseline.
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Reporting Part 1: Revenue-reducing Covered Changes
• Do you have revenue-reducing covered change(s) to report for the requested fiscal year and
for future fiscal years? Yes/No
o If yes, complete grid or upload spreadsheet with the name of each revenue-reducing
covered change and the value of the revenue-reducing covered change for the
requested fiscal year and for future fiscal years.
o If no, a recipient has no revenue-reducing covered changes to report, no additional
reporting is required.
• Enter in the aggregate value of all revenue-reducing covered change(s) for the requested
fiscal year.17
Revenue-reducing Covered Changes: Guidance
For each reporting year, a recipient must report the value of covered changes that the recipient
predicts will have the effect of reducing tax revenue in a given reporting year (revenue-reducing
covered changes), similar to the way it would in the ordinary course of its budgeting process.
The value of these revenue-reducing covered changes may be reported based on estimated
values produced by a budget model, incorporating reasonable assumptions, that aligns with the
recipient government’s existing approach for measuring the effects of fiscal policies, and that
measures relative to a current law baseline. The revenue-reducing covered changes may also
be reported based on actual values using a statistical methodology to isolate the change in year-
over-year revenue attributable to the covered change(s), relative to the current law baseline
prior to the change(s). Estimation approaches should not use dynamic methodologies that
incorporate the projected effects of the policies on macroeconomic growth. In general and where
possible, reported values should be produced by the agency of the recipient government
responsible for estimating the costs and effects of fiscal policy changes. Recipients must
maintain records regarding the identification and predicted effects of revenue-reducing covered
changes.
Reporting Part 2: Baseline Revenue and De Minimis Threshold
• Enter Baseline Revenue:
• Enter in the aggregate value of the revenue-reducing covered change(s) for the requested
fiscal year as a percentage of baseline revenue:
• Is the aggregate value of the revenue-reducing covered change(s) for the requested fiscal
year less than one percent of baseline revenue? Y/N
o If yes, a recipient’s aggregate value of the revenue-reducing covered changes in the
reporting year is less than the de minimis threshold, and no additional reporting is
required.
Baseline Revenue: Guidance
Baseline has the meaning defined in the 2022 Final Rule, 31 CFR 35.3.
Recipients must determine whether the aggregate value of the revenue-reducing covered
changes in the reporting year is less than one percent of baseline revenue (the de minimis
threshold).
Reporting Part 3: Actual Tax Revenue and Reduction in Net Tax Revenue
• Enter Actual Tax Revenue for the requested fiscal year:
• Enter Reduction in Net Tax Revenue: baseline revenue minus actual tax revenue
17 The 2022 final rule defines covered change. “Covered change means a change in law, regulation, or
administrative interpretation that reduces any tax (by providing for a reduction in a rate, a rebate, a deduction,
a credit, or otherwise) or delays the imposition of any tax or tax increase. A change in law includes any final
legislative or regulatory action, a new or changed administrative interpretation, and the phase-in or taking
effect of any statute or rule if the phase-in or taking effect was not prescribed prior to the start of the covered
period.”
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o If the value of the reduction in net tax revenue is zero or negative (meaning that
actual tax revenue is equal to or greater than baseline revenue), no additional
reporting is required.
Actual Tax Revenue: Guidance
Actual tax revenue means the tax revenue received by the recipient government in the reporting
year. Tax revenue has the meaning defined in the 2022 Final Rule, 31 CFR 35.3.
Reduction in Net Tax Revenue: Guidance
The reduction in net tax revenue is equal to baseline revenue minus actual tax revenue in each
reporting year. If this value is zero or negative, there is no reduction in net tax revenue.
Reporting Part 4: Revenue-increasing Covered Changes and Covered Spending Cuts
• Do you have revenue-increasing covered change(s) and/or covered spending cuts to report
for the requested fiscal year? Yes/No.
• If yes, complete grid or upload spreadsheet with the name of each revenue-increasing
covered change and the value.
• Enter in the aggregate value of revenue-increasing covered change(s):
• Enter net reduction in total spending for the requested fiscal year:
• Complete grid or upload spreadsheet of specific spending cuts and the corresponding
“reporting unit”, including the name of the reporting unit, description of the spending cut, the
amount of the reduction in spending in the reporting unit for the reporting year relative to its
inflation-adjusted FY 2019 level, the amount of any Fiscal Recovery Funds spent in the
reporting unit in the reporting year, and the amount by which the reduction in spending in the
reporting unit in the reporting year exceeds the Fiscal Recovery Funds spent in the reporting
unit in the reporting year, if at all.
• Enter the aggregate value of covered spending cuts.
• Enter the aggregate value of revenue-increasing covered changes + the aggregate value of
covered spending cuts.
• Enter the total value of revenue-reducing covered changes minus the total of (aggregate
value of revenue-increasing covered changes + aggregate value of covered spending cuts).
• Is the aggregate value of revenue-reducing covered changes minus the total of (aggregate
value of revenue-increasing changes + aggregate value of covered spending cuts) negative
or equal to zero? (Yes/No)
o If yes, recipients have no further reporting requirements related to the Tax Offset
Provision.
o If no, recipients must move on to the calculation of the revenue reduction cap.
Revenue-increasing covered changes: Guidance
If a recipient has revenue-reducing covered changes, the aggregate value of which exceed the
de minimis threshold, and its actual tax revenue does not exceed baseline tax revenue, a
recipient must report the value of covered changes that have had or that the recipient predicts
will have the effect of increasing tax revenue in a given reporting year (revenue-increasing
covered changes), similar to the way it would in the ordinary course of its budgeting process.
The value of these revenue-increasing covered changes may be reported based on estimated
values produced by a budget model, incorporating reasonable assumptions, that aligns with the
recipient’s existing approach for measuring the effects of fiscal policies, and that measures
relative to a current law baseline. The revenue-increasing covered changes may also be
reported based on actual values using a statistical methodology to isolate the change in year-
over-year revenue attributable to the revenue-increasing covered change(s), relative to the
current law baseline prior to the change(s). Estimation approaches should not use dynamic
methodologies that incorporate the projected effects of the policies on macroeconomic growth.
In general and where possible, reporting should be produced by the agency of the recipient
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responsible for estimating the costs and effects of fiscal policy changes. Recipients should
maintain records regarding revenue-increasing covered changes and estimates of such
changes.
Net reduction in total spending, and tables of specific spending cuts: Guidance
Recipients may cut spending in certain areas to pay for revenue-reducing covered changes, up
to the amount of the recipient’s net reduction in total spending. To calculate the amount of
spending cuts that are available to offset a reduction in tax revenue, the recipient must first
consider whether there has been a reduction in total net spending, excluding Fiscal Recovery
Funds (net reduction in total spending). As defined in the 2022 Final Rule, 35 CFR 35.3, net
reduction in total spending is measured as the recipient government’s total spending for a given
reporting year excluding Fiscal Recovery Funds, subtracted from its total spending for its fiscal
year ending in 2019, adjusted for inflation using the Bureau of Economic Analysis’s Implicit Price
Deflator for the gross domestic product of the United States for that reporting year. If that
calculation yields a positive value, there has been a net reduction in total spending; if it yields
zero or a negative value, there has not been a net reduction in total spending. If there has been
no net reduction in total spending, a recipient will have no spending cuts to offset a reduction in
net tax revenue.
Next, a recipient must determine and aggregate the value of spending cuts in each “reporting
unit.” “Reporting units” are departments, agencies, or authorities of the recipient’s government.
For each reporting unit, the recipient must report (1) the amount of the reduction in spending in
the reporting unit for the reporting year relative to its inflation-adjusted FY 2019 level, (2) the
amount of any Fiscal Recovery Funds spent in the reporting unit in the reporting year, and (3)
the amount by which the reduction in spending in the reporting year exceeds the Fiscal
Recovery funds spent in the reporting unit in the reporting year. If a recipient has not spent
amounts received from the Fiscal Recovery Funds in a reporting unit, the full amount of the
reduction in spending counts as a covered spending cut and may be included in the aggregate
value of spending cuts. If the recipient has spent amounts received from the Fiscal Recovery
Funds, such amounts generally would be deemed to have replaced the amount of spending cut,
and only reductions in spending above the amount of Fiscal Recovery Funds spent on the
reporting unit would be eligible to offset a reduction in net tax revenue. Only such amounts
above the amount of Fiscal Recovery Funds spent on the reporting unit should be included in
the aggregate value of spending cuts.
To align with existing reporting and accounting, the 2022 Final Rule considers the department,
agency, or authority from which spending has been cut and whether the recipient government
has spent amounts received from the Fiscal Recovery Funds on that same department, agency,
or authority. Some commenters on the 2021 interim final rule argued that the methodology for
identifying offsetting spending cuts at the department, agency, or authority level was too
restrictive, but as discussed in the 2022 final rule, Treasury maintained the approach of requiring
this reporting at the department, agency, or authority level. Recipients are encouraged to define
reporting units in a manner consistent with their existing budget process and should, to the
extent possible, report using the same reporting unit in each reporting year. Spending cuts must
be reported relative to FY 2019 spending levels, adjusted for inflation, and excluding Fiscal
Recovery Funds from reporting year spending levels.
Recipients should maintain records regarding spending cuts.
Reporting Part 5: Revenue Reduction Cap
The “revenue reduction cap,” together with Part 3, ensures that recipient governments can use
organic revenue growth to offset the cost of revenue-reducing covered changes. If, based on the
calculations completed so far, a recipient has not yet demonstrated how its revenue-reducing
covered changes were offset by non-SLFRF sources, the reporting portal will auto-calculate the
revenue reduction cap, which will be the lesser of the following two amounts:
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• Reduction in Net Tax Revenue (baseline tax revenue minus actual tax revenue) [pre-
populated from Part 3] and
• Aggregate Value of revenue-reducing covered changes minus (total of (aggregate value of
revenue-increasing changes + aggregate value of covered spending cuts) [pre-populated
from Part 4].
k. Required Programmatic Data (other than water, sewer, and broadband infrastructure projects):
For all projects listed under the following Expenditure Categories (see Appendix 1), the
information listed must be provided in each report.
1. Public Health and Negative Economic Impact (EC 1.1-3.5) - Collection began in April 2022
• Brief description of structure and objectives of assistance program(s), including public
health or negative economic impact experienced
• Brief description of how a recipient’s response is related and reasonably proportional to a
public health or negative economic impact of COVID-19.18
Note: The 2022 final rule presumes that all enumerated eligible uses for programs and
services, including COVID-19 mitigation and prevention programs and services, are
reasonably proportional responses to the harm identified unless a response is grossly
disproportionate to the type or extent of harm experienced. Many of the Eligibility
Categories encompass multiple specific enumerated eligible uses and may be provided to
a variety of populations. For example, EC 2.13 Healthy Childhood Environments: Services
to Foster Youth or Families Involved in Child Welfare System includes a wide array of
financial, educational, child development, or health supports, or other supports necessary,
including supports for kinship care, and may be provided to foster youth and/or families
involved in the child welfare system. Between these two fields above, recipients should
provide enough information to identify the type of enumerated eligible use being provided
within the EC (e.g., kinship care support services), the public health or economic impact
experienced, who the program and/or service is being provided to, and what services are
being provided (e.g., respite resources). For enumerated eligible uses, recipients are not
required to provide substantive documentation that the response is related and reasonably
proportional in the Project and Expenditure Report.
2. Capital Expenditures (EC 1.1-3.5) - Collection began in January 2022, with additional fields
required starting in July 2022
• Does this project include a capital expenditure? (Collection began in January 2022)
• Total expected capital expenditure, including pre-development costs, if applicable
(Collection began in January 2022)
• Type of capital expenditure, based on the following enumerated uses (Collection began in
July 2022):
▪ COVID-19 testing sites and laboratories, and acquisition of related equipment
▪ COVID-19 vaccination sites
▪ Medical facilities generally dedicated to COVID-19 treatment and mitigation (e.g.,
emergency rooms, intensive care units, telemedicine capabilities for COVID-19
related treatment)
▪ Temporary medical facilities and other measures to increase COVID-19 treatment
capacity, including related construction costs
▪ Acquisition of equipment for COVID-19 prevention and treatment, including
ventilators, ambulances, and other medical or emergency services equipment
▪ Emergency operations centers and acquisition of emergency response equipment
(e.g., emergency response radio systems)
18 Please note that capital expenditures are not considered “programs and services” and are not presumed to
be reasonably proportional responses to an identified harm except as provided in the 2022 final rule.
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▪ Installation and improvement of ventilation systems in congregate settings, health
facilities, or other public facilities
▪ Public health data systems, including technology infrastructure
▪ Adaptations to congregate living facilities, including skilled nursing facilities, other
long-term care facilities, incarceration settings, homeless shelters, residential foster
care facilities, residential behavioral health treatment, and other group living
facilities, as well as public facilities and schools (excluding construction of new
facilities for the purpose of mitigating spread of COVID-19 in the facility)
▪ Mitigation measures in small businesses, nonprofits, and impacted industries (e.g.,
developing outdoor spaces)
▪ Behavioral health facilities and equipment (e.g., inpatient or outpatient mental health
or substance use treatment facilities, crisis centers, diversion centers)
▪ Technology and equipment to allow law enforcement to efficiently and effectively
respond to the rise in gun violence resulting from the pandemic
▪ Affordable housing, supportive housing, or recovery housing development
▪ Food banks and other facilities primarily dedicated to addressing food insecurity
▪ Transitional shelters (e.g., temporary residences for people experiencing
homelessness)
▪ Devices and equipment that assist households in accessing the internet (e.g.,
tablets, computers, or routers)
▪ Childcare, daycare, and early learning facilities
▪ Job and workforce training centers
▪ Improvements to existing facilities to remediate lead contaminants (e.g., removal of
lead paint)
▪ Medical equipment and facilities designed to address disparities in public health
outcomes (includes primary care clinics, hospitals, or integrations of health services
into other settings)
▪ Parks, green spaces, recreational facilities, sidewalks, pedestrian safety features
like crosswalks, streetlights, neighborhood cleanup, and other projects to revitalize
public spaces
▪ Rehabilitations, renovation, remediation, cleanup, or conversions of vacant or
abandoned properties
▪ Schools and other educational facilities or equipment to address educational
disparities
▪ Technology and tools to effectively develop, execute, and evaluate government
programs
▪ Technology infrastructure to adapt government operations to the pandemic (e.g.,
video-conferencing software, improvements to case management systems or data
sharing resources), reduce government backlogs, or meet increased maintenance
needs
▪ Other (please specify)
• For recipients (other than Tribal governments) investing in projects with total expected
capital expenditures for an enumerated eligible use of $10 million or more, as well as
projects with total expected capital expenditures for an “other” use of $1 million or more,
provide a written justification (Collection began in July 2022)
• For projects with total expected capital expenditures of over $10 million, provide labor
reporting as outlined for infrastructure projects on page 43 (Collection began July 2022)
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3. Household Assistance (EC 2.1-2.8) – Collection began January 2022:
• Number of households served (by program if recipient establishes multiple separate
household assistance programs)
4. Small Business Economic Assistance (EC 1.8, 2.29-2.33) – Collection began April 2022
• Number of small businesses served (by program if recipient establishes multiple separate
small business assistance programs)
5. Assistance to Non-Profits (EC 1.9, 2.34)- Collection began April 2022
• Number of Non-Profits served (by program if recipient establishes multiple separate non-
profit assistance programs)
6. Aid to Travel, Tourism, and Hospitality or Other Impacted Industries (EC 1.10, 2.35-2.36) –
Collection began April 2022:
• If aid is provided to industries other than travel, tourism, and hospitality (EC 2.36),
describe if the industry experienced at least 8 percent employment loss from pre-
pandemic levels, or the industry is experiencing comparable or worse economic impacts
as the national tourism, travel, and hospitality industries as of the date of the 2022 final
rule, and rationale for providing aid to the industry
• For each subaward:
o Sector of employer (Note: additional detail, including list of sectors, to be provided in
the user guide posted to www.treasury.gov/SLFRP)
o Purpose of funds (e.g., payroll support, safety measure implementation)
7. Education Assistance (EC 2.14, 2.24-.2.27) – Collection began in January 2022:
• The National Center for Education Statistics (“NCES”) School ID or NCES District ID. List
the School District if all schools within the school district received some funds. If not all
schools within the school district received funds, list the School ID of the schools that
received funds. These can allow evaluators to link data from the NCES to look at school-
level demographics and, eventually, student performance.19
8. Payroll for Public Health and Safety Employees (EC 3.1) – Collection began in January 2022:
• Number of government FTEs responding to COVID-19 supported under this authority
9. Rehiring Public Sector Staff (EC 3.2) – Collection began in January 2022:
• Number of FTEs rehired by governments under this authority
10. Premium Pay (both Public Sector EC 4.1 and Private Sector EC 4.2) – Collection began in
January 2022; additional field began in April 2022
• List of sectors designated as critical to protecting the health and well-being of residents by
the chief executive of the jurisdiction, if beyond those included in the 2022 final rule
(Collection began January 2022)
• Number of workers to be served (Collection began January 2022)
• Employer sector for all subawards to third-party employers (i.e., employers other than the
State, local, or Tribal government) (Collection began January 2022)
• For groups of workers (e.g., an operating unit, a classification of worker, etc.) or, to the
extent applicable, individual workers, other than those where the eligible worker receiving
premium pay is earning (with the premium pay included) below 150 percent of their
residing state or county’s average annual wage for all occupations, as defined by the
Bureau of Labor Statistics Occupational Employment and Wage Statistics, whichever is
19 For more information on NCES identification numbers see https://nces.ed.gov/ccd/districtsearch/ (districts)
and https://nces.ed.gov/ccd/schoolsearch/ (schools).
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higher, on an annual basis; OR the eligible worker receiving premium pay is not exempt
from the Fair Labor Standards Act overtime provisions:
▪ A brief written narrative justification of how the premium pay or grant is responsive
to workers performing essential work during the public health emergency. This
could include a description of the essential workers’ duties, health or financial risks
faced due to COVID-19, and why the recipient government determined that the
premium pay was responsive to workers performing essential work during the
pandemic. This description should not include personally identifiable information;
when addressing individual workers, recipients should be careful not to include
this information. Recipients may consider describing the workers’ occupations and
duties in a general manner as necessary to protect privacy (Collection began
January 2022)
• Number of workers to be served with premium pay in K-12 schools (Collection began April
2022)
11. Revenue replacement (EC 6.1) – Collection began in August 2021:
As outlined in the 2022 final rule, recipients have the option to make a one-time decision to
calculate revenue loss according to the formula outlined in the 2022 final rule or elect a
“Standard Allowance” of up to $10 million, not to exceed the award allocation, to spend on
government services throughout the period of performance. The option to make this one-time
decision was provided during the April 30, 2022 reporting deadline. Recipients may update
their revenue loss determination, as appropriate, through the April 2025 reporting period.
Upon update, any prior revenue loss election will be superseded. Recipients must use a
consistent methodology across the period of performance (i.e., choose either the standard
allowance or the full formula) and may not elect one approach for certain reporting years and
the other approach for different reporting years.
For recipients electing the “Standard Allowance,” Treasury will presume that up to $10
million, not to exceed the award allocation, in revenue has been lost due to the public health
emergency. Recipients are permitted to use that amount to fund “government services.”
Please note that electing the standard allowance does not change a recipient’s total
allocation. Recipients that elect to use this standard allowance will make this election instead
of calculating lost revenue using the formula.
For recipients calculating revenue loss according to the formula, the 2022 final rule permits
recipients to choose whether to use calendar or fiscal year calculation dates. Recipients
must use the same calculation time frame (calendar or fiscal year) throughout the award
period.
Recipients calculating lost revenue using the formula should report the following:
• Choice of fiscal or calendar year revenue loss (choice must remain consistent throughout
award period)
• General revenue collected over the past 12 months as of the most recent calculation
date, as outlined in the 2022 final rule.
• Calculated revenue loss due to the COVID-19 public health emergency; and
• An explanation of how the revenue replacement funds were allocated to government
services (note: additional instructions and/or template provided in the user guide posted
at www.treasury.gov/SLFRPReporting).
For information on treatment of future tax changes, please see the Statement Regarding
Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final
Rule and Final Rule.
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Recipients may report obligating and expending funds under this expenditure category up to
the amount of either the Standard Allowance or a recipient’s calculated revenue loss, as
applicable. This includes cases in which a recipient chooses to reclassify funds to project(s)
reported under the revenue replacement expenditure category according to the provisions
discussed in FAQ 17.19. A recipient’s revenue loss election serves as the limit on the total
amount that may be reclassified to this expenditure category.
12. Emergency Relief from Natural Disasters (EC 8) – Collection began October 2023:
For EC 8.1-8.11
• Identify the natural disaster declaration or designation
o Emergency Declaration or Major Declaration pursuant to the Robert T. Stafford
Disaster Relief and Emergency Assistance Act
▪ If responding to a natural disaster that is the subject of an emergency declaration
pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act:
• Provide the declaration identification number;
• Have SLFRF funds provided financial assistance to a person, business
concern, or other entity with respect to disaster losses? If providing
financial assistance to a person, business concern, or other entity with
respect to disaster losses, recipients are responsible for ensuring
compliance with the duplication of benefits requirements described in the
interim final rule at 31 CFR 35.6(g)(3). Disaster losses are losses suffered
as a result of a major disaster or emergency declared under the Stafford
Act.
o Emergency declaration by the Governor of a state pursuant to respective state law
without a Stafford Act Declaration
o Emergency declaration by a Tribal government without a Stafford Act Declaration
Designation of an event of a natural disaster by the chief executive or
equivalent of recipient government with the event meeting the
definition of natural disaster that does not also have a Stafford Act
Declaration
For EC 8.6, 8.7, 8.12, 8.13
• Does this project include a capital expenditure?
• Total expected cost of capital expenditures funded with SLFRF in a project,
including pre-development costs, if applicable
• For projects with total expected capital expenditures of over $10 million, provide
labor reporting as outlined for infrastructure projects on page 43
• For EC 8.12 (not EC 8.6, 8.7, 8.13): For recipients (except for Tribal governments)
using SLFRF for mitigation activities with SLFRF-funded capital expenditures over
$1 million, provide a written justification. Recipients that incorporate mitigation
activities into repairing public infrastructure or home repairs should report their
projects in EC 8.12.
13. Surface Transportation (EC 9) – Collection began October 2023 (Additional fields may be
phased in through future reporting periods):
• EC 9.1-9.3: Supplement, Not Supplant Attestation: The SLFRF funds used for this
project are supplementing not supplanting other federal, state, territorial, Tribal, and
local government funds (as applicable) that are otherwise available for these projects.
• EC 9.1: Surface Transportation Projects Receiving Funding from Department of
Transportation (DOT)
o Select the relevant program under which your DOT-funded project falls (check
one box):
▪ INFRA Grants
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▪ National Highway Performance Program (NHPP)
▪ Bridge Investment Program (BIP)
▪ Surface Transportation Block Grant Program (STBG)
▪ Highway Safety Improvement Program (HSIP)
▪ Congestion Mitigation and Air Quality Improvement Program (CMAQ)
▪ Charging and Fueling Infrastructure Discretionary Grant Program (CFI
Program)
▪ Territorial and Puerto Rico Highway Program
▪ National Highway Freight Program (NHFP)
▪ Rural Surface Transportation Grant Program
▪ Carbon Reduction Program (CRP)
▪ Promoting Resilient Operations for Transformative, Efficient, and Cost-
Saving Transportation (PROTECT)
▪ Tribal Transportation Program (TTP)
▪ Federal Lands Transportation Program (FLTP)
▪ Federal Lands Access Program (FLAP)
▪ Rebuilding American Infrastructure with Sustainability and Equity
(RAISE) Grant Program
▪ Transportation Infrastructure Finance and Innovation Act (TIFIA)
▪ Urbanized Formula Grants
▪ Fixed Guideway Capital Investment Grants
▪ Formula Grants for Rural Areas
▪ State of Good Repair Grants
▪ Grants for Buses and Bus Facilities
▪ National culvert removal, replacement, and restoration grant program
(Culvert AOP Program)
▪ Bridge Replacement, Rehabilitation, Preservation, Protection, and
Construction Program (Bridge Formula Program or BFP)
▪ Metropolitan transportation planning
▪ Projects that further the completion of a designated route of the
Appalachian Development Highway System (ADHS)
o FAIN number(s) for associated DOT project
o Was DOT consulted prior to using SLFRF funds for this project? Yes/No.
o For States using funds for projects eligible under title 23 of the U.S. Code or
otherwise subject to the requirements of title 23 of the U.S. Code, select
whether the project will:
▪ Demonstrate progress in achieving a state of good repair as required by
the State's asset management plan under 23 U.S.C. 119(e); and
(Yes/No)
▪ Support the achievement of 1 or more performance targets of the State
established under 23 U.S.C. 150. (Yes/No)
▪ This project is not a project eligible under title 23 of the U.S. Code or
otherwise subject to the requirements of title 23 of the U.S. Code.
o Limitation on Operating Expenses Attestation (only for Urbanized Formula
Grants, Fixed Guideway Capital Investment Grants, Formula Grants for Rural
Areas, State of Good Repair Grants, or Grants for Buses and Bus Facilities):
The SLFRF funds associated with this project are not being used for operating
expenses.
• EC 9.2: Surface Transportation Projects Not Receiving Funding from DOT
(Streamlined Framework)
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o Select the eligible project type from the 2023 RAISE Grant NOFO for which the
recipient is using SLFRF funds.
▪ Highway, bridge, or other road projects eligible under title 23 of the U.S.
Code
▪ Public transportation projects eligible under chapter 53 of title 49, U.S.C.
▪ Passenger and freight rail transportation projects
▪ Port infrastructure investments (including inland port infrastructure and land
ports of entry)
▪ The surface transportation components of an airport project eligible for
assistance under part B of subtitle VII of title 49, U.S.C.
▪ Intermodal projects
▪ Projects to replace or rehabilitate a culvert or prevent stormwater runoff for
the purpose of improving habitat for aquatic species while advancing the
goals of the RAISE program
▪ Projects investing in surface transportation facilities that are located on
Tribal land and for which title or maintenance responsibility is vested in the
Federal Government
▪ Public road and non-motorized projects that are not otherwise eligible under
title 23, United States Code
▪ Transit-oriented development projects
▪ Mobility on-demand projects that expand access and reduce transportation
cost burden
▪ Planning projects
o For States using funds for projects eligible under title 23 of the U.S. Code or
otherwise subject to the requirements of title 23 of the U.S. Code, select
whether the project will:
▪ Demonstrate progress in achieving a state of good repair as required by
the State's asset management plan under 23 U.S.C. 119(e); and
(Yes/No)
▪ Support the achievement of 1 or more performance targets of the State
established under 23 U.S.C. 150. (Yes/No)
▪ This project is not a project eligible under title 23 of the U.S. Code or
otherwise subject to the requirements of title 23 of the U.S. Code.
o Environmental Impact Attestation: The entire project scope is limited to the set
of actions or activities identified by DOT as meeting the criteria for categorical
exclusion as listed under 23 CFR 771.116(c)(1)-(22), 771.117(c)(1)-(30), and
771.118(c)(1)-(16). These actions do not involve unusual circumstances, as
described in 23 CFR 771.116(b), 771.117(b), and 771.118(b).
o Requirements Attestation: The project satisfies the requirements of titles 23, 40,
and 49 of the U.S. Code that apply to this project and the associated DOT
implementing regulations.
o Limitation on Operating Expenses Attestation (only for Urbanized Formula
Grants, Fixed Guideway Capital Investment Grants, Formula Grants for Rural
Areas, State of Good Repair Grants, or Grants for Buses and Bus Facilities):
The SLFRF funds associated with this project are not being used for operating
expenses.
• For EC 9.3: Non-federal share requirements for a Surface Transportation project or
repaying a TIFIA loan
o Select the DOT program for which you are using SLFRF funds to satisfy non-
federal share requirements or to repay a TIFIA loan
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▪ INFRA Grants
▪ Fixed Guideway Capital Investment Grants
▪ Mega Grants
▪ Projects eligible for credit assistance under the TIFIA program
▪ Repayment of TIFIA loan
o FAIN number(s) for associated DOT projects
14. Title I (EC 10) – Collection began October 2023 (see supplemental guidance related to
environmental review requirements):
• Environmental Review Type: Indicate the type of environmental review required by the
project:
o Exempt Activity (per 24 CFR 58.34(a))
o Categorically Excluded and not subject to 24 CFR 58.5 (per 24 CFR 58.35(b))
with no extraordinary circumstances (per 24 CFR 58.35(c))
o Other - Upload the Treasury Approved Environmental Certification, Treasury
Approved Public Notice, Treasury Approved Proof of Posting Public Notice and
Treasury Approved Authority to Use Grant Funds Notice. (See supplemental
guidance related to environmental review requirements).
• Supplement, Not Supplant Attestation: The SLFRF funds used for this project are
supplementing not supplanting other federal, state, territorial, Tribal, and local
government funds (as applicable) otherwise available for such uses.
• Requirements Attestation: The project satisfies the requirements of title I of the
Housing and Community Development Act of 1974 that apply to this project and the
associated HUD implementing regulations.
• Does this Title I project relate to broadband infrastructure? (Yes/No).
• For non-Tribal government recipients:
o Designate which of the three National Objectives the project aligns to:
▪ Benefit low- and moderate-income persons
▪ Prevent of eliminate slums or blight
▪ Meet other particularly urgent community development needs
o Labor Standards Attestation: All labor standards requirements applicable under
this eligible use category have been satisfied by the recipient.
o For Tribal government recipients: Are you satisfying the definition of “low and
moderate income” for the primary objective requirement based on project
beneficiaries receiving or being eligible to receive needs-based services
provided by the Tribe, instead of relying on Census data? Needs-based
services are defined as services administered by the Tribal government on the
basis of an individual’s income.
o If yes: Attestation: The project beneficiaries are receiving or are eligible to
receive needs-based services provided by the Tribal government.
15. Costs Associated with Satisfying Certain Legal and Administrative Requirements of the
SLFRF Program After December 31, 2024 (EC 7.3) – Collection began in July 2024:
Recipients may use this EC to report estimated expenses of certain legal and
administrative costs to be expended after the obligation deadline. These expenses are
discussed in FAQ 17.10, and include:
• Reporting and compliance requirements, including subrecipient monitoring
• Single Audit costs
• Record retention and internal control requirements
• Property standards
• Environmental requirements, including applicable requirements of the National
Environmental Policy Act, section 106 of the National Historic Preservation Act, the
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Archaeological Resources Protection Act of 1979, and the Native American Graves
Protection and Repatriation Act
• Civil rights and nondiscrimination requirements
Please note this is not an exhaustive list of the legal and administrative requirements that
are considered obligated. In addition, please note that relevant expenses under this EC do
not include all legal and administrative expenses, but only those relating to a requirement
under federal law or regulation or a provision of the SLFRF award terms and conditions to
which the recipient becomes subject as a result of receiving or expending SLFRF funds.
Recipients should only report such expenses if they are not obligated and reported through
another mechanism, such as a contract, subaward, interagency agreement, or personnel
cost estimate, as discussed above in section c.
Recipients may report relevant expenses under this EC in the aggregate through a single
project. Recipient should report:
• Estimated expenses to cover relevant legal and administrative requirements of SLFRF
in 2025, 2026, and award closeout**
• Current period expenditures pursuant to the estimate*
• Cumulative expenditures pursuant to the estimate*
• Total expenditures exceeding estimate*
• Total reported obligations pursuant to estimate*
• Reason for expenditures exceeding the estimate (if applicable)*
• Description of relevant administrative and legal expenses
• Explanation of how the figure for the estimated funds to cover relevant administrative
and legal expenses was determined**
* Figures denoted by an asterisk (*) will be zero in the Q2-Q4 2024 reporting periods.
** Figures denoted by two asterisks (**) will be locked for editing after the applicable reporting
period covering obligations through December 31, 2024.
Certain fields listed above will be added to the Project & Expenditure Report in 2025.
If a recipient reports expenditures that exceed the amount of the initial estimate, the recipient must
manually sum the amount of the estimate and the total expenditures exceeding the estimate, and
input the resulting figure as the “Total reported obligation pursuant to the estimate.” By doing so,
Treasury considers the recipient to be confirming that (1) those expenditures are only for eligible
legal and administrative costs, as described in FAQ 17.10, and (2) that a valid obligation was
incurred for those expenditures by December 31, 2024. If a recipient determines that it will not use
all of the funds reported under the estimate for legal and administrative costs and wishes to
reclassify those remaining funds to another eligible use of SLFRF funds, the recipient should enter
the applicable amount to be spent for legal and administrative costs in the field, “Total reported
obligation pursuant to the estimate.” As with all award funds, reclassified funds may only be used to
cover another eligible use for which an obligation was incurred by December 31, 2024.
The Project & Expenditure Report will prompt the recipient to report “subaward data” for
individuals or entities expected to be paid pursuant to the estimate of relevant administrative
and legal expenses reported under this expenditure category. Because the recipient may
not have precise identifying information for the individuals or entities which will eventually
receive payments pursuant to the estimate, in the intervening period, the recipient may enter
a single “Direct Payment” entry that provides the address and other information of the
agency, department, or part of government responsible for undertaking such administrative
and legal expenses. As discussed in the Obligation IFR and elaborated in FAQ 17.10,
relevant expenses under EC 7.3 are considered obligated by virtue of a federal law or
regulation or a provision of the SLFRF award terms and conditions to which the recipient
becomes subject as a result of receiving or expending SLFRF funds. Therefore, recipients
are not required to independently meet the obligation requirement via a subaward, contract,
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or other similar transaction requiring payment for such expenditures. Reporting such
expenditures as obligated through a Direct Payment serves as a placeholder given that the
estimated expenditures are already considered obligated. Recipients will have the ability to
add additional subaward-type entries after the obligation deadline for reporting expenditures
made for relevant administrative and legal purposes pursuant to the estimate. Recipients
should add such entries after the expenditures are made. As with all other expenditures,
recipients should ensure that all expenditures made pursuant to the estimate are reported
to Treasury with the applicable identifying information.
Alongside these reporting requirements, a recipient must document and keep on file a
reasonable justification for how the estimate was determined. This reasonable justification
is distinct from the explanation of how the estimate was determined, which will be submitted
in the Project & Expenditure Report. The explanation submitted in the Project & Expenditure
Report should provide a summary of how the recipient calculated the estimate. The
reasonable justification kept on file may include a discussion of the recipient’s expectations
that eligible administrative and legal costs will continue to be paid in future periods and may
include relevant documentation.
In determining an appropriate estimate for eligible expenses, a recipient may wish to consult
the following sections of the Uniform Guidance:
• 2 CFR 200.403 – Factors affecting allowability of costs
• 2 CFR 200.404 – Reasonable costs
• 2 CFR 200.430(i) – Standards for Documentation of Personnel Expenses
l. Required Programmatic Data for Water, Sewer, and Broadband Infrastructure Projects (EC 5): For
all projects listed under the Water, Sewer, and Broadband Expenditure Categories (see Appendix
1), more detailed project-level information is required. Each project will be required to report
expenditure data as described above, but will also report the following information:
1. All water, sewer, and broadband infrastructure projects (EC 5) – Collection began in January
2022:
• Projected/actual construction start date (month/year)
• Projected/actual initiation of operations date (month/year)
• Location
• For projects over $10 million (based on expected total cost):
a. A recipient may provide a certification that, for the relevant project, all laborers and
mechanics employed by contractors and subcontractors in the performance of such
project are paid wages at rates not less than those prevailing, as determined by the
U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40,
United States Code (commonly known as the “Davis-Bacon Act”), for the
corresponding classes of laborers and mechanics employed on projects of a character
similar to the contract work in the civil subdivision of the State (or the District of
Columbia) in which the work is to be performed, or by the appropriate State entity
pursuant to a corollary State prevailing-wage-in-construction law (commonly known as
“baby Davis-Bacon Acts”). If such certification is not provided, a recipient must provide
a project employment and local impact report detailing:
▪ The number of employees of contractors and sub-contractors working on the
project;
▪ The number of employees on the project hired directly and hired through a third
party;
▪ The wages and benefits of workers on the project by classification; and
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▪ Whether those wages are at rates less than those prevailing.20
Recipients must maintain sufficient records to substantiate this information upon
request.
b. A recipient may provide a certification that a project includes a project labor agreement,
meaning a pre-hire collective bargaining agreement consistent with section 8(f) of the
National Labor Relations Act (29 U.S.C. 158(f)). If the recipient does not provide such
certification, the recipient must provide a project workforce continuity plan, detailing:
▪ How the recipient will ensure the project has ready access to a sufficient supply of
appropriately skilled and unskilled labor to ensure high-quality construction
throughout the life of the project, including a description of any required
professional certifications and/or in-house training;
▪ How the recipient will minimize risks of labor disputes and disruptions that would
jeopardize timeliness and cost-effectiveness of the project;
▪ How the recipient will provide a safe and healthy workplace that avoids delays and
costs associated with workplace illnesses, injuries, and fatalities, including
descriptions of safety training, certification, and/or licensure requirements for all
relevant workers (e.g., OSHA 10, OSHA 30);
▪ Whether workers on the project will receive wages and benefits that will secure an
appropriately skilled workforce in the context of the local or regional labor market;
and
▪ Whether the project has completed a project labor agreement.
c. Whether the project prioritizes local hires.
d. Whether the project has a Community Benefit Agreement, with a description of any
such agreement.
2. Water and sewer projects (EC 5.1-5.18) Required once the project starts:
• National Pollutant Discharge Elimination System (NPDES) Permit Number (if applicable;
for projects aligned with the Clean Water State Revolving Fund) (Collection began in
January 2022)
• Public Water System (PWS) ID number (if applicable; for projects aligned with the Drinking
Water State Revolving Fund) (Collection began January 2022)
• Median Household Income of service area (Collection began in April 2022)
• Lowest Quintile Income of the service area (Collection began in April 2022)
3. Broadband projects (EC 5.19-5.21) Collection includes new fields that began in July 2022.
Additional fields will be phased in through future reporting periods, as noted below.
Overall Project Information
• Confirm that the project is designed to, upon completion, reliably meet or exceed
symmetrical 100 Mbps download and upload speeds.
o If the project is not designed to reliably meet or exceed symmetrical 100 Mbps
download and upload speeds, explain why not, and
o Confirm that the project is designed to, upon completion, meet or exceed 100 Mbps
download speed and between at least 20 Mbps and 100 Mbps upload speed, and be
scalable to a minimum of 100 Mbps download speed and 100 Mbps upload speed.
• Confirm that the service provider for the project has, or will upon completion of the project,
either participated in the Federal Communications Commission (FCC)’s Affordable
Connectivity Program (ACP) or otherwise provided access to a broad-based affordability
program that provides benefits to households commensurate with those provided under
20 As determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40,
United States Code (commonly known as the “Davis-Bacon Act”), for the corresponding classes of laborers
and mechanics employed on projects of a character similar to the contract work in the civil subdivision of the
State (or the District of Columbia) in which the work is to be performed.
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the ACP to low-income consumers in the proposed service area of the broadband
infrastructure (applicable only to projects that provide service to households).
Detailed Project Information
• Project technology type(s) (Planned/Actual)
o Fiber
o Coaxial Cable
o Terrestrial Fixed Wireless
o Other (specify)
• Total miles of fiber deployed (Planned/Actual)
• Total number of funded locations served (Planned/Actual)
o Total number of funded locations served, broken out by speeds:
▪ Pre-SLFRF Investment:
• Number receiving 25/3 Mbps or below
• Number receiving between 25/3 Mbps and 100/20 Mbps
▪ Post-SLFRF Investment (Planned/Actual):
• Number receiving minimum 100/100 Mbps
• Number receiving minimum 100/20 Mbps and scalable to minimum
100/100 Mbps
o Total number of funded locations served, broken out by type (Planned/Actual):
▪ Residential
• Total Housing Units
▪ Business
▪ Community anchor institution
• Speed tiers offered, corresponding non-promotional prices, including associated fees, and
data allowance for each speed tier of broadband service (collection to be phased in a
future reporting period)
Location-by-Location Project Information
For each location served by a Project, the recipient must collect from the subrecipient or
contractor and submit the following information to Treasury using a predetermined file format
that will be provided by Treasury (collection of certain fields will begin in October 2022, as
specified below):
• Latitude/longitude at the structure where service will be installed (required starting October
2022)Technology used to offer service at the location (required starting October 2022)
• Location type (required starting October 2022)
o Residential
▪ If Residential, Number of Housing Units
o Business
o Community anchor institution
• Speed tier at the location pre-SLFRF investment (collection to be phased in)
o 25/3 Mbps or below
o Between 25/3 Mbps and 100/20 Mbps
• Speed and latency at the location post-SLFRF investment (collection to be phased in)
o Maximum download speed offered
o Maximum download speed delivered
o Maximum upload speed offered
o Maximum upload speed delivered
o Latency
• Standardized FCC Identifiers
o Fabric ID # (Broadband Serviceable Fabric Locations)
o FCC Issued Provider ID #
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m. Additional Required Programmatic Data for States, U.S. territories, and metropolitan cities and
counties with a population that exceeds 250,000 residents only: As noted in the Recovery Plan
Performance Report section of this guidance, states, U.S. territories, and metropolitan cities and
counties with a population over 250,000 are required to provide additional data in the Project and
Expenditure report for projects in the following expenditure categories. Treasury recognizes that
recipients are reporting a broad set of projects under the following expenditure categories. It may
be the case that a recipient is reporting a project under an expenditure category that is an eligible
use of SLFRF funds for that expenditure category, in accordance with the 2022 final rule, but is
not designed to meet the associated performance indicators. In these instances, recipients may
report a “0” in these data fields. As described in the Performance Report section of the Recovery
Plan Performance Report section, recipients have discretion on the full suite of performance
indicators for inclusion in their Recovery Plans, including the list of required data for each
expenditure category, where relevant.
1. Use of Evidence (for relevant ECs noted in Appendix 1)—Collection began April 2022
• The dollar amount of the total project spending that is allocated towards evidence-based
interventions
• Whether a program evaluation of the project is being conducted
2. Household Assistance (EC 2.2), Long-Term Housing Security (EC 2.15-2.16) and Housing
Support (EC 2.17-2.18):
• Number of households receiving eviction prevention services (including legal
representation)
• Number of affordable housing units preserved or developed
3. Assistance to Unemployed or Underemployed Workers (EC 2.10) and Community Violence
Interventions (EC 1.11):
• Number of workers enrolled in sectoral job training programs
• Number of workers completing sectoral job training programs
• Number of people participating in summer youth employment programs
4. Addressing Educational Disparities (EC 2.24-2.26) and Addressing Impacts of Lost
Instructional Time (EC 2.27):
• Number of students participating in evidence-based tutoring programs21
5. Healthy Childhood Environments (EC 2.11-2.14):
• Number of children served by childcare and early learning services (pre-school/pre-K/ages
3-5)
• Number of families served by home visiting
n. NEU Documentation (NEUs only): Each NEU is also required to provide the following information
once its accounts are established in Treasury’s Reporting Portal and prior to the due date for
their first Project and Expenditure Report (due April 30, 2022):
• Copy of the signed award terms and conditions agreement (which was signed and submitted
to the State as part of the request for funding)
• Copy of the signed assurances of compliance with Title VI of the Civil Rights Act of 1964
(which was signed and submitted to the State as part of the request for funding)
• Copy of actual budget documents validating the top-line budget total provided to the State as
part of the request for funding
21 For more information on evidence-based tutoring programs, refer to the U.S. Department of Education’s
2021 ED COVID-19 Handbook (Volume 2), which summarizes research on evidence-based tutoring programs
(see the bottom of page 20.
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NEU accounts are established in Treasury’s Portal based on information provided by the States or
territories, as further described in Section Part 2 D below.
C. Recovery Plan Performance Report
States, territories, and metropolitan cities and counties with a population that exceeds 250,000
residents (i.e., Tier 1 recipients) will also be required to publish and submit to Treasury a Recovery
Plan performance report (“Recovery Plan”). Each Recovery Plan must be posted on an easily
discoverable webpage on the public-facing website of the recipient by the same date the recipient
submits the report to Treasury. Treasury recommends that Recovery Plans be accessible within three
clicks or fewer from the homepage of the recipient’s website. Within Treasury’s reporting portal,
recipients must upload a link to the publicly available Recovery Plan and provide required data.
The Recovery Plan provides the public and Treasury both retrospective and prospective information
on the projects recipients are undertaking or planning to undertake with program funding and how
they are planning to ensure program outcomes are achieved in an effective, efficient manner. While
this guidance outlines some minimum requirements for the Recovery Plan, each recipient is
encouraged to add information to the plan that they feel is appropriate to provide information to their
constituents on efforts they are taking to respond to the pandemic and promote economic recovery.
Each jurisdiction may determine the general form and content of the Recovery Plan, as long as it
includes the minimum information required by Treasury. Treasury provided a template (located at
www.treasury.gov/SLFRP) but recipients may modify this template as appropriate for their jurisdiction,
provided the modified template meets Treasury’s requirements, outlined below. Through the
Recovery Plan, recipients may link to public documents, including, but not limited to, legislation,
dashboards, survey results, and community engagement reports to support the Recovery Plan
narrative. The Recovery Plan should include key performance indicators identified by the recipient
and some mandatory indicators identified by Treasury, as noted below.
The initial Recovery Plan covered the period from the date of award to July 31, 2021 and was required
to be submitted to Treasury by August 31, 2021, or 60 days after receiving funding. Thereafter, the
Recovery Plan will cover a 12-month period and recipients are required to submit the report to
Treasury after the end of the 12-month period by July 31. The Recovery Plan should include both
retrospective information covering the time period of the Recovery Plan along with prospective
information on future work to be undertaken with SLFRF funds or on the planning that has been
undertaken during the covered period. Table 5 summarizes the report timelines. As of September
2025, this table was updated to reflect that collection of Recovery Plans will end after the July
2025 reporting period. Treasury will not collect Recovery Plans in 2026 and 2027.
Table 5 Recovery Plan Timeline (Revised September 2025)
Annual Period Covered Due Date
Report
1 Award Date – July 31, 2021 August 31, 2021 or 60 days
after receiving funding
2 July 1, 2021 – June 30, 2022 July 31, 2022
3 July 1, 2022 – June 30, 2023 July 31, 2023
4 July 1, 2023 – June 30, 2024 July 31, 2024
5 July 1, 2024 – June 30, 2025 July 31, 2025
Treasury is ending collection of Recovery Plans after the July 2025 reporting period.
Treasury will not collect the Recovery Plans for the reporting periods below.
6 July 1, 2025 – June 30, 2026 July 31, 2026
7 July 1, 2026 – December 31, 2026 April 30, 2027
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Recovery Plans submitted as part of reporting are used by Treasury, third party organizations, the
public, and other stakeholders to obtain a comprehensive understanding of SLFRF’s largest
recipients’ planned and actual usage of SLFRF funding, including the jurisdiction’s policy goals, its
strategy for achieving them, and specific projects or initiatives underway. Alignment of data reported
in Project and Expenditure Reports and Recovery Plans is expected by both Treasury and SLFRF’s
many stakeholders. Finally, Recovery Plans will be posted publicly by Treasury to provide
transparency about how program funds are being used by recipient governments.
The Recovery Plan must include, at a minimum, the following information:
1. Executive Summary
In this section, recipients should provide a high-level overview of the jurisdiction’s intended and actual
uses of funding including, but not limited to: the jurisdiction’s strategy, goals, and plan for using Fiscal
Recovery Funds to respond to the pandemic and promote economic recovery, key outcome goals,
progress to date on those outcomes, and any noteworthy challenges or opportunities identified during
the reporting period.
2. Uses of Funds
In this section, recipients should describe in further detail the strategy and goals of their jurisdiction’s
SLFRF program, such as how their jurisdiction’s approach would help support a strong recovery from
the COVID-19 pandemic and economic downturn. Recipients should describe how their intended and
actual uses of funds will achieve their goals. Given the broad eligible uses of funds established by the
2022 final rule and the 2023 IFR and the specific needs of different jurisdictions, recipients should
also explain how the funds would support the communities, populations, or individuals in their
jurisdiction. Recipients should describe how their use of funds supports their overall strategy and
goals in the following areas:
a. Public Health (EC 1): As relevant, describe how funds are being used to respond to COVID-19,
the broader health impacts of COVID-19, and the COVID-19 public health emergency, including
community violence interventions and behavioral health.
b. Negative Economic Impacts (EC 2): As relevant, describe how funds are being used to respond
to negative economic impacts of the COVID-19 public health emergency, including services to
households (such as affordable housing, job training, and childcare), small businesses, non-
profits, and impacted industries.
c. Public Health-Negative Economic Impact: Public Sector Capacity (EC 3): As relevant, describe
how funds are being used to support public sector workforce and capacity, including public sector
payroll, rehiring of public sector workers, and building of public sector capacity.
d. Premium Pay (EC 4): As relevant, describe the approach, goals, and sectors or occupations
served in any premium pay program. Describe how the approach prioritizes low-income workers
and/or any particular group of eligible workers.
e. Water, sewer, and broadband infrastructure (EC 5): As relevant, describe the approach, goals,
and types of projects being pursued.
f. Revenue Replacement (EC 6): Describe the loss in revenue, including if electing the standard
allowance, due to the COVID-19 public health emergency, and how funds have been used to
provide government services, including any funds used under revenue loss for non-federal cost-
share or matching requirements of other federal programs.
g. Emergency Relief from Natural Disasters (EC 8): As relevant, describe how funds are being used
to provide emergency relief from natural disasters that have occurred or are expected to occur
imminently, or are threatened to occur in the future.
h. Surface Transportation (EC 9): As relevant, describe how funds are being used to support projects
eligible under the 26 transportation programs specified in the Consolidated Appropriations Act,
2023.
i. Title I (EC 10): As relevant, describe how funds are being used for activities that are eligible under
section 105(a) of the Housing and Community Development Act of 1974 (Title I projects), which
are the activities eligible under the Community Development Block Grant (CDBG) and Indian
Community Development Block Grant (ICDBG) programs.
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If appropriate, recipients may also include information on their jurisdiction’s use (or planned use) of
other federal recovery funds, including other programs under the American Rescue Plan such as
Emergency Rental Assistance, the Homeowner Assistance Fund, the Capital Projects Fund, the State
Small Business Credit Initiative, and so forth, to provide broader context on the overall approach for
pandemic recovery. Jurisdictions may also address use of SLFRF funds in coordination with, or in
preparation for, funding available through the Infrastructure Investment and Jobs Act.
3. [Historical] Promoting equitable outcomes
The first annual Recovery Plan, due in 2021, was required to describe initial efforts and intended
outcomes to promote equity, as applicable. From 2022 through 2024, each annual Recovery Plan
was required to provide an update, using qualitative and quantitative data, on how the recipients’
approach achieved or promoted equitable outcomes or progressed against equity goals during the
performance period, as applicable. Treasury is not requiring this reporting in the annual Recovery
Plans due in or after 2025.
4. Community Engagement
In this section, recipients should describe how their jurisdiction’s planned or current use of funds
incorporates community engagement strategies including written feedback through surveys, project
proposals, and related documents; oral feedback through community meetings, issue-specific
listening sessions, stakeholder interviews, focus groups, and additional public engagement; as well
as other forms of input, such as steering committees, taskforces, and digital campaigns that capture
diverse feedback from the community. Recipients may describe completed or planned community
engagement strategies specifically focused on their SLFRF program and projects or community
engagement strategies that included SLFRF among other government programs.
5. Labor Practices
In this section, recipients should describe workforce practices on any infrastructure projects or capital
expenditures being pursued. How are projects using strong labor standards to promote effective and
efficient delivery of high-quality infrastructure projects while also supporting the economic recovery
through strong employment opportunities for workers? For example, report whether any of the
following practices are being utilized: project labor agreements, community benefits agreements,
prevailing wage requirements, and local hiring.
6. Use of Evidence
In this section of the Recovery Plan, recipients should describe whether and how evidence-based
interventions and/or program evaluation are incorporated into their SLFRF program. Recipients may
include links to evidence standards, evidence dashboards, evaluation policies, and other public facing
tools that are used to track and communicate the use of evidence and evaluation for Fiscal Recovery
Funds. Recipients are encouraged to consider how a learning agenda, either narrowly focused on
SLFRF or broadly focused on the recipient’s broader policy agenda, could support their overarching
evaluation efforts in order to create an evidence-building strategy for their jurisdiction.22
In the Project Inventory section of the Recovery Plan (see Section 8 below), recipients should identify
whether SLFRF funds are being used for evidence-based interventions23 and/or if projects are being
evaluated through rigorous program evaluations that are designed to build evidence. In the Project
Inventory, recipients must briefly describe the goals of the project and the evidence base for the
interventions funded by the project. As part of the Project Inventory section, recipients must also
specifically identify the dollar amount of the total project spending that is allocated towards evidence-
based interventions for each project in the Expenditure Categories noted with an asterisk in Appendix
1. Please note that to increase consistency, the Project and Expenditure report now also includes
22 For more information on learning agendas, please see OMB M-19-23.
23 As noted in Appendix 2, evidence-based refers to interventions with strong or moderate levels of evidence.
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fields for recipients to identify the dollar amount of the total project spending that is allocated to
evidence-based interventions and to indicate if a program evaluation of the project is being conducted.
Recipients are encouraged to reference relevant evidence clearinghouses, among other sources, to
assess the level of evidence for their interventions and identify evidence-based models that could be
applied in their jurisdiction; such evidence clearinghouses include the U.S. Department of Education’s
What Works Clearinghouse, the U.S. Department of Labor’s CLEAR, and the Childcare & Early
Education Research Connections and the Home Visiting Evidence of Effectiveness clearinghouses
from Administration for Children and Families, as well as other clearinghouses relevant to particular
projects conducted by the recipient.
Recipients are exempt from reporting on evidence-based interventions in cases where a program
evaluation is being conducted. In such cases where a recipient is conducting a program evaluation,
recipients must describe the evaluation design, including whether it is a randomized or quasi-
experimental design; the key research questions being evaluated; whether the study has sufficient
statistical power to disaggregate outcomes by demographics; and the timeframe for the completion
of the evaluation (including a link to the completed evaluation if relevant).24 Once the evaluation has
been completed, recipients must post the evaluation publicly and link to the completed evaluation in
the Recovery Plan. Once an evaluation has been completed (or has sufficient interim findings to
determine the efficacy of the intervention), recipients should determine whether the spending for the
evaluated interventions should be counted towards the dollar amount categorized as evidence-based
for the relevant project.
For all projects, recipients may be selected to participate in a national evaluation, which might, for
example, study their project along with similar projects in other jurisdictions that are focused on the
same set of outcomes. In such cases, recipients may be asked to share information and data that is
needed for the national evaluation.
Appendix 2 contains additional information on evidence-based interventions for the purposes of the
Recovery Plan.
7. Performance Report
In this section, recipients should describe how performance management is incorporated into their
SLFRF program, including how they are tracking their overarching jurisdictional goals for these funds
as well as measuring results for individual projects. The recipient has flexibility in terms of how this
information is presented in the Recovery Plan, and may report key performance indicators for each
project, or may group projects with substantially similar goals and the same outcome measures. In
some cases, the recipient may choose to include some indicators for each individual project as well
as crosscutting indicators. Recipients may include links to performance management dashboards,
performance management policies, and other public facing tools that are used to track and
communicate the performance of Fiscal Recovery Funds. In addition to outlining in this section their
high-level approach to performance management, recipients must also include key performance
indicators for each SLFRF project in the Project Inventory section (described below in #8).
Performance indicators should include both output and outcome measures. Output measures, such
as the number of students enrolled in an early learning program, provide valuable information about
the early implementation stages of a project. Outcome measures, such as the percent of students
reading on grade level, provide information about whether a project is achieving its overall goals.
Recipients are encouraged to use logic models25 to identify their output and outcome measures.
24 For more information on the required standards for program evaluation, see OMB M-20-12.
25 A logic model is a tool that depicts the intended links between program investments and outcomes,
specifically the relationships among the resources, activities, outputs, outcomes, and impact of a program.
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While the initial Recovery Plan focused heavily on early output goals, recipients should include the
related outcome goal for each project and provide updated information on achieving these outcome
goals in subsequent annual reports. In cases where recipients are conducting a program evaluation
for a project (as described above), the outcome measures in the performance report should be aligned
with those being evaluated in the program. As described in the 2022 final rule, to support their
performance measurement and program improvement efforts, recipients are permitted to use funds
to make improvements to data or technology infrastructure and data analytics, as well as perform
program evaluations.
While recipients have discretion on the full suite of performance indicators to include, a number of
mandatory performance indicators and programmatic data must be included. These are necessary
to allow Treasury to conduct oversight as well as understand and aggregate program outcomes
across recipients. This section provides an overview of the mandatory performance indicators and
programmatic data. This information should be included in the Project Inventory, but this data will also
need to be entered directly into the Treasury reporting portal as part of the Project and Expenditure
report, as Treasury has added these fields (for Tier 1 recipients only) to the Project and Expenditure
report. Below is a list of required data for each Expenditure Category, where relevant.
a. Household Assistance (EC 2.2), Long-Term Housing Security (EC 2.15-2.16) and Housing
Support (EC 2.17-2.18):
• Number of households receiving eviction prevention services (including legal representation)
• Number of affordable housing units preserved or developed
b. Assistance to Unemployed or Underemployed Workers (EC 2.10) and Community Violence
Interventions (EC 1.11):
• Number of workers enrolled in sectoral job training programs
• Number of workers completing sectoral job training programs
• Number of people participating in summer youth employment programs
c. Addressing Educational Disparities (EC 2.24-2.26) and Addressing Impacts of Lost Instructional
Time (EC 2.27):
• Number of students participating in evidence-based tutoring programs26
d. Healthy Childhood Environments (EC 2.11-2.14):
• Number of children served by childcare and early learning services (pre-school/pre-K/ages 3-
5)
• Number of families served by home visiting
The initial report should have included the key indicators above. Each annual report thereafter should
include updated data for the performance period as well as prior period data, and a brief narrative
adding any additional context to help the reader interpret the results and understand any changes in
performance indicators over time. To the extent possible, Treasury also encourages recipients to
provide data disaggregated by race, ethnicity, sex, income, and other relevant factors.
8. Project Inventory
In this section, recipients should list the name and provide a brief description of each SLFRF funded
project. Projects are defined as a grouping of closely related activities that together are intended to
achieve a specific goal or are directed toward a common purpose. These activities can include new
or existing eligible government services or investments funded in whole or in part by SLFRF funding.
26 For more information on evidence-based tutoring programs, refer to the U.S. Department of Education’s
2021 ED COVID-19 Handbook (Volume 2), which summarizes research on evidence-based tutoring programs
(see the bottom of page 20.).
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For each project, recipients should include the project name, funding amount, identification number
(the same identification number created by the recipient that matches the identification number used
in the quarterly Project and Expenditure Report), project Expenditure Category (see Appendix 1), and
a description of the project that includes an overview of the main activities of the project, approximate
timeline, primary delivery mechanisms and partners, and intended outcomes. Each jurisdiction should
also include a link to the website of the project if available. This information will provide context and
additional detail for the information reported quarterly in the Project and Expenditure Report.
As noted above in section 6, the Project Inventory must also include information about the dollar
amount of the total project spending that is allocated towards evidence-based interventions (or
describe how projects are being evaluated as noted above). As described above in section 7, the
Project Inventory must also contain information about the performance indicators for each project,
including both those measures that recipients have defined for each project as well as the mandatory
performance indicators defined by Treasury.
Recipients have flexibility in the presentation and format of their Project Inventory, provided it includes
the minimum required information. Recipients have the option of downloading a spreadsheet of the
information entered into their Project and Expenditure Report to assist them in creating the Project
Inventory in their Recovery Plan. However, recipients must ensure that their Project Inventory
contains the additional information required by this guidance, including but not limited to information
about performance measures and evidence/evaluation for each project. In all cases, recipients must
post publicly (and submit to Treasury) a single PDF file of their Recovery Plan, which includes the
Project Inventory.
D. Distributions to NEUs
Each state and territory is required to provide regular updates on their NEU distributions as well as
their distributions to units of general local government within counties that are not units of general
local government. The distribution template generally requests information on whether the local
government has (1) received funding; (2) declined funding and requested a transfer to the state
under Section 603(c)(4) of the Act; or (3) not taken action on its funding or declined funding.
For NEUs, states and territories should be prepared to report on their information, including the
following:
• NEU name
• NEU UEI number
• NEU Taxpayer Identification Number (TIN)
• NEU Recipient Number (a unique identification code for each NEU assigned by the State or
territory to the NEU as part of the request for funding)
• NEU contact information (e.g., address, point of contact name, point of contact email
address, and point of contact phone number)
• NEU authorized representative name and email address
• Initial allocation and, if applicable, subsequent allocation to the NEU (before application of
the 75 percent cap)
• Total NEU reference budget (as submitted by the NEU to the State or territory as part of the
request for funding)
• Amount of the initial and, if applicable, subsequent allocation above 75 percent of the NEU’s
reference budget which will be returned to Treasury
• Payment amount(s)
• Payment date(s)
States with “weak” minor civil divisions (i.e., Illinois, Indiana, Kansas, Missouri, Nebraska, North
Dakota, Ohio, and South Dakota) should also list any minor civil divisions that the state deemed
ineligible.
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For each eligible NEU that declined funding and requested a transfer to the state under Section
603(c)(4) of the Social Security Act, the state or territory must also attach a form signed by the NEU,
as detailed in the Guidance on Distributions of Funds to Non-Entitlement Units of Local
Government.
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Appendix 1: Expenditure Categories
Treasury’s 2022 final rule provides greater flexibility and simplicity for recipients to fight the pandemic
and support families and businesses struggling with its impacts, maintain vital services amid revenue
shortfalls, and build a strong, resilient recovery. As such, recipients began reporting on a broader set
of eligible uses and associated Expenditure Categories (“EC”), starting with the April 2022 Project
and Expenditure Report than they did in their interim reports, initial Recovery Plans, and January
2022 Project and Expenditure Report. The table below includes the ECs from the 2022 final rule, as
well as a reference to previous ECs aligned with the 2021 IFR and used for reporting before this date.
Treasury’s 2023 IFR describes how recipients may use SLFRF funds to provide emergency relief
from natural disasters, build surface transportation infrastructure, and support community
development. This table was updated in September 2023 to reflect the new eligible uses described in
the 2023 IFR.
The ECs listed below must be used to categorize each project as noted in Part 2 above. The term
“Expenditure Category” refers to the detailed level (e.g., 1.1 COVID-19 Vaccination). When referred
to as a category (e.g., EC 1) it includes all ECs within that level.
*Denotes areas where recipients must identify the amount of the total funds that are allocated to
evidence-based interventions (see Use of Evidence section above for details)
^Denotes areas where recipients must report on whether projects are primarily serving
disproportionately impacted communities (see Project Demographic Distribution section above for
details)
Previous
Expenditure Category EC27
EC28
1: Public Health
COVID-19 Mitigation & Prevention
COVID-19 Vaccination^ 1.1 1.1
COVID-19 Testing^ 1.2 1.2
COVID-19 Contact Tracing^ 1.3 1.3
Prevention in Congregate Settings (Nursing Homes, Prisons/Jails,
1.4 1.4
Dense Work Sites, Schools, Child care facilities, etc.)*^
Personal Protective Equipment^ 1.5 1.5
Medical Expenses (including Alternative Care Facilities)^ 1.6 1.6
Other COVID-19 Public Health Expenses (including Communications,
1.7 1.8
Enforcement, Isolation/Quarantine)^
COVID-19 Assistance to Small Businesses^ 1.8 -
COVID 19 Assistance to Non-Profits^ 1.9 -
COVID-19 Aid to Impacted Industries^ 1.10 -
Community Violence Interventions
Community Violence Interventions*^ 1.11 3.16
Behavioral Health
Mental Health Services*^ 1.12 1.10
Substance Use Services*^ 1.13 1.11
Other
Other Public Health Services^ 1.14 1.12
Capital Investments or Physical Plant Changes to Public Facilities that
- 1.7
respond to the COVID-19 public health emergency
27 Under the 2022 final rule to be used starting with April 2022 reports or the 2023 IFR to be used starting with the October
2023 reports
28 Under the 2021 IFR to be used in Interim Report and January 2022 Project and Expenditure Report
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Previous
Expenditure Category EC27
EC28
2: Negative Economic Impacts
Assistance to Households
Household Assistance: Food Programs*^ 2.1 2.1
Household Assistance: Rent, Mortgage, and Utility Aid*^ 2.2 2.2
Household Assistance: Cash Transfers*^ 2.3 2.3
Household Assistance: Internet Access Programs*^ 2.4 2.4
Household Assistance: Paid Sick and Medical Leave^ 2.5 -
Household Assistance: Health Insurance*^ 2.6 -
Household Assistance: Services for Un/Unbanked*^ 2.7 -
Household Assistance: Survivor's Benefits^ 2.8 -
Unemployment Benefits or Cash Assistance to Unemployed Workers*^ 2.9 2.6
Assistance to Unemployed or Underemployed Workers (e.g. job training,
2.10 2.7
subsidized employment, employment supports or incentives)*^
Healthy Childhood Environments: Child Care*^ 2.11 3.6
Healthy Childhood Environments: Home Visiting*^ 2.12 3.7
Healthy Childhood Environments: Services to Foster Youth or Families
2.13 3.8
Involved in Child Welfare System*^
Healthy Childhood Environments: Early Learning*^ 2.14 3.1
Long-term Housing Security: Affordable Housing*^ 2.15 3.10
Long-term Housing Security: Services for Unhoused Persons*^ 2.16 3.11
Housing Support: Housing Vouchers and Relocation Assistance for
2.17 -
Disproportionately Impacted Communities*^
Housing Support: Other Housing Assistance*^ 2.18 3.12
Social Determinants of Health: Community Health Workers or Benefits
2.19 3.14
Navigators*^
Social Determinants of Health: Lead Remediation*^ 2.20 3.15
Medical Facilities for Disproportionately Impacted Communities^ 2.21 -
Strong Healthy Communities: Neighborhood Features that Promote
2.22 -
Health and Safety^
Strong Healthy Communities: Demolition and Rehabilitation of
2.23 -
Properties^
Addressing Educational Disparities: Aid to High-Poverty Districts^ 2.24 3.2
Addressing Educational Disparities: Academic, Social, and Emotional
2.25 3.3
Services*^
Addressing Educational Disparities: Mental Health Services*^ 2.26 3.4
Addressing Impacts of Lost Instructional Time^ 2.27 -
Contributions to UI Trust Funds^ 2.28 2.8
Assistance to Small Businesses
Loans or Grants to Mitigate Financial Hardship^ 2.29 2.9
Technical Assistance, Counseling, or Business Planning*^ 2.30
Rehabilitation of Commercial Properties or Other Improvements^ 2.31 -
Business Incubators and Start-Up or Expansion Assistance*^ 2.32
Enhanced Support to Microbusinesses*^ 2.33
Assistance to Non-Profits
Assistance to Impacted Nonprofit Organizations (Impacted or
2.34 2.10
Disproportionately Impacted)^
Aid to Impacted Industries
Aid to Tourism, Travel, or Hospitality^ 2.35 2.11
Aid to Other Impacted Industries^ 2.36 2.12
Other
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Previous
Expenditure Category EC27
EC28
Economic Impact Assistance: Other*^ 2.37 2.13
Household Assistance: Eviction Prevention*^ - 2.5
Education Assistance: Other*^ - 3.5
Healthy Childhood Environments: Other*^ - 3.9
Social Determinants of Health: Other*^ - 3.13
3: Public Health-Negative Economic Impact: Public Sector Capacity
General Provisions
Public Sector Workforce: Payroll and Benefits for Public Health, Public
3.1 1.9
Safety, or Human Services Workers
Public Sector Workforce: Rehiring Public Sector Staff 3.2 2.14
Public Sector Workforce: Other 3.3 -
Public Sector Capacity: Effective Service Delivery 3.4 7.2
Public Sector Capacity: Administrative Needs 3.5 -
4: Premium Pay
Public Sector Employees 4.1 4.1
Private Sector: Grants to Other Employers 4.2 4.2
5: Water, Sewer, and Broadband Infrastructure
Water and Sewer
Clean Water: Centralized Wastewater Treatment 5.1 5.1
Clean Water: Centralized Wastewater Collection and Conveyance 5.2 5.2
Clean Water: Decentralized Wastewater 5.3 5.3
Clean Water: Combined Sewer Overflows 5.4 5.4
Clean Water: Other Sewer Infrastructure 5.5 5.5
Clean Water: Stormwater 5.6 5.6
Clean Water: Energy Conservation 5.7 5.7
Clean Water: Water Conservation 5.8 5.8
Clean Water: Nonpoint Source 5.9 5.9
Drinking water: Treatment 5.10 5.10
Drinking water: Transmission & Distribution 5.11 5.11
Drinking water: Lead Remediation, including in Schools and Daycares 5.12 5.12
Drinking water: Source 5.13 5.13
Drinking water: Storage 5.14 5.14
Drinking water: Other water infrastructure 5.15 5.15
Water and Sewer: Private Wells 5.16 -
Water and Sewer: IIJA Bureau of Reclamation Match 5.17 -
Water and Sewer: Other 5.18 -
Broadband
Broadband: “Last Mile” projects 5.19 5.16
Broadband: IIJA Match 5.20 -
Broadband: Other projects 5.21 5.17
6: Revenue Replacement
Provision of Government Services 6.1 6.1
Non-federal Match for Other Federal Programs 6.2 -
7: Administrative
Administrative Expenses 7.1 7.1
Transfers to Other Units of Government 7.2 7.3
Transfers to Non-entitlement Units (States and territories only) - 7.4
Costs Associated with Satisfying Certain Legal and Administrative
Requirements of the SLFRF Program After December 31, 2024 7.3
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Previous
Expenditure Category EC27
EC28
8: Emergency Relief from Natural Disasters
Temporary Emergency Housing 8.1 -
Food Assistance 8.2 -
Financial Assistance for Lost Wages 8.3 -
Other Immediate Needs: Emergency Protective Measures 8.4 -
Other Immediate Needs: Debris Removal 8.5 -
Other Immediate Needs: Public Infrastructure Repair 8.6 -
Other Immediate Needs: Home Repairs for Uninhabitable Primary
Residences 8.7 -
Other Immediate Needs: Cash Assistance for Uninsured or
Underinsured Expenses 8.8 -
Other Immediate Needs: Cash Assistance for Low Income Households 8.9 -
Other Immediate Needs: Increased Operational and Payroll Costs 8.10 -
Other Emergency Relief: Natural Disaster that Has Occurred/Expected
to Occur Imminently 8.11 -
Mitigation Activities 8.12
Other Emergency Relief: Natural Disaster that is Threatened to Occur in
the Future 8.13 -
9: Surface Transportation projects
Surface Transportation Projects receiving funding from DOT 9.1 -
Surface Transportation Projects not receiving funding from DOT:
Streamlined Framework 9.2 -
Non-federal share requirements for a Surface Transportation project or
repaying a TIFIA loan 9.3 -
10: Title I projects
Acquisition of real property 10.1 -
Acquisition, construction, reconstruction, or installation of public works,
sites, or other public purposes 10.2 -
Code enforcement in deteriorated or deteriorating areas 10.3 -
Clearance, demolition, removal, reconstruction, and rehabilitation 10.4 -
Removal of barriers restricting mobility and accessibility of elderly and
handicapped persons 10.5 -
Payments to housing owners for losses of rental income for holding units
for relocation of displaced persons 10.6 -
Disposition or retention of real property 10.7 -
Provision of public services 10.8 -
Payment of non-federal match or cost-share requirements of a federal
financial assistance program in support of activities that would be eligible
under Title I 10.9 -
Payment of the cost of completing a project funded under title I of the
Housing Act of 1949 10.10
Relocation payments and assistance for displaced individuals, families,
businesses, organizations, and farm operations 10.11 -
Community development plan or policy-planning-management capacity
development 10.12 -
Payment of reasonable administrative costs related to establishing and
administering federally approved enterprise zones, administering the
HOME program, or planning and executing community development and
housing activities. 10.13 -
Provision of assistance for activities carried out by public or private
nonprofit entities 10.14 -
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Previous
Expenditure Category EC27
EC28
Assistance to carry out a neighborhood revitalization or community
economic development or energy conservation project, or for
development of shared housing opportunities 10.15 -
Development of energy use strategies 10.16 -
Assistance to private, for-profit entities to carry out economic
development projects 10.17 -
Rehabilitation or development of housing assisted under 42 U.S.C.
1437o 10.18 -
Technical assistance to public or nonprofit entities to increase their
capacity to carry out neighborhood revitalization or economic
development activities 10.19 -
Housing services 10.20 -
Assistance to institutions of higher education 10.21 -
Assistance to public and private organizations, agencies, and other
entities to facilitate economic development 10.22 -
Activities necessary to make essential repairs and to pay operating
expenses to maintain habitability of housing units acquired through tax
foreclosure proceedings 10.23 -
Direct assistance to facilitate and expand homeownership 10.24 -
Construction or improvement of tornado-safe-shelters and assistance to
nonprofit and for-profit entities for such construction or improvement 10.25 -
Lead-based paint hazard evaluation and reduction 10.26 -
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Treasury has prepared the additional guidance below to support recipients in implementing the new
expenditure categories. This table includes only those previous expenditure categories that are
changing under the new structure, aligned with the 2022 final rule.
January 2022 Expenditure Categories April 2022 Guidance
1: Public Health
1.7 Capital Investments or Physical Plant Changes EC removed, capital expenditures can be
to Public Facilities that respond to the COVID- designated in any relevant PH-NEI EC
19 public health emergency (e.g., new hospital wing would be tracked
under EC 1.4)
1.8 Other COVID-19 Public Health Expenses EC is 1.7
(including Communications, Enforcement,
Isolation/Quarantine)
1.9 Payroll Costs for Public Health, Safety, and EC is 3.1
Other Public Sector Staff Responding to
COVID-19
1.10 Mental Health Services* EC is 1.12
1.11 Substance Use Services* EC is 1.13
1.12 Other Public Health Services EC is 1.14
2: Negative Economic Impacts
2.5 Household Assistance: Eviction Prevention EC is now included as part of 2.2
2.6 Unemployment Benefits or Cash Assistance to EC is 2.9
Unemployed Workers*
2.7 Job Training Assistance (e.g., Sectoral job- EC is 2.10
training, Subsidized Employment, Employment
Supports or Incentives)*^
2.8 Contributions to UI Trust Funds EC is 2.28
2.9 Small Business Economic Assistance If public-health related (e.g., providing
(General)*^ rapid tests for small businesses), EC is
1.8; if related to negative economic
impact eligible use (e.g., grants, technical
assistance, rehabilitation, incubators, or
microbusinesses), EC is 2.29-2.33
2.10 Aid to Nonprofit Organizations* If public-health related (e.g., providing
rapid tests for non-profits), EC is 1.9; if
related to negative economic impact (e.g.,
grants to stabilize non-profit budget), EC
is 2.34
2.11 Aid to Tourism, Travel, or Hospitality EC is 2.35
2.12 Aid to Other Impacted Industries EC is 2.36
2.13 Other Economic Support*^ EC is 2.37, re-named Other Economic
Impact
2.14 Rehiring Public Sector Staff EC is 3.2
3: Services to Disproportionately Impacted Communities
3.1 Education Assistance: Early Learning*^ EC is 2.14
3.2 Education Assistance: Aid to High-Poverty EC is 2.24
Districts ^
3.3 Education Assistance: Academic Services*^ EC is 2.25, social and emotional services
will now be tracked under this EC
3.4 Education Assistance: Social, Emotional, and EC is 2.26, if social and emotional
Mental Health Services*^ services, EC is 2.25;
3.5 Education Assistance: Other*^ EC is 2.37, collected under Other
Economic Impact
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January 2022 Expenditure Categories April 2022 Guidance
3.6 Healthy Childhood Environments: Child Care*^ EC is 2.11
3.7 Healthy Childhood Environments: Home EC is 2.12
Visiting*^
3.8 Healthy Childhood Environments: Services to EC is 2.13
Foster Youth or Families Involved in Child
Welfare System*^
3.9 Healthy Childhood Environments: Other*^ EC is 2.37, collected under Other
Economic Impact
3.10 Housing Support: Affordable Housing*^ EC is 2.15
3.11 Housing Support: Services for Unhoused EC is 2.16
Persons*^
3.12 Housing Support: Other Housing Assistance*^ EC is 2.18
3.13 Social Determinants of Health: Other*^ EC is 2.37, collected under Other
Economic Impact
3.14 Social Determinants of Health: Community EC is 2.19
Health Workers or Benefits Navigators*^
3.15 Social Determinants of Health: Lead EC is 2.20
Remediation^
3.16 Social Determinants of Health: Community EC is 1.11
Violence Interventions*^
5: Infrastructure
5.16 Broadband: “Last Mile” projects EC is 5.19
5.17 Broadband: Other projects EC is 5.20
7: Administrative
7.2 Evaluation and Data Analysis EC is 3.4 and has been renamed
Effective Service Delivery
7.3 Transfers to Other Units of Government EC is 7.2
7.4 Transfers to Non-entitlement Units (States and To be separately reported as part of
territories only) NEU/Non-UGLG module. Refer to Part 2
Section D.
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Appendix 2: Evidenced-Based Intervention Additional Information
What is evidence-based?
For the purposes of the SLFRF, with the exception of investments in educational services (see
additional information below), evidence-based refers to interventions with strong or moderate
evidence as defined below:
Strong evidence means that the evidence base can support causal conclusions for the specific
program proposed by the applicant with the highest level of confidence. This consists of one or more
well-designed and well-implemented experimental studies conducted on the proposed program with
positive findings on one or more intended outcomes.
Moderate evidence means that there is a reasonably developed evidence base that can support
causal conclusions. The evidence base consists of one or more quasi-experimental studies with
positive findings on one or more intended outcomes OR two or more non-experimental studies with
positive findings on one or more intended outcomes. Examples of research that meet the standards
include: well-designed and well-implemented quasi-experimental studies that compare outcomes
between the group receiving the intervention and a matched comparison group (i.e., a similar
population that does not receive the intervention).
Preliminary evidence means that the evidence base can support conclusions about the program’s
contribution to observed outcomes. The evidence base consists of at least one non-experimental
study. A study that demonstrates improvement in program beneficiaries over time on one or more
intended outcomes OR an implementation (process evaluation) study used to learn about and
improve program operations would constitute preliminary evidence. Examples of research that meet
the standards include: (1) outcome studies that track program beneficiaries through a service pipeline
and measure beneficiaries’ responses at the end of the program; and (2) pre- and post-test research
that determines whether beneficiaries have improved on an intended outcome.
For investments in educational services, "evidence-based", consistent with the American Rescue
Plan Act, has the meaning in section 8101(21) of the Elementary and Secondary Education Act of
1965, as amended (20 U.S.C. 6301 et seq.). Please see page 16 of this Frequently Asked Questions
resource on the Department of Education's Elementary and Secondary School Emergency Relief
Programs and Governor's Emergency Education Relief Programs for more information.
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Appendix 3: Expenditure Categories aligned with the 2021 Interim Final Rule
1: Public Health
1.1 COVID-19 Vaccination ^
1.2 COVID-19 Testing ^
1.3 COVID-19 Contact Tracing
1.4 Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work Sites,
Schools, etc.)*
1.5 Personal Protective Equipment
1.6 Medical Expenses (including Alternative Care Facilities)
1.7 Capital Investments or Physical Plant Changes to Public Facilities that respond to the
COVID-19 public health emergency
1.8 Other COVID-19 Public Health Expenses (including Communications, Enforcement,
Isolation/Quarantine)
1.9 Payroll Costs for Public Health, Safety, and Other Public Sector Staff Responding to
COVID-19
1.10 Mental Health Services*
1.11 Substance Use Services*
1.12 Other Public Health Services
2: Negative Economic Impacts
2.1 Household Assistance: Food Programs* ^
2.2 Household Assistance: Rent, Mortgage, and Utility Aid* ^
2.3 Household Assistance: Cash Transfers* ^
2.4 Household Assistance: Internet Access Programs* ^
2.5 Household Assistance: Eviction Prevention* ^
2.6 Unemployment Benefits or Cash Assistance to Unemployed Workers*
2.7 Job Training Assistance (e.g., Sectoral job-training, Subsidized Employment,
Employment Supports or Incentives)* ^
2.8 Contributions to UI Trust Funds
2.9 Small Business Economic Assistance (General)* ^
2.10 Aid to Nonprofit Organizations*
2.11 Aid to Tourism, Travel, or Hospitality
2.12 Aid to Other Impacted Industries
2.13 Other Economic Support* ^
2.14 Rehiring Public Sector Staff
3: Services to Disproportionately Impacted Communities
3.1 Education Assistance: Early Learning* ^
3.2 Education Assistance: Aid to High-Poverty Districts ^
3.3 Education Assistance: Academic Services* ^
3.4 Education Assistance: Social, Emotional, and Mental Health Services* ^
3.5 Education Assistance: Other* ^
3.6 Healthy Childhood Environments: Child Care* ^
3.7 Healthy Childhood Environments: Home Visiting* ^
3.8 Healthy Childhood Environments: Services to Foster Youth or Families Involved in
Child Welfare System* ^
3.9 Healthy Childhood Environments: Other* ^
3.10 Housing Support: Affordable Housing* ^
3.11 Housing Support: Services for Unhoused Persons* ^
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3.12 Housing Support: Other Housing Assistance* ^
3.13 Social Determinants of Health: Other* ^
3.14 Social Determinants of Health: Community Health Workers or Benefits Navigators* ^
3.15 Social Determinants of Health: Lead Remediation ^
3.16 Social Determinants of Health: Community Violence Interventions* ^
4: Premium Pay
4.1 Public Sector Employees
4.2 Private Sector: Grants to Other Employers
5: Infrastructure
5.1 Clean Water: Centralized Wastewater Treatment
5.2 Clean Water: Centralized Wastewater Collection and Conveyance
5.3 Clean Water: Decentralized Wastewater
5.4 Clean Water: Combined Sewer Overflows
5.5 Clean Water: Other Sewer Infrastructure
5.6 Clean Water: Stormwater
5.7 Clean Water: Energy Conservation
5.8 Clean Water: Water Conservation
5.9 Clean Water: Nonpoint Source
5.10 Drinking water: Treatment
5.11 Drinking water: Transmission & Distribution
5.12 Drinking water: Transmission & Distribution: Lead Remediation
5.13 Drinking water: Source
5.14 Drinking water: Storage
5.15 Drinking water: Other water infrastructure
5.16 Broadband: “Last Mile” projects
5.17 Broadband: Other projects
6: Revenue Replacement
6.1 Provision of Government Services
7: Administrative
7.1 Administrative Expenses
7.2 Evaluation and Data Analysis
7.3 Transfers to Other Units of Government
7.4 Transfers to Non-entitlement Units (States and territories only)
7.5 Costs Associated with Satisfying Certain Legal and Administrative Requirements of
the SLFRF Program After December 31, 2024
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Revision Log
Version Date Published Summary of changes
1.0 June 17, 2021 Initial publication
1.1 June 24, 2021 • Pg. 12, removed references to “summary” level with
respect to reporting by Expenditure Categories in the
Interim Report to avoid confusion.
• Pg. 13, revised the coverage period end date for the
Interim Report from June 30, 2021 to July 31, 2021 to
align with the IFR.
• Pg. 13, removed references to “summary” level with
respect to reporting by Expenditure Categories in the
Interim Report to avoid confusion.
• Pg. 31, removed references to “summary level” with
respect to Expenditure Categories in Appendix 1 to avoid
confusion.
1.1 September 30, 2021 • Announced the extension in the Project and Expenditure
Report submission date, originally due on October 31,
2021.
2.0 November 5, 2021 • Updated Subrecipient Monitoring section to clarify
beneficiaries and recipients.
• Updated references to 2021 Interim Final Rule comment
period as comment period is closed.
• Updated reporting tiers, thresholds and timelines in Part 2
Table 2, Reporting Requirements by recipient type, as
well as Part 2 A and Part 2 B.
• Updated reporting periods for Interim Report and Project
and Expenditure reports.
• Added concept of Adopted Budget to Project and
Expenditure Report data fields.
• Noted phase in of Required Programmatic Data in the
Project and Expenditure Report.
• Removed certain data fields from the Ineligible Activities:
Tax Offset Provision under the Recovery Plan.
• Separated reporting of NEU Distributions (for States and
territories) from the Interim Report and Project and
Expenditure Reports as information will be provided on
an ongoing basis.
2.1 November 15, 2021 • Updated pages 9 and 11 to note that civil rights
certification is not applicable to Tribal Governments.
3.0 February 28, 2022 • Updated to incorporate reporting updates under the 2022
final rule
4.0 June 10, 2022 • Updated Recovery Plan guidance to incorporate minor
revisions
• Updated language around certain data fields that were
required for April 2022 reporting
• Updated data fields for Ineligible Activities: Tax Offset
Provision for the Project and Expenditure report
• Updated Broadband data fields
4.1 June 17, 2022 • Updated clerical errors in Ineligible Activities: Tax Offset
Provision
4.2 August 15, 2022 • Updated to clarify resources for Uniform Guidance
applicability and add a reference to an alternative to the
Single Audit available for eligible recipients
5.0 September 20, 2022 • Updated to note phase in of broadband location by
location data fields
5.1 June 1, 2023 • Updated to include Fabric ID and Provider ID fields for
broadband location by location data collection.
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Version Date Published Summary of changes
5.2 September 27, 2023 • Updated to reflect changes from the 2023 Interim Final
Rule
• Updated reporting related to subrecipients’ Unique Entity
Identifier (UEI)
5.3 November 30, 2023 • Additional guidance associated with additional
programmatic data (performance indicators) required
from Tier 1 recipients
5.4 December 14, 2023 • Update related to Unique Entity Identifier (UEI)
requirements
6.0 March 28, 2024 • Updated to reflect new expenditure category from the
Obligation IFR: Costs associated with satisfying certain
legal and administrative requirements under the SLFRF
award
• Updated upload requirement for certain Title I projects
7.0 June 28, 2024 • Updated to reflect requirements for reporting estimates
for personnel costs, contract change order and
contingency costs, and certain administrative and legal
costs to be expended after the obligation deadline
• Updated to reflect requirements for reporting the
obligation of funds via interagency agreements
8.0 October 15, 2024 • Updated to reflect discussion in the P&E User Guide on
how recipients should report projects under the revenue
loss eligible use category
• Updated to provide clarity on how recipients should report
“subaward type” information for certain estimated
expenses
• Updated to provide clarity regarding obligation of
administrative costs
9.0 December 19, 2024 • Updated to clarify how recipients may report
reclassification of funds (pp. 8, 13)
• Updated to reflect change to Single Audit threshold in
Uniform Guidance (p. 16)
• Updated to reflect how recipients may report
expenditures related to certain estimates after December
31, 2024 (pp. 23-25, 41-42)
10.0 April 29, 2025 • Updated to provide additional clarity on implementation of
FAQ 17.19 (pp. 9, 22-25, 42)
• Updated to reflect certain revisions to the Uniform
Guidance (pp. 9, 16)
Updated to reflect changes to the 2025 Recovery Plan
(50)
10.1 September 23, 2025 • Updated to reflect revisions to the collection timeline for
Recovery Plans (48)
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