Pandemic Darlings The pandemic economy, in original documents
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Archived capture from home.treasury.gov

Cited in: Adewale O. "Wally" Adeyemo

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Treasury recently issued a Notice to SLFRF recipients that expresses the intent to vigorously monitor recipients’ methods of obligating funds by the December 31, 2024, deadline. Reports covering obligations through the obligation deadline were due on April 30, 2025 for Annual reporters due January 31, 2025 for quarterly reporters. Treasury is committed to recouping funds used in violation of SLFRF rules and guidance.

MARK YOUR CALENDARS

The Annual and Quarter 1 (Q1) Project & Expenditure (P&E) Reports open in April and are due on April 30, 2026. Treasury will continue to release new and updated resources. To assist with reporting State and Local Fiscal Recovery Fund (SLFRF) expenditures, view the April 2026 Project and Expenditure Report User Guide.

April 2026 Project & Expenditure Report User Guide

Compliance and Reporting Guidance (Updated October 2025)

SLFRF Reporting How To Guide

Webinar: Updated FAQs on Obligations Webinar and slide deck

Walk-through: Simplified Project & Expenditure Portal Demonstration 2023

Updated Tool: Updated Affordable Housing How-To Guide

Supplemental Guidance: National Environmental Policy Act (NEPA) Compliance for SLFRF Title I Projects

The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program authorized by the American Rescue Plan Act, delivered $350 billion to state, territorial, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency.

Through SLFRF, over 30,000 recipient governments across the country invested these funds to address the needs of their local communities and used these funds to:

Fight the pandemic and support families and businesses that struggled with its public health and economic impacts

Maintain vital public services amid declines in revenue resulting from the crisis

RECIPIENTS GOVERNMENTS MAY USE SLFRF TO:

Replace lost public sector revenue

Respond to the public health and negative economic impacts of the pandemic

Provide premium pay for essential workers

Invest in water, sewer, and broadband infrastructure

Provide emergency relief from natural disasters or their negative economic impacts

Support surface transportation projects, utilizing funds for eligible projects through three pathways

Support Title I projects that are eligible activities under the Community Development Block Grant and Indian Community Development Block Grant programs

May 2026

Updated Public Data: Dashboard (January 2026)

April 2026

SLFRF April 2026 Newsletter | 2026 Annual & Q1 Reporting Deadline, Closeout Corner, Reporting How to Guide, Reporting Common Errors, Newly Released Resources and More

Reporting Resource: April 2026 Project & Expenditure Report User Guide

SLFRF Treasury Portal Account Access Help - Best Practices + Common Fixes

Reclassification How to Guide

February 2026

Updated Public Data: Dashboard (October 2025)

January 2026

Reporting Resource: January 2026 Project & Expenditure Report User Guide

November 2025

November 2025 SLFRF Newsletter | Instructions to Return Unobligated Funds, Updated Closeout Corner, and More

Updated Public Data: Dashboard (July 2025)

October 2025

Guidance (Updated): State and Local Fiscal Recovery Funds Compliance and Reporting Guidance

Reporting Resource: October 2025 Project & Expenditure Report User Guide

August 2025

Updated Public Data: Dashboard (April 2025)

June 2025

Reporting Resource: July 2025 Project & Expenditure Report User Guide

May 2025

Updated Public Data: Dashboard (January 2025)

April 2025

April 2025 Reporting Webinar Materials

April 2025 SLFRF Newsletter | 2025 Annual & Q1 Reporting Deadline, Final 2025 Report Webinars, and More

Guidance: State and Local Fiscal Recovery Funds Frequently Asked Questions (FAQs) updated

Reporting Resource: Compliance and Reporting Guidance (Updated April 2025)

SLFRF Reporting How To Guide

Reporting Resource: April 2025 Project & Expenditure Report User Guide

Quick Reference Guide: Using SLFRF Funds to Replace Lost Revenue and Provide Government Services

2025 Roadmap to Reporting

March 2025

Notice to Recipients of SLFRF on Compliance Reviews and Related Recoupment Efforts (March 2025)

January 2025

Updated Public Data: Blog Post and Dashboard (October 2024)

Reporting Resource: January 2025 Project & Expenditure Report User Guide

Guidance (Updated): State and Local Fiscal Recovery Funds Compliance and Reporting Guidance

October 2024

Webinar: SLFRF Educational Session for Counties and Cities Impacted by Hurricanes Helene and Milton (NACO / NLC / Treasury) | Slide Deck and Recording
The statements of the participating entities in this video are their own and were not made on behalf of Treasury. The posting of this video is intended solely to assist recipients of SLFRF funds and should not be viewed as an endorsement by Treasury of the participating entities or their statements.

Updated Public Data: Blog Post and Dashboard (July 2024)

Guidance (Updated): State and Local Fiscal Recovery Funds Compliance and Reporting Guidance

Reporting Resource: October 2024 Project & Expenditure Report User Guide

August 2024

Webinar: SLFRF Educational Session for Obligating Funds for Affordable Housing Projects (Lincoln Institute / Treasury)
The statements of the participating entities in this video are their own and were not made on behalf of Treasury. The posting of this video is intended solely to assist recipients of SLFRF funds and should not be viewed as an endorsement by Treasury of the participating entities or their statements.

Webinar: SLFRF Educational Session for Obligating Funds for Small Business and Workforce (Bloomberg Philanthropies / USCM / Treasury)
The statements of the participating entities in this video are their own and were not made on behalf of Treasury. The posting of this video is intended solely to assist recipients of SLFRF funds and should not be viewed as an endorsement by Treasury of the participating entities or their statements.

July 2024

Webinar: SLFRF Educational Session for Obligating Funds (NACo / RFA / Treasury)
The statements of the participating entities in this video are their own and were not made on behalf of Treasury. The posting of this video is intended solely to assist recipients of SLFRF funds and should not be viewed as an endorsement by Treasury of the participating entities or their statements.

Resource: Inter-Agency Agreement Quick Reference Guide

Updated Public Data Blog Post and Dashboard (April 2024)

Guidance: National Environmental Policy Act (NEPA) Compliance for SLFRF Title I Projects

Reporting Resource: July 2024 Project & Expenditure Report User Guide

Guidance (Updated): State and Local Fiscal Recovery Funds Compliance and Reporting Guidance

June 2024

Tool: Updated Affordable Housing How-To Guide

May 2024

Webinar: Updated FAQs on Obligations Webinar and slide deck.

April 2024

Reporting Resource: April 2024 Project & Expenditure Report User Guide

Guidance (Updated): State and Local Fiscal Recovery Funds Compliance and Reporting Guidance

Blog: January 2024 Quarterly Reporting Analysis

Dashboard: January 2024 SLFRF Reporting Dashboard

March 2024

Guidance: State and Local Fiscal Recovery Funds Frequently Asked Questions (FAQs) updated

February 2024

Guidance: State and Local Fiscal Recovery Funds Frequently Asked Questions (FAQs) updated

January 2024

Reporting Data: October 2023 Quarterly Reporting Analysis

Reporting Data: October 2023 SLFRF Reporting Dashboard

November 2023

Guidance: Obligation Interim Final Rule

Guidance: Obligation Interim Final Rule Quick Reference Guide

October 2023

Report: Equitable Recovery in the United States

Tool: Playbook for recipient governments to increase housing stability

Reporting Data: July 2023 Quarterly Reporting Analysis

Reporting Data: July 2023 SLFRF Reporting Dashboard

September 2023

Guidance: 2023 Interim Final Rule

Guidance: 2023 Overview of the Interim Final Rule

Tool: Biden-Harris Administration Outlines Strategies to Invest in High-Quality Workforce Development

July 2023

Reporting Data: April 2023 Quarterly and Annual Reporting Analysis

Reporting Data: April 2023 SLFRF Reporting Dashboard

Remarks: Remarks by Deputy Secretary of the Treasury Wally Adeyemo at Treasury Department Convening on Leveraging State and Local Fiscal Recovery Funds to Support the Workforce

May 2023

Blog: How State and Local Fiscal Recovery Funds Are Being Used to Boost Public Sector Capacity

Factsheet: SLFRF Housing Investments Factsheet

Frequently Asked Questions

Eligible Uses and Program Rules

Best Practices

Reporting and Compliance

Reporting Portal: ID.me | Login.gov

Compliance and Reporting Guidance

Reporting User Guide

SLFRF Public Reporting

Data Dashboard

View the Data

Questions

Program recipients with questions about reporting, technical issues, eligible uses of funds, or other items please visit the updated SLFRF Frequently Asked Questions (FAQs) and self-service resources.

SLFRF FAQs Self-Service Resources

Stay Connected

Receive SLFRF Updates

Stay up-to-date with the latest program changes.

SLFRF April 2026 Newsletter | 2026 Annual & Q1 Reporting Deadline, Closeout Corner, Reporting How to Guide, Reporting Common Errors, Newly Released Resources and More

November 2025 SLFRF Newsletter | Instructions To Return Unobligated Funds, Updated Closeout Corner, and More

April 2025 SLFRF Newsletter | 2025 Annual & Q1 Reporting Deadline, Final 2025 Report Webinars, and More

April 2024 SLFRF Newsletter: Reporting Deadline, Obligation IFR FAQs, and More

March 2024 SLFRF Newsletter: Reporting Updates, Frequently Asked Questions, and More

Special Edition June SLFRF NewsFlash: Updating User Roles

Receive General Tribal Affairs Updates

Stay up-to-date with Tribal Affairs program changes.

KEY LINKS

2022 Final Rule

Overview of the 2022 Final Rule

SLFRF FAQs

2023 Interim Final Rule

Obligation Interim Final Rule

Obligation Interim Final Rule Quick Reference Guide

Overview of the 2023 Interim Final Rule

Guidance on Distribution of Funds to Non-entitlement Units of Local Government

List of Local Governments

Non-entitlement Unit of Local Government Definitional and Data Methodology

Overview of NEU Distribution Guidance (Webinar Deck for State Governments)

Interim Final Rule FAQs (Main)

FAQs (on Distribution of Funds to NEUs)

Non-entitlement Unit of Local Government Checklist for Requesting Initial Payment

Award Terms and Conditions for Non-entitlement Units of Local Government

Assurances of Compliance with Title VI of the Civil Rights Act of 1964

Status of Payments to States for Distribution to Non-entitlement Units of Local Government

Compliance and Reporting Guidance

Update on Interpretation for the 75 Percent Budget Cap Calculation (NEUs) (06/30/21)

National Environmental Policy Act (NEPA) Compliance for SLFRF Title I Projects

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