Coronavirus Relief Fund Extension to December 31, 2022 of the Date by Which Costs Must Be Incurred by Tribal Governments

Summary

This Treasury notice dated December 23, 2022 concerns the Coronavirus Relief Fund extension to December 31, 2022 of the date by which costs must be incurred by Tribal governments. It says the Coronavirus Relief Fund reserved $8 billion to make payments to Tribal governments and that the Consolidated Appropriations Act, 2023 extends the period for Tribal government recipients to incur eligible costs to December 31, 2022, effective when the President signs the bill. It says recipients are expected to have completed all expenditures by March 31, 2023, and that closeout of awards is due in GrantSolutions no later than July 10, 2023.

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                                     Coronavirus Relief Fund
                       Extension to December 31, 2022 of the Date by Which
                         Costs Must Be Incurred by Tribal Governments
                                        December 23, 2022


The Coronavirus Relief Fund (CRF) established by the Coronavirus Aid, Relief, and Economic
Security Act (CARES Act) reserved $8 billion to make payments to Tribal governments. As of
December 23, 2022, the House of Representatives and the Senate passed the Consolidated
Appropriations Act, 2023, which includes the State, Local, Tribal, and Territorial Fiscal Recovery,
Infrastructure, and Disaster Relief Flexibility Act which extends the period for which Tribal
government recipients may incur eligible costs using payments from their CRF awards to
December 31, 2022. The extension is only applicable to Tribal government recipients.1 This
extension will be effective when the President signs this bill into law. Tribal government recipients
should continue to refer to Treasury’s guidance regarding use of CRF award funds, subject to the
updates     provided      on    December        14,     2021,        which     are    available    at
https://home.treasury.gov/system/files/136/CRF-Guidance-Federal-Register_2021-00827.pdf and
https://home.treasury.gov/system/files/136/CRF-Guidance_Revision-Regarding-Cost-
Incurred.pdf.

Requirements related to the use of funds, reporting, and recordkeeping
The CRF is subject to the restrictions on the use of funds provided in section 601(d) of the Social
Security Act (42 U.S.C. § 801(d)), as added by the CARES Act, and guidance issued by
Treasury. All Tribal governments are required to submit reports to Treasury with respect to the
use of such funds. Treasury is extending the reporting and close-out deadlines to reflect the
statutory extension of the date by which costs must be incurred. Recipients are expected to
have completed all expenditures of CRF awards by March 31, 2023. Closeout of CRF
awards is due in GrantSolutions no later than July 10, 2023.
As amended, the CARES Act only allows CRF payments for Tribal governments to cover expenses
that:
    1. are necessary expenditures incurred due to the public health emergency with respect to the
       Coronavirus Disease 2019 (COVID–19);
    2. were not accounted for in the government’s budget most recently approved as of March
       27, 2020 (the date of enactment of the CARES Act) ; and
    3. were incurred during the period that begins on March 1, 2020 and ends on December 31,
       2022.




1
 See section 4, amending section 601(d)(3) of the Social Security Act (42 U.S.C. 801(d)(3)), On June 25, 2021, the
Supreme Court held in Yellen v. Confederated Tribes of the Chehalis Reservation that Alaska Native regional and
village corporations are considered Indian tribes under the Indian Self-Determination and Education Assistance Act.

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Under the guidance adopted by Treasury on December 14, 2021, as updated to reflect the statutory
extension, a cost associated with a necessary expenditure incurred due to the public health
emergency shall be considered to have been incurred by December 31, 2022 in the case of Tribal
governments if the recipient has incurred an obligation with respect to such cost by December 31,
2022. Treasury defines obligation for this purpose consistently with the Uniform Guidance
definition in 2 C.F.R. 200.1 as an order placed for property and services and entry into contracts,
subawards, and similar transactions that require payment. As stated above, Treasury expects CRF
awards to have been expended to cover such obligations by March 31, 2023.
Tribal governments may elect to enter into new obligations up to December 31, 2022 or reimburse
themselves for eligible costs that were incurred by December 31, 2022 and paid for by the Tribal
government using its own funds. As discussed in FAQ B.11, recipients are permitted to use CRF
award funds to cover expenses of an audit conducted under the Single Audit Act as implemented
by 2 CFR Part 200, Subpart F.
Again, please note that closeout of CRF awards is due in GrantSolutions no later than July
10, 2023.
Information about reporting and recordkeeping requirements related to CRF payments is available
at https://oig.treasury.gov/cares-act.




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