Treasury SLFRF Newsletter, November 2025: Instructions to Return Unobligated Funds
Summary
The U.S. Department of the Treasury State and Local Fiscal Recovery Funds (SLFRF) Newsletter, November edition, dated November 20, 2025, with the subject SLFRF November Newsletter | Updated Resources, New Reporting How to Guide, Reporting Common Errors and More. It states that recipients who received instructions to return funds are not permitted to revise previously submitted P&E Reports and that any funds not obligated by December 31, 2024 must be returned. It states that Treasury will proceed with the recoupment process in accordance with 31 CFR § 35.10 if unobligated funds are not returned. It also describes the October 2025 P&E Report User Guide, the October 15, 2025 Compliance and Reporting Guidance and expenditure deadlines of December 31, 2026 and September 30, 2026.
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“Treasury SLFRF Newsletter, November 2025: Instructions to Return Unobligated Funds.”
Original at home.treasury.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/department-of-the-treasury-november-2025-slfrf-newsletter-instructions-8fefa2676d/
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From: U.S. Department of the Treasury <subscriptions@subscriptions.treas.gov>
November 20, 2025
Subject: SLFRF November Newsletter | Updated Resources, New Reporting How to Guide, Reporting Common Errors and More
STATE AND LOCAL FISCAL RECOVERY FUNDS (SLFRF) NEWSLETTER
Welcome to the November edition of the SLFRF Newsletter, meant to inform and empower SLFRF recipients.
In this issue, you’ll find our recently updated guidance for reporting and compliance, additional resources,
a checklist to prepare for closeout when it is made available to you, along with other important information
related to the program. Plus, we have answers to some of SLFRF recipients’ most frequently asked questions
and reporting common errors.
We encourage you to forward this newsletter to someone you know who would benefit from receiving this
newsletter and let them know to subscribe here.
KEY UPDATES
• Instructions to Return Unobligated Funds
• Updated October 2025 P&E Report User Guide Now Available
• Updated Compliance and Reporting Guidance
• SLFRF Reporting How to Guide
• Explainer Videos and Other Resources to Assist Recipients in Reporting
• Are Your User Roles Current in the Treasury Portal?
• Ask the Answer Team
• Public Data Release
• Closeout Corner
INSTRUCTIONS TO RETURN UNOBLIGATED FUNDS
At this time, recipients who have received instructions to return funds are not permitted to revise previously
submitted P&E Reports. As outlined in Treasury guidance, any funds not obligated by December 31, 2024,
must be returned. The unobligated balance is determined based on the most recent P&E Report submitted to
Treasury following the obligation deadline.
Please note that each report is certified by the Authorized Representative for Reporting, who is responsible
for ensuring the accuracy of the information and submitting official reports on behalf of the SLFRF recipient.
Accordingly, the most recent P&E Report serves as the official record for determining compliance with
program requirements.
If unobligated funds are not returned to Treasury by the deadline specified in the “Instructions to Return
Unobligated SLFRF Funds” email September 19th, Treasury will proceed with the recoupment process in
accordance with 31 CFR § 35.10. Recipients have been provided ample time and multiple opportunities to meet
this reporting requirement and receive support from Treasury staff. To assist recipients, Treasury hosted more
than 10 webinars and office hour sessions between April and September 2025, focused on supporting the
submission of accurate and complete P&E Reports.
The next step in the process is the issuance of an Initial Notice of Recoupment. Recipients will have the
opportunity to remedy their noncompliance or to submit a request for reconsideration within the specified
timeframe. In all cases, Treasury will issue a Final Notice of Recoupment, which will include the final amount
to be returned, if any.
UPDATED OCTOBER 2025 P&E REPORT USER GUIDE NOW AVAILABLE
Treasury has released the October 2025 P&E Report User Guide to assist
recipients with a successful submission for Q3 2025 Quarterly P&E Report, due
October 31, 2025. There are four notable modifications to the User Guide for the
current reporting cycle. These are:
1. Update to threshold amounts for Single Audit and Alternative
Compliance Examination Engagement (ACEE). (Page 82-83)
For all Single Audit and Alternative Compliance Examination Engagements
(ACEE) questions, the threshold amount is $1,000,000 only for fiscal years
ending on or after October 1, 2024.
2. Program Income Breakouts have been updated. (Page 58-59, 101-102, 124)
There will be an initial conditional question to identify whether the entity has Program Income to Report
for the project. Also, the fields have been renamed and updated to better reflect the reporting options
for Program Income as described in FAQ 17.21. These fields now include fields for before and after the
obligation deadline of December 31, 2024 for the amount of Program Income earned, obligated and
expended. These fields will display for Expenditure Categories where recipients may report Program
Income. As described in FAQ 13.15, the Program Income requirements do not apply under the revenue loss
eligible use category; therefore, these fields will not display for EC-6 Revenue Replacement projects. For
the listing of updated field names and more information, please refer to pages 5, 58-59, 101-102, and 124.
3. Original Allocation Amount. (Informational Only)
A new field will be added to the ledger on the right side of the portal to
reflect the Original Allocated Amount that indicates the amount disbursed
to the recipient prior to any Return of Funds.
4. Broadband Location Data. (Page 167)
For Broadband projects, there is the addition to the template to included “Void” location information to
hide those locations from the table.
Access the User Guide
UPDATED COMPLIANCE AND REPORTING GUIDANCE
On October 15, 2025, Treasury released the latest version of the Compliance and Reporting Guidance for the
SLFRF program. Recipients are encouraged to review the Compliance and Reporting Guidance.
Explore Reporting Requirements in Part 2 of the guidance.
Review Part 2: Reporting Requirements to gain a clear understanding of the specific reporting obligations by
recipient type (see page 19). This section outlines the key responsibilities and distinctions for various recipient
categories.
Additionally, review the P&E Report Timeline (page 21), which provides an essential
overview of both annual and quarterly reporting schedules.
Please note: The deadline to obligate all SLFRF funds was December 31, 2024. Recipients
must expend SLFRF funds obligated for all eligible uses, except Surface Transportation
projects and Title I projects, by December 31, 2026. Recipients must expend SLFRF funds
obligated for Surface Transportation projects and Title I projects by September 30, 2026.
SLFRF REPORTING HOW TO GUIDE
SLFRF Reporting How to Guide: Reporting How To Guide
1. Account Access
• Establishing Login.gov credentials • Logging in • Entering the Portal
2. Reporting
• Access and View Reports • Creating a New Project • Review Data
3. Reporting:
• Revenue Replacement EC6
4. Certification
• Federal Audit Clearinghouse (FAC) & Alternative Compliance Examination Engagement (ACEE) •
Submission
5. Common Errors
• Account Access • Reporting • Program Income
Access the Reporting Guide
EXPLAINER VIDEOS AND OTHER RESOURCES TO ASSIST RECIPIENTS IN REPORTING
We want to re-acquaint you to our series of explainer videos designed to assist you with the reporting
requirements for SLFRF. We understand navigating the reporting process can sometimes be challenging, and
these step-by-step videos aim to provide clear, visual guidance to help resolve common issues and ensure
smooth, accurate submissions. Whether you’re facing technical difficulties or simply need a refresher on best
practices, these videos will help you troubleshoot efficiently and stay on track with your reporting requirements.
• How to Fix Obligation Errors – Fix projects that have red or yellow errors for Obligations
• How to Fix Expenditure Errors – Fix projects that have red or yellow errors for Expenditures
• Using Bulk Uploads for Reporting
• SLFRF Reporting Troubleshooting
• Troubleshooting When Unable to Lock Projects
• SLFRF 2025 Annual/Q1 2025 Reporting Demonstration - YouTube
• SLFRF 2025 Annual/Q1 2025 P&E Reporting Webinar - Youtube
For other explainer videos, webinars, and demonstrations, please visit Additional Reporting Resources | U.S.
Department of the Treasury
ARE YOUR USER ROLES CURRENT IN THE TREASURY PORTAL?
It’s crucial that all SLFRF recipients keep their user roles up to date in the Treasury’s Portal. Incorrect role
designations may prevent access to your entity’s account, potentially delaying key reporting and compliance
activities—such as program closeout invitations, document requests, return of funds, and other important
requirements.
To assist with this, we’ve created an Explainer Video to walk you through the process of understanding and
updating user roles in the Treasury’s Portal. Watch it here: Understanding User Roles in the Treasury’s Portal.
For detailed guidance on how to designate and update your user roles, please visit our “Recipient Compliance
and Reporting Guidance Responsibilities” webpage. Specifically, scroll to the “Updating User Roles in Portal”
link under the “Accessing Treasury’s Portal” section, and be sure to check out Section 3, “System Support-
the Treasury Reporting Portal FAQs” of our SLFRF Self-Service Resources for more information on Points of
Contact and Authorized Representatives.
Account Creation and New User Role Requests Template
To facilitate account creation and new user role requests for the reporting portal, please email SLFRF@
treasury.gov utilizing the template below:
Subject: [Community Name] Account Access
Body:
City EIN #:
[City Name]
To Whom it May Concern:
I am the [Job Title] for the [Recipient Name], [State] and am requesting to be linked to my
community’s SLFRF account. I have already created a contact account through login.gov utilizing
the information listed below. I understand that I cannot utilize an email address that was previously
registered to a different contact and therefore am using the same email I am sending this request
from, acknowledging that all future communications will flow through this email.
I am requesting to have my contact account linked to my community account in order to stay in
compliance with the program requirements. When adding my contact to our account, please ensure I
have the roles of Account Administrator, Point of Contact, and Authorized Representative for Reporting
assigned.
Here is our contact information to update the recipient’s record:
Name:
Title:
Email:
Phone Number:
Recipient Address with zip code:
I also understand that if I have not already created my account, the process may be delayed.
Additional resources, including explainer videos and self-service tools, are available to help you navigate this
process:
Additional Reporting Resources Webpage
SLFRF Self Service Resources
Make sure your user roles are up to date today to avoid any interruptions in accessing the Treasury’s Portal!
ASK THE ANSWER TEAM
Here are the SLFRF questions we’ve received most frequently in our SLFRF@Treasury.gov inbox during Q3
2025. We hope the Q&A below helps clarify any common points of confusion.
Question: We are unable to locate the forms to submit our Treasury report. Where are they on
the SLFRF website?
All reporting for the SLFRF program is submitted online using the Treasury’s Portal. There are no paper forms.
To submit your report in the Treasury’s Portal using an ID.me account, please navigate to
Treasury’s Portal - Login.gov.
To submit your report in the Treasury’s Portal using Login.gov, please navigate to Treasury’s Portal - ID.me.
Please note: Users who have previously registered through ID.me may continue to access the Treasury’s
Portal through that method at Portal.Treasury.gov. You are not required to register again with Login.gov;
however, you can choose to do so by going to Portal.Treasury.gov/Compliance. Both Login.gov and ID.me are
valid ways to log into the Treasury’s Portal, and both methods will remain open going forward.
While both are valid methods of creating an account, please remember if you are using Login.gov, you can
access only the Compliance Reporting sections of the Treasury’s Portal; you cannot access applications or
application information.
To gain access to applications, you must log in using ID.me, and then follow the instructions to log into
the specific portal. You should use a Treasury’s Portal supported web browser such as Google Chrome or
Microsoft Edge. As a reminder, the Treasury’s Portal does not work well on Internet Explorer.
Be sure that your Account Administrator has added you to the account and has used the correct email
address.
Please visit the Additional Reporting Resources webpage and click on the Reporting Resources Treasury
Portal button, where you will find links to webinars, explainer videos, PDFs, and more – including User Roles.
Question: We’ve spent our money. When can we stop reporting? When is closeout?
Recipients are required to continue to submit reports to Treasury as outlined in the latest SLFRF Compliance
and Reporting Guidance. Please refer to “Part 2: Reporting Guidance, Section B – Project and Expenditure
Report” for reporting responsibilities and note the due dates in that section for quarterly and annual
reporters.
Recipients that have reported fully expending their SLFRF allocation may be invited to close out their SLFRF
award ahead of the period of performance end date. As of summer 2025, Treasury has initiated this process
on a rolling basis, notifying recipients with instructions as applicable.
If the point(s) of contact associated with your community have not received communication from Treasury
with an invitation to close out, the option is not yet available for your community. In the meantime, please
ensure your point(s) of contact are up to date in the portal and you review the SLFRF award closeout
preparation checklist.
Question: How do | edit or delete a report? Can we reopen our submitted reports? What about
cumulative reporting? How do | request copies of our previously submitted report?
+ Reopening submitted reports: Reports from prior periods will not be re-opened for revisions after the
reporting deadline has passed.
* Cumulative reporting: The P&E Reports are cumulative reports, and adjustments can be made in the
current reporting period, if it is still open, or in some cases in the next open reporting period when it
opens.
* Editing or deleting a report: For the quarterly or annual P&E Report, edits may be made prior to the
submission deadline during an open reporting period. If it is before the deadline and you have already
submitted the report and need to make an edit, you can hit the “Unsubmit” button, make the edit,
then re-submit and re-certify the report. If the deadline has passed and you need to make edits, you
will need to wait for the next reporting period to open to make edits. Once you make edits, you should
provide detailed notes in the description text box for any updates. If the updates are related to projects,
subawards, or expenditures, you can make the following applicable edits:
¢ change the project status to cancel:
¢ create a new project; or
¢ create negative subaward or expenditure line items to reconcile incorrect line items.
* To view copies of your previously submitted reports, log in to the Treasury’s Portal or contact the
support team for assistance.
Question: We missed the obligation deadline. When and how can we report our obligations in
2025?
Recipients must have obligated funds by December 31, 2024. Treasury is unable to provide any extension
to or waiver of this deadline. Recipients that report quarterly were required to report this information in
January 2025. Recipients that report annually must have reported this information by April 30, 2025. Please
see Section 17 of the SLFRF FAQs for more detail.
Question: Why did | receive an IDR and what am | expected to do?
There are a variety of reasons you may receive an Information Document Request (IDR). Some of the most
common reasons are:
* Questions or clarification needed on a submitted P&E Report;
« Missing documentation for the program award;
* To communicate necessary updates to a previously submitted P&E Report;
* To gather more information for oversight agencies and single audit inquiries; and
+ Post-closeout adjustments.
Introduction
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Step 2: Once you click on the Compliance Reports tab, then scroll down to the SLFRF information and/or
document requests section.
Step 3: There will be an IDR entry. Click on the blue pen icon in the status column to open the IDR. This will
take you to the IDR questions and response blocks.
Step 4: Once you click on the blue pen icon, you will receive guidance on how and when to respond. You
provide your response in the bottom of the IDR. Please ensure your response is thorough, and upload
documents as necessary. Recipients are able to upload and submit the documents at the bottom of the page.
Once you submit your response, Treasury will be notified. If the response satisfies the IDR, then the IDR is
closed, you will receive an email informing you that the IDR is closed. If the response is not satisfactory, then
Treasury will contact you. Treasury has recorded a brief video to walk through the steps to access, review,
and respond to IDRs in the Treasury’s Portal.
Please see link here to view this IDR explainer video: SLFRF Explainer: Information Document Requests
(IDRs) [https://www.youtube.com/watch?v=X-H4-eSkaEI on the Treasury YouTube channel.
Question: What is an Initial Notice of Recoupment, and why did I receive it?
Recipients with unresolved compliance violations are considered noncompliant and may be subject to
recoupment of SLFRF funds in accordance with 31 CFR 35.10. Recoupment is initiated via an Initial Notice of
Recoupment. The Initial Notice of Recoupment serves as the first formal written notice of the amount subject
to recoupment, along with an explanation of those amounts. This notice provides an opportunity
to request reconsideration, and also generally will provide the recipient with an opportunity for remediation.
The Initial Notice of Recoupment generally will be distributed via postal mail and is available in Treasury’s
Portal. The recipient will receive an email indicating that there is an important message in the Notification
Center within Treasury’s Portal where they can view and download the Initial Notice of Recoupment.
PUBLIC DATA RELEASE
Treasury regularly releases the reporting data submitted by state, local, and territorial governments. This public
data provides transparency and accountability for communities, local leaders, and the public about how SLFRF
resources are being used by recipient governments.
Among other features, recipients can now check their submission status—such
as “Submitted” or “Administratively Closed”—by navigating to the “Recipients” and
“Projects” tabs on the dashboard.July 2025
• July 2025 SLFRF Data Dashboard
• Quarterly Reporting: Data through June 30, 2025
CLOSEOUT CORNER
The Closeout Corner section of the SLFRF newsletter aims to comprehensively prepare recipients for
closeout, including providing recipients with educational resources available.
Now that the obligation deadline has passed, recipients should look towards the expenditure deadline,
which is December 31, 2026, for all eligible uses except Surface Transportation projects and Title I projects.
Recipients must expend SLFRF funds obligated for Surface Transportation projects and Title I projects by
September 30, 2026.
Given this stage of the SLFRF program, some recipients may have met the necessary requirements for
Treasury to initiate early closeout. Recipients that have reported fully expending their SLFRF allocation may
be invited to close out their SLFRF award ahead of the period of performance end date. As of summer 2025,
Treasury has initiated this process on a rolling basis, notifying recipients with instructions as applicable.
Please review the State and Local Fiscal Recovery Funds (SLFRF) Award Closeout Preparation Checklist,
which serves as a vital resource for recipients who have fully obligated and expended their SLFRF awards.
It offers comprehensive guidance to ensure recipients are fully prepared when it is time to close out their
awards.
If the points of contact associated with your community have not received communication from Treasury with
an invitation to close out, the option is not yet available for your community. In the meantime, please ensure
your points of contact are up to date in the portal and review the SLFRF award closeout preparation checklist.
To initiate close-out, recipients must have an active SAM.gov registration. This registration is administered
by the General Services Administration (GSA), a federal agency. To determine the current status of your
government’s SAM.gov registration, click here. If your registration is currently active, note the registration
expiration date, and ensure you complete the steps to renew the registration ahead of closing out your SLFRF
award. Note: Only the SAM.gov Entity Administrator can renew the registration.
If your SAM.gov Entity Administrator is no longer with your government or there is not an Entity Administrator
associated with the registration, create a user account and submit an Entity Administrator Appointment
Letter to gain access to update the existing registration. If there is an existing Entity Administrator but you are
now assuming that role, the current Administrator will need to assign that role directly to you. Recipients
should not create a new UEI/SAM registration, but instead, should renew the existing registration
provided when funds were disbursed. Please find below a list of GSA-provided resources to assist with your
SAM.gov registration renewal:
• How do I update/renew an existing entity registration in SAM.gov?
• What is an Entity Administrator in SAM.gov?
• How can I become the new administrator for our entity registration?
• How do I create a SAM.gov user account?
• What happens after I submit my entity validation documentation?
• State and local government resources on entity validation and registration
• Guide for state and local governments applying for Federal Financial Assistance
• Validating Your Entity in SAM.gov (video)
Non-entitlement units of local government (NEUs) that are registering their entity for the first time should
e-mail their assigned UEI to Treasury at SLFRF@treasury.gov. Once the UEI is verified, we will update our
records accordingly.
There is no cost to renew your SAM.gov registration, and assistance from the Federal Service Desk is free for
public use. Additionally, SAM.gov does not use social media or contact individuals by phone to solicit, review,
or make awards. In general, emails from the U.S. government come from a .gov or a .mil email domain. Look
at both the sender’s display name and the sender’s email address. Be cautious of email addresses that try to
look like U.S. government email addresses, e.g. sam-registration-gov@gsasam.com. If you are suspicious, do
not respond or follow any links. To help identify potential phishing emails, view this article.
CONNECT WITH US
Please share SLFRF news by forwarding this newsletter to others!
Subscribe to the State and Local Fiscal Recovery Funds Newsletter by signing up here.
If you require additional assistance, please reach out to us by email:
For questions about the Treasury Portal or for technical support, or for general questions
about the Coronavirus State and Local Fiscal Recovery Funds, please email
SLFRF@treasury.gov.
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