Treasury, Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance, version 3.0 (Feb. 28, 2022)
Summary
Version 3.0, dated February 28, 2022, of the Treasury Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance on recipient compliance and reporting responsibilities. It states that the guidance reflects the final rule adopted on January 6, 2022, which takes effect on April 1, 2022. Part 1 covers key principles, the four statutory eligible use categories, Treasury's final rule, the Uniform Guidance and award terms and conditions. Part 2 covers the Interim Report, the Project and Expenditure Report and the Recovery Plan Performance Report. The guidance states that eligible costs are those incurred from March 3, 2021 through December 31, 2024, and that funds for obligations incurred by December 31, 2024 must be expended by December 31, 2026. It closes with a version history running through version 3.0.
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“Treasury, Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance, version 3.0 (Feb. 28, 2022).”
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November xx, 2021
Version: 2.0
Coronavirus State and Local Fiscal Recovery Funds
Compliance and Reporting Guidance February 28, 2022
1
Version: 3.0
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 interim final rule (“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 IFR and its eligible use categories. On January 6, 2022, the U.S. Department
of the Treasury (“Treasury”) adopted the final rule implementing the SLFRF program. The final rule
will be effective on April 1, 2022. Until that time, the IFR remains in effect; funds used consistently
with the IFR while it is in effect are in compliance with the SLFRF program. However, recipients can
choose to take advantage of the final rule’s flexibilities and simplifications now, even 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 IFR and the final rule.
To support recipients in complying with the final rule, this reporting guidance reflects the final rule and
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 final rule, 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 the
Compliance Supplement. Please see the Assistance Listing in SAM.gov under assistance listing
number (formerly known as CFDA number), 21.027 for more information.
Please Note: This guidance document applies to the SLFRF program only and does not change nor
impact reporting and compliance requirements for the Coronavirus Relief Fund (“CRF”) established
by the CARES Act.
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 Final Rule……………………………………………………….………… P. 5
D. Uniform Guidance (2 CFR Part 200)……………..…………………………………… P. 7
E. Award Terms and Conditions………………………………...………………………... P. 12
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Part 2: Reporting Requirements
This section provides information on the reporting requirements for the SLFRF program.
A. Interim Report…...…………………………………………………………………...…. P. 16
B. Project and Expenditure Report…………….…………………………………...……. P. 17
C. Recovery Plan Performance Report..………………..……………………….….…… P. 28
Appendix 1: Expenditure Categories…………………………………………………….…… P. 35
Appendix 2: Evidenced-Based Intervention Additional Information…………………….…. P. 40
Appendix 3: Expenditure Categories under the Interim Final Rule……………………….. P. 41
OMB Control Number: 1505-0271
OMB Expiration Date: 02/28/20221
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.
1
Under OMB review to extend the expiration date
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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 a 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 interim final rule and final rule, applicable federal statutes, 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 emergency 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;
• Treasury encourages recipients to use SLFRF-funded projects to advance shared interests and
promote equitable delivery of government benefits and opportunities to underserved communities,
as outlined in Executive Order 13985, On Advancing Racial Equity and Support for Underserved
Communities Through the Federal Government; and
• 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 four 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; or
4. To make necessary investments in water, sewer, or broadband infrastructure.
Treasury adopted an interim final rule in May 2021 and the final rule on January 6, 2022 to
implement these eligible use categories and other restrictions on the use of funds under the SLFRF
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program. The final rule takes effect on April 1, 2022, and the interim final rule remains in effect until
that time, although recipients can choose to take advantage of the 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 interim final rule and the final rule.
It is the recipient’s responsibility to ensure all SLFRF award funds are used in compliance with these
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 Final Rule
Treasury’s final rule details recipients’ compliance responsibilities and provides additional information
on eligible and restricted uses of SLFRF award funds and reporting requirements. Your organization
should review and comply with the information contained in Treasury’s final rule when building
appropriate controls for SLFRF award funds.
1. Eligible and Restricted Uses of SLFRF Funds. As described in the SLFRF statute and
summarized above, there are four enumerated 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 subrecipient’s or beneficiaries’ eligibility, and must monitor
subrecipients’ use of SLFRF award funds.
To help recipients build a greater understanding of eligible uses, Treasury’s final rule establishes
a framework for determining whether a specific project would be eligible under the SLFRF
program, including some helpful definitions. For example, Treasury’s final rule establishes:
• A framework for determining whether a project responds to the COVID-19 public health
emergency or its negative economic impacts;
• 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; and
• 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.
Treasury’s 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 final rule for more information on these restrictions.
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Treasury’s 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 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. SLFRF funds
beyond those that are available under the revenue loss eligible use category 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.
2. Eligible Costs Timeframe. 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 for projects incurred by the
recipient State, territorial, local, or Tribal government prior to March 3, 2021 are not eligible, as
provided for in Treasury’s final rule.
Recipients may, in certain circumstances, use SLFRF award funds for the eligible use
categories described in Treasury’s 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 since the start of 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.
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
incurred by the recipient after March 3, 2021.
Any funds not obligated or expended for eligible uses by the timelines above must be returned
to Treasury, including any unobligated or unexpended funds that have been provided to
subrecipients and contractors as part of the award closeout process pursuant to 2 C.F.R.
200.344(d). For the purposes of determining expenditure eligibility, Treasury’s final rule provides
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that “incurred” means the recipient has incurred an obligation, which has the same meaning
given to “financial obligation” in 2 CFR 200.1.
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 final rule and Part 2 of this guidance provide more detail around SLFRF
reporting requirements.
4. Expenditure Categories. Treasury’s 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, and equitable
recovery. As such, recipients will report on a broader set of eligible uses and associated
Expenditure Categories (“EC”), starting with the April 2022 Project and Expenditure Report.
Appendix 1 includes the new ECs, as well as a reference to previous ECs used for reporting under
the interim final rule.
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. In all
instances, your organization should review the Uniform Guidance requirements applicable to your
organization’s use of SLFRF funds, and SLFRF-funded projects. Recipients should consider how
and whether certain aspects of the Uniform Guidance apply.
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
final rule and the recipient’s Award Terms and Conditions, to determine and record eligible uses
of SLFRF funds. Per 2 CFR Part 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.
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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.
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 the 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.
SLFRF funds beyond those that are available under the revenue loss eligible use category 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 final rule for further details if they seek to utilize SLFRF funds as a
match for these projects.
Treasury’s final rule, 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 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
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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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).
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 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. Under this program, recipients are responsible for ensuring funds are used for eligible
purposes. Generally, 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 maintain procedures for
obtaining information evidencing a given beneficiary, subrecipient, or contractor’s eligibility,
including a valid SAM.gov registration (except with respect to individuals or households for which
a SAM.gov registration is not required). Implementing risk-based due diligence for eligibility
determinations is a best practice to augment your organization’s existing controls.
5. Equipment and Real Property Management. Any purchase of equipment or real property with
SLFRF funds must be consistent with the Uniform Guidance at 2 CFR Part 200, Subpart D.
Equipment and real property acquired under this program must be used for the originally
authorized purpose, unless stated otherwise by Treasury. Consistent with 2 CFR 200.311 and 2
CFR 200.313, any equipment or real property acquired using SLFRF funds shall vest in the non-
Federal entity, consistent with any guidance that Treasury may issue. Any acquisition and
maintenance of equipment or real property must also be in compliance with relevant laws and
regulations.
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 example, each recipient
should articulate each project’s policy on allowability of costs incurred prior to award or start of the
period of performance. All funds remain subject to statutory 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. Any funds not used must be returned to Treasury
as part of the award closeout process pursuant to 2 C.F.R. 200.344(d).
8. Procurement, Suspension & Debarment. Recipients are responsible for ensuring that any
procurement using SLFRF funds, or payments under procurement contracts using such funds,
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are consistent with the procurement standards set forth in the Uniform Guidance at 2 CFR 200.317
through 2 CFR 200.327, as applicable. 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 circumstances where at least one of the conditions below
is true: the item is below the micro-purchase threshold; the item is only available from a single
source; the public exigency or emergency will not permit a delay from publicizing a competitive
solicitation; or after solicitation of a number of sources, competition is determined inadequate.5
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. The Uniform Guidance requires
an infrastructure for competitive bidding and contractor oversight, including maintaining written
standards of conduct and prohibitions on dealing with suspended or debarred parties. 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.
The Uniform Guidance outlines the requirements that pertain to program income at 2 CFR
200.307. Treasury intends to provide additional guidance regarding program income and the
application of 2 CFR 200.307(e)(1).
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
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 within counties that are not units of general local government (“Non-
UGLGs”). 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.
5
2 CFR 200.320(c)(1)-(3) and (5). 2 CFR 200.320(c)(4) is excluded from application to the SLFRF program as
outlined in the ALN.
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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 and Non-UGLGs are not subrecipients under the SLFRF
program. They are SLFRF recipients that will 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.
12. Special Tests and Provisions. 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
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Best Practice Description Example
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 final rule, and applicable federal laws and regulations. Recipients should ensure they
remain in compliance with all Award Terms and Conditions. These obligations include the following
items in addition to those described above:
1. SAM.gov Requirements. All eligible recipients are also 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.6
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 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.7 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. 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
(including sexual orientation and gender identity), 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
6
See flexibility provided in https://www.whitehouse.gov/wp-content/uploads/2021/03/M_21_20.pdf.
7
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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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 non-Tribal 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
data and information from recipients (see 28 CFR 42.406). Treasury may request that recipients
submit data for post-award compliance reviews, including information such as a narrative
describing their Title VI compliance status. This collection does not apply to Tribal governments8.
8
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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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 16.
• Project and Expenditure Report: Report on projects funded, expenditures, and contracts and
subawards over $50,000, and other information. See Section B, page 17.
• 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,
and equitable 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 28.
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 30 2021 or 60 days
counties with a days after days after the end after receiving
1 population that exceeds receiving of each quarter funding, and
250,000 residents funding if thereafter annually
funding was thereafter by
received by Note: NEUs were July 31
Metropolitan cities and October 15, not required to
counties with a with submit a Project
2 population below expenditures by and Expenditure
250,000 residents that category. Report on January
are allocated more than 31, 2022. The first
$10 million in SLFRF Note: NEUs reporting date for
funding, and NEUs that were not NEUs will be April
are allocated more than required to 30, 2022.
$10 million in SLFRF submit an
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 interim final rule.
States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit
a one-time interim report with expenditures9 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
obligations10 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 6.111): Key inputs into the revenue replacement formula in the Interim
Final Rule and estimated revenue loss due to the Covid-19 public health emergency calculated
using the formula in the Interim Final Rule 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
9
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).
10
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.
11
See Appendix 3 for the full Expenditure Category (EC) list. Please note that Appendix 3 includes the
expenditure categories under the interim final rule, 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 interim final rule, 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 a 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 covers 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 will 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 March 31, 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 will cover from March 3, 2021 to March
31, 2022 and must be submitted to Treasury by April 30, 2022. The subsequent annual reports will
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 will be required in Project and Expenditure Reports for both quarterly and
annual reporting:
a. Projects: Provide information on all SLFRF funded projects. Projects are new or existing eligible
government services or investments funded in whole or in part by SLFRF funding. For each
project, the recipient will be 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 understanding of the
major activities that will occur, and will be required to be between 50 and 250 words. 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 will be 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 will also be 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
c. 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
d. Program Income: Recipients should report the program income earned and expended to cover
eligible project costs, if applicable.
e. 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 projects or 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
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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.
f. Project Demographic Distribution (applicable to Public Health and Negative Economic Impact ECs:
EC 1.1-2.37)– Collection to begin 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
Assistance to • Low- or-moderate income • Low-income households and
Households households or populations12 populations14
• 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 programs15
• Households that qualify for certain • Households receiving services
federal programs13 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
period of time
• Other households or populations
that experienced a negative
12
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 Iarea 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).
13
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.
14
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.
15
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.
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Impacted Disproportionately Impacted
economic impact of the pandemic • For services to address educational
other than those listed above disparities, Title I eligible schools16
(please specify) • Other households or populations
that experienced a disproportionate
negative economic impact of the
pandemic other than those listed
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
• Classes of non-profits designated as governments or on Tribal lands
negatively economically impacted by • Non-profits operating in the U.S.
the pandemic (please specify) territories
• 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)
g. Subawards, Contracts, Grants, Loans, Transfers, 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, and direct payments made by the
recipient that are greater than $50,000.
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.
16
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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In general, recipients will be asked to provide the following information for each Contract, Grant,
Loan, Transfer, or Direct Payment greater than $50,000:
• Subrecipient identifying and demographic information (e.g., DUNS/UEI/TIN number and
location)
• 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,
loans, 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.
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. The recipient is responsible for the subrecipients’
compliance with registering and maintaining an updated profile on SAM.gov.
h. 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 governments17
i. Ineligible Activities: Tax Offset Provision (States and territories only): Treasury may collect
additional information related to the Tax Offset Provision as described in section 602(c)(2) of the
Social Security Act and implemented under 31 CFR 35.8 as part of the Project and Expenditure
Report, such as but not limited to revenue reducing covered changes. Please see Section C.11
(Recovery Plan, Ineligible Activities: Tax Offset Provision) for more information.
17
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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j. Required Programmatic Data (other than 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 to begin 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 and proportional
to a public health or negative economic impact of COVID-19.18
Note: The 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 optional
fields to begin in April 2022; optional fields will become required 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 (This field is optional
in April 2022; required 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)
▪ 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
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 final rule.
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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,
please provide a written justification (This field is optional in April 2022; required in July
2022)
• For projects with total expected capital expenditures of over $10 million, provide labor
reporting as outlined for infrastructure projects on pages 26 and 27 (This field is optional
in April 2022; required in July 2022)
3. Use of Evidence (for relevant ECs noted in Appendix 1)—Collection to begin April 2022
• The dollar amount of the total project spending that is allocated towards evidence-based
interventions
• Indicate if a program evaluation of the project is being conducted
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4. 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)
5. Small Business Economic Assistance (EC 1.8, 2.29-2.33) – Collection to begin April 2022
• Number of small businesses served (by program if recipient establishes multiple separate
small businesses assistance programs)
6. Assistance to Non-Profits (EC 1.9, 2.34)- Collection to begin April 2022
• Number of Non-Profits served (by program if recipient establishes multiple separate non-
profit assistance programs)
7. Aid to Travel, Tourism, and Hospitality or Other Impacted Industries (EC 1.10, 2.35-2.36) –
Collection to begin 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 final rule,
and rationale for providing aide 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)
8. 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
9. 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
10. Rehiring Public Sector Staff (EC 3.2) – Collection began in January 2022:
• Number of FTEs rehired by governments under this authority
11. Premium Pay (both Public Sector EC 4.1 and Private Sector EC 4.2) – Collection began in
January 2022; with additional optional field to begin 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 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 will begin
April 2022)
12. Revenue replacement (EC 6.1) – Collection began in August 2021:
As outlined in the final rule, recipients have the option to make a one-time decision to
calculate revenue loss according to the formula outlined in the 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
will be provided during the April 30, 2022 reporting deadline.
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 and 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 must elect to use this standard allowance instead of calculating lost
revenue using the formula.
For recipients calculating revenue loss according to the formula, the 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 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 to be provided in user guide).
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.
k. Required Programmatic Data for 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 infrastructure projects (EC 5) – Collection began in January 2022:
• Projected/actual construction start date (month/year)
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• Projected/actual initiation of operations date (month/year)
• Location (for broadband, geospatial data of locations to be served)
• 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
▪ 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)
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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• Median Household Income of service area (Collection to begin in April 2022)
• Lowest Quintile Income of the service area (Collection to begin in April 2022)
3. Broadband projects (EC 5.19-5.21) Collection began in January 2022:
• 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.
• Please note: additional programmatic data will be required for broadband projects
beginning in July 2022 and will be defined in a subsequent version of the Reporting
Guidance.
l. NEU Documentation (NEUs only): Each NEU will also be asked to provide the following
information once their 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
NEU accounts will be 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
Note: The guidance included in this section will be updated prior to July 31, 2022 to align with the final
rule. The guidance below, including the Expenditure Categories, reflects the interim final rule.
States, territories, metropolitan cities, and counties with a population that exceeds 250,000 residents
will also be required to publish and submit to Treasury a Recovery Plan performance report
(“Recovery Plan”). Each Recovery Plan must be posted on the public-facing website of the recipient
by the same date the recipient submits the report to Treasury. This reporting requirement includes
uploading a link to the publicly available document report along with providing data in the Treasury
reporting portal.
The Recovery Plan will provide the public and Treasury information on the projects recipients are
undertaking with program funding and how they are planning to ensure program outcomes are
achieved in an effective, efficient, and equitable manner. While this guidance outlines some minimum
requirements for the Recovery Plan, each recipient is encouraged to add information to the plan 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 determined by
Treasury. Treasury provided a template (located at www.treasury.gov/SLFRP) but recipients may
modify this template as appropriate for their jurisdiction. The Recovery Plan will include key
performance indicators identified by the recipient and some mandatory indicators identified by
Treasury.
The initial Recovery Plan will cover the period from the date of award to July 31, 2021 and must be
submitted to Treasury by August 31, 2021, or 60 days after receiving funding. Thereafter, the
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Recovery Plan will cover a 12-month period and recipients will be required to submit the report to
Treasury within 30 days after the end of the 12-month period (by July 31). Table 5 summarizes the
report timelines:
Table 5 Recovery Plan Timeline
Annual Period Covered Due Date
Report
1 Award Date – July 31, 2021 August 31, 2021
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
6 July 1, 2025 – June 30, 2026 July 31, 2026
7 July 1, 2026 – December 31, 2026 March 31, 2027
The Recovery Plan will include, at a minimum, the following information:
1. Executive Summary
Provide a high-level overview of the jurisdiction’s intended and actual uses of funding including, but
not limited to: the jurisdiction’s plan for use of funds to promote a response to the pandemic and
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
Describe in further detail your jurisdiction’s intended and actual uses of the funds, such as how your
jurisdiction’s approach would help support a strong and equitable recovery from the COVID-19
pandemic and economic downturn. Describe any strategies employed to maximize programmatic
impact and effective, efficient, and equitable outcomes. Given the broad eligible uses of funds and
the specific needs of the jurisdiction, please also explain how the funds would support the
communities, populations, or individuals in your jurisdiction. Your description should address how you
are promoting each of the following, to the extent they apply. Note that these expenditure categories
reflect the interim final rule and will be updated prior to July 31, 2022 to align with the final rule.
a. Public Health (EC 1): As relevant, describe how funds are being used to respond to COVID-19
and the broader health impacts of COVID-19 and the COVID-19 public health emergency.
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 to households
and small businesses.
c. Services to Disproportionately Impacted Communities (EC 3): As relevant, describe how funds
are being used to provide services to communities disproportionately impacted by the COVID-19
public health emergency.
d. Premium Pay (EC 4): As relevant, describe the approach, goals, and sectors or occupations
served in any premium pay program. Describe how your approach prioritizes low-income workers.
e. Water, sewer, and broadband infrastructure (EC 5): Describe the approach, goals, and types of
projects being pursued, if pursuing.
f. Revenue Replacement (EC 6): Describe the loss in revenue due to the COVID-19 public health
emergency and how funds have been used to provide government services.
Where appropriate, recipients should also include information on your jurisdiction’s use (or planned
use) of other federal recovery funds including other programs under the American Rescue Plan such
as Emergency Rental Assistance, Housing Assistance, and so forth, to provide broader context on
the overall approach for pandemic recovery.
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3. Promoting equitable outcomes
Describe efforts to promote equitable outcomes, including how programs were designed with equity
in mind. Please include in your description how your jurisdiction will consider and measure equity at
the various stages of the program, including:
a. Goals: Are there particular historically underserved, marginalized, or adversely affected groups
that you intend to serve within your jurisdiction?
b. Awareness: How equal and practical is the ability for residents or businesses to become aware of
the services funded by the SLFRF?
c. Access and Distribution: Are there differences in levels of access to benefits and services across
groups? Are there administrative requirements that result in disparities in ability to complete
applications or meet eligibility criteria?
d. Outcomes: Are intended outcomes focused on closing gaps, reaching universal levels of
service, or disaggregating progress by race, ethnicity, and other equity dimensions where
relevant for the policy objective?
Treasury encourages uses of funds that promote strong, equitable growth, including racial equity.
Please describe how your jurisdiction’s planned or current use of funds prioritizes economic and
racial equity as a goal, names specific targets intended to produce meaningful equity results at
scale, and articulates the strategies to achieve those targets. In addition, please explain how your
jurisdiction’s overall equity strategy translates into the specific services or programs offered by your
jurisdiction in the following Expenditure Categories, as indicated in the interim final rule. Note these
expenditure categories will be updated prior to July 31, 2022 to align with the final rule:
a. Negative Economic Impacts (EC 2): assistance to households, small businesses, and non-
profits to address impacts of the pandemic, which have been most severe among low-income
populations. This includes assistance with food, housing, and other needs; employment
programs for people with barriers to employment who faced negative economic impacts from the
pandemic (such as residents of low-income neighborhoods, minorities, disconnected youth, the
unemployed, formerly incarcerated people, veterans, and people with disabilities); and other
strategies that provide disadvantaged groups with access to education, jobs, and opportunity.
b. Services to Disproportionately Impacted Communities (EC 3): services to address health
disparities and the social determinants of health, build stronger neighborhoods and communities
(e.g., affordable housing), address educational disparities (e.g., evidence-based tutoring,
community schools, and academic, social-emotional, and mental health supports for high
poverty schools), and promote healthy childhood environments (e.g., home visiting, child care).
The initial report must describe efforts to date and intended outcomes to promote equity. Each
annual report thereafter must 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. Please also describe any constraints or challenges that impacted
project success in terms of increasing equity. In particular, this section must describe the
geographic and demographic distribution of funding, including whether it is targeted toward
traditionally marginalized communities.
For the purposes of the SLFRF, equity is described in the Executive Order 13985 On Advancing
Racial Equity and Support for Underserved Communities Through the Federal Government, as issued
on January 20, 2021.
4. Community Engagement
Please describe how your jurisdiction’s planned or current use of funds incorporates written, oral, and
other forms of input that capture diverse feedback from constituents, community-based organizations,
and the communities themselves. Where relevant, this description must include how funds will build
the capacity of community organizations to serve people with significant barriers to services, including
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people of color, people with low incomes, limited English proficient populations, and other traditionally
underserved groups.
5. Labor Practices
Describe workforce practices on any infrastructure projects being pursued (EC 5). 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
The Recovery Plan should identify whether SLFRF funds are being used for evidence-based
interventions21 and/or if projects are being evaluated through rigorous program evaluations that are
designed to build evidence. Recipients must briefly describe the goals of the project, and the evidence
base for the interventions funded by the project. Recipients must specifically identify the dollar amount
of the total project spending that is allocated towards evidence-based interventions for each project
in the Public Health (EC 1), Negative Economic Impacts (EC 2), and Services to Disproportionately
Impacted Communities (EC 3) Expenditure Categories, as identified in the interim final rule and noted
in Appendix 3.22 Please note that these expenditure categories reflect the interim final rule and will
be updated prior to July 31, 2022 to align with the final rule.
Recipients are exempt from reporting on evidence-based interventions in cases where a program
evaluation is being conducted. Recipients are encouraged to use 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. In such cases where a
recipient is conducting a program evaluation in lieu of reporting the amount of spending on evidence-
based interventions, they 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 completed evaluation if relevant). 23 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 would 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.
21
As noted in Appendix 2, evidence-based refers to interventions with strong or moderate levels of evidence.
22
Of note, recipients are only required to report the amount of the total funds that are allocated to evidence-
based interventions in the areas of Public Health, Negative Economic Impacts, and Services to
Disproportionately Impacted Communities that are marked by an asterisk in Appendix 3: Expenditure
Categories. Please note the expenditure categories in Appendix 3 reflect the interim final rule. This Recovery
Plan guidance references the expenditure categories aligned with the interim final rule. This guidance will be
updated prior to the July 2022 reporting period to reflect the final rule.
23
For more information on the required standards for program evaluation, see OMB M-20-12.
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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.24
Appendix 2 contains additional information on evidence-based interventions for the purposes of the
Recovery Plan.
7. Table of Expenses by Expenditure Category
Please include a table listing the amount of funds used in each Expenditure Category (See Appendix
3). The table should include cumulative expenses to date within each category, and the additional
amount spent within each category since the last annual Recovery Plan.
8. Project Inventory
List the name and provide a brief description of all SLFRF funded projects. Projects are new or existing
eligible government services or investments funded in whole or in part by SLFRF funding. For each
project, include the project name, funding amount, identification number (created by the recipient and
used thereafter in the quarterly Program and Expenditure Report), project Expenditure Category (see
Appendix 3), and a description of the project which includes an overview of the main activities of the
project, the approximate timeline, primary delivery mechanisms and partners, if applicable, and
intended outcomes. 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.
For infrastructure investment projects (EC 5), project-level reporting will be more detailed, as
described for the Project and Expenditure Report above. Projects in this area may be grouped by
Expenditure Category if needed, with further detail (such as the specific project name and
identification number) provided in the Project and Expenditure Report. For infrastructure projects,
descriptions should note how the project contributes to addressing climate change.
9. Performance Report
The Recovery Plan must include key performance indicators for the major SLFRF funded projects
undertaken by the recipient. 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.
Performance indicators should include both output and outcome measures. Output measures, such
as 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. While the initial
report will focus heavily on early output goals, recipients must include the related outcome goal for
each project and provide updated information on achieving these outcome goals in 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. 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 program evaluations.
24
For more information on learning agendas, please see OMB M-19-23
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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10. Required Performance Indicators and Programmatic Data
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 may be included in each recipient’s Recovery Plan as they
determine most appropriate, including combining with the section above, but this data will also need
to be entered directly into the Treasury reporting portal. Below is a list of required data for each
Expenditure Category. Note these expenditure categories reflect the interim final rule and will be
updated prior to July 31, 2022 to align with the final rule.
a. Household Assistance (EC 2.2 & 2.5) and Housing Support (EC 3.10-3.12):
• Number of people or households receiving eviction prevention services (including legal
representation)
• Number of affordable housing units preserved or developed
b. Negative Economic Impacts (EC 2):
• 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. Education Assistance (EC 3.1-3.5):
• Number of students participating in evidence-based tutoring programs26
d. Healthy Childhood Environments (EC 3.6-3.9):
• Number of children served by childcare and early learning (pre-school/pre-K/ages 3-5)
• Number of families served by home visiting
The initial report should include 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 the any changes
in performance indicators over time. To the extent possible, Treasury also encourages recipients to
provide data disaggregated by race, ethnicity, gender, income, and other relevant factors.
11. Ineligible Activities: Tax Offset Provision (States and territories only)
The following information is required for Treasury to ensure SLFRF funding is not used for ineligible
activities.
In each reporting year, States and territories will report certain items related to the Tax Offset Provision
as described in section 602(c)(2) of the Social Security Act and implemented by 31 CFR 35.8.
Additional guidance will be forthcoming for reporting requirements regarding the tax offset provision
and additional information that Recipients will report once the final rule goes into effect.
a. Revenue-reducing Covered Changes: Collection began August 2021:
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 covered changes may be reported based on estimated values produced by a
budget model, incorporating reasonable assumptions, that aligns with the recipient government’s
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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existing approach for measuring the effects of fiscal policies, and that measures relative to a
current law baseline. The 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. The term “covered change,” and “tax revenue” are
described in the interim final rule, 31 CFR 35.3. For additional information, see 602(c)(2) of the
Social Security Act, the interim final rule, and 31 CFR 35.8.
D. Distributions to NEUs
Each state and territory is asked to provide regular updates on their NEU distribution as well as their
distributions to units of general local government within counties that are not units of general local
government (Non-UGLG). 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 DUNS or 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.
For each eligible NEU that declined funding and requested a transfer to the state under Section
603(c)(4), 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 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, and equitable recovery. As such, recipients will report on a
broader set of eligible uses and associated Expenditure Categories (“EC”), starting with the April 2022
Project and Expenditure Report. The table below includes the new Expenditure Categories, as well
as a reference to previous Expenditure Categories used for reporting under the interim final rule.
The Expenditure Categories (EC) 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 Expenditure Categories 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
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
27
Under the final rule to be used starting with April 2022 reports
28
Under the interim final rule to be used in Interim Report and January 2022 Project and Expenditure Report
Coronavirus State and Local Fiscal Recovery Funds
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Previous
Expenditure Category EC27
EC28
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
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
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Previous
Expenditure Category EC27
EC28
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: 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
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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 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.
Coronavirus State and Local Fiscal Recovery Funds
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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 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.
Coronavirus State and Local Fiscal Recovery Funds
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Appendix 3: Expenditure Categories under the 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* ^
Coronavirus State and Local Fiscal Recovery Funds
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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)
Coronavirus State and Local Fiscal Recovery Funds
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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 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
final rule
Coronavirus State and Local Fiscal Recovery Funds
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