Treasury, Frequently Asked Questions (FAQs)

Summary

Treasury's FAQs on the Coronavirus Capital Projects Fund (CPF), created by Section 9901 of the American Rescue Plan Act of 2021, as of May 6, 2026. Eligible recipients are the 50 states, the District of Columbia and Puerto Rico; Tribal governments and the State of Hawaii; and the territories and freely associated states. Cities, counties and libraries cannot apply directly. Grant funds cover costs incurred from March 15, 2021 through December 31, 2026, and money not used by then goes back to Treasury. Answers added in May 2026 set terms for extensions: only for projects that expended funds on capital assets before May 31, 2026, were delayed by circumstances beyond the recipient's control and will reach "substantial completion" by June 30, 2027. Delays from inadequate planning or failure to secure financing will not qualify.

Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Cite this document

“Treasury, Frequently Asked Questions (FAQs).” Original at home.treasury.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/treasury-frequently-asked-questions-faqs-ae9907ad58/, SHA-256 03f45d4e2b142b28788b520287056122e8816addaaf2633f2b1eb263419f8fd7.

Full text

AS OF MAY 6, 2026

Coronavirus Capital Projects Fund

Frequently Asked Questions

AS OF MAY 6, 2026

This document contains answers to frequently asked questions (FAQ) regarding the Coronavirus
Capital Projects Fund (CPF), established by Section 604 of the Social Security Act, as added by
Section 9901 of the American Rescue Plan Act of 2021. This FAQ document clarifies CPF
Guidance for States (defined to include the District of Columbia and Puerto Rico), Territories,
Freely Associated States, and Tribal Governments (the Guidance), and does not supersede the
Guidance except as noted. Terms used in the FAQ but not defined herein have the meaning
specified in the Guidance.

Treasury will be updating this document periodically in response to questions received from
stakeholders; changes will be clearly marked. Recipients and stakeholders should consult
Treasury’s CPF Guidance for States, Territories, and Freely Associated States and CPF Guidance
for Tribal Governments for additional information.

• For overall information about the program, including information on requesting funding,
please see https://treasury.gov/CPF

• For general questions about CPF, please email CapitalProjectsFund@treasury.gov

Questions added 1/4/22: 2.9, 3.2, 3.6, 4.2, 4.3, 4.4, 4.9, 4.10, 4.13, 6.2, 6.3, 8.3 (noted with
“[1/4]”)

Questions added 4/28/22: 2.10, 3.7, 3.8, 3.9, 3.10, 4.6, 4.14, 5.5, 5.7 (noted with “[4/28]”)

Questions updated or added 5/6/26: 1.4, 4.3, 9.1, 9.2, 9.3, 9.4, 9.5, 9.6 (noted with “[5/6]”)

1. Eligibility and Allocations

1.1. Which governments are directly eligible for funds?

The following governments are eligible to apply for CPF grants:
• The 50 states, the District of Columbia, and Puerto Rico (the States)
• Tribal governments and the State of Hawaii (for Native Hawaiian Programs)
• The United States Virgin Islands, Guam, American Samoa, the Commonwealth of
the Northern Mariana Islands, the Republic of the Marshall Islands, the Federated
States of Micronesia, and the Republic of Palau

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1.2. Are cities and counties eligible to apply for CPF grant funds?

No. The Capital Projects Fund makes grant funds available to States (defined to include
the District of Columbia and Puerto Rico), territories, freely associated states, and Tribal
governments. While cities and counties are not directly eligible recipients, Treasury
encourages direct recipients of CPF grants to engage with communities when planning
for the use of grant funds.

1.3. Are libraries and other community centers eligible to apply for CPF grant funds?

No. The Capital Projects Fund makes funds available to States, territories, freely
associated states, and Tribal governments. While libraries and other community centers
are not eligible to apply, Treasury encourages direct recipients of CPF grants to engage
with communities when planning for the use of grant funds.

1.4. What is the grant period of performance? [5/6]

A recipient may use CPF grant funds to cover costs incurred beginning March 15, 2021
and ending December 31, 2026.

For pre-award costs incurred after March 15, 2021, but prior to execution of the Grant
Agreement, CPF recipients are required to provide reasonable assurance that the costs
were incurred pursuant to the negotiation of and in anticipation of the CPF grant award
and are necessary for the efficient and timely performance of the program.

Update: As of May 6, 2026, Broadband Infrastructure programs that have projects that
receive approval for an extension of the deadline will have a new period of performance
that ends June 30, 2027.

1.5. When will CPF recipients receive grant awards?

Treasury will make CPF grant funds available to States, territories, and freely associated
states once the Grant Agreement is provided and a Grant Plan (containing at least one
Program Plan) is reviewed and approved by Treasury. Only one Grant Agreement must
be executed per State, territory, and freely associated state. For States, territories, and
freely associated states, funds will be released to the recipient on an advance basis as
requested by CPF recipients, rather than as a single lump sum for the total amount
allocated to the State, territory, or freely associated state at the time of approval.

Treasury will make requested Capital Projects Fund administrative funds (up to 5% of
total allocated funds, as indicated by the recipient in the application) available to States,
territories, and freely associated states once the Grant Agreement is executed. Additional
funds will be made available for project costs as related Program Plans are approved.

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Tribal governments will receive CPF funds once an application is reviewed and Grant
Agreement is executed.

2. Applications, Grant Plans, and Project Plans

2.1. What is the deadline to apply for CPF grants?

States, territories, and freely associated states must submit applications by December 27,
2021 to receive funding under the Capital Projects Fund. These entities must also submit
Grant Plans and Program Plans by September 24, 2022.

Tribal governments must submit applications by June 1, 2022 to receive funding. Tribal
governments do not need to submit a separate Grant Plan.

2.2. Will Treasury review CPF applications on a rolling basis?

Yes. Treasury will review applications upon submission and make CPF grant funds
available upon approval.

2.3. What is the deadline for CPF recipients to submit a Grant Plan?

States, territories, and freely associated states must submit Grant Plans, including one or
more Program Plans, by September 24, 2022.

Tribal applicants do not need to submit a separate Grant Plan.

2.4. When must CPF grant funds be expended?

All funds must be expended by December 31, 2026, which is the end of the period of
performance. Recipients must return to Treasury any grant funds that are not used by the
end of the period of performance on December 31, 2026. Treasury may, in its sole
discretion, grant extensions to the period of performance upon request from CPF
recipients.

2.5. For State, territory, and freely associated state applicants, what is an “Authorized
Representative”?

An Authorized Representative is an individual who will sign the CPF application,
necessary certifications, and the Grant Agreement on behalf of the eligible applicant. For
States, territories, and freely associated states, the Authorized Representative will be one
of the following:

• An individual who is duly authorized by law (such as the Governor). In some
cases, Treasury may request documentation confirming the status of the duly
authorized individual.

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• An individual who has been granted authority to act on behalf of the eligible
applicant by someone who is duly authorized to delegate such authority. A
designation letter showing the delegation of authority must be provided to
Treasury. The letter must provide the Authorized Representative authority to act
on behalf of the eligible applicant to apply for and execute a CPF grant, and to
enter into agreements on behalf of the eligible applicant. The designation letter
must be signed by a person who is duly authorized by virtue of their position
(such as the Governor) to delegate such authority.

2.6. Can eligible CPF recipients modify a submitted Grant Plan?

Recipients may submit or modify Grant Plans prior to the deadline. Updates to Grant
Plans will be subject to review and approval by Treasury.

2.7. Can the Grant Plan be submitted at the same time as the application (i.e., before the
Grant Agreement is executed)?

Treasury will not review a Grant Plan until an eligible State, territory, or freely associated
state application has been approved. An eligible State, territory, or freely associated state
may submit a Grant Plan prior to executing the Grant Agreement, but no funds other than
the administrative funds will be available to the recipient until the Grant Agreement has
been executed and the Grant Plan approved. Funds for project costs will be made
available as related project plans are approved.

For Tribal governments, the initial application for the CPF grant will also serve as the
Grant Plan. After approval of the Tribal application, funds will be made to the Tribal
government.

2.8. What should State, territory, and freely associated state recipients include in a
Program Plan?

Program Plans can be a framework for how the State, territory, or freely associated state
will utilize CPF funds. A Program Plan may propose funding for multiple, individually
related projects or subgrants that all serve a common objective (e.g., Broadband
Infrastructure). In the Program Plan, recipients are not expected to submit information
about each individual project or subgrant, however project level data will be gathered
during the reporting phase.

Additional information regarding CPF Grant and Program Plans will be made available in
the coming weeks. Future updates will be posted on the CPF landing page:
https://treasury.gov/CPF.

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2.9. How does Treasury categorize costs associated with completing the CPF application
and Grant Plan? [1/4]

Treasury categorizes costs associated with completing the CPF application as program
administrative costs. In addition, for States, territories, and freely associated states,
Treasury categorizes costs associated with the development of the Grant Plan (including
Program Plans) as program administrative costs. This classification marks a change from
the CPF Guidance for States, Territories, and Freely Associated States and CPF Guidance
for Tribal Governments posted in September 2021. By making this change, Treasury
aims to ease the burden on CPF recipients by making funds available for these costs
sooner. Non-Tribal government recipients may now access program administrative funds
to pay for these costs upon execution of the Grant Agreement.

As a reminder, CPF recipients may use up to five percent of the total grant award amount
or $25,000 (whichever is greater) for program administrative costs unless a CPF recipient
receives written approval from Treasury.

This change is effective immediately; Treasury will update the Guidance to reflect this
modification.

2.10. How does Treasury categorize costs for community engagement activities? [4/28]

Treasury categorizes costs associated with community engagement activities in
connection with the development of the Grant Plan (including Program Plans) as program
administrative costs. All other costs associated with community engagement activities
(e.g., seeking public comment related to a project’s location, design, or environmental
impacts) should be categorized as project costs.

This classification broadens how costs for community engagement activities may be
treated and is consistent with the Program Plan Use Code templates available in the
Treasury Submission Portal. Treasury will update the CPF Guidance for States,
Territories, and Freely Associated States posted in September 2021 to reflect this
modification.

3. Tribal Governments

3.1. How has Treasury determined the amount each Tribal government will receive in
CPF grant funding?

Each Tribal government and the State of Hawaii (for Native Hawaiian Programs) are
allocated an equal amount of approximately $167,504 in line with the statutory text,
which requires Treasury to allocate funds to these governments in “equal shares.”

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3.2. For Tribal government applicants, who is an “Authorized Representative”? [1/4]

For Tribal governments, an “Authorized Representative” is the individual who will sign
the necessary application certifications and the Grant Agreement on behalf of the eligible
applicant.

There are two types of Authorized Representatives for Tribal governments:

1. an individual who is duly authorized by virtue of his or her position in the Tribal
government (e.g., Tribal leader, chief executive officer), or

2. an individual who has been designated authority to act on behalf of the eligible
applicant by a duly authorized Tribal official.

For the second type, a designation letter must be submitted on official letterhead by the
duly authorized Tribal official that specifically delegates responsibilities related to a
Capital Projects Fund grant. These responsibilities include certifying the application and
executing the Grant Agreement on behalf of the eligible Tribal government.

Tribal governments may apply on behalf of other Tribal governments, and joint Tribal
organizations (e.g., Tribal consortiums) may apply on behalf of multiple Tribal
governments. A designation letter, as described above, must be submitted by each Tribal
government that delegates responsibilities to the external entity applying on their behalf.
For example, if Tribal Consortium W is applying on behalf of Tribal governments X, Y,
and Z, Treasury must receive three designation letters on official letterhead, one from
each Tribal government’s duly authorized Tribal official (X, Y, and Z) that states that
Tribal Consortium W has permission to act on their behalf. Tribal Consortium W should
upload these letters to Treasury’s Submission Portal.

3.3. Can a Tribal government apply for CPF grants through another Tribal government
or consortium?

Yes. Tribal governments may apply on behalf of other Tribal governments, and Tribal
consortiums and similar joint Tribal organizations may also apply on behalf of multiple
Tribes. If any entity (a different Tribal government, a consortium, etc.) is applying on
behalf of an eligible applicant, the eligible applicant must grant the other entity the
authority to apply and enter into agreements on their behalf. A designation letter must be
submitted to show that the eligible applicant has authorized this other entity.

3.4. Do Tribal governments need to submit a Grant Plan?

The application for the Capital Projects Fund will also serve as the Grant Plan for Tribal
governments. Tribal governments do not need to submit separate Grant Plans.

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3.5. Can a State award CPF grant funding to a Tribal government as a subrecipient?

Yes. A State may award CPF grants to subrecipients. Subrecipients may include other
levels or units of government, nonprofits, private entities, or Tribal governments.

Tribal governments are also eligible to apply for CPF grants directly, as each Tribal
government and the State of Hawaii (for Native Hawaiian Programs) are allocated an
equal amount of approximately $167,504 in line with Section 604 of the American
Rescue Plan Act of 2021.

3.6. Can Tribal governments use their entire CPF award towards planning for a project
that is primarily funded by other sources? [1/4]

Yes. Tribal government recipients may use a portion or all of their CPF grant award
towards planning for a project that is primarily funded by other sources. Tribal
government recipients must ensure that the target project complies with CPF statutory
requirements, all other applicable federal statutes, regulations, executive orders, and
Treasury’s CPF Guidance for Tribal Governments. Specifically, the target project must
be designed to address a critical need in the community and directly enable work,
education, and health monitoring in response to the COVID-19 public health emergency.
The project must also be operational before the end of the period of performance
(December 31, 2026). Tribal government recipients should ensure that the target project
is an acceptable use of funds for the other funding source(s).

Treasury will review the Tribal government’s CPF application and may request
additional information. Tribal governments may be required to report on the project and
should expect additional details in forthcoming reporting guidance.
3.7. What is the deadline for Tribal government recipients to expend their CPF funds
after they receive them from Treasury? [4/28]
Tribal recipients must expend CPF funds by the end of the period of performance,
December 31, 2026. Any grant funds that are not used by the end of the period of
performance must be returned to Treasury as part of the closeout process pursuant to 2
CFR 200.344(d).
Treasury has made the determination that if a Tribal recipient fully disburses award funds
before the end of the period of performance, the timing and amount of advance payments
made by Treasury are as close as is administratively feasible to the actual disbursements
by a Tribal recipient, and are therefore in compliance with 2 C.F.R. 200.305(b)(1).

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3.8. Should Tribal government recipients track interest earned on CPF funds, and may
they retain the interest? [4/28]

Tribal government recipients should track the amount of interest earned on total Federal
awards per year received from all Federal awarding agencies. If the amount of interest
earned per year is $500 or less, a Tribal government recipient may keep the interest
earned for administrative expenses. If the amount of interest earned in one year is more
than $500, a Tribal government recipient must return the additional interest according to
the instructions found at 2 C.F.R. 200.305(b)(9).

3.9. Must a Tribal government recipient maintain CPF funds in an interest-bearing
account? [4/28]

If a recipient receives $250,000 or more in total Federal awards per year, it must maintain
those funds in interest-bearing accounts, unless certain conditions apply. Please consult 2
C.F.R. 200.305(b)(8) for further detail.

3.10. Which federal consumer broadband subsidy programs must a service provider
participate in for a completed Broadband Infrastructure Project funded by a Tribal
government recipient? [4/28]

Treasury has identified the Federal Communications Commission’s Affordable
Connectivity Program (ACP) as the federal consumer broadband subsidy program that a
service provider must participate in for a completed Broadband Infrastructure Project
funded by a Tribal government recipient. Tribal government recipients must require the
service provider to participate in the ACP for a period of five years after the completion
of a Broadband Infrastructure Project, or until the ACP or its successor program(s) are no
longer operating, whichever is earlier.

4. Eligible Uses - General

4.1. Can CPF recipients use funds for administrative purposes?

Yes. CPF recipients may use funds for program administrative costs, which include both
indirect and direct administrative costs. This amount may not generally exceed five
percent of the total requested grant amount, or $25,000, whichever is greater. Recipients
may request a higher limit on program administrative costs by providing to Treasury, for
its consideration, the rationale for the use of additional funds for administrative purposes.

4.2. Do program administrative costs need to be pre-approved by Treasury? [1/4]

No, program administrative costs do not need to be pre-approved by Treasury; however,
CPF recipients are required to report on the usage of funds for these costs. Additional
information will be provided in forthcoming reporting guidance.

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4.3. Can program administrative funds be reallocated and used for project costs? [1/4]
[5/6]

Yes. CPF recipients may reallocate funds they initially intended to use for program
administrative costs to instead be used for project costs. Changes to the amount of funds
expended on program administrative costs should be made in a timely manner and
promptly reflected in their Grant Plan (i.e., allocation table and Program Plan(s)) and in
subsequent reporting. Updates to a non-Tribal government recipient Grant Plan can be
made at any time prior to the end of the period of performance (December 31, 2026)
through Treasury’s Capital Projects Fund Submission Portal, and are subject to review
and approval by Treasury.

Tribal governments should document this change during the reporting phase.

Update: As of July 6, 2026, Treasury will no longer accept requests to reallocate program
administrative funds.

4.4. How does Treasury differentiate between subrecipients and contractors? [1/4]

Treasury follows the Uniform Guidance (2 CFR § 200.1) definitions of “subrecipients”
and “contractors” and uses 2 CFR § 200.331 to differentiate between them.

For purposes of CPF, a “subrecipient” is an entity that receives a subaward from a CPF
recipient to carry out a capital project on behalf of the CPF recipient. Subrecipients may
include, but are not limited to, other levels or units of government, non-profits, or private
entities. CPF recipients remain responsible for reporting to Treasury on their
subrecipients’ use of funds. CPF recipients are also responsible for monitoring and
overseeing subrecipients’ use of funds and other activities related to the award to ensure
that the subrecipient complies with the statutory and regulatory requirements and the
terms and conditions of the award.

A “contractor” is an entity that receives a contract by which a CPF recipient or
subrecipient purchases property or services needed to carry out a CPF project or program.
For example, CPF recipients may award contracts to other entities—contractors—in
order to build, modify, or improve a capital asset.

4.5. Can direct recipients of CPF grants award funds to subrecipients in the form of
subgrants?

Capital Projects Fund recipients may award funds in the form of subgrants
to subrecipients, such as other levels or units of government (e.g., municipalities,
counties), non-profits, private entities, or Tribal governments. Recipients are responsible
for ensuring that subrecipients comply with the statutory and regulatory requirements and
the terms and conditions established by Treasury’s CPF guidance.

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4.6. Can direct recipients of CPF grants award funds to subrecipients in the form of
loans? [4/28]

No. CPF recipients may not award funds to subrecipients in the form of loans.

4.7. Do subrecipients of CPF funds have to comply with CPF guidance?

Yes. Subrecipients receive a subaward from a recipient to carry out a Capital Project on
behalf of the recipient with their federal award funding and must comply with CPF
guidance. Additionally, direct recipients of CPF grants are responsible for ensuring that
subrecipients comply with the statutory and regulatory requirements and the terms and
conditions established by Treasury’s CPF guidance.

4.8. Can a CPF grant recipient allocate its entire allocation to a single program and
award subgrants to subrecipients?

Yes. A recipient may use the allocated funding for a single eligible program that awards
subgrants to subrecipients.

4.9. Are subrecipients of CPF grant funds capped at five percent of their subaward for
program administrative costs? [1/4]

CPF recipients may use up to five percent of the total CPF grant award or $25,000
(whichever is greater) for program administrative costs, which includes any CPF grant
funds that subrecipients use for program administrative costs. In other words, the total of
the CPF recipient’s program administrative costs and each subrecipient’s program
administrative costs may not exceed five percent of the total CPF grant award unless a
CPF recipient receives written approval from Treasury.

4.10. Are pre-award costs incurred by a subrecipient preparing an application an
allowable use of CPF grant funds? [1/4]

Yes, but only if the subrecipient is successful in receiving a CPF subaward from a CPF
recipient. CPF recipients should categorize a subrecipient’s pre-award costs associated
with preparing an application as a project cost as these costs will be incurred for
individual projects. Note that if an entity incurs pre-award costs as part of a competitive
selection process but is not ultimately selected as a subrecipient, its pre-award costs may
not be reimbursed using CPF grant funds.

4.11. Can funds be used to pay staff salaries and benefits?

Salaries and benefits may qualify as program administrative costs or project costs,
depending on the work being performed. Personnel costs required for administering CPF
awards, including salaries and benefits to staff and consultants, are an allowable use of
funds under the program administrative cost category (e.g., program directors, subject

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matter experts, equity consultants, grant administrators, financial analysts, accountants,
and attorneys). Personnel costs required for carrying out a Capital Project are also
allowable use of funds under the project cost category (e.g., project managers,
construction labor, architects, environmental engineers, network engineers).

However, CPF grant funds may not be used for operating expenses, which includes the
salaries of staff operating the capital project once it is completed.

4.12. Can funds be used to convert buildings into Multi-Purpose Community Facilities?

CPF recipients may construct or improve buildings that jointly and directly enable work,
education, and health monitoring in response to the COVID-19 public health emergency.

4.13. Can CPF grant funds be used for environmental reviews? [1/4]

Yes. Costs associated with conducting environmental reviews for an eligible project are
considered project costs.

CPF recipients are responsible for complying with all applicable environmental laws and
regulations applicable to projects supported by CPF grant funding. CPF recipients must
also retain records, permits, and documentation necessary to evidence compliance with
all environmental requirements.

Treasury has developed an environmental checklist to assist CPF recipients in conducting
due diligence related to compliance with environmental laws.

4.14. Can CPF grant funds be combined with other sources of funds to carry out an
eligible capital project? [4/28]

Yes. Recipients can use CPF grant funds, in conjunction with other funding sources
(e.g., federal funding sources, state and local funding sources, private funding sources) to
undertake an eligible capital project. In all cases, projects funded with CPF grant awards
must comply with all CPF requirements, in addition to requirements of the other funding
source(s).

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5. Eligible Uses - Broadband

5.1. Can a program fund a presumptively eligible Broadband Infrastructure Project in
an area where there is an existing enforceable federal funding commitment?

If a recipient is considering using Capital Projects Fund grant funds in areas where there
is an existing enforceable funding commitment for service that meets or exceeds
100Mbps download by 20Mbps upload, the recipient must ensure CPF grant funds will
not be used for costs that will be reimbursed by the other federal or state funding streams.
Additionally, CPF grant funds must be used only for complementary purposes.

5.2. Is fiber-optic infrastructure the only eligible broadband investment?

CPF recipients are encouraged to prioritize investments in fiber-optic infrastructure
where feasible, as such advanced technology better supports future needs. To be
presumptively eligible for funding, Broadband Infrastructure Projects must be designed
to deliver, upon project completion, service that reliably meets or exceeds symmetrical
download and upload speeds of 100 Mbps, unless impracticable.

5.3. Are middle-mile broadband projects an eligible use of CPF grant funding?

CPF recipients may use funds for middle-mile broadband grant projects. However,
Treasury encourages recipients to focus on projects that will achieve last-mile
connections and those considering funding middle-mile projects are encouraged to have
commitments in place to support new and/or improved last-mile service.

5.4. How should a CPF recipient determine the threshold of affordability for broadband
connectivity?

Treasury’s CPF guidance provides flexibility for recipients of CPF grant funds to best
determine the threshold of affordability for their communities. CPF recipients are
encouraged to consult with the community as part of the process they undertake to
consider affordability and are required to publish the description of their methods for
considering affordability in their project selection process. Treasury will also require
CPF recipients to report pricing data as part of program performance and monitoring.
CPF recipients are also required to ensure that service providers for completed CPF
funded Broadband Infrastructure Projects participate in the Federal Communications
Commission’s Affordable Connectivity Program, which provides eligible households
with discounts on broadband internet access services and devices.

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5.5. Which federal consumer broadband subsidy programs must a service provider
participate in for a completed Broadband Infrastructure Project? [4/28]

Treasury has identified the Federal Communications Commission’s Affordable
Connectivity Program (ACP) as the federal consumer broadband subsidy program that a
service provider must participate in for a completed Broadband Infrastructure Project.
State and territory recipients must require the service provider to participate in the ACP
for the lifespan of the Broadband Infrastructure Project, or until the ACP or its successor
program(s) are no longer operating, whichever is earlier.

5.6. How does a recipient of CPF grant funds demonstrate that technical standards
established in the CPF guidance are impracticable because of geography,
topography, or excessive cost?

Treasury gives CPF recipients the flexibility to provide a range of data and other
information to demonstrate impracticability. CPF recipients should provide this
information in the Grant Plan.

5.7. Can CPF grant funds be used to pay for the replacement or placement of utility
poles? [4/28]

The replacement or placement of utility poles is an eligible project cost when it is part of
a CPF-approved Broadband Infrastructure Program Plan that directly provides new or
improved broadband service to end users. CPF funds may not be used to fund a program
or project which only supports the replacement or placement of utility poles.

6. Reporting

6.1. What reporting will be required for CPF grant recipients?

All recipients of CPF grants are required to submit project and expenditure reports.
These reports will generally include, but are not limited to, data regarding projects,
expenditures, project status, subawards, equity indicators, community engagement
efforts, programmatic data, and other measures as determined by Treasury.

States, territories, and freely associated states will submit project and expenditure reports
quarterly. Tribal governments will submit project and expenditure reports annually.

States, territories, and freely associated states (but not Tribal governments) are also
required to submit annual performance reports. Annual performance reports must
include data related to program outputs and outcomes against the stated objectives of the
recipient’s Grant Plan.

Specific reporting deadlines will be provided to recipients at the time of application
approval. Treasury will release additional reporting guidance in the coming weeks which
will be available on the CPF website.

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6.2. What data should a State, territory, and freely associated state recipient collect to
facilitate compliance with its reporting requirements? [1/4]

Treasury will provide detailed reporting instructions, including reporting timelines, in
forthcoming reporting guidance.

Quarterly Reports: At a minimum, State, territory, and freely associated state recipients
should collect and be prepared to provide the following for quarterly project and
expenditure reports:

• Project description;
• Project location(s);
• Project start and end date;
• Project status;
• Project expenditures;
• Number of households, businesses, and anchor institutions to be served;
• Location of communities to be served; and
• Description of how equity and community engagement activities informed project
selection and design.

Additionally, States, territories, and freely associated states using CPF grant funds for
Broadband Infrastructure Projects should collect and prepare the following information
for each project:

• Whether the project is designed to, upon completion, reliably meet or exceed
symmetrical 100 Mbps download and upload speeds;
• Technology type;
• Project ownership (e.g., private, public private partnership, municipal
government, tribal government, non-profit, cooperative);
• Miles of fiber;
• Whether each location served is residential, commercial, or a community anchor
institution; and
• Pricing offered (speed tiers to be offered, including the speed/pricing of its
affordability offering).

More information will be released at a later date regarding specific reporting
requirements applicable to other grant use types (Digital Connectivity Technology
projects, Multi-Purpose Community Facility projects, and projects determined to be
eligible based on case-by-case review).

Annual Reports: At a minimum, State, territory, and freely associated state recipients
should collect and be prepared to provide the following for annual reports:

• Narrative response outlining progress towards objectives submitted in the
application and Grant Plan (including Program Plan(s));
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• Number of households served by the capital asset upon project completion (e.g.,
number of households with broadband access; number of households receiving
devices through loan out programs; number of households with access to work,
education, and health monitoring activities and services offered, etc.);
• Summary of community engagement and public participation activities conducted
to solicit input from and/or partner with communities from the past year that
informed the definition of critical need for program(s) and projects; and
• Summary of future community engagement and public participation activities
planned for the upcoming year that will continue to shape program and project
selection, implementation, and operation.

In the forthcoming reporting guidance, Treasury will provide additional information
about what will be required by quarterly and annual reports. CPF recipients will be
notified when the reporting guidance is publicly available on the CPF website.

6.3. What data should Tribal government recipients collect to facilitate compliance with
its reporting requirements? [1/4]

Treasury will provide detailed reporting instructions, including reporting timelines, in
forthcoming reporting guidance for Tribal governments. Tribal governments will have a
unique set of reporting guidelines separate from State, territory, and freely associated
state CPF recipients.

Annual Reports: At a minimum, Tribal government recipients should prepare and
collect the following, among other data, for annual reports:

Additionally, Tribal governments using CPF grant funds for Broadband Infrastructure
Projects may be required to provide the following information for each project in the first
annual report after a program has been approved by Treasury:

• Pricing offered (speed tiers to be offered, including the speed/pricing of its
affordability offering).

For other uses of funds, more information will be released at a later date. CPF recipients
will be notified when the reporting guidance is publicly available on the CPF website.

7. Miscellaneous

7.1. What are examples of eligible “health monitoring” services?

Treasury defines health monitoring services as, “services to monitor an individual’s
health, including with respect to either physical or behavioral health.” This can include,
but is not limited to, services such as telemedicine appointments or community health
screenings.

CPF recipients should review the CPF guidance to determine if their program or project
is eligible. Treasury will evaluate all projects that are not presumptively eligible on a
case-by-case basis.

8. Operations

8.1. I cannot log into the Treasury Submission Portal or am having trouble navigating
it. Who can assist me?

If you have questions about the Treasury Submission Portal or need technical support,
please email CapitalProjectsFund@treasury.gov.

8.2. Why is Treasury employing ID.me for the Treasury Submission Portal?

ID.me is a trusted technology partner to multiple government agencies and healthcare
providers. It provides secure digital identity verification to those government agencies
and healthcare providers to make sure you're you – and not someone pretending to be you
– when you request access to online services. All personally identifiable information
provided to ID.me is encrypted and disclosed only with the express consent of the user.
Please refer to ID.me Contact Support for assistance with your ID.me account. Their
support website is https://help.id.me.

8.3. Can multiple points of contact have access to an application on Treasury’s CPF
Submission Portal? [1/4]

Yes. The application’s primary contact should submit a request to
CovidReliefitSupport@treasury.gov that includes the application number, the name of the
CPF recipient, and the name and email address of the individual requesting access.

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AS OF MAY 6, 2026

Please also include CapitalProjectsFund@treasury.gov in the cc line of the e-mail to
assist us in tracking requests.

Additionally, the application’s primary contact may download a PDF copy of the CPF
application to share at any time by logging into the Treasury Submission Portal.

9. CPF Administrative Deadlines and Extension [5/6]

9.1. What is the deadline for CPF recipients to submit new program plans?

Treasury will stop accepting new program plans as of May 21, 2026. After that date, new
program plans will not be considered.

9.2. What is the deadline for submitting program plan modification requests?

Treasury will stop accepting program plan modifications as of July 6, 2026. The deadline
applies to requests to move funding between program plans or reallocations of
administrative funds, or both, and requests for amendments to approved program plans.

9.3. When will Treasury consider requests for extensions to the period of performance of
Capital Projects Fund projects?

All extension requests must be submitted by July 31, 2026. The requests will be reviewed
on a rolling basis as they are received. Approved requests will receive a six-month
extension, extending the period of performance to June 30, 2027.

9.4. Which projects are eligible to receive a six-month extension?

Broadband infrastructure projects (CPF use code 1A). Digital connectivity technology
projects and multi-purpose community facility projects (use codes 1B and 1C,
respectively) are not eligible for extensions.

9.5. How will Treasury evaluate extension requests?

Recipients must submit extension requests on a per-program basis and list the individual
projects within each plan that require an extension. Treasury will approve an extension
only if the recipient demonstrates that:

1) The project has made material progress toward completion to date; and
2) The project’s failure to adhere to its original timeline is due to extenuating
circumstances beyond the recipient or subrecipient’s control.

Recipients may only request extensions for projects for which funding has been expended
on capital assets associated with an eligible CPF project prior to May 31, 2026. Requests
must include a clear narrative, certified by the recipient at the time of submission, that:

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AS OF MAY 6, 2026

1) Describes project progress to date, including specific spending, construction, or
deployment milestones;
2) Explains how the cause(s) of delay was due to extenuating circumstances beyond the
recipient or subrecipient’s control; and
3) Describes how the project will reach “substantial completion” (as defined below) by
June 30, 2027.

Extenuating circumstances may include, but are not limited to, permitting or regulatory
delays, supply chain disruptions, labor shortages, or severe weather events. Delays
attributable to inadequate planning, project management deficiencies, failure to secure
financing, or other avoidable causes will not qualify for an extension. Treasury may deny
extension requests that do not demonstrate sufficient progress, do not address the nature
of the extenuating circumstances, or reflect delays within the control of the recipient or
subrecipient. Recipients that plan to submit an extension request are encouraged to
review their plans with their CPF point of contact prior to submitting an extension
request.

“Substantial completion” is defined as the date for which the project can fulfill the
primary operations that it was designed to perform, delivering services to end-users. At
substantial completion, service operations and management systems infrastructure must
be operational.

Subrecipients, contractors, and vendors associated with a CPF supported project must
coordinate with CPF recipients to request an extension. Treasury will only consider
extension requests submitted by CPF recipients.

9.6. Will there be additional reporting obligations for programs that are granted an
extension?

Yes. Treasury will publish revised reporting requirements for recipients with extended
program plans.

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Our copy: TREAS-Coronavirus-Capital-Projects-Fund-FAQs_FINAL.pdf
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