U.S. Department of the Treasury, State and Local Fiscal Recovery Funds: "April 2022 Project and Expenditure Report"
Summary
The Project and Expenditures Report User Guide for the Coronavirus State and Local Fiscal Recovery Funds, dated April 1, 2022, from the Department of the Treasury, explaining how recipients submit Project and Expenditure reports through Treasury's Portal for the April 2022 submission deadline. It describes the three required roles (Account Administrator, Point of Contact for Reporting and Authorized Representative for Reporting) and registration through Login.gov or ID.me. The guide explains bulk upload templates, which download in .xls format and must be converted to .csv, and common upload errors. A frequently asked question states that Treasury will make submitted data publicly available, and the revision log records versions 1.0 of January 7, 2022, 1.1 of January 24, 2022 and 2.0 of April 1, 2022.
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“U.S. Department of the Treasury, State and Local Fiscal Recovery Funds: ‘April 2022 Project and Expenditure Report.’”
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DRAFT- PRE-DECISIONAL / CONFIDENTIAL / NOT FOR DISTRIBUTION
Coronavirus State and Local Fiscal Recovery Fund:
i DRAFT- PRE-DECISIONAL / CONFIDENTIAL / NOT FOR DISTRIBUTION August 9, XXX
2021
User Guide: Treasury’s Portal for Recipient Reporting January XX, 2022
April 1, 2022
Version:
Version:
Version 1.0
1.01
Version: 2
OMB Control Number: 1505-0271
OMB Expiration Date: 04/30/2025
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Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide i
Table of Contents
Section I. Reporting Basics............................................................................................................... 1
Section II. Navigation and Logistics ................................................................................................. 3
Section III. Reporting Requirements .................................................................................................. 9
Section IV. Project and Expenditure Report .................................................................................... 14
Appendix A – Designating SLFRF Points of Contact by SLFRF Account Administrators ................ 50
Appendix B – Bulk File Upload Overview ............................................................................................... 57
Appendix C – Expenditure Categories and Template Mapping ........................................................... 76
Appendix D – SLFRF Expenditure Category Programmatic Data and Other Information ................. 80
Appendix E - Expenditure Categories..................................................................................................... 95
Appendix F – List of Sectors ................................................................................................................. 100
Appendix G – Project Demographic Distribution Information ........................................................... 101
Appendix H – Capital Expenditures for Non-Infrastructure Projects ................................................ 104
Appendix I – Frequently Asked Questions ........................................................................................... 106
List of Figures
Figure 1 Landing Page .................................................................................................................................. 3
Figure 2 Navigation Bar ................................................................................................................................ 4
Figure 3 Introduction and Bulk Upload Templates Screen ........................................................................... 5
Figure 4 Sample Bulk Upload Icon ............................................................................................................... 5
Figure 5 Successful Bulk Upload Example ................................................................................................... 6
Figure 6 Blank Required Data Error .............................................................................................................. 6
Figure 7 Invalid Data Error ............................................................................................................................ 7
Figure 8 Duplicate Data Error ....................................................................................................................... 7
Figure 9 Non-Existent Reference Error......................................................................................................... 7
Figure 10 Manual Validation Text Box .......................................................................................................... 8
Figure 11 Screenshot of Unsubmit Button .................................................................................................... 8
Figure 12 Relationship between Expenditure Categories and Multiple Projects ........................................ 12
Figure 13 Recipient Information .................................................................................................................. 15
Figure 14 Point of Contact List .................................................................................................................... 15
Figure 15 Budget Approval and Obligation ................................................................................................. 16
Figure 16 SAM.gov question ....................................................................................................................... 16
Figure 17 Additional SAM.gov questions (1)............................................................................................... 16
Figure 18 Additional SAM.gov questions (2)............................................................................................... 17
Figure 19 Record of Highest Paid Officer ................................................................................................... 17
Figure 20 No Projects Available Option ...................................................................................................... 18
Figure 21 My Projects Screen Example...................................................................................................... 20
Figure 22 Project and Expenditure Category Group Screen ...................................................................... 21
Figure 23 Project Expenditure Category ..................................................................................................... 21
Figure 24 Bulk Upload for EC 1.1 ............................................................................................................... 21
Figure 25 Project Entry Screen ................................................................................................................... 23
Figure 26 Update Previously Reported Projects ......................................................................................... 24
Figure 27 Manual Entry for EC 3.1 ............................................................................................................. 25
Figure 28 Programmatic Data for EC 3.1.................................................................................................... 25
Figure 29 Project Demographic Distribution Questions .............................................................................. 26
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide ii
Figure 30 Public Health - Negative Economic Impact Questions ............................................................... 26
Figure 31 Capital Expenditure Questions ................................................................................................... 27
Figure 32 Evidenced-based questions........................................................................................................ 27
Figure 33 Premium Pay Additional Questions ............................................................................................ 28
Figure 34 Programmatic Data for Infrastructure Projects EC 5.1-5.18 ....................................................... 30
Figure 35 Programmatic data for Broadband Projects EC 5.19-5.21 ......................................................... 30
Figure 36 Additional Questions if Response to Davis Bacon Certification is "No" ..................................... 32
Figure 37 Additional Questions if Response to Certifications of Labor Agreements is "No" ...................... 33
Figure 38 Additional Certification Questions ............................................................................................... 33
Figure 39 Revenue Replacement Screen - Electing Standard Allowance ................................................. 34
Figure 40 Revenue Loss Using Formula .................................................................................................... 35
Figure 41 Edit and Delete Project Screen................................................................................................... 36
Figure 42 Subrecipient/Beneficiaries Bulk Upload Icon .............................................................................. 39
Figure 43 Manually Create a Subrecipient or Beneficiary .......................................................................... 39
Figure 44 Sam.gov Questions for Subrecipients, Contractors or Beneficiaries.......................................... 40
Figure 45 Additional SAM.gov questions for Subrecipients, Contractors, and Beneficiaries ..................... 40
Figure 46 Five Highest Paid Officers for Subrecipients, Contractors or Beneficiaries ............................... 41
Figure 47 Subrecipients or Beneficiaries Entered....................................................................................... 41
Figure 48 Subaward Bulk Upload (1) .......................................................................................................... 42
Figure 49 Subaward Bulk Upload (2) .......................................................................................................... 42
Figure 50 Subaward Reporting ................................................................................................................... 43
Figure 51 Subaward Entered ...................................................................................................................... 43
Figure 52 Expenditures >$50,000 ............................................................................................................... 45
Figure 53 Aggregated Expenditures for Awards Less than $50,000 .......................................................... 45
Figure 54 Payments to Individuals .............................................................................................................. 46
Figure 55 Tax Offset Provision Screen ....................................................................................................... 47
Figure 56 Project Overview Status with Errors ........................................................................................... 47
Figure 57 Project Overview Status with No Errors ..................................................................................... 48
Figure 58 Official Certification ..................................................................................................................... 48
Figure 59 Submission Verification .............................................................................................................. 48
Figure 60 Submission Verification with Additional Language ..................................................................... 49
Figure 61 State, Local and Tribal Support Landing Page ........................................................................... 50
Figure 62 My Compliance Reports ............................................................................................................. 51
Figure 63 Account ....................................................................................................................................... 51
Figure 64 Account Name ............................................................................................................................ 51
Figure 65 Landing Page .............................................................................................................................. 52
Figure 66 Certification ................................................................................................................................. 52
Figure 67 Official Certification of Authorization ........................................................................................... 53
Figure 68 Designation Form........................................................................................................................ 53
Figure 69 Designation of Account Administrator, Point of Contact of Reporting and Authorized
Representative for Reporting ...................................................................................................................... 53
Figure 70 Designation Form........................................................................................................................ 55
Figure 71 Bulk Upload Pop Up ................................................................................................................... 59
Figure 72 File uploaded message ............................................................................................................... 59
Figure 73 File added to Bulk Upload portal................................................................................................. 59
Figure 74 Listing of Bulk Upload Errors ...................................................................................................... 60
Figure 75 Bulk Upload Creation .................................................................................................................. 60
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide iii
Section I. Reporting Basics
a) Overview
This document provides information on using Treasury’s Portal to submit the required
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Project and Expenditure (P&E)
reports for the April 2022 submission deadline. It is a supplement to the Compliance and
Reporting Guidance (Reporting Guidance), which contains relevant information and guidance
on the reporting requirements.
Additionally, you should visit Treasury’s SLFRF home page for the latest guidance and updates
on programmatic and reporting topics, as well as information on Treasury’s final rule, which
takes effect on April 1, 2022. Recipients and stakeholders are also encouraged to consult the
Overview of the Final Rule, which provides a summary of Final Rule provisions for informational
purposes, and to visit the Final Rule section below for more details.
Each SLFRF recipient is required to submit periodic reports with current performance and/or
financial information including background information about the SLFRF projects that are the
subjects of the reports; and financial information with details about obligations, expenditures,
direct payments, and subawards.
If you have any questions about the SLFRF program’s reporting requirements, please contact
us by email to SLFRP@treasury.gov.
b) What is Covered in this User Guide?
This User Guide contains detailed guidance and instructions for SLFRF recipients in using
Treasury’s Portal for submitting the Project and Expenditure reports. All recipients must submit
the required reports via Treasury’s Portal. This guide is not comprehensive and is meant to be
used in conjunction with the documents mentioned above.
This User Guide provides detailed instructions to help recipients enter and submit the following:
• Project data
• Subrecipient/Beneficiary/Contractor data
• Subaward/Direct Payment data
• Expenditure data
• Project and Expenditure Bulk Upload Templates
c) Designating Staff for Key Roles in Managing SLFRF Reports User Designations
SLFRF recipients are required to designate staff or officials for the following three roles in
managing reports for their SLFRF award. Recipients must make the required designations prior
to accessing Treasury’s Portal. The required roles are as follows:
• Account Administrator for the SLFRF award has the administrative role of maintaining the
names and contact information of the designated individuals for SLFRF reporting. The
Account Administrator is also responsible for working within your organization to determine
its designees for the roles of Point of Contact for Reporting and Authorized Representative
for Reporting and providing their names and contact information via Treasury’s Portal.
Finally, the Account Administrator is responsible for making any changes or updates to the
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 1
user roles as needed over the award period. We recommend that the Account Administrator
identify an individual to serve in his/her place in the event of staff changes.
• Point of Contact for Reporting is the primary contact for receiving official Treasury
notifications about reporting on the SLFRF award, including alerts about upcoming
reporting, requirements, and deadlines. The Point of Contact for Reporting is responsible for
completing the SLFRF reports.
• Authorized Representative for Reporting is responsible for certifying and submitting
official reports on behalf of the SLFRF recipient. Treasury will accept reports or other official
communications only when submitted by the Authorized Representative for Reporting. The
Authorized Representative for Reporting is also responsible for communications with
Treasury on such matters as extension requests and amendments of previously submitted
reports. The official reports may include special reports, quarterly or annual reports, interim
reports, and final reports.
For Accounts registered through Login.gov
Treasury Portal at
https://portal.treasury.gov/compliance/s/
For Accounts registered through ID.me
Treasury Portal at
https://portal.treasury.gov/cares/s/slt/s/slt
Some key items to note:
• Each designated individual must register with either Login.gov or ID.me for gaining
access to Treasury’s Portal.
• If you have not previously registered an account, you should register through Login.gov
following this link. This link includes further instructions. The following links provide
additional information:
o https://login.gov/create-an-account/
o https://login.gov/help/get-started/create-your-account/
• Note: if you are a Non-Entitlement Unit of Local Government (NEU), you should register
using the Login.gov process linked above.
• Users who have previously registered through ID.me may continue to access Treasury’s
Portal through that method. This link includes further instructions.
• An individual may be designated for multiple roles. For example, the individual
designated as the Point of Contact for Reporting may also be designated as the
Authorized Representative for Reporting.
• The recipient may designate one individual for all three roles.
• Multiple individuals can be designated for each role.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 2
• An organization may make changes and updates to the list of designation individuals
whenever needed. These changes must be processed by the Account Administrator.
• The designated individuals’ names and contact information will be pre-populated in the
“Recipient Profile” portion of the recipient’s SLFRF reports, and recipients will be able to
update the information, if necessary.
Recipients should refer to Appendix A for guidance on designating individuals for the three
roles. Treasury also posted a series of webinars with guidance, as noted below:
• Account Creation and Login - creation of account in Treasury’s Portal through ID.me or
Login.gov
• User Roles - assignment and updates of user roles in Treasury’s Portal
Please contact SLFRP@treasury.gov for additional information on procedures for registering an
account.
Section II. Navigation and Logistics
a) Login to Landing Page and Portal Navigation
After logging into Treasury’s Portal, the landing page (see Figure 1) will appear listing Treasury’s
Office of Recovery Programs-administered program(s) for which your organization may be
eligible.
Figure 1 Landing Page
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 3
From the landing page, select Go to Your Reports or Compliance Reports
on the left side panel to be taken to a list of options for the programs you
have access to under the Report Selection section.
At this time, you may select the SLFRF Project and Expenditures report.
Each listed report constitutes a link to that specific report’s online forms.
Selecting a report from the landing page will open the first in a series of
screens.
To begin completing a specific report, click on Provide Information for the
given report. Refer to the Reporting Guidance for details about each type
of required report for submittal.
The Navigation Bar (see Figure 2) on the left of Treasury’s Portal will allow
you to freely move between screens.
b) Helpful Tips/Shortcuts for Submitting Data to Treasury’s Portal
Treasury’s Portal leads you through a series of online forms that, when
completed, will fulfill your reporting obligations. While navigating through
Treasury’s Portal and submitting required information, users will have the
option of manually entering data directly into Treasury’s Portal or
providing information via a bulk upload file that includes all relevant
Figure 2 Navigation
information in a Treasury approved process and format.
Bar
Bulk File Upload Files
Recipients can use the bulk upload function for providing required information in the modules
listed here:
• Project Overview
• Subrecipients/Beneficiaries/Contractors
• Subawards/Direct Payments
• Expenditures
When using the bulk upload, recipients must provide the required information in specified
formats and use the Treasury approved templates for each respective bulk upload. Recipients
can download the templates separately or as a single zip file from selections available at the
bottom of the Introduction and Bulk Upload Templates screen (Figure 3). In addition, individual
templates are available from relevant screens throughout the portal.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 4
Figure 3 Introduction and Bulk Upload Templates Screen
Please see Appendix B – Bulk File Upload Overview for complete guidance on using this
important function.
Modules accepting bulk upload files are clearly marked in Treasury’s Portal and identified in
later sections of this User Guide. The template for each upload file is available on the
“Introduction/Bulk Templates” module for download and in the subsequent data entry modules
(see Figure 4).
Figure 4 Sample Bulk Upload Icon
All bulk file templates download in the .xls format, but these files must be converted to .csv
format to properly upload. When you click the upload button you will be directed to an upload
screen. You can either choose to add files or drag and drop files to initiate the bulk upload
(see Figure 5). Refer to Appendix B for additional instructions to submit bulk upload files.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 5
Figure 5 Successful Bulk Upload Example
Treasury’s Portal will reject the file if an incorrect template, data format, or file format other
than .csv is used for upload (see Figure 5). Treasury’s Portal will display an error message on
screen if the bulk data upload file contains errors. If you receive an error message, you will
need to correct the errors either in the bulk upload file or on screen and re-submit the corrected
version.
There are four common Bulk File Upload errors as described below:
• Blank Required Data: When a required field is left blank within your bulk upload file,
the specific bulk upload file row and cell number will be provided on the screen. In the
example below, the user left “Name” blank and the error is located in Column X, Row
8 (see Figure 6).
Figure 6 Blank Required Data Error
• Invalid Data: Invalid data includes any type of data (numeric or text) that does not
meet the requirements set forth in the Help Text within each bulk upload template. In
the example below, the user made an error pertaining to the “Completion Status” and
the error is located in Column F, Row 8 (see Figure 7).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 6
Figure 7 Invalid Data Error
• Duplicate Data: Duplicate data includes any type of data (numeric or text) that is
repeated in the same column when the Help Text within a bulk upload template
requires a unique entry. For example, unique numbers should be provided for the
project identification number. In the example below, the user made an error pertaining
to the “Project Identification Number” and the error is in Column E, Row 8 (see Figure
8).
Figure 8 Duplicate Data Error
• Non-existent Reference: This instance would include uploading data that
references other records that do not yet exist or have not been previously uploaded
into Treasury’s Portal. For example, uploading a subaward template that is filled out
correctly, but references subrecipient identification (ID) records that have not been
uploaded to the Subrecipient/Beneficiaries/Contractors module. This will result in an
error and any pre-requisite data must be uploaded first in order for the reference to
work. In this example the non-existent data is the Project ID Number field located in
Column D, Row 8 (see Figure 9).
Figure 9 Non-Existent Reference Error
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 7
Manual Data Entry
Manual data entry requires you to provide inputs as instructed on the screen. Manual inputs are
described in detail below for each section of this user guide.
Note: An asterisk ( * ) indicates a required field. Entry into the field is
required before you can save or proceed to the next screen.
Your inputs will be subject to validation by Treasury’s Portal to ensure that the data provided is
consistent with expected format or description (e.g., entering “one hundred” instead of 100). If a
given data entry fails a validation rule, Treasury’s Portal will display an error for you to address.
You will not be able to submit manually entered data that does not satisfy the data validation rules.
Narrative Boxes
When filling out detailed narratives, you are encouraged to type out responses in a word
processing application (such as Microsoft Word) to minimize grammatical errors, track word
count, and concisely answer all required narrative details. You can then copy and paste the final
written narratives directly into the text boxes.
The text boxes (see Figure 10) can be expanded by clicking and dragging the icon in the bottom-
right corner.
Figure 10 Manual Validation Text Box
Corrections and Resubmissions
In the event a file is uploaded, or information is entered into Treasury’s Portal,
the information will be accepted by Treasury’s Portal as a record.
After a recipient’s submission has been certified and submitted in the system by
the Authorized Representative for Reporting, it can be corrected in the Portal by
selecting the Unsubmit button. Recipients may unsubmit, then resubmit, their
Project and Expenditure Report any time before the reporting deadline (see
Figure 11).
Figure 11 Screenshot
of Unsubmit Button
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 8
Section III. Reporting Requirements
a) Reporting Requirements by Recipient
For the SLFRF program, reporting requirements vary by recipient type, as shown in the table
below. Detailed instructions for completion and submission of each report are covered in Part 2
of the Reporting Guidance.
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 days 2022, and then 30 2021 or 60 days
counties with a population that after receiving days after the end after receiving
1 exceeds 250,000 residents funding if funding of each quarter funding, and
was received by thereafter annually
October 15, with thereafter by July
expenditures by Note: NEUs were 31
Metropolitan cities and category. not required to
counties with a population submit a Project
2 below 250,000 residents that Note: NEUs were and Expenditure
are allocated more than $10 not required to Report on January
million in SLFRF funding, and submit an Interim 31, 2022. The
NEUs that are allocated more Report first reporting date
than $10 million in SLFRF for NEUs will be
funding. April 30, 2022.
Tribal Governments that are
3 allocated more than $30
million in SLFRF funding
Tribal Governments that are By April 30, 2022,
4 allocated less than $30 million and then annually
in SLFRF funding thereafter
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.
The total SLFRF allocations across all sources for a given jurisdiction will be used to identify that jurisdiction’s Reporting
Tier, beginning in April 2022. Treasury may reach out to jurisdictions to update Reporting Tiers.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 9
b) Project and Expenditure Report Requirements
Quarterly Reporting
The following recipients are required to submit quarterly Project and Expenditure Reports:
• States and U.S. territories
• Metropolitan cities and counties with a population that exceeds 250,000 residents
• Metropolitan cities and counties with a population below 250,000 residents that are allocated
more than $10 million in SLFRF funding
• NEUs that are allocated more than $10 million in SLFRF funding
• Tribal Governments that are allocated more than $30 million in SLFRF funding
For recipients who are completing their first quarterly reporting in the April 2022 cycle, their first
Project and Expenditure Report will cover the period from March 3, 2021 to March 31, 2022 and
must be submitted to Treasury by April 30, 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.
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
• NEUs that are allocated less than $10 million in SLFRF funding.
For these recipients, the initial Project and Expenditure Report will cover the period 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 each year.
c) Key Concepts for Reporting
The following concept structure applies to all report types:
Expenditure Categories
• For each project, recipients will be asked to select the appropriate Expenditure Category
based on the scope of the project (as described in Appendix 1 of the Reporting Guidance).
Projects should be scoped to align to a single Expenditure Category.
• The Expenditure Categories are important not only for tracking projects and expenditures,
but also because for certain Expenditure Categories you will need to provide additional
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 10
programmatic data. You will see them referred to regularly throughout the Reporting
Guidance and in this User Guide with “EC” followed by a number.
• The 83 Expenditure Categories provide a flexible method to categorize projects. Each
Expenditure Category could include many different programs and activities.
• Appendix C includes the full list of the 83 Expenditure Categories1, which refers to the
detailed level. For instance, EC 1 is the Project EC Group “Public Health,” and EC 1.1 is the
Project EC “COVID-19 Vaccination.”
• Each recipient is required to report obligations and expenditures by project according to
the corresponding Expenditure Category (EC). As noted in the Reporting Guidance, there
are a wide range of eligible uses of the SLFRF funds, and Treasury must be able to track
how funds are used by recipients for oversight and transparency purposes. In addition,
States, U.S. territories, and metropolitan cities and counties with a population over 250,000
also need to provide the adopted budget for each project.
o An obligation is an order placed for property and services, contracts and subawards
made, and similar transactions that require payment.
o 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).
o The adopted budget is the budget adopted for each project by a recipient associated
with SLFRF funds. 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 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 the funds have been obligated.
o Treasury is not approving or pre-approving projects or budgets. Treasury will use this
information to better understand the intended impact, identify opportunities for further
engagement, and understand the recipient’s progress in program implementation.
Treasury is also collecting additional descriptive information about the budget
process to better understand the context of recipients’ budget processes.
Projects
• A project is defined as a grouping of closely related activities that together are intended to
achieve a specific goal or are directed toward a common purpose.
• These activities can include new or existing services, funded in whole or in part by the
SLFRF award.
• Within this broad definition, recipients have flexibility to define their projects in a way that
provides the greatest clarity on the work which will be performed.
1
Included in Appendix 1 of the Reporting Guidance
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 11
• Each project must align to only one Expenditure Category. Projects break down an
Expenditure Category into more detail.
• Recipients are required to define projects at a sufficient level of granularity to be able to do
any programmatic reporting that is required.
• For each Expenditure Category recipients use funding for, one or more projects may be
reported.
• For each project, recipients will need to track obligations and expenditures, as well as
subrecipients and any subawards made.
Figure 12 depicts the relationship between EC and multiple projects.
Figure 12 Relationship between Expenditure Categories and Multiple Projects
Relationships Between Project Components
When entering project information, it is important to understand how the separate components
of information relate to each other. Treasury’s Portal for compliance reporting is organized by
modules, each of which is a project component: project entry, subrecipient entry, subaward
entry, and expenditure entry. Each of these modules are linked to prior modules. Initial entry of
information should follow these steps to reduce errors or data issues. After initial entry of
information, users can go directly to any module to update and edit information throughout the
life of the project.
• Step 1: The first step in entering a new project is specifying the Expenditure Category (EC).
While all ECs require entry of a baseline set of details, additional fields will appear in this
module and in others depending on program requirements as described in the Reporting
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 12
Guidance and this User Guide. Examples of fields collected include, but are not limited to,
project name, project identification (ID), total obligations, total expenditures, earned and
expended program income, status of completion, and project description.
• Step 2: Enter subrecipient/beneficiary/contractor information. This information includes
subrecipient/beneficiary/contractor name, unique entity identifier (UEI), tax identification
number (TIN), entity type, address, and email.
• Step 3: Enter subaward or direct payment information. Entering a subaward or direct
payment will require on-screen selection of a previously entered project and
subrecipient/beneficiary/contractor. This aligns subaward funding to the project and the EC.
Other information collected in this module includes subaward number, place of performance
address, subaward amount, period of performance start and end dates, and a description of
the subaward and its underlying eligible use.
• Step 4: Enter expenditures. Expenditures are entered in one of three categories: (1)
Expenditures2 Greater Than or Equal to $50,000, (2) Aggregate Expenditures Less Than
$50,000, and (3) Payments to Individuals.
o Expenditures for Awards Greater Than or Equal to $50,000: Entering expenditures
for awards greater than or equal to $50,000 will require on-screen selection of a
previously entered subaward number, which will auto-populate the project and
subaward information details. Other information collected for this type of award
includes expenditure start and end dates, and expenditure amount.
o Aggregate Expenditures Less Than $50,000: Entering expenditures for awards less
than $50,000 will require on-screen selection of a previously enter project. Other
information collected for this type of expenditure include subaward type, total period
obligation amount and total period expenditure amount.
o Payments to Individuals: Entering expenditures for awards categorized as payments
to individuals will require on-screen selection of a previously enter project. Other
information collected for this type of expenditure include subaward type, total period
obligation amount and total period expenditure amount.
2
Expenditures includes contracts, grants, loans, transfers, or direct payments.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 13
Section IV. Project and Expenditure Report
The Project and Expenditure Report provides information on projects funded, expenditures, and
contracts and subawards greater than or equal to $50,000, and other information required from
recipients. Multiple modules or “screens” will help recipients navigate through the Project and
Expenditure Report in Treasury’s Portal as follows:
a) Introduction/Bulk Templates
b) Recipient Profile
c) Project Overview
d) Subrecipients/Beneficiaries/Contractors
e) Subawards/Direct Payments
f) Expenditures
g) Recipient Specific
h) Certification
The following sections describe the reporting steps and information to be collected in each module.
a) Recipient Profile
Upon login, you will be directed to the recipient information page, which is intended to verify
relevant information in Treasury’s Portal. On this screen, you will review and confirm key
information on your organization, and input information required for the Project and Expenditure
Report. Recipient Profile information for States, U.S. territories, counties, cities and Tribal
governments will be pre-populated from the SLFRF Application file. NEU information will be
populated based on the information States collected from the NEUs and provided to Treasury.
1. Review and confirm your Recipient Profile prepopulated from your SLFRF Application
file or for NEUs, information provided by your State (see Figure 13).
2. Verify the names and contact information for individuals the recipient has designated for
key reporting roles for the SLFRF program displayed on the screen (see Figure 14).
3. Refer to the instructions in Appendix A if there are updates are associated with reporting
roles or contact SLFRP@treasury.gov.
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Figure 13 Recipient Information
Figure 14 Point of Contact List
4. If changes are needed to the information displayed on the screen, use the textbox (see
Figure 13).
5. For States, U.S. territories, and metropolitan cities and counties with a population over
250,000, provide the answers to the following two questions (see Figure 15):
• Who approves the budget in your jurisdiction? Select from the picklist as
follows: Legislature; Executive; Legislature & Executive; Other.
o If Other, specify who approves the budget. Please include information
about the role or function, not an individual’s name.
• Is your budget considered executed at the point of obligation? Select “Yes” or
“No”. Please note that if you select “Yes” and your budget is considered
executed at the point of obligation, then your adopted budget and total dollar
value of obligations for each project would be the same.
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Figure 15 Budget Approval and Obligation
Treasury requires descriptive information about budget processes to support analysis of
adopted budget information. Treasury is collecting adopted budget information to better
understand the intended impact of recipient projects, identify opportunities for further
engagement, and understand the recipient’s progress in program implementation.
Treasury is requesting this descriptive information to inform these efforts.
Treasury is not approving or pre-approving projects or budgets. Treasury also
recognizes that recipients may adjust project budgets over time, and recipients will have
the ability to reflect these changes in future reporting.
6. Complete the SAM.gov Registration and Executive Compensation information.
a. Use the picklist (see Figure 16) to confirm your entity’s SAM.gov status and
Executive Compensation reporting eligibility questions.
Figure 16 SAM.gov question
b. If you are registered in SAM.gov, select “Yes” from the picklist and move on to Step
7 below.
c. If you are not registered in SAM.gov, select “No” from the picklist. Two additional
questions will populate the space below (see Figure 17).
Figure 17 Additional SAM.gov questions (1)
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d. If the recipient received 80% or more of its annual gross revenue from federal funds
(including federal financial assistance and federal procurement contracts and
subcontracts) AND the recipient received $25 million or more of its annual gross
revenue from federal funds (including federal financial assistance and federal
procurement contracts and subcontracts), an additional question will appear (see
Figure 18). If the answer is “No” to any of these two questions, move on to step 7
below.
Figure 18 Additional SAM.gov questions (2)
e. Select “Yes” if the total compensation for the recipient’s five highest paid officers is
publicly listed or otherwise listed in SAM.gov and move on to Step 7 below.
f. Select “No” if the total compensation for the recipient’s five highest paid officers is
not publicly listed or otherwise listed in SAM.gov. Enter the name(s) of the officer(s)
in the chart that will appear (see Figure 19) and the total compensation received by
each. If fewer than five (5) officers exist, enter “N/A” and $0 in the empty field(s).
Figure 19 Record of Highest Paid Officer
7. Once all fields have been reviewed and verified, click the Save button to save your
progress, then click the Next button to proceed to the following screen.
b) Project Overview
Recipients are required to enter all projects funded through SLFRF funds as part of their Project
and Expenditure Report. Once projects are entered, they are viewable on the Project Overview
screen and can be updated in future reporting periods.
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1) Key Considerations
There are a couple of things to keep in mind when planning and executing your project
inventory entry:
• No Projects Available Option: If your jurisdiction has not yet identified any projects to
report, please know that Treasury encourages you to identify projects as soon as
possible for your jurisdiction’s uses of SLFRF funds.
In the event recipients have no projects available for entry, an option has been included
on the Project Overview screen to allow recipients to indicate this status to Treasury in
lieu of adding projects. Selecting this option will require providing a written explanation
and may result in additional compliance follow-up from Treasury. Note: this option will
not appear if projects are already entered in the system.
To utilize this option, on the Project Overview screen (See Figure 20):
1. For the question “Does your jurisdiction have projects to report as of this
reporting period?”, select “My jurisdiction has projects to report” or “My
jurisdiction does NOT have projects to report”.
2. If no projects will be reported, provide a narrative describing the reason(s)
your jurisdiction does not have approved projects at this time in the text field
provided.
Figure 20 No Projects Available Option
• Manual versus Bulk Upload Entry: There are two ways to enter project information –
manual data entry and bulk upload. Bulk upload templates are specific to the project’s
expenditure category group. Recipients may upload information for multiple projects
within the same expenditure category group template simultaneously. Appendix B
provides step by step instructions for using the bulk upload option.
Due to the different data collected across expenditure categories, you cannot use the
same bulk upload template from one expenditure category group to another.
• Non-Infrastructure and Infrastructure Projects Programmatic Data: Treasury
requests various programmatic data or impact measures for projects in several non-
infrastructure (i.e., projects in EC 1 – 3) and infrastructure projects (i.e., projects in EC
5). The programmatic data can be provided via manual project entry or via bulk upload
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templates. Appendix B provides step by step instructions for using the bulk upload option
for projects with programmatic data. Appendix D provides additional detail on the
programmatic data requested by EC. Treasury recognizes that some programmatic data
may not be available until a project starts.
• Infrastructure Projects with expected total cost over $10M: Information for
infrastructure projects with expected total cost over $10 million must be entered
manually at this time in Treasury’s Portal. Appendix D provides additional detail on the
programmatic data requested by EC.
When creating infrastructure projects via bulk upload, you will be required to re-open
those project records to manually complete fields related to costs over $10M.
Recipients should refer to Appendix C when planning your project inventory entry, as it includes
a table identifying which ECs require the programmatic data. The table also maps each EC to its
appropriate bulk upload template.
All projects, regardless of Expenditure Category, require a set of “standard” data fields. Some of
these fields, such as project name and project ID, are static and do not change across reporting
periods. Other fields, such as status of completion and total obligations, will change across
reporting periods.
2) Project Overview Screen Layout
On the Project Overview Screen, recipients can view previously established projects and enter
new projects (see Figure 21). The screen displays the total number of projects. The screen
also displays the following for each project entered: project name, project identification number
(ID), adopted budget (if applicable), total obligations, total expenditures, expenditure category,
project status, subaward status, and expenditure status. To go directly to a project to edit or
add information, click the colored status button for that project.
For Project Status, the green check icon indicates all required fields have been answered,
including programmatic data. For Subaward Status and Expenditure Status, this status
indicates that at least one subaward or expenditure entry has been made.
For Project Status, the yellow pencil icon indicates certain required fields have not been
answered and require confirmation. For Subaward Status and Expenditure Status, the status
indicates that the sum of all obligation or expenditure amounts associated with the project
included at the subaward and expenditure level do not equal that project’s total obligations or
expenditures.
For Project Status, the red pencil icon indicates that not all required fields have been
answered. For Subaward Status and Expenditure Status, this indicates that no subaward or
expenditure entries have been made.
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Required April 2022 Reporting Confirmation
An expanded set of Expenditure Categories was introduced in the updated Reporting
Guidance to reflect the broader flexibility introduced by the final rule. Appendix E includes
the new Expenditure Categories, as well as a reference to the previous Expenditure
Categories used for reporting under the interim final rule for ease of comparison.
If you are a recipient who submitted a Project and Expenditure Report in January 2022,
you will have the opportunity to update the previously selected Expenditure Category, if
appropriate, as well as providing answers to the applicable programmatic data. For
simplicity, in the event a previously reported Expenditure Category changed numbers, no
longer exists, or requires entering programming data, the Project Overview screen will
mark those items with a yellow pencil icon.
Refer to section 2(d) for additional details to update projects.
To add a new project from this screen, click the Add New Project button. You may need to
refresh your browser screen to see your previous new entries.
Figure 21 My Projects Screen Example
c) Add new project manually
1. Select the Project Expenditure Category Group and Project Expenditure Category from
the picklists. Selection of Expenditure Category drives the template through which you
will manually enter the project data (see Figures 22 through 25). To view all of the ECs,
scrolling may be necessary.
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Figure 22 Project and Expenditure Category Group Screen
Figure 23 Project Expenditure Category
2. Note that once you select values from the Project Expenditure Category Group and the
Project Expenditure Category picklists, the bulk download and upload links will appear
(see Figure 24). As you are entering the information manually, go to step 3.
Figure 24 Bulk Upload for EC 1.1
3. Enter the project name.
4. Enter the unique recipient identification number you assigned to the project. Do not use
duplicate project numbers for multiple projects.
5. Select the completion status of the project from the drop-down list. Options are:
• Not started
• Completed less than 50%
• Completed 50% or more
• Completed
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6. For States, U.S territories and metropolitan cities and counties with population over
250,000, enter the adopted budget for the project.
• Note that if you selected that your budget is considered at the point of obligation,
adopted budget and total dollar value of obligations for each project would be the
same
7. Enter the total dollar value of current period obligations for this project. If funds have not
been obligated during the current reporting period, enter “0”.
o Note – Recipients should ensure that Current Period Obligations are less than or
equal to Cumulative Obligations for each project. Treasury’s Portal will otherwise
return an error.
8. Enter the total dollar value of cumulative obligations for this project. If funds have not
been obligated for this project, enter "0".
9. Enter the total dollar value of current reporting period expenditures for this project. If
expenditures have not been made during the current reporting period, enter “0”.
o Note – Recipients should ensure that Current Period Expenditures are less than
or equal to Cumulative Expenditures for each project. Treasury’s Portal will
otherwise return an error.
10. Enter the total dollar value of cumulative expenditures for this project. If expenditures
have yet to be made for this project, enter "0".
o Note – Recipients should ensure that Cumulative Expenditures are less than or
equal to Cumulative Obligations for each project. Treasury’s Portal will otherwise
return an error.
11. Provide a description for the project between 50 to 250 words. Each project description
should be 3-5 sentences with an overview of the project, which includes a description of
the project’s purpose, the population being served, the desired outcome from the project,
and how this outcome is being measured (along with any current data on progress
towards the desired outcome).
12. If the project earns income or has expended that income, enter the total dollar value of
program income earned and program income expended in the fields of the same name,
respectively. This field is optional.
13. If the project is in an EC which requires additional programmatic data, additional fields
will display on the screen. Please see Section IV.e below for more information on
providing programmatic data and Appendix D for more information on the programmatic
indicators themselves.
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Figure 25 Project Entry Screen
14. Once all of the above information is entered, click the Add Project button, then click the
Next button to proceed to the following screen or you can stay on this screen and
continue adding projects to your project inventory.
d) Update previously reported projects
Certain data fields may be updated in Treasury’s Portal. In addition, for the April 2022 reporting
deadline, if projects were previously reported under an Expenditure Category that changed or
no longer exists, or additional programmatic data is needed, the Project Profile screen will show
a yellow pencil icon. Recipients need to confirm the information for these projects. Recipients
are also encouraged to validate all the previously reported entries to ascertain that they properly
reflect the Expenditure Categories established under the final rule and the project aligned to
them (refer to Appendix E). Recipients should:
Click on the project icon on the Project Profile screen.
Once the project information displays, confirm the information on the screen,
including the Project Expenditure Category Status and the Project Expenditure
Category.
Provide answers to the programmatic data relevant to the EC, if applicable.
Click Confirm Project (see Figure 26).
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Figure 26 Update Previously Reported Projects
e) Provide Programmatic Data for Projects
Overview
As noted above, projects in several ECs require programmatic data in addition to the standard
project information covered above and as described in Part B.3.i and B.3.j of the Reporting
Guidance. Appendix D provides additional detail on the measures and information required, by
Expenditure Category. This information should be provided at the project-level (e.g.,
disaggregated by project if the recipient has multiple projects in a single EC).
Programmatic data can be provided via the manual project entry process described above, or in
some cases via bulk upload using the Expenditure Category-specific templates, described in
Section IV.g and Appendix B.
For example, to manually enter a new project in Expenditure Category 3.1 (see Figure 27)
Public Sector Workforce: Payroll and Benefits for Public Health, Public Safety, or Human
Services, the recipient should:
1. Follow steps 1 – 12 in Section IV.c.1 above.
2. Answer the question “Does this project include a capital expenditure?” (Y/N) (see Figure
28)
3. Provide answers to the Public Health and Negative Economic Impact questions (see
Figure 28)
4. Populate the programmatic data field for “Number of government FTEs responding to
COVID-19 supported under this authority” (see Figure 28).
5. Once all of the above information is entered, click Add Project.
6. Click the Next button to proceed to the following screen.
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Figure 27 Manual Entry for EC 3.1
Figure 28 Programmatic Data for EC 3.1
If entering projects via bulk upload, recipients should populate the programmatic data columns
contained in the appropriate EC’s bulk upload template. Appendix C provides a helpful table
mapping each Expenditure Category to the bulk upload template recipients should use if
inputting or updating projects via the bulk upload method.
Additional Information Regarding Certain Programmatic Data
In addition to programmatic data or impact measures for projects for specific Expenditure
Categories as noted in Appendix D, Treasury requests information for the following Expenditure
Categories:
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1. Project Demographic Distribution (applicable to Public Health and Negative Economic
Impact ECs: EC 1.1-2.37) - 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 (see Figure 29):
• What Impacted and/or Disproportionally Impacted population does this project
primarily serve? Please select the population primarily served, based on list included
in Appendix G.
• If this project primarily serves more than one Impacted and/or Disproportionately
Impacted population, please select up to two additional populations served, based on
list included in Appendix G. If the project does not serve more than one Impacted
and/or Disproportionately Impacted population, click “None”.
• If a project primarily serves an Impacted and/or Disproportionately Impacted
population under an “Other” category, add the relevant information in the narrative.
Figure 29 Project Demographic Distribution Questions
2. Public Health and Negative Economic Impact: For projects reported under the Project
Expenditure Categories EC1: Public Health, EC2: Negative Economic Impact and EC3:
Public Health-Negative Economic Impact: Public Sector Capacity, provide:
• 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 proportional
to a public health or negative economic impact of COVID-19 (see Figure 30)
o 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 (other than certain capital expenditures, as discussed below), recipients are
not required to provide substantive documentation that the response is related
and reasonably proportional in the Project and Expenditure Report.
Figure 30 Public Health - Negative Economic Impact Questions
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3. Capital Expenditures: For projects reported under the Project Expenditure Categories EC1:
Public Health, EC2: Negative Economic Impact and EC3: Public Health-Negative Economic
Impact: Public Sector Capacity, provide answers to the following questions (refer to Figure
31):
• Does this project include a capital expenditure?
• If “Yes”:
i. What is the total expected cost of the capital expenditure, including pre-
development costs, if applicable?
ii. Type of capital expenditure, based on the following enumerated uses (as
noted in Appendix H)
• If the answer is “No”, include a zero for the expected total cost of the capital
expenditure
• 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, provide a written justification. (This field is optional in April 2022;
required in July 2022)
• For projects with total expected cost of the capital expenditures of over $10 million,
provide the Davis Bacon and labor reporting as outlined for infrastructure projects on
pages 24, 26, and 27 of the Reporting Guidance. (This field is optional in April 2022;
required in July 2022)
Figure 31 Capital Expenditure Questions
4. Evidenced-based questions (only applicable to States, U.S. Territories, and metropolitan
cities and counties with population over 250,000): For relevant ECs identified in Appendix C
with an asterisk (“*”), provide the following information in regards to use of evidence.
Appendix 2 of the Reporting Guidance provides further details. See Figure 32.
• Identify the dollar amount of the total project spending that is allocated towards
evidence-based interventions.
• Is a program evaluation of the project being conducted?
Figure 32 Evidenced-based questions
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5. Premium Pay (EC 4.1 and EC 4.2): If EC 4.1 or 4.2 is selected as the project expenditure
category, recipients will need to provide additional data, as reflected in Figure 33:
• Sectors Designated as Essential Critical Infrastructure
• Number of workers to be served
• Premium Pay Narrative
• Number of workers to be served with premium pay in K-12 schools
Figure 33 Premium Pay Additional Questions
Note - Recipients that are either creating or supporting a Premium Pay program should
reference the final rule and the Overview of the Final Rule for information regarding this eligible
use.
o Sectors designated as essential critical infrastructure sectors: Recipients should refer to
the list of sectors below when providing information for this question. Recipients may also
refer to this list of sectors on the Subaward screens (see section IV.g) to answer the
question: Employer sector for all subawards to third-party employers (i.e., employers other
than the State, local, or Tribal government). If a recipient selects “other”, please describe the
additional non-public sector that the recipient’s chief executive (or equivalent) designated
consistent with the requirements of the final rule.
Sectors Designated as Essential Critical Infrastructure Sectors
Any work performed by an employee of a State, local, or Tribal government
Behavioral health work
Biomedical Research
Dental care work
Educational work, school nutrition work, and other work required to operate a school facility
Election’s work
Emergency response
Family or childcare
Grocery stores, restaurants, food production, and food delivery
Health care
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Sectors Designated as Essential Critical Infrastructure Sectors
Home- and community-based health care or assistance with activities of daily living
Laundry work
Maintenance work
Medical testing and diagnostics
Pharmacy
Public health work
Sanitation, disinfection, and cleaning work
Social services work
Solid waste or hazardous materials management, response, and cleanup work
Transportation and warehousing
Vital services to Tribes
Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment
Work in a mortuary
Work in critical clinical research, development, and testing necessary for COVID-19 response
Work requiring physical interaction with patients
Other
• Premium Pay Narrative: Recipients must submit a written justification to Treasury
describing how the premium pay or grant is responsive to eligible workers performing
essential work during the public health emergency for groups of workers that do not meet
one of the two criteria below:
1. Eligible worker receiving premium pay is earning (with the premium included) at or 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 higher, on an annual basis; or
2. Eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act
overtime provisions.
6. Infrastructure Projects Programmatic Data (EC 5): Programmatic data is requested for
Infrastructure projects in addition to data uploaded by bulk template.
For Water and sewer projects (EC 5.1-5.18): Recipients will provide information associated
with water and sewer projects (see Figure 34), under EC 5.1 through 5.18 when the project
starts. Recipients are not required to provide the information if the project has not started.
When the “Status of Completion” field is marked “Not Started”, the additional questions
required for water and sewer projects will not display. Recipients should consider this
guidance when entering the following data:
• Projected/actual construction start date
• Projected/actual initiation of operations date
• Location Type
• Location Details
• Public Water System (PWS) ID Number
• National Pollutant Discharge Elimination System (NPDES) Permit Number
• Median Household Income of service area
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• Lowest Quintile Income of the service area
o For median income and lowest quintile income of Census Tracts and other
geographic areas, recipients should refer to the most recent American
Community Survey 5-year estimates available through the Census website.
Figure 34 Programmatic Data for Infrastructure Projects EC 5.1-5.18
For broadband projects (EC 5.19-5.21): Recipients will provide information associated with
broadband projects when the project starts. Recipients are not required to provide the
information if the project has not started. When the “Status of Completion” field is marked
“Not Started”, the additional questions required for broadband projects will not show up.
Recipients should consider this guidance when entering the following data (see Figure 35):
• Projected/actual construction start date
• Projected/actual initiation of operations date
• Location
o Recipients will be asked to indicate whether they have a broadband location
file to upload for the project. If they indicate yes, recipients will be able to
upload a file to the reporting portal.
o Broadband location files should provide the latitude/longitude for each
location served by a project. Further guidance will be provided for the July
2022 reporting cycle on the format of this data, along with other items that
recipients will be required to report.
o Recipients are required to upload a broadband location file unless they have
not engaged in detailed location planning of their broadband project.
• Is the project designed to 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.
Figure 35 Programmatic data for Broadband Projects EC 5.19-5.21
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7. Infrastructure Projects with total expected costs over $10M: Recipients entering
infrastructure projects with total expected costs over $10 million are required to respond to
four questions manually. If you expect a project to exceed $10 million over its lifetime, it is
strongly recommended to complete the reporting in advance to avoid future retroactive
reporting burden and project-associated expenses.
Recipients are required to provide the following additional information:
a) Davis-Bacon Act Certification (see Figures 36):
1) Select “Yes” or “No” response to Certification question for Davis-Bacon Act:
Do you intend to certify that “all laborers and mechanics employed by
contractors and subcontractors in the performance of the 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”)?
2) If response is “No”, enter the following information in the revealed questions:
i. The number of employees of contractors and sub-contractors working
on the project;
ii. The number of employees on the project hired directly;
iii. The number of employees on the project hired through a third party;
iv. The wages and benefits of workers on the project by classification;
and
v. Whether those wages are at rates less than those prevailing.3
PLEASE NOTE: Selecting "Yes" to a)1) means that you intend to certify that all contractors and
subcontractors are paying prevailing wages and fringe benefits to all laborers and mechanics on
the project.
3
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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Figure 36 Additional Questions if Response to Davis Bacon Certification is "No"
b) Certification of Labor Agreements (Figures 37):
1) Select “Yes” or “No” response to Certification question for existence of project
labor agreement: Do you intend to certify that “the indicated 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))?
2) If response is “No”, enter the following information about a project continuity
plan in the pop-up window:
i. 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?;
ii. How the recipient will minimize risks of labor disputes and disruptions
that would jeopardize timeliness and cost-effectiveness of the
project?;
iii. 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)?;
iv. 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
v. Whether the project has completed a project labor agreement.
PLEASE NOTE: Selecting "Yes" to b)1) means that you intend to or are using an 8(f) pre-hire
agreement on your project.
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Figure 37 Additional Questions if Response to Certifications of Labor Agreements is "No"
c) Whether the project prioritizes local hires (see Figure 38).
d) Whether the project has a Community Benefit Agreement, with a description of any
such agreement (see Figure 38).
Figure 38 Additional Certification Questions
8. Revenue Replacement: Recipients will have the option to update or provide information
associated with revenue replacement not previously provided as part of prior submissions.
Information previously provided as part of the Interim Report (if provided) or Project and
Expenditure Report (if provided) will display in this screen.
As outlined in the final rule, recipients will have the option to make a one-time decision to
either 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. Recipients must make this
one-time decision during the April 2022 reporting deadline.
Standard Allowance
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.
Treasury’s Portal will allow all recipients to elect to use this standard allowance instead of
calculating lost revenue using the formula. Refer to Figure 39. The following questions will
display in the screen for all recipients, including those with total allocations of $10 million or
less.
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• Is your jurisdiction electing to use the standard allowance of up to $10 million, not
to exceed your total award allocation, for identifying revenue loss? Yes/No (Please
note electing the standard allowance does not change your total allocation).
If “Yes” is selected, recipients will enter further information to indicate to Treasury the
amount of revenue loss the recipient is electing under the standard allowance, as noted in
Figure 39.4
When entering the amount of revenue loss a recipient is electing under the standard
allowance, recipients should note the following:
• If a recipient’s total allocation is $10 million or greater, the recipient may enter in
the amount of revenue loss the recipient is electing up to $10 million.
• If a recipient’s total allocation is less than $10 million, the recipient may enter in the
amount of revenue loss the recipient is electing up to your total allocation.
Figure 39 Revenue Replacement Screen - Electing Standard Allowance
4
In many instances, a recipient with a total allocation below $10 million may choose to use its full
allocation as revenue loss funds. For example, a recipient with a $9 million allocation may elect the
standard allowance and use $9 million for the revenue loss eligible use category.
In other instances, a recipient with an allocation below $10 million may choose to attribute less than its full
award to revenue loss. For example, a recipient with a $9 million allocation may have obligated or
expended funds for a project under another eligible use category (e.g., COVID-19 Vaccination) before the
$10 million standard allowance was announced by Treasury. In that case, the recipient could report the
project under the COVID-19 Vaccination eligible use category, and then choose to attribute the rest of its
allocation to the revenue loss standard allowance. Alternatively, this recipient could recategorize its
previously obligated funds under the revenue loss eligible use category (EC 6.1) to account for them all
under revenue loss.
Recipients with allocations greater than $10 million may also determine to use the full $10 million as
revenue loss, or there may be similar considerations that cause the recipient to take less than the $10
million standard allowance.
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Calculating revenue loss according to the formula
For recipients calculating revenue loss according to the formula, note that 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.
For the April 2022 reporting period, recipients will complete the revenue loss fields for 2020 and
2021 (if information is available), respectively. Figure 40 provides the screen recipients will
complete for each year. Recipient will navigate to each year by clicking on the years.
Figure 40 Revenue Loss Using Formula
Summary
Based on the recipient’s election, certain information will display in Treasury’s Portal which the
recipient will need to complete, as noted in the table below:
Data If Using Standard If not Using Standard
Allowance Allowance
2020 and 2021
Information
Base Year Revenue N/A Required
Year End Date N/A Required
Growth Adjustment Used N/A Required
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Data If Using Standard If not Using Standard
Allowance Allowance
2020 and 2021
Information
Actual General Revenue5 N/A Required
Revenue Loss Required Required
Select whether Fiscal Recovery Funds Required Required
were used to a make a deposit into a
pension fund. Please note that no
recipients except for Tribal governments
may use Fiscal Recovery Funds to
make a deposit to a pension fund
Provide an explanation of how revenue Required Required
replacement funds were allocated to
government services
f) Edit or delete projects before submission
Projects entered into the system can be edited or deleted before final submission. To edit a
project, open the project from the My Projects screen. To delete a project, use the Delete
Project Button. See Figure 41. If a report is already submitted, users will need to un-submit the
report to edit or delete a project record, until the due date of the report.
Figure 41 Edit and Delete Project Screen
g) Enter projects using the bulk upload method:
Recipients have the option to provide project information via bulk upload, in lieu of manual entry
for some or all of their projects. Please note, bulk upload templates are specific to the EC the
project best aligns to. The table in Appendix C provides a mapping of project ECs to their
appropriate bulk upload template.
5
As discussed in the final rule, following the April 1 effective date of the final rule, recipients who calculate
revenue loss will be required to account for the impact of tax decreasing or increasing changes in their
actual general revenue calculation.
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1. Fill the downloaded template with information specific to each project’s EC, as follows.
Projects within the same EC or set of ECs covered by a given template can be uploaded
together. For example, all projects in EC 1.8, 2.29- 2.33 can be entered together on the
Project Bulk Upload for Project EC 1.8, 2.29-2.33 Template. Optional fields are denoted
by (*). “Column” below refers to the applicable area in the bulk upload file.
• Column B: Select the Project Expenditure Category Group
• Column C: Select the Project Expenditure Category
• Column D: Enter the Project Name
• Column E: Enter the unique project identification number assigned by the
State or U.S. Territory to the project. Do not use duplicate project numbers for
multiple projects
• Column F: Select the completion status of the project
• Column G: Enter the total dollar value of the adopted budget for this project *
(only applicable to States, U.S. Territories, and metropolitan cities and
counties with population over 250,000)
• Column H: Enter the total dollar value of obligations for this project. If no
amounts are obligated, enter “0”
• Column I: Enter the total dollar value of expenditures for this project. If no
expenditures have been incurred, enter “0”
• Column J: Enter the current period value of obligations. If no new amounts
were obligated, enter “0”
• Column K: Enter the current period value of expenditures. If no expenditures
were incurred during the period, enter “0”
• Column L: For projects in EC 1, EC 2, or EC 3, enter a yes or no response to
the question, does this project include a capital expenditure?
• Column M: If yes, what is the total expected cost of the capital expenditure?
• Column N: Enter the capital expenditure type based on list
• Column O: If “Other” was selected in Column N for Capital Expenditure Type,
provide more details
• Column P: Enter the narrative for the capital expenditure
• Column Q: Enter a description of the project
• Column R: Enter the amount of program income earned
• Column S: Enter the amount of program income expended
• Column T: Enter the Project Demographic Distribution Primarily Populations
Served
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• Column U: If selecting a population needing specification, enter that specific
population
• Column V: Enter the Project Demographic Distribution Secondary
Populations Served, if applicable
• Column W: If selecting a population needing specification, enter that specific
population
• Column X: Enter the Project Demographic Distribution Additional Populations
Served
• Column Y: If selecting a population needing specification, enter that specific
population
• Column Z: Enter a brief description of structure and objectives of assistance
program(s), including public health or negative economic impact experienced
• Column AA: Enter a brief description of recipient’s approach to ensuring that
response is reasonable and proportional to a public health or negative
economic impact of Covid-19, as described in the final rule
• Column AB: Enter the number of small businesses served (by program if
recipient establishes multiple separate small businesses assistance
programs)
2. Upload the Project Entry and Status template, in this case the template for EC 1.8, 2.29-
2.33, separately as a .csv file by using the respective Upload button on the screen or
dropping the files in this view.
3. Once all of the above information is entered, click Add Project. Click the Next button to
proceed to the following screen.
Refer to Appendix B for additional information related to the bulk file upload process
h) Subrecipients, Beneficiaries, or Contractors
The Subrecipients, Beneficiaries, or Contractor Profile documents the information about each
subrecipient, contractor or beneficiary that has received at least one Subaward or Direct Payment
obligation of federal funding greater than or equal to $50,000 to execute projects supporting the
SLFRF program. Please note that projects entered under EC 6.1 Provision of Government
Services are not required to enter Subrecipient, Subaward, or Expenditures (for a subaward)
information for the April 2022 reporting cycle.
In addition, individual persons receiving direct payment of federal funds are not required to be
reported in this module. They should be reported in aggregate under the Payments to Individuals
section of the Expenditures module.
The Subrecipients, Beneficiaries and Contractors module allows users to enter data manually or
leverage the bulk file upload capability. For bulk-upload instructions specific to this submodule,
see Appendix B. You can download the bulk file template for use in submitting the required data
via bulk upload. When ready to submit the data, use the upload button (see Figure 42).
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Figure 42 Subrecipient/Beneficiaries Bulk Upload Icon
Note: When using the bulk file upload capability, the Subrecipient bulk
upload must be completed prior to beginning the data entry for the
Subawards module.
If you choose to individually enter records, follow the instructions below.
1. Enter the Entity Type you are creating a record for. This can be either Subrecipient,
Contractor, or Beneficiary.
2. Enter the relevant Subrecipient, Beneficiary, or Contractor information in each of the
required fields (see Figure 43). Recipients must enter at least one of the following two
identifiers for a subrecipient: UEI (Unique Entity Identifier), or TIN.
Note: Recipients should be aware that the federal government has transitioned from the
use of DUNS starting in April 2022. Active SAM.gov registrants will have their UEI
assigned and viewable within SAM.gov.
Figure 43 Manually Create a Subrecipient or Beneficiary
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3. If the subrecipient is not registered in SAM.Gov, select “No” from the picklist. Two
additional questions will populate the space below (see Figure 44).
Figure 44 Sam.gov Questions for Subrecipients, Contractors or Beneficiaries
4. If the subrecipient’s five most highly compensated executives received 80% or more of
its annual gross revenue from Federal procurement contracts (and subcontracts) and
Federal financial assistance subject to the Transparency Act, as defined at 2 CFR
170.320 (and subawards), AND received $25 million or more of its annual gross
revenue from Federal procurement contracts (and subcontracts) and Federal financial
assistance subject to the Transparency Act, as defined at 2 CFR 170.320 (and
subawards), an additional question will appear (see Figure 45).
Figure 45 Additional SAM.gov questions for Subrecipients, Contractors, and Beneficiaries
5. Select “Yes” if the total compensation for the recipient five highest paid officers is
publicly listed or otherwise listed in SAM.Gov and move on to step 7 below.
6. Select “No” if the total compensation for the recipient five highest paid officers is not
publicly listed or otherwise listed in SAM.Gov. Enter the name(s) of the officer(s) in the
chart that will appear (see Figure 46) and the total compensation received by each. If
fewer than five (5) officers exist, enter “N/A” and $0 in the empty field(s).
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Figure 46 Five Highest Paid Officers for Subrecipients, Contractors or Beneficiaries
7. At the bottom of the page, click the Create Subrecipient icon to complete the
Subrecipient record and return to Subrecipient screen.
8. Subrecipients, Contractors, or Beneficiaries entered into the system are shown at the
bottom portion of the screen (see Figure 47).
Figure 47 Subrecipients or Beneficiaries Entered
i) Subawards or Direct Payments
The Subawards or Direct Payments section allows recipients to enter the required information
regarding Subawards or Direct Payment of federal funding greater than or equal to $50,000 for
all direct payments, subawards, and contracts made by your organization under SLFRF. Please
note that projects entered under EC 6.1 Provision of Government Services and EC 6.2 Non-
federal match for other Federal Programs are not required to enter Subrecipient, Subaward, or
Expenditures (for a subaward) information for the April 2022 reporting cycle.
The Subawards or Direct Payments module allows users to enter data manually or leverage the
bulk file upload capability. For bulk-upload instructions specific to this submodule, see Appendix
B. You can download the bulk template using the provided link in Treasury’s Portal before using
the upload button (see Figures 48 and 49).
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Figure 48 Subaward Bulk Upload (1)
Figure 49 Subaward Bulk Upload (2)
Note: Subaward bulk upload can only be completed after Project and
Subrecipient bulk entries are completed.
If you choose to individually enter records, follow the instructions below.
1. Enter the following fields pertaining to the Subawards or Direct Payments (see Figure
50):
• Project Name from picklist
• Subrecipient or Direct Payment Recipient Name from the picklist
• Subaward Number
• Subaward type
• Subaward Amount (Obligation)
• Subaward Date
• Period of Performance Start
• Period of Performance End
• Brief description of Subaward and its underlying eligible use
• Place of Performance Address, City, State, Zip
• Brief description of Subaward and its underlying eligible use
2. Select the Subaward Type from the drop-down picklist:
• Contract: Purchase order
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• Contract: Delivery order
• Contract: Blanket Purchase Agreement
• Contract: Definitive contract
• Grant: Lump sum Payment(s)
• Grant: Reimbursable
• Loan - Maturity prior to 12/31/26 with planned forgiveness
• Loan - Maturity prior to 12/31/26 without planned forgiveness
• Loan - Maturity past 12/31/26 with planned forgiveness
• Loan - Maturity past 12/31/26 without planned forgiveness
• Direct Payment
• Transfer: Lump Sum Payment(s)
• Transfer: Reimbursable
Note for loans: Loan maturity date will be required.
Figure 50 Subaward Reporting
3. Click Create Subaward to establish the Subaward record. Repeat Steps 1 through 3 to
create additional Subaward records.
4. Subawards entered into the system are shown at the bottom portion of the screen (see
Figure 51).
Figure 51 Subaward Entered
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j) Expenditures
In the Expenditures tab, recipients will provide information for each contract, grant awarded,
loan issued, transfer made to other government entities, or direct payment greater than or equal
to $50,000. Additionally, aggregate reporting is required for contracts, grants, transfers made to
other government entities, loans, and direct payments that are less than $50,000.
As mentioned above, obligations and expenditures made directly to individuals, regardless of
dollar amount, should be included in aggregate reporting.
If aggregated expenditures linked to a project equal the total Expenditures reported for that
project, the Subaward status box on the My Projects screen is changed to ‘Complete’. Please
note that projects entered under EC 6.1 Provision of Government Services and EC 6.2 Non-
federal match for other Federal Programs are not required to enter Subrecipient, Subaward, or
Expenditures (for a subaward) information for the April 2022 reporting cycle.
The Expenditures reporting module allows users to enter data manually or leverage the bulk file
upload capability. For bulk-upload instructions specific to this submodule, see Appendix B.
If you do not use the bulk upload function, follow the steps listed below.
1. To report new expenditures under a specific subaward, enter the subaward number.
The Project Name associated with the subaward will auto populate.
2. Enter the following:
• Expenditure Start Date
• Expenditure End Date
• Expenditure Amount
3. Enter narrative for Administrative Costs, if applicable.
4. Click the Create Expenditure button to submit the record. Repeat Steps 1 through 3 to
report additional sub-award expenditures. Proceed to the next segment once all sub-
award expenditures are reported.
1. Expenditures for Awards Greater Than or Equal To $50,000
For expenditures for awards greater than or equal to $50,000, fill out the “Expenditures for
Awards > $50,000” box (see Figure 52). Project name and subaward will be selected to link
each expenditure to the appropriate entries. Note that the Project name is automatically
identified based on the associated Subaward No. entered. Once the information has been
entered, click the Create Expenditure button on the bottom left of the box.
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Figure 52 Expenditures >$50,000
Alternatively, the Expenditures for Awards greater than $50,000 bulk upload template (Figure
53) may be used and uploaded with the relevant information.
2. Aggregate Expenditures for Awards Less than $50,000
For expenditures for awards less than $50,000, fill out the “Aggregate Expenditures < $50,000”
box (see Figure 53). Select the project name from the picklist, enter the subaward type, total
period obligation amount, and total period expenditure amount. Once the information has been
entered, click the Create Expenditure button on the bottom left of the box. Note that no
Subaward is necessary for Aggregate Expenditures for awards less than $50,000.
Figure 53 Aggregated Expenditures for Awards Less than $50,000
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Aggregate subaward types available for selection are as follows.
• Aggregate of Contracts Awarded
• Aggregate of Grants Awarded
• Aggregate of Loans Issued
• Aggregate of Transfers
• Aggregate of Direct Payments
Alternatively, the Aggregate Expenditures for Awards less than $50,000 bulk upload template
may be used and uploaded with the relevant information.
3. Payments to Individuals
For disbursements to individuals, recipients should complete the “Payments to Individuals” box
(see Figure 54) with expenditure information. Once this information has been entered, click the
Create Expenditure button on the bottom left of the box.
Figure 54 Payments to Individuals
Alternatively, the Payments to Individuals bulk upload template (Figure 54) may be used and
uploaded with the relevant information. Note the need to manually identify the Project Name as
no Subaward is necessary for Payments to Individuals.
Once entries are complete, click the Next button on the bottom right of the page. This will bring
recipients to the Report tab.
k) Tax Offset Provision (Only for States and U.S. Territories)
Baseline revenue or revenue-increasing covered changes information is not required at this
time. State and U.S territory recipients should provide the amount of revenue-reducing covered
changes covering the periods of date of award through July 31, 2021, and separately, August 1,
2021 through December 31, 2021. (See Figure 55).
See Section C (11) of the Reporting Guidance for additional information.
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Additional guidance and reporting fields will be forthcoming for the tax offset provision in
subsequent reporting periods, which is expected to require reporting for prior periods as well as
current period.
Figure 55 Tax Offset Provision Screen
l) Official Certification
On this screen, the Authorized Representative for Reporting (ARR) will be asked to certify
information pertaining to the Project and Expenditure Report. By certifying this submission, the
ARR is confirming that all reported information is accurate and approved for submission (see
Figures 56 and 57).
Users who are not designated as an ARR will not be able to certify and submit.
1. On the Certification screen, validate that the review section project overview status is
free of system identified errors. Figure 56 indicates that an error has been identified with
the expenditure status. Figure 57 shows a clean status, and the system will allow
submission of the report.
Figure 56 Project Overview Status with Errors
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Figure 57 Project Overview Status with No Errors
2. The ARR’s Name, Title, Telephone Number, and E-Mail Address will be presented on
screen for review.
3. Allow the Certifying Official to review all prior screens and entries to verify accuracy of
the inputted record.
Figure 58 Official Certification
4. Verify information included in Figure 59 and confirm that the values presented are as
expected based on the information included or uploaded in previous screens.
5. When certifying and submitting the report, a confirmation box will appear asking if the
recipient is sure it wants to submit (see Figure 60).
Figure 59 Submission Verification
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6. A confirmation box may also appear with additional certification language depending on
the programmatic data inputs in the user’s report. Figure 60 shows an example of
project-dependent certification language.
Figure 60 Submission Verification with Additional Language
7. Once all of the information is validated, click the Submit button to complete the entry.
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Appendix A – Designating SLFRF Points of Contact by SLFRF Account Administrators
This section provides a brief instruction for SLFRF Account Administrators on accessing
Treasury’s Portal to provide the names and contact information of officials to be designated as
your organization’s points of contact for the SLFRF award(s). The following pages provide step-
by-step guidance. See FAQ Section B for commonly asked questions/answers on this topic.
Note- the screens noted below may be subject to change.
Section A: Instructions
Step 1
You must be registered in the ID.me or Login.gov system to access Treasury’s Portal. If you
have questions about registering in ID.me or Login.gov, please email SLFRP@treasury.gov.
Step 2
Once you are registered in ID.me or Login.gov, click on the link in the email you received
requesting the POC designations. If you do not have the email link, please email us via
SLFRP@Treasury.gov and we will provide the link.
Step 3
The link will take you to the Treasury Portal “State, Local, and Tribal Support” landing page as
shown below. Once on that page, click on the Go to Your Reports button at the bottom left of
the screen, as indicated in by the red box below.
Figure 61 State, Local and Tribal Support Landing Page
Step 4
The green Go to Your Report button will take you to the Submissions and Compliance page as
shown below. Once on that page, click on the three-line navigation icon at the top left of the
screen. The red box indicates the icon.
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Figure 62 My Compliance Reports
Step 5
After clicking on the three-line navigation icon, a drop-down menu will appear on the top left of
the screen as shown below. Please click on “Account” from the drop-down menu, as shown by
the red box below.
Figure 63 Account
Step 6
Next you will see the screen below. Under the “Account Name” heading, click on the name of
your organization (as shown by the red box).
Figure 64 Account Name
Step 7
By clicking the name of your organization, Treasury’s portal will open to allow you to provide
names and contact information on your organization’s designees for the SLFRF reports, as
shown below. The landing page provides basic information about the designations. Please see
section B for more details about the roles and responsibilities for each or the three roles.
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Figure 65 Landing Page
Step 8
When you are ready to key in the names of the designated individuals, click on the Certification
button on the left navigation bar, as noted in the red box shown below.
Figure 66 Certification
Step 9
On the “Official Certification of Authorization” screen, you should type in your name to indicate
you are authorized to submit the names of the designated individuals. Once you enter your
name, click on the Submit button.
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Figure 67 Official Certification of Authorization
Step 10
Next, click on the Designation Form button on the left navigation bar, as noted by the red box
shown below.
Figure 68 Designation Form
Step 11
Clicking on the Designation Form button will open the “Designation of Account Administrator,
Point of Contact for Reporting, and Authorized Representative for Reporting” screen shown
below.
Figure 69 Designation of Account Administrator, Point of Contact of Reporting and Authorized Representative for
Reporting
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You can use the Designation Form to enter the names and contact information for each of the
three designations for each of you SLFRF allocations.
The roles for the SLFRF allocations are displayed as follows:
• SLFRF – Account Administrator
• SLFRF – Point of Contact for Reporting
• SLFRF – Authorized Representative for Reporting
The Designation Form screen shows nine data fields for entering key information about the
individual being designated. These include:
• Salutation (optional)
• First Name
• Middle Name (optional)
• Last Name
• Suffix (optional)
• Title
• Phone
• Email
• Name of Entity/Organization (Recipient entity)
Note: The screen will display a list at the bottom of the screen with the names and contact
information of individuals (if any) who have previously been designated for any of the three
roles. This list will be important in maintaining and updating your organization’s designees in
the future.
a. Designation of the Account Administrator
Remember, we have temporarily authorized you as the SLFRF – Account Administrator. There
is no need to re-enter your name and contact information if you plan to continue in that role. If
you need to designate someone else as the SLFRF Account Administrator,
• Find your name at the bottom of the screen.
• Hit the blue Edit button located to right of your name.
• Enter the name and contact information of the new SLFRF Account Administrator.
• Hit the blue Complete button.
b. Designation of Point of Contact for Reporting and Authorized Representative for
Reporting
• Enter the next designee’s name and contact information.
• After entering their name and required contact information, select the Program Role(s) for
which he/she is being designated.
• Once the role is selected, click on the small arrow to the right of the role, which will move the
role to the box on the right.
• Click on the Complete button at the bottom of the screen.
• Follow the same process for each of the remaining designees.
• When you have entered all three designations, please press the Complete button.
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• As a final step, go to the icon on the upper right of the screen as shown below to exit the
system.
Figure 70 Designation Form
Section B: Questions and Answers
Who is authorized to designate the Account Administrator, the Point of Contact for
Reporting, and the Authorized Representative for Reporting for my organization’s
SLFRF’s award?
Treasury requests that each SLFRF should follow its own decision-making procedures in
making the three designations for each award.
What is the deadline for making the designation?
Treasury requests that users of Treasury’s portal make the three designations as soon as
possible to enable your organization to submit required reports.
What are the responsibilities for each of the three designated roles?
The required roles are as follows:
• Account Administrator for the SLFRF award has the administrative role of maintaining the
names and contact information of the designated individuals for SLFRF reporting. The
Account Administrator is also responsible for working within your organization to determine
its designees for the roles of Point of Contact for Reporting and Authorized Representative
for Reporting and providing their names and contact information via Treasury’s Portal. The
Account Administrator can also view and submit reports. Finally, the Account Administrator
is responsible for making any changes or updates as needed over the award period. We
recommend that the Account Administrator identify an individual to serve in his/her place in
the event of staff changes.
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• Point of Contact for Reporting is the primary contact for receiving official Treasury
notifications about reporting on the SLFRF award, including alerts about upcoming
reporting, requirements, and deadlines. The Point of Contact for Reporting is responsible
for completing the SLFRF reports but cannot certify and submit these reports.
• Authorized Representative for Reporting is responsible for certifying and submitting
official reports on behalf of the SLFRF award recipient. Treasury will accept reports or other
official communications only when submitted by the Authorized Representative for
Reporting. The Authorized Representative for Reporting is also responsible for
communications with Treasury on such matters as extension requests and amendments of
previously submitted reports. The official reports may include special reports, monthly
reports, quarterly reports, interim reports, and final reports.
May my organization designate one individual for multiple roles?
Yes, an individual may be designated for multiple roles. For example, the individual designated
as the Account Administrator can also be designated as the Authorized Representative for
Reporting or Point of Contact for Reporting. It is also acceptable for an organization to
designate one individual for all three roles however it should also adhere to any applicable rules
on personnel checks and balances.
May my organization designate more than one individual per role?
Yes, you may designate more than one person per each role but are encouraged to limit the
number of users assigned to each role.
May my organization change the designations from time to time?
Yes, an organization may make changes and updates to the list of designation individuals
whenever needed.
Must each of the designated individuals register for using Treasury’s Portal?
Yes, everyone designated for any of the roles must register with ID.me or Login.gov before they
will be given access to Treasury’s portal. Please contact us at the email address below for
more information and guidance on registering with ID.me or Login.gov. If you are already
registered with ID.me, you do not have to register to Login.gov to access your reports.
Additional Questions or Additional Assistance?
If you have additional questions about accessing or using Treasury’s portal to provide the
designees’ names and contact information, please send us an email via SLFRP@treasury.gov.
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Appendix B – Bulk File Upload Overview
a) Purpose
This Appendix provides an overview of the SLFRF bulk file upload process. The six (6) bulk file
upload templates listed below are presented in the order in which they should be populated and
submitted to the SLFRF Treasury Portal. The data requirements for each template can be found
in subsequent sections of this Appendix.
1. Project Baseline Template (Note: This template will be used for Expenditure Categories
1.1-1.7, 1.10, 1.11-1.14, 2.9-2.13, 2.15-2.23, 2.28, 2.35, 2.37, 3.3-3.5, 7.1-7.2)
2. Subrecipient Template
3. Subaward Template
4. Expenditures GT $50,000 Template
5. Aggregate Expenditures LT $50,000 Template
6. Payments to Individuals Template
b) Expenditure Category (EC) Templates
Expenditure Categories (EC) which require additional programmatic data and other information
are listed below. The reporting requirements for each EC can be found in Appendix D.
1. Project Baseline Template
2. Project EC 1.8, 2.29-2.33 Template
3. Project EC 1.9, 2.34 Template
4. Project EC 2.36 Template
5. Project EC 2.1-2.8 Template
6. Project EC 2.14, 2.24-2.27 Template
7. Project EC 3.1 Template
8. Project EC 3.2 Template
9. Project EC 4.1-4.2 Template
10. Project EC 5.1-5.18 Template
11. Project EC 5.19-5.21 Template
c) Template Description
Each of the bulk file upload templates contains instructions on how to populate the respective
fields within each file. When adding content to each template, please follow the “Help” text,
which will provide what is and isn’t permitted for each cell. Each Module in the web application
provides a link to download the template. All templates have the same structure as described
below:
Row 1: Template Version
Row 2: Template Name
Row 3: Instructions: Brief description of the template constraints.
Row 4: Field IDs: Column identifiers
Row 5: Required or Optional: This field specifies if the field is optional or required. When
the column is required, and a recipient does not provide the required data, the system
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Project and Expenditures Report User Guide 57
will not accept any record or allow the file to be uploaded. NOTE: Due to system
constraints, some required fields that are conditional based on the Expenditure Category
are marked as optional in the bulk upload templates.
Row 6: Field Name: Brief description of each Field or Column
Row 7: Field Help Text: Provides a description of the column. There are 2 types of fields,
1). an open value either text or numbers and 2). A predefined list of pick list values:
▪ Open Value: Any text or number. Text for State name or a Number that
represents amounts. Most text types are free formats, the only expectation is
for Dates, each column that represents a date describes the accepted
format. For any number field, it is not required to add “,” to represent
thousands or it is not required to add “$” to represent currency. Only add
decimal “.” when needed.
▪ Pick List: A Predefined list of values that is accepted by the system. When
the column is a pick list, row 7 provides the list of options that the system
accepts. End users should “copy and paste” the valid value for each record.
If the respondent provides a value that is not in the predefined pick list, the
system will not accept the file. Responses should not contain double quotes
Row 8: Data that recipient submits. Row 8 is where recipients insert specific data to
submit. The system accepts 1 or many rows.
The following is special guidance for each row or set of rows:
Do not change the content of rows 1 to 7.
Rows 4 to 7 provide metadata of each data element or column of the information
that recipients will provide.
Add your data beginning in row 8, column B.
d) Bulk Upload Process
The upload process includes the following steps:
Download the template from the link provided in the web application section of
the module.
Open the template in Microsoft Excel.
Add your data starting with row 8, column B of the applicable template.
When you finish adding your data for row 8, repeat on additional rows as
required.
Save the template as a .CSV file and change the name of the file if needed.
Click the Bulk Upload link to open the Bulk Upload box (see Figure 71).
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Project and Expenditures Report User Guide 58
Figure 71 Bulk Upload Pop Up
Attach your saved .CSV file by clicking on “Upload Files”, alternatively you can
drag the file to the designated area.
A message will appear confirming that your file is uploaded (see Figure 72). Click
“Done”.
Figure 72 File uploaded message
Your file will be listed at the bottom of the bulk upload window (see Figure 73).
Figure 73 File added to Bulk Upload portal
Click “Validate” to have the system verify that your bulk upload does not have
errors.
If the system validation finds errors in your bulk upload, it will return the screen
with the list of the errors (see Figure 74). From here, you can either update on
the screen by manually typing in your corrections in the Value column, or you
may restart the process with a corrected bulk upload file.
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In cases when it may be preferable to work from a master list of errors, click the
Download – Export Errors link, highlighted in red box, to download a spreadsheet
detailing all errors in the bulk upload file. Once your errors are corrected, click
“update”. The system will once again check your upload for errors.
Figure 74 Listing of Bulk Upload Errors
If the system validates that your bulk upload has no errors, it will return the same
screen as Figure 75 with instead the option to “Create” (see Figure 75). Click the
“Create” button.
Figure 75 Bulk Upload Creation
Once created, your records will show at the bottom of the relevant screen.
e) Bulk Upload Creation Steps
The collective bulk file upload process is contingent upon end-users following the below steps to
ensure successful submission.
Note: All data submitted via the bulk upload functionality must be
submitted as a .CSV file.
f) CSV Guidance
Refer to the following link for descriptions of the CSV format.
https://en.wikipedia.org/wiki/Comma-separated_values
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g) Specific CSV characteristics
• The date format is: MM/DD/YYYY. Example:
a. 06/22/2021
• All currency values are numeric. It is not required to add “,” for thousand or millions.
• All currency values should not contain a “$” sign. The file will be rejected if a “$” is
included in the data entry.
• Once you’ve saved the excel spreadsheet as a .csv file, do not re-open the file. Re-
opening the file will cause excel to possible revert to an .xls type file and leading
zeros or other issues may occur,
h) Upload Template Description
Each data element and/or column in the CSV files is described below:
• Index No: Reference number for the data element. For internal use only.
• Defined term: Column Short description.
• Definition: Column long description or definition.
• CSV Column Name: The column header name that must be used in the CSV file.
• Required: Indicates if the column is required or not required.
• List Value: The content of the column is from a list of predefined values. This is valid
for some of the columns. The list is provided for all cases. Most of the cases is N/A
which means that the type is ether String or Numeric.
• Data type: Specify the data type of the column. The options are: Numeric, Text, Date
and Pick List.
• Max Length: Indicates the maximum length in characters that is allowed for each
column.
i) Project Baseline Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Project Baseline Template.
Expenditure categories not covered by the Project Baseline Template have a devoted template
as described in Appendix C. NOTE: Each bulk file upload template, including the Project
Baseline Template, will have unique requirements which determine if data fields are required,
optional, or conditional. Additional guidance can be found within the Help Text for all bulk file
upload templates.
Defined Term Definition Required/ List Values Data Type Max
Optional/ Length
Conditional
Project Per guidance, this field Required "1-Public Health" Picklist (see n/a
Expenditure represents the "2-Negative permissible
Category Group predefined project Economic Impacts" values in
expenditure category "3-Public Health- previous
Negative Economic column
Impact: Public
Sector Capacity"
"7-Administrative
and Other"
Project Per guidance, this field Required Refer to Picklist (see n/a
Expenditure represents and is aligned “Expenditure permissible
Category to the project expenditure Categories covered values in
category by the Project previous
column
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Defined Term Definition Required/ List Values Data Type Max
Optional/ Length
Conditional
Baseline Template”
table below
Project Name Name of the project. Required n/a String 80
Project Identification number Required n/a Alphanumeric 20
Identification assigned to project by
Number recipient.
(Assigned by
recipient)
Status of Completion status of the Required "Not started", Picklist (see n/a
Completion project. "Completed less permissible
than 50%", values in
"Completed 50% or previous
more", "Completed" column
Adopted Budget Amount of the adopted Required for n/a Currency 12,2
budget for this project Tier 1
recipients
Optional for
other Tier
recipients
Total Cumulative Total dollar value of Required n/a Currency 12,2
Obligations obligations for this
project.
Total Cumulative Total dollar value of Required n/a Currency 12,2
Expenditures expenditures for this
project.
Current Period Total dollar value of Required n/a Currency 12,2
Obligations obligations for this
current reporting period
Current Period Total dollar value of Required n/a Currency 12,2
Expenditures expenditures for this
current reporting period
Does this project Does this project include Required Yes Picklist (see n/a
include a capital a capital expenditure No permissible
expenditure? values in
previous
column)
If yes, what is the If you answered “yes” to Conditional n/a Currency 12,2
total expected the previous question,
capital enter the total dollar Required if
expenditure? value of the expected you answered
capital expenditure “Yes” to the
previous
Note: If the total question
expected capital
expenditure is greater
than $10M, then labor
certifications are
required.
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Defined Term Definition Required/ List Values Data Type Max
Optional/ Length
Conditional
Capital Type of Capital Conditional See Appendix H for Picklist (see n/a
Expenditure Expenditure the list of Capital permissible
Type Required if Expenditure Types values in
you answered previous
"Yes" for the column)
"Does this
project include
a capital
expenditure"
question
Other Capital If you selected "Other Conditional n/a String 255
Expenditure (please specify)" for the
Explanation Capital Expenditure Required if
Type, please provide your answer
more details. to the
previous
question was
“Other (please
specify)”
Capital For recipients (other than Conditional n/a String 1500
Expenditure Tribal governments)
Narrative investing in projects with Required if
total expected capital you answered
expenditures for an "Yes" for the
enumerated eligible use "Does this
of $10 million or more, as project include
well as projects with total a capital
expected capital expenditure"
expenditures for an question
"other" use of $1 million
or more, please provide a
written justification.
Project Brief description of the Required n/a String 1,500
Description project.
Program Income The amount of Federal Optional n/a Currency 12,2
Earned program income earned.
Program Income The amount of program Optional n/a Currency 12,2
Expended income that was used to
cover eligible project
costs.
Project Impacted and/or Required See Appendix G for Picklist (see n/a
Demographic Disproportionally Project Demographic permissible
Distribution - Impacted populations Distribution values in
Primarily served by this project. populations previous
Populations column)
Served
Project If the selected Conditional n/a String 250
Demographic demographic includes
Distribution – 'specify' please provide a Required if the
Primary brief explanation selected
Populations demographic
Served in the previous
Explanation question
includes
'specify'
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Defined Term Definition Required/ List Values Data Type Max
Optional/ Length
Conditional
Project Impacted and/or Optional See Appendix G for Picklist (see n/a
Demographic Disproportionally Project Demographic permissible
Distribution - Impacted populations Distribution values in
Additional served by this project. populations previous
Populations column)
Served
Project If the selected Conditional n/a String 250
Demographic demographic includes
Distribution – 'specify' please provide a
Secondary brief explanation
Populations
Served
Explanation
Project Impacted and/or Optional See Appendix G for Picklist (see n/a
Demographic Disproportionally Project Demographic permissible
Distribution - Impacted populations Distribution values in
Additional served by this project. populations previous
Populations column)
Served
Project If the selected Conditional n/a String 250
Demographic demographic includes
Distribution – 'specify' please provide a
Tertiary brief explanation
Populations
Served
Explanation
Structure and Description of structure Required n/a String 250
objectives of and objectives of
assistance assistance program(s),
program including public health or
negative economic
impact experienced
Recipient’s Description of recipient’s Required n/a String 250
approach approach to ensuring that
response is reasonable
and proportional to a
public health or negative
economic impact of
Covid-19, as described in
the final rule
Expenditure Categories covered by the Project Baseline Template
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 Other COVID-19 Public Health Expenses (including Communications, Enforcement, Isolation/Quarantine)
1.10 COVID-19 Aid to Impacted Industries
1.11 Community Violence Interventions
1.12 Mental Health Services
1.13 Substance Use Services
1.14 Other Public Health Services
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Expenditure Categories covered by the Project Baseline Template
2.9 Unemployment Benefits or Cash Assistance to Unemployed Workers
2.10 Assistance to Unemployed or Underemployed Workers (e.g. job training, subsidized employment, employment supports or
incentives)
2.11 Healthy Childhood Environments: Child Care
2.12 Healthy Childhood Environments: Home Visiting
2.13 Healthy Childhood Environments: Services to Foster Youth or Families Involved in Child Welfare System
2.15 Long-term Housing Security: Affordable Housing
2.16 Long-term Housing Security: Services for Unhoused Persons
2.17 Housing Support: Housing Vouchers and Relocation Assistance for Disproportionately Impacted Communities
2.18 Housing Support: Other Housing Assistance
2.19 Social Determinants of Health: Community Health Workers or Benefits Navigators
2.20 Social Determinants of Health: Lead Remediation
2.21 Medical Facilities for Disproportionately Impacted Communities
2.22 Strong Healthy Communities: Neighborhood Features that Promote Health and Safety
2.23 Strong Healthy Communities: Demolition and Rehabilitation of Properties
2.28 Contributions to UI Trust Funds
2.35 Aid to Tourism Travel and Hospitality
2.37 Economic Impact Assistance: Other
3.3 Public Sector Workforce: Other
3.4 Public Sector Capacity: Effective Service Delivery
3.5 Public Sector Capacity: Administrative Needs
7.1 Administrative Expenses
7.2 Transfers to Other Units of Government
j) Subrecipient Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Subrecipient Template.
Defined Term Definition Required List Values Data Type Max
Length
Subrecipient UEI The Sub-recipient's Unique Entity Optional n/a Alpha- 12
Identifier (UEI) created in numeric
SAM.gov.
NOTE:
Sub-recipients must provide one
of the following numbers:
-UEI, or
-TIN
Subrecipient TIN The Subrecipient's Internal Optional n/a Numeric 9
Revenue Service (IRS) Taxpayer
Identification Number
NOTE:
Sub-recipients must provide one
of the following numbers:
-UEI, or
-TIN
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Defined Term Definition Required List Values Data Type Max
Length
Subrecipient The name of the Subrecipient. Required n/a String 80
Name
Entity Type Indicators for types of entities Required -Subrecipient Picklist (see n/a
-Contractor permissible
-Beneficiary values in
previous
column)
POC Email The email address of the primary Optional n/a String 40
Address point-of-contact for the
Subrecipient.
Address Line 1 First line of the Subrecipient's Required n/a String 150
address.
Address Line 2 Second line of the Subrecipient's Optional n/a String 150
address.
Address Line 3 Third line of the Subrecipient's Optional n/a String 150
address.
City Name Name of the city in which the Required n/a String 40
Subrecipient is located.
State Code United States Postal Service Required (AL, AK, AS, String 2
(USPS) two-letter abbreviation for AZ, AR, CA,
the state or territory in which the CO, CT, DE,
Subrecipient is located. DC, FM, FL,
GA, GU, HI,
ID, IL, IN, IA,
KS, KY, LA,
ME, MH,
MD, MA, MI,
MN, MS,
MO, MT, NE,
NV, NH, NJ,
NM, NY, NC,
ND, MP, OH,
OK, OR, PW,
PA, PR, RI,
SC, SD, TN,
TX, UT, VT,
VI, VA, WA,
WV, WI, WY)
Zip5 United States ZIP code (five Required n/a Numeric 5
digits) associated with the
Subrecipient's address.
Zip4 Zip Plus4 (four digits) identifying Optional n/a Numeric 4
where the predominant
performance of the subaward will
be accomplished.
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Defined Term Definition Required List Values Data Type Max
Length
Subrecipient Confirmation that the Subrecipient Required Yes/No Picklist (see n/a
SAM.gov is registered in SAM.gov permissible
Registration values in
previous
column)
In its preceding Confirmation that the proportion of Conditional Yes/No Picklist (see n/a
fiscal year, did the Subrecipient's federal funding- permissible
recipient receive to-total annual gross revenue for Required if values in
80% or more of the preceding fiscal year is at you previous
its annual gross least 80% answered column)
revenue from “No” to the
federal funds? previous
question
In the preceding Confirmation that the Conditional Yes/No Picklist (see n/a
fiscal year, did Subrecipient's total annual gross permissible
recipient receive revenue from federal funding Required if values in
$25 million or across all programs for the you previous
more of its preceding fiscal year is greater answered column)
annual gross than $25 million. “No” to the
revenue from “Subrecipient
federal funds? SAM.gov
registration”
question
Is the "total Confirmation that qualifying Conditional Yes/No Picklist (see n/a
compensation" Subrecipient's publicly identify permissible
for the their top five highest compensated Required if values in
organization's executives or have it listed in their you previous
five highest paid SAM.gov profile, if No please answered column)
officers publicly provide names and compensation “Yes” to both
listed or for top 5 executives. previous
otherwise listed questions
in SAM.gov?
Executive Name The legal name belonging to one Conditional n/a String 100
(1) of the five highest paid executives,
officers, or employees of the Required If
Subrecipient. you
answered
“No” to the
previous
question
Total The Total Compensation, as Conditional n/a Currency 12,2
Compensation defined in 2 CFR part 170.330,
Executive (1) earned by the five highest paid Required If
executives, officers, or employees you
of the Subrecipient. answered
“No” to the
“Is the total
compensatio
n for the
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
Executive Name The legal name belonging to one Conditional n/a String 100
(2) of the five highest paid executives,
officers, or employees of the Required If
Subrecipient. you
answered
“No” to the
“Is the total
compensatio
n for the
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Defined Term Definition Required List Values Data Type Max
Length
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
Total The Total Compensation, as Conditional n/a Currency 12,2
Compensation defined in 2 CFR part 170.330,
Executive (2) earned by the five highest paid Required If
executives, officers, or employees you
of the Subrecipient. answered
“No” to the
“Is the total
compensatio
n for the
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
Executive Name The legal name belonging to one Conditional n/a String 100
(3) of the five highest paid executives,
officers, or employees of the Required If
Subrecipient. you
answered
“No” to the
“Is the total
compensatio
n for the
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
Total The Total Compensation, as Conditional n/a Currency 12,2
Compensation defined in 2 CFR part 170.330,
(3) earned by the five highest paid Required If
executives, officers, or employees you
of the Subrecipient. answered
“No” to the
“Is the total
compensatio
n for the
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
Executive Name The legal name belonging to one Conditional n/a String 100
(4) of the five highest paid executives,
officers, or employees of the Required If
Subrecipient. you
answered
“No” to the
“Is the total
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Project and Expenditures Report User Guide 68
Defined Term Definition Required List Values Data Type Max
Length
compensatio
n for the
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
Total The Total Compensation, as Conditional n/a Currency 12,2
Compensation defined in 2 CFR part 170.330,
(4) earned by the five highest paid Required If
executives, officers, or employees you
of the Subrecipient. answered
“No” to the
“Is the total
compensatio
n for the
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
Executive Name The legal name belonging to one Conditional n/a String 100
(5) of the five highest paid executives,
officers, or employees of the Required If
Subrecipient. you
answered
“No” to the
“Is the total
compensatio
n for the
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
Total The Total Compensation, as Conditional n/a Currency 12,2
Compensation defined in 2 CFR part 170.330,
Executive (5) earned by the five highest paid Required If
executives, officers, or employees you
of the Subrecipient. answered
“No” to the
“Is the total
compensatio
n for the
organization'
s five highest
paid officers
publicly listed
or otherwise
listed in
SAM.gov?”
question
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k) Subaward Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Subaward Template.
Defined Term Definition Required List Values Data Type Max
Length
Subrecipient UEI The Sub-recipient's Unique Optional n/a Alpha- 12
Entity Identifier (UEI) created in numeric
SAM.gov.
NOTE:
Sub-recipients must provide
one of the following numbers:
-UEI, or
-TIN
Subrecipient TIN The Subrecipient's Internal Optional n/a Numeric 9
Revenue Service (IRS)
Taxpayer Identification Number
NOTE:
Sub-recipients must provide
one of the following numbers:
-UEI, or
-TIN
Recipient Project Id Recipient Project ID associated Required n/a Numeric 20
with this Sub Award. This is
your unique Project
Identification Number.
Subaward No. Recipient's internal account Required n/a String 20
number for the grant, contract,
transfer, or direct payment. This
can be the account number, or
any other unique identifying
number assigned by the
Recipient to the award. This
number is strictly for the
Recipient's recordkeeping.
Subaward Type The type of Subaward. Required "Contract: Picklist (see 30
Purchase permissible
Order" values in
"Contract: previous
Delivery column)
Order"
"Contract:
Blanket
Purchase
Agreement"
"Contract:
Definitive
Contract"
"Grant:
Lump Sum
Payment(s)"
"Grant:
Reimbursabl
e"
"Direct
Payment"
"Transfer:
Lump Sum
Payment(s)"
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Defined Term Definition Required List Values Data Type Max
Length
"Transfer:
Reimbursabl
e"
"Loan -
maturity prior
to 12/31/26
with planned
forgiveness"
"Loan -
maturity prior
to 12/31/26
without
planned
forgiveness"
"Loan -
maturity past
12/31/26 with
planned
forgiveness"
"Loan -
maturity past
12/31/26
without
planned
forgiveness"
Subaward Amount Total amount of SLFRF funds Required n/a Currency 12,2
(Obligation) obligated by the Recipient to a
Subrecipient under a given
Subaward.
Subaward Award The date the Recipient Required n/a Date 8
Date obligated funds to a
Subrecipient.
Primary Sector Select Primary Sector from Conditional Refer to Picklist (see 30
picklist. Sectors permissible
Designated values in
as Essential previous
Critical column)
Infrastructure
Sectors
table below
If Other Explanation if the Primary Conditional n/a String 100
Sector is “Other”
Required if
previous
question
answer is
"Other"
Period of The date on which efforts begin Required n/a Date 8
Performance Start or the Subaward is otherwise
effective.
Period of The date on which all effort is Required n/a Date 8
Performance End completed or the Subaward is
otherwise ended.
Place of First line of the address where Required n/a String 120
Performance the predominant performance of
Address 1 the Subaward will be
accomplished.
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Defined Term Definition Required List Values Data Type Max
Length
Place of Second line of the address Optional n/a String 120
Performance where the predominant
Address 2 performance of the Subaward
will be accomplished.
Place of Third line of the address where Optional n/a String 120
Performance the predominant performance of
Address 3 the Subaward will be
accomplished.
Place of The name of the city where the Required n/a String 40
Performance City predominant performance of the
Subaward will be accomplished.
Place of United States Postal Service Required (AL, AK, AS, String 2
Performance State (USPS) two-letter abbreviation AZ, AR, CA,
Code for the state or territory CO, CT, DE,
indicating where the DC, FM, FL,
predominant performance of the GA, GU, HI,
Subaward will be accomplished. ID, IL, IN, IA,
KS, KY, LA,
ME, MH, MD,
MA, MI, MN,
MS, MO, MT,
NE, NV, NH,
NJ, NM, NY,
NC, ND, MP,
OH, OK, OR,
PW, PA, PR,
RI, SC, SD,
TN, TX, UT,
VT, VI, VA,
WA, WV, WI,
WY)
Place of United States ZIP code (five Required n/a Numeric 5
Performance Zip digits) identifying where the
predominant performance of the
subaward will be accomplished.
Place of United States ZIP code (four Optional n/a Numeric 4
Performance Zip4 digits) identifying where the
predominant performance of the
Subaward will be accomplished.
Purpose of Funds Recipients must submit a Required n/a Sting 3000
written justification to Treasury
describing how the premium
pay or grant is responsive to
workers performing essential
work during the public health
emergency unless the worker or
groups of workers receiving
premium pay meet one of two
criteria: (1) the eligible
worker(s) receiving premium
pay earn (with the premium
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; or (2) the
eligible worker(s) receiving
premium pay is not exempt
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Defined Term Definition Required List Values Data Type Max
Length
from the Fair Labor Standards
Act overtime provisions.
Subaward A description of the overall Required n/a String 750
Description purpose and expected outputs
and outcomes or results of the
funded subaward, including
significant deliverables and, if
appropriate, associated units of
measure. The purpose and
outcomes or results should be
stated in terms that allow an
understanding that the
subaward constitutes an eligible
use of funds.
Sectors Designated as Essential Critical Infrastructure Sectors
Any work performed by an employee of a State, local, or Tribal government
Behavioral health work
Biomedical Research
Dental care work
Educational work, school nutrition work, and other work required to operate a school facility
Election’s work
Emergency response
Family or childcare
Grocery stores, restaurants, food production, and food delivery
Health care
Home- and community-based health care or assistance with activities of daily living
Laundry work
Maintenance work
Medical testing and diagnostics
Pharmacy
Public health work
Sanitation, disinfection, and cleaning work
Social services work
Solid waste or hazardous materials management, response, and cleanup work
Transportation and warehousing
Vital services to Tribes
Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment
Work in a mortuary
Work in critical clinical research, development, and testing necessary for COVID-19 response
Work requiring physical interaction with patients
Other
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 73
l) Expenditures for Awards Greater Than $50,000 Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Expenditures GT $50,000
Template.
Defined Term Definition Required List Values Data Type Max
Length
Subaward Subaward number that Required n/a Numeric 20
Number allows the Recipient to
associate Expenditure
records to Subaward
records. Enter Subaward
Number. Subaward Number
is not required if
Expenditure Category is
"Administrative Cost".
Expenditure Start Start date for the range of Required n/a Date 8
Date time when the
expenditure(s) occurred.
Expenditure End End date for the range of Required n/a Date 8
Date time when the
expenditure(s) occurred
Expenditure Total amount of SLFRF Required n/a Currency 12,2
Amount dollars on the Subaward.
m) Aggregate Expenditures for Awards Less Than $50,000 Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Aggregate Expenditures
LT $50,000 Template.
Defined Term Definition Required List Values Data Type Max
Length
Recipient Project Recipient Project ID that Required n/a Numeric 20
Id allows the Recipient to
associate Expenditure
records to Project records.
Subaward Type The Subaward Type that had Required "Aggregate of Picklist (see 100
Aggregates obligation or Contracts permissible
SLFRF expenditure/payment activity Awarded " values in
during the reporting period. "Aggregate of previous
Grants Awarded " column)
"Aggregate of
Loans Issued "
"Aggregate of
Transfers "
"Aggregate of
Direct Payments "
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 74
Defined Term Definition Required List Values Data Type Max
Length
Total Period Sum of sub-award Required n/a Currency 12,2
Obligation Amount amounts/obligations during
(Aggregates) the most recent period for this
Sub-Award Type
(Aggregates).
Total Period Sum of Expenditures or Required n/a Currency 12,2
Expenditure Payments during the most
Amount recent period for this Sub-
(Aggregates) Award Type (Aggregates).
n) Payments to Individuals Template
The downloadable templates provide all information required to create the upload files. The
following table highlights the data elements required to complete the Payments to Individuals
Template.
Defined Term Definition Required List Values Data Type Max
Length
Recipient Project Recipient Project ID that Required n/a Numeric 20
Id allows the Recipient to
associate Expenditure
records to Project records.
Total Period Sum of sub-award Required n/a Currency 12,2
Obligation Amount amounts/obligations during
(Aggregates) the most recent period for this
Sub-Award Type
(Aggregates).
Total Period Sum of Expenditures or Required n/a Currency 12,2
Expenditure Payments during the most
Amount recent period for this Sub-
(Aggregates) Award Type (Aggregates).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 75
Appendix C – Expenditure Categories and Template Mapping
The Expenditure Categories (EC) listed below must be used to categorize each project as
noted in the Reporting Guidance. The term “Expenditure Category” refers to the detailed level
(e.g., 1.1 COVID-10 Vaccination). When referred to at the summary level (e.g., EC 1) it includes
all Expenditure Categories within that summary level.
For the table below, the following legend applies.
*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). Please note the
evidence-based questions are only applicable to States, U.S. Territories, and metropolitan cities
and counties with population over 250,000.
^Denotes areas where recipients must report on whether projects are primarily serving
disproportionately impacted communities (see Project Demographic Distribution section above
for details)
The Programmatic Data column indicates which Expenditure Categories have associated
programmatic data, in addition to the project standard information. More information on each
EC’s programmatic data is contained in Appendix C and in the Reporting Guidance.
Programmatic
Category Data? Bulk Upload Template
1 Expenditure Category: Public Health
1.1 COVID-19 Vaccination^ No Project Baseline Template
1.2 COVID-19 Testing^ No Project Baseline Template
1.3 COVID-19 Contact Tracing^ No Project Baseline Template
1.4 Prevention in Congregate Settings (Nursing No Project Baseline Template
Homes, Prisons/Jails, Dense Work Sites,
Schools, Child care facilities, etc.)*^
1.5 Personal Protective Equipment^ No Project Baseline Template
1.6 Medical Expenses (including Alternative Care No Project Baseline Template
Facilities)^
1.7 Other COVID-19 Public Health Expenses No Project Baseline Template
(including Communications, Enforcement,
Isolation/Quarantine)^
1.8 COVID-19 Assistance to Small Businesses^ Yes Template for 1.8, 2.29-2.33
1.9 COVID 19 Assistance to Non-Profits^ Yes Template for 1.9, 2.34
1.10 COVID-19 Aid to Impacted Industries^ No Project Baseline Template
1.11 Community Violence Interventions*^ No Project Baseline Template
1.12 Mental Health Services*^ No Project Baseline Template
1.13 Substance Use Services*^ No Project Baseline Template
1.14 Other Public Health Services^ No Project Baseline Template
2 Expenditure Category: Negative Economic Impacts
2.1 Household Assistance: Food Programs*^ Yes Template for 2.1 – 2.8
2.2 Household Assistance: Rent, Mortgage, and Yes Template for 2.1 – 2.8
Utility Aid*^
2.3 Household Assistance: Cash Transfers*^ Yes Template for 2.1 – 2.8
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Project and Expenditures Report User Guide 76
Programmatic
Category Data? Bulk Upload Template
2.4 Household Assistance: Internet Access Yes Template for 2.1 – 2.8
Programs*^
2.5 Household Assistance: Paid Sick and Medical Yes Template for 2.1 – 2.8
Leave^
2.6 Household Assistance: Health Insurance*^ Yes Template for 2.1 – 2.8
2.7 Household Assistance: Services for Yes Template for 2.1 – 2.8
Un/Unbanked*^
2.8 Household Assistance: Survivor's Benefits^ Yes Template for 2.1 – 2.8
2.9 Unemployment Benefits or Cash Assistance to No Project Baseline Template
Unemployed Workers*^
2.10 Assistance to Unemployed or Underemployed No Project Baseline Template
Workers (e.g., job training, subsidized
employment, employment supports or incentives)
*^
2.11 Healthy Childhood Environments: Child Care*^ No Project Baseline Template
2.12 Healthy Childhood Environments: Home No Project Baseline Template
Visiting*^
2.13 Healthy Childhood Environments: Services to No Project Baseline Template
Foster Youth or Families Involved in Child
Welfare System*^
2.14 Healthy Childhood Environments: Early Yes Template for 2.14, 2.24-2.27
Learning*^
2.15 Long-term Housing Security: Affordable No Project Baseline Template
Housing*^
2.16 Long-term Housing Security: Services for No Project Baseline Template
Unhoused Persons*^
2.17 Housing Support: Housing Vouchers and No Project Baseline Template
Relocation Assistance for Disproportionately
Impacted Communities*^
2.18 Housing Support: Other Housing Assistance*^ No Project Baseline Template
2.19 Social Determinants of Health: Community No Project Baseline Template
Health Workers or Benefits Navigators*^
2.20 Social Determinants of Health: Lead No Project Baseline Template
Remediation*^
2.21 Medical Facilities for Disproportionately Impacted No Project Baseline Template
Communities^
2.22 Strong Healthy Communities: Neighborhood No Project Baseline Template
Features that Promote Health and Safety^
2.23 Strong Healthy Communities: Demolition and No Project Baseline Template
Rehabilitation of Properties^
Addressing Educational Disparities: Aid to High- Yes Template for 2.14, 2.24-2.27
2.24 Poverty Districts^
Addressing Educational Disparities: Academic, Yes Template for 2.14, 2.24-2.27
2.25 Social, and Emotional Services*^
Addressing Educational Disparities: Mental Yes Template for 2.14, 2.24-2.27
2.26 Health Services*^
2.27 Addressing Impacts of Lost Instructional Time^ Yes Template for 2.14, 2.24-2.27
2.28 Contributions to UI Trust Funds^ No Project Baseline Template
2.29 Loans or Grants to Mitigate Financial Hardship^ Yes Template for 1.8, 2.29-2.33
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Project and Expenditures Report User Guide 77
Programmatic
Category Data? Bulk Upload Template
Technical Assistance, Counseling, or Business Yes Template for 1.8, 2.29-2.33
2.30
Planning*^
Rehabilitation of Commercial Properties or Other Yes Template for 1.8, 2.29-2.33
2.31
Improvements^
Business Incubators and Start-Up or Expansion Yes Template for 1.8, 2.29-2.33
2.32
Assistance*^
2.33 Enhanced Support to Microbusinesses*^ Yes Template for 1.8, 2.29-2.33
2.34 Assistance to Impacted Nonprofit Organizations Yes Template for 1.9, 2.34
(Impacted or Disproportionately Impacted)^
2.35 Aid to Tourism, Travel, or Hospitality^ No Project Baseline Template
2.36 Aid to Other Impacted Industries^ Yes Template for 2.36
2.37 Economic Impact Assistance: Other*^ No Project Baseline Template
3 Expenditure Category: Services to Disproportionately Impacted Communities
3.1 Public Sector Workforce: Payroll and Benefits for Yes Template for EC 3.1
Public Health, Public Safety, or Human Services
Workers^
3.2 Public Sector Workforce: Rehiring Public Sector Yes Template for EC 3.2
Staff^
3.3 Public Sector Workforce: Other^ No Project Baseline Template
3.4 Public Sector Capacity: Effective Service No Project Baseline Template
Delivery^
3.5 Public Sector Capacity: Administrative Needs^ No Project Baseline Template
4 Expenditure Category: Premium Pay
4.1 Public Sector Employees Yes Template for EC 4.1 – 4.2
4.2 Private Sector: Grants to other employers Yes Template for EC 4.1 – 4.2
5 Expenditure Category: Infrastructure
5.1 Clean Water: Centralized Wastewater Treatment Yes Template for EC 5.1 – 5.18
5.2 Clean Water: Centralized Wastewater Collection Yes Template for EC 5.1 – 5.18
and Conveyance
5.3 Clean Water: Decentralized Wastewater Yes Template for EC 5.1 – 5.18
5.4 Clean Water: Combined Sewer Overflows Yes Template for EC 5.1 – 5.18
5.5 Clean Water: Other Sewer Infrastructure Yes Template for EC 5.1 – 5.18
5.6 Clean Water: Stormwater Yes Template for EC 5.1 – 5.18
5.7 Clean Water: Energy Conservation Yes Template for EC 5.1 – 5.18
5.8 Clean Water: Water Conservation Yes Template for EC 5.1 – 5.18
5.9 Clean Water: Nonpoint Source Yes Template for EC 5.1 – 5.18
5.10 Drinking water: Treatment Yes Template for EC 5.1 – 5.18
5.11 Drinking water: Transmission & Distribution Yes Template for EC 5.1 – 5.18
5.12 Drinking water: Lead Remediation, including in Yes Template for EC 5.1 – 5.18
Schools and Daycares
5.13 Drinking water: Source Yes Template for EC 5.1 – 5.18
5.14 Drinking water: Storage Yes Template for EC 5.1 – 5.18
5.15 Drinking water: Other water infrastructure Yes Template for EC 5.1 – 5.18
5.16 Water and Sewer: Private Wells Yes Template for EC 5.1 – 5.18
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 78
Programmatic
Category Data? Bulk Upload Template
5.17 Water and Sewer: IIJA Bureau of Reclamation Yes Template for EC 5.1 – 5.18
Match
5.18 Water and Sewer: Other Yes Template for EC 5.1 – 5.18
5.19 Broadband: “Last Mile” projects Yes Template for EC 5.19-5.21
5.20 Broadband: IIJA Match Yes Template for EC 5.19-5.21
5.21 Broadband: Other projects Yes Template for EC 5.19-5.21
6 Expenditure Category: Revenue Replacement
6.1 Provision of Government Services N/A N/A
6.2 Non-federal match for other Federal Programs N/A N/A
7 Administrative and Other
7.1 Administrative Expenses No Project Baseline Template
7.2 Transfers to Other Units of Government No Project Baseline Template
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 79
Appendix D – SLFRF Expenditure Category Programmatic Data and Other Information
The downloadable templates contain information required to create the upload files to include
required/optional fields, help text, and permissible data types.
The following table highlights the standard data elements required for the Project Bulk Upload
for Baseline Projects. Refer to Appendix C for the Expenditure Categories that this template
applies to.
Project Bulk Upload for Project Baseline Template Table
Defined Term Definition Required/ List Values Data Type Max
Optional Length
Project Per guidance, this field Required "1-Public Health" Picklist (see n/a
Expenditure represents the "2-Negative permissible
Category Group predefined project Economic Impacts" values in
expenditure category "3-Public Health- previous
Negative Economic column
Impact: Public
Sector Capacity"
"7-Administrative
and Other"
Project Per guidance, this field Required Refer to Picklist (see n/a
Expenditure represents and is aligned “Expenditure permissible
Category to the project expenditure Categories covered values in
category by the Project previous
Baseline Template” column
table in Appendix B
Project Name Name of the project. Required n/a String 80
Project Identification number Required n/a Alphanumeric 20
Identification assigned to project by
Number recipient.
(Assigned by
recipient)
Status of Completion status of the Required "Not started", Picklist (see n/a
Completion project. "Completed less permissible
than 50%", values in
"Completed 50% or previous
more", "Completed" column
Adopted Budget Amount of the adopted Required for n/a Currency 12,2
budget for this project Tier 1
recipients
Optional for
other Tier
recipients
Total Cumulative Total dollar value of Required n/a Currency 12,2
Obligations obligations for this
project.
Total Cumulative Total dollar value of Required n/a Currency 12,2
Expenditures expenditures for this
project.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 80
Defined Term Definition Required/ List Values Data Type Max
Optional Length
Current Period Total dollar value of Required n/a Currency 12,2
Obligations obligations for this
current reporting period
Current Period Total dollar value of Required n/a Currency 12,2
Expenditures expenditures for this
current reporting period
Does this project Does this project include Required Yes Picklist (see n/a
include a capital a capital expenditure No permissible
expenditure? values in
previous
column)
If yes, what is the If you answered “yes” to Conditional n/a Currency 12,2
total expected the previous question,
capital enter the total dollar Required if
expenditure? value of the expected you answered
capital expenditure “Yes” to the
previous
Note: If the total question
expected capital
expenditure is greater
than $10M, then labor
certifications are
required.
Capital Type of Capital Conditional See Appendix H for Picklist (see n/a
Expenditure Expenditure the list of Capital permissible
Type Required if Expenditure Types values in
you answered previous
"Yes" for the column)
"Does this
project include
a capital
expenditure"
question
Other Capital If you selected "Other Conditional n/a String 255
Expenditure (please specify)" for the
Explanation Capital Expenditure Required if the
Type, please provide answer to the
more details. question
above was
“Other (please
specify)”
Capital For recipients (other than Conditional n/a String 1500
Expenditure Tribal governments)
Narrative investing in projects with Required if
total expected capital you answered
expenditures for an "Yes" for the
enumerated eligible use "Does this
of $10 million or more, as project include
well as projects with total a capital
expected capital expenditure"
expenditures for an question
"other" use of $1 million
or more, please provide a
written justification.
Project Brief description of the Required n/a String 1,500
Description project.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 81
Defined Term Definition Required/ List Values Data Type Max
Optional Length
Program Income The amount of Federal Optional n/a Currency 12,2
Earned program income earned.
Program Income The amount of program Optional n/a Currency 12,2
Expended income that was used to
cover eligible project
costs.
Project Impacted and/or Required See Appendix G for Picklist (see n/a
Demographic Disproportionally Project Demographic permissible
Distribution - Impacted populations Distribution values in
Primarily served by this project. populations previous
Populations column)
Served
Project If the selected Conditional n/a String 250
Demographic demographic includes
Distribution – 'specify' please provide a Required if the
Primary brief explanation selected
Populations demographic
Served in the previous
Explanation question
includes
'specify'
Project Impacted and/or Optional See Appendix G for Picklist (see n/a
Demographic Disproportionally Project Demographic permissible
Distribution - Impacted populations Distribution values in
Additional served by this project. populations previous
Populations column)
Served
Project If the selected Conditional n/a String 250
Demographic demographic includes
Distribution – 'specify' please provide a
Secondary brief explanation
Populations
Served
Explanation
Project Impacted and/or Optional See Appendix G for Picklist (see n/a
Demographic Disproportionally Project Demographic permissible
Distribution - Impacted populations Distribution values in
Additional served by this project. populations previous
Populations column)
Served
Project If the selected Conditional n/a String 250
Demographic demographic includes
Distribution – 'specify' please provide a
Tertiary brief explanation
Populations
Served
Explanation
Structure and Description of structure Required n/a String 250
objectives of and objectives of
assistance assistance program(s),
program including public health or
negative economic
impact experienced
Recipient’s Description of recipient’s Required n/a String 250
approach approach to ensuring that
response is reasonable
and proportional to a
public health or negative
economic impact of
Covid-19, as described in
the final rule
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 82
EC 1.1 – 1.7, 1.10
There is no additional programmatic data required for the following ECs:
• EC 1.1 COVID-19 Vaccination
• EC 1.2 COVID-19 Testing
• EC 1.3 Contact Tracing
• EC 1.4 Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work
Sites, Schools, Childcare facilities, etc.)
• EC 1.5 Personal Protective Equipment
• EC 1.6 Medical Expenses (including Alternative Care Facilities)
• EC 1.7 Other COVID-19 Public Health Expenses (including Communications,
Enforcement, Isolation/Quarantine)
• EC 1.10 COVID-19 Aid to Impacted Industries
EC 1.8, 2.29 - 2.33
There is additional programmatic data required for EC 1.8, 2.29 - 2.33 that can be provided via
bulk upload file or manual entry. The EC1.8, 2.29-2.33 Bulk File Upload Template contains
guidance to create the upload files to include data instructions, required/optional fields, help
text, and permissible data types.
• EC 1.8 COVID-19 Assistance to Small Businesses
• EC 2.29 Loans or Grants to Mitigate Financial Hardship
• EC 2.30 Technical Assistance, Counseling, or Business Planning
• EC 2.31 Rehabilitation of Commercial Properties or Other Improvements
• EC 2.32 Business Incubators and Start-Up or Expansion Assistance
• EC 2.33 Enhanced Support to Microbusinesses
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Number of small Number of small Required n/a Numeric 10
businesses businesses
served served (by
program if
recipient
establishes
multiple separate
small businesses
assistance
programs)
EC 1.9, 2.34
There is additional programmatic data required for EC 1.9, 2.34 that can be provided via bulk
upload file or manual entry. The EC 1.9, 2.34 Bulk File Upload Template contains guidance to
create the upload files to include data instructions, required/optional fields, help text, and
permissible data types.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 83
• EC 1.9 COVID 19 Assistance to Non-Profits
• EC 2.34 Assistance to Impacted Nonprofit Organizations (Impacted or Disproportionately
Impacted)
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Non-Profits Number of Non- Required n/a Numeric 10
Served Profits served (by
program if
recipient
establishes
multiple separate
non-profit
assistance
programs)
EC 1.11 – 1.14
There is no additional programmatic data required for the following ECs:
• EC 1.11 Community Violence Interventions
• EC 1.12 Mental Health Services
• EC 1.13 Substance Use Services
• EC 1.14 Other Public Health Services
EC 2.1 – 2.8
There is additional programmatic data required for EC 2.1 – 2.8 that can be provided via bulk
upload file or manual entry. The EC 2.1-2.8 Bulk File Upload Template contains guidance to
create the upload files and to include data instructions, required/optional fields, help text, and
permissible data types.
• EC 2.1 Household Assistance: Food Programs
• EC 2.2 Household Assistance: Rent, Mortgage, and Utility Aid
• EC 2.3 Household Assistance: Cash Transfers
• EC 2.4 Household Assistance: Internet Access Programs
• EC 2.5 Household Assistance: Paid Sick and Medical Leave
• EC 2.6 Household Assistance: Health Insurance
• EC 2.7 Household Assistance: Services for Un/Unbanked
• EC 2.8 Household Assistance: Survivor's Benefits
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 84
Defined Term Definition Required or List Values Data Type Max
Optional Length
Number Number of Required n/a Numeric 10
Households households
Served served (by
program if
recipient
establishes
multiple separate
household
assistance
programs)
EC 2.9 – 2.13
There is no additional programmatic data required for the following ECs:
• EC 2.9 Unemployment Benefits or Cash Assistance to Unemployed Workers
• EC 2.10 Assistance to Unemployed or Underemployed Workers (e.g., job training,
subsidized employment, employment supports or incentives)
• EC 2.11 Healthy Childhood Environments: Child Care
• EC 2.12 Healthy Childhood Environments: Home Visiting
• EC 2.13 Healthy Childhood Environments: Services to Foster Youth or Families Involved
in Child Welfare System
EC 2.14, 2.24 - 2.27
There is additional programmatic data required for EC 2.14, 2.24 - 2.27 that can be provided via
bulk upload file or manual entry. The EC 2.14, 2.24-2.27 Bulk File Upload Template contains
guidance to create the upload files and to include data instructions, required/optional fields, help
text, and permissible data types.
• EC 2.14 Healthy Childhood Environments: Early Learning
• EC 2.24 Addressing Educational Disparities: Aid to High-Poverty Districts
• EC 2.25 Addressing Educational Disparities: Academic, Social, and Emotional Services
• EC 2.26 Addressing Educational Disparities: Mental Health Services
• EC 2.27 Addressing Impacts of Lost Instructional Time
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
The National The National Required n/a Numeric 750
Center for Center for
Education Education
Statistics Statistics
(“NCES”) School (“NCES”) School
ID or NCES ID or NCES
District ID. District ID.
Separate IDs
with commas for
multiple entries.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 85
Policy Information
When providing the National Center for Education Statistics (“NCES”) School ID or NCES
District ID, please list the School District if all schools within the school district received some
funds. If not all schools within the school district received funds, please 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. For more information on
NCES identification numbers see https://nces.ed.gov/ccd/districtsearch/ (districts) and
https://nces.ed.gov/ccd/schoolsearch/ (schools).
EC 2.15 – 2.23, 2.28, 2.35, 2.37
There is no additional programmatic data required for the following ECs:
• EC 2.15 Long-term Housing Security: Affordable Housing
• EC 2.16 Long-term Housing Security: Services for Unhoused Persons
• EC 2.17 Housing Support: Housing Vouchers and Relocation Assistance for
Disproportionately Impacted Communities
• EC 2.18 Housing Support: Other Housing Assistance
• EC 2.19 Social Determinants of Health: Community Health Workers or Benefits
Navigators
• EC 2.20 Social Determinants of Health: Lead Remediation
• EC 2.21 Medical Facilities for Disproportionately Impacted Communities
• EC 2.22 Strong Healthy Communities: Neighborhood Features that Promote Health and
Safety
• EC 2.23 Strong Healthy Communities: Demolition and Rehabilitation of Properties
• EC 2.28 Contributions to UI Trust funds
• EC 2.35 Aid to Tourism Travel or Hospitality
• EC 2.37 Economic Impact Assistance: Other
EC 2.36
There is additional programmatic data required for EC 2.36 that can be provided via bulk upload
file or manual entry. The EC 2.36 Bulk File Upload Template contains guidance to create the
upload files to include data instructions, required/optional fields, help text, and permissible data
types.
• EC 2.36 Aid to Other Impacted Industries
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Industry other If aid is provided Required n/a Text 250
than tourism to industries
Narrative other than travel,
tourism, and
hospitality (EC
2.36), please
describe if the
industry
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 86
Defined Term Definition Required or List Values Data Type Max
Optional Length
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
EC 3.1
There is additional programmatic data required for EC 3.1 that can be provided via bulk upload
file or manual entry. The EC 3.1 Template contains guidance to create the upload files to
include data instructions, required/optional fields, help text, and permissible data types.
• 3.1 Public Sector Workforce: Payroll and Benefits for Public Health, Public Safety, or
Human Services Workers
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Number of Number of Required n/a Numeric 6
government FTE government FTE
responding to responding to
COVID-19 COVID-19
supported under supported under
this authority this authority
EC 3.2
There is additional programmatic data required for EC 3.2 that can be provided via bulk upload
file or manual entry. The EC 3.2 Bulk File Upload Template contains guidance to create the
upload files to include data instructions, required/optional fields, help text, and permissible data
types.
• 3.2 Public Sector Workforce: Rehiring Public Sector Staff
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditures Report User Guide 87
Defined Term Definition Required or List Values Data Type Max
Optional Length
Number of FTEs Number of FTEs Required n/a Numeric 6
rehired by rehired by
governments governments
under this under this
authority authority
EC 3.3 – 3.5
There is no additional programmatic data required for the following ECs:
• EC 3.3 Public Sector Workforce: Other
• EC 3.4 Public Sector Capacity: Effective Service Delivery
• EC 3.5 Public Sector Capacity: Administrative Needs
EC 4.1–4.2 (Premium Pay)
There is additional programmatic data required for EC 4.1 – 4.2 that can be provided via bulk
upload file or manual entry. The EC 4.1-4.2 Bulk File Upload Template contains guidance to
create the upload files to include data instructions, required/optional fields, help text, and
permissible data types.
• EC 4.1 Public Sector Employees
• EC 4.2 Private Sector: Grants to other employers
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Sectors List of sectors Required Valid entries for String 1500
designated as designated as Sectors
essential critical essential critical designated as
infrastructure infrastructure essential critical
sectors sector infrastructure
sectors. (See
Appendix E)
Number of Number of Required n/a Numeric 7
workers to be workers to be
served served
Premium Pay For groups of Required n/a String 3000
Narrative workers that do
not meet one of
the two criteria
below, submit a
written
justification to
Treasury
describing how
the premium pay
or grant is
responsive to
workers
performing
essential work
during the public
health
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Defined Term Definition Required or List Values Data Type Max
Optional Length
emergency
unless the worker
or groups of
workers receiving
premium pay
meet one of two
criteria: (1) the
eligible worker(s)
receiving
premium pay
earn (with the
premium
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;
or (2) the eligible
worker(s)
receiving
premium pay is
not exempt from
the Fair Labor
Standards Act
overtime
provisions.
K-12 Workers Number of Required n/a Numeric 10
Served workers to be
served with
premium pay in
K-12 schools
In addition, please see Section IV.d.1 Step 5 and Appendix E for additional information needed
on sub-awards supporting projects in these Expenditure Categories.
Note- Recipients that are either creating or supporting a Premium Pay program should
reference the final rule and the Overview of the Final Rule for information regarding this eligible
use.
EC 5.1–5.18
There is additional programmatic data required for EC 5.1 – 5.18 that can be provided via bulk
upload file or manual entry. There is also additional programmatic data required for all projects
that can only be entered via manual entry. The EC 5.1-5.18 Bulk File Upload Template contains
guidance to create the upload files to include data instructions, required/optional fields, help
text, and permissible data.
• 5.1-Clean Water: Centralized wastewater treatment
• 5.2-Clean Water: Centralized wastewater collection and conveyance
• 5.3 Clean Water: Decentralized wastewater
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• 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: Lead Remediation, including in Schools and Daycares
• 5.13 Drinking water: Source
• 5.14 Drinking water: Storage
• 5.15 Drinking water: Other water infrastructure
• 5.16 Water and Sewer: Private Wells
• 5.17 Water and Sewer: IIJA Bureau of Reclamation Match
• 5.18 Water and Sewer: Other
In addition to the project base information noted in the Project Bulk Upload for Base Projects
table above, additional data to provide is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Projected/actual Projected/actual Conditional n/a Date 10
construction start construction start
date date REQUIRED if the
project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
Projected/actual Projected/actual Conditional n/a Date 10
initiation of initiation of
operations date operations date REQUIRED if the
project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
Location Type Location Type Conditional -Latitude / Picklist n/a
(for broadband, longitude
geospatial REQUIRED if the (WGS84 or
location data) project has NAD83
started. geographic
coordinate
NOT REQUIRED system)
if you selected -Address
"Not Started" for -Address Range
the "Status to -Road Segment
Completion"
question.
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Defined Term Definition Required or List Values Data Type Max
Optional Length
Location Details Location Details Conditional n/a text 100
(for broadband,
geospatial REQUIRED if the
location data) project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
NPDES Number National Conditional n/a text 50
Pollutant
Discharge REQUIRED if the
Elimination project has
System (NPDES) started.
Permit Number (if
NOT REQUIRED
applicable; for
if you selected
projects aligned
"Not Started" for
with the Clean the "Status to
Water State Completion"
Revolving Fund) question.
PWS ID Number Public Water Conditional n/a text 50
System (PWS) ID
number (if REQUIRED if the
applicable; for project has
projects aligned started.
with the Drinking
NOT REQUIRED
Water State
if you selected
Revolving Fund)
"Not Started" for
the "Status to
Completion"
question.
Median Median Conditional n/a currency 12,2
Household Household
Income of Income of service REQUIRED if the
service area area project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
Lowest Quintile Lowest Quintile Conditional n/a currency 12,2
Income of the Income of the
service area service area REQUIRED if the
project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
Note- Recipients should use the following definitions when evaluating information:
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• Median Household Income of service area
• Lowest Quintile Income of the service area
o For median income and lowest quintile income of Census Tracts and other
geographic areas, recipients should refer to the most recent American
Community Survey 5-year estimates available through the Census website.
After the bulk upload of EC 5.1 – 5.18 infrastructure project information, manual entry of
additional programmatic data will be required in Treasury’s Portal.
EC 5.19–5.21
There is additional programmatic data required for EC 5.19 – 5.21 that can be provided via bulk
upload file or manual entry. There is also additional programmatic data required for all projects
that can only be entered via manual entry. The EC 5.19-5.21 Bulk File Upload Template
contains guidance to create the upload files to include data instructions, required/optional fields,
help text, and permissible data.
• 5.19 Broadband: “Last Mile” projects
• 5.20 Broadband: IIJA Match
• 5.21 Broadband: Other projects
Defined Term Definition Required or List Values Data Type Max
Optional Length
Projected/actual Projected/actual n/a Date 10
construction start construction start Conditional
date date
REQUIRED if the
project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
Projected/actual Projected/actual n/a Date 10
initiation of initiation of Conditional
operations date operations date
REQUIRED if the
project has
started.
NOT REQUIRED
if you selected
"Not Started" for
the "Status to
Completion"
question.
Download and Confirm that the Conditional Yes/No Picklist N/A
Upload Speeds 1 project is
designed to,
upon completion, REQUIRED if the
reliably meet or project has
exceed started.
symmetrical 100
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Defined Term Definition Required or List Values Data Type Max
Optional Length
Mbps download NOT REQUIRED
and upload if you selected
speeds. "Not Started" for
the "Status to
Completion"
question.
Download and If the project is Conditional N/A Text N/A
Upload Speeds 2 not designed to
reliably meet or REQUIRED if the
exceed project has
symmetrical 100 started.
Mbps download
NOT REQUIRED
and upload
if you selected
speeds, explain
"Not Started" for
why not, the "Status to
Completion"
question.
Download and Confirm that the Conditional Yes/No Picklist N/A
Upload Speeds 3 project is
designed to, REQUIRED if the
upon completion, project has
meet or exceed started.
symmetrical 100
Mbps download NOT REQUIRED
speed and if you selected
between at least "Not Started" for
20 Mbps and 100 the "Status to
Mbps upload Completion"
speed, and be question.
scalable to a
minimum of 100
Mbps download
speed and 100
Mbps upload
speed.
After the bulk upload of EC 5.19 – 5.21 infrastructure project information, manual entry of
additional programmatic data will be required in Treasury’s Portal.
a) Additional manual entry for all infrastructure projects
1. Location
2. For projects over $10 million in expected total cost
i. Complete Davis-Bacon certification or provide the following:
• Number of employees of contractors and sub-contractors working
on the project (number)
• Number of employees on the project hired directly (number)
• Number of employees on the project hired through a third party
(number)
• Wages and benefits of workers on the project by classification
(rich text field)
• Are any of the wages at rates less than those prevailing? (Y/N)
ii. Complete certification for labor agreements or provide the following:
• How will the recipient ensure the project has ready access to a
sufficient supply of appropriately skilled and unskilled labor to
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ensure high-quality construction throughout the life of the project,
including a description of any required professional certifications
and/or in-house training? (text box)
• How will the recipient minimize risks of labor disputes and
disruptions that would jeopardize timeliness and cost-
effectiveness of the project? (text box)
• How will the recipient 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);”? (text box)
• Will workers on the project receive wages and benefits that will
secure an appropriately skilled workforce in the context of the
local and regional labor market? (Y/N)
• Does the project have a completed project labor agreement?
(Y/N)
iii. Respond to the question, Does the project prioritize local hires? (Y/N)
iv. Respond to the question, Does the project have a Community Benefit
Agreement, with a description of any such agreement? (Y/N)
b) Additional manual entry for Broadband Projects Expenditure Categories (5.19 – 5.21):
For broadband projects, there will be a field for upload of a geo location data file,
including latitude and longitude.
EC 6.1 and 6.2
There is no additional programmatic data required for EC 6.1 Revenue Replacement or EC 6.2
Non-federal match for other Federal Programs and there is no bulk upload template option. For
EC 6.2, recipients should note the program name and assistance listing of the other federal
program that is being matched in the project description.
In addition, note that obligations and expenditures reported under EC 6.1 and EC 6.2 do not
need to have subrecipients, subawards, or expenditures separately reported. Entry screens for
EC 6.1 and 6.2 will have the following fields greyed out and unavailable for entry: Subrecipient
module, Subaward Module, Expenditure Module.
EC 7.1 – 7.2
There is no additional programmatic data required for the following ECs:
• EC 7.1 Administrative Expenses
• EC 7.2 Transfers to Other Units of Government
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Appendix E - 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. 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). Please note the
evidence-based questions are only applicable to States, U.S. Territories, and metropolitan cities
and counties with population over 250,000.
^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 EC6
EC7
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
6
Under the final rule to be used starting with April 2022 reports
7
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 EC6
EC7
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
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)^
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Previous
Expenditure Category EC6
EC7
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
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
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Previous
Expenditure Category EC6
EC7
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
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
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January 2022 Expenditure Categories April 2022 Guidance
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
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.
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Appendix F – List of Sectors
When entering information for project subawards, selection of a Primary Sector is required for
subawards tied to projects in Expenditure Categories:
• 4.1 Premium Pay: Public Sector Employees; and
• 4.2 Premium Pay: Private Sector: Grants to other employers.
A primary sector is defined as the sector targeted by the work performed under the sub-award.
It is not required for other expenditure categories. The table below lists primary sectors available
in the system for selection. If the primary sector is not listed, select “Other” and clarify in the
manual entry box.
Sectors Designated as Essential Critical Infrastructure Sectors
Any work performed by an employee of a State, local, or Tribal government
Behavioral health work
Biomedical Research
Dental care work
Educational work, school nutrition work, and other work required to operate a school facility
Elections work
Emergency response
Family or childcare
Grocery stores, restaurants, food production, and food delivery
Health care
Home- and community-based health care or assistance with activities of daily living
Laundry work
Maintenance work
Medical testing and diagnostics
Pharmacy
Public health work
Sanitation, disinfection, and cleaning work
Social services work
Solid waste or hazardous materials management, response, and cleanup work
Transportation and warehousing
Vital services to Tribes
Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment
Work in a mortuary
Work in critical clinical research, development, and testing necessary for COVID-19 response
Work requiring physical interaction with patients
Other
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Appendix G – Project Demographic Distribution Information
For ECs 1.1 – 2.37 applicable to Public Health and Negative Economic Impacts, recipients must
report whether 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.
For this question the following options are available.
Impacted Disproportionately Impacted
Public Health • General Public
Assistance to • Low- or-moderate income households or • Low-income households and
Households communities8 communities10
• Households that experienced • Households and populations residing in
unemployment Qualified Census Tracts
• Households that experienced increased • Households that qualify for certain
food or housing insecurity federal benefits11
• Households that qualify for certain • Households receiving services provided
federal programs9 by Tribal governments
• For services to address lost instructional • Households residing in the U.S.
time in K-12 schools: any students that territories or receiving services from
lost access to in-person instruction for a these governments
significant period of time • For services to address educational
• Other households or populations that disparities, Title I eligible schools12
experienced a negative economic
8
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 Income for the county and size of household based on the most
recently published data by the Department of Housing and Urban Development (HUD).
9
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.
10
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.
11
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.
12
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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Impacted Disproportionately Impacted
impact of the pandemic other than those • Other households or populations
listed above (please specify) 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 Qualified
Small negative economic impact of the Census Tracts
Businesses pandemic • Small businesses operated by Tribal
• Classes of small businesses designated governments or on Tribal lands
as negatively economically impacted by • Small businesses operating in the U.S.
the pandemic (please specify) territories
• Other small businesses
disproportionately impacted by the
pandemic (please specify)
Assistance to • Non-Profits that experienced a negative • Non-profits operating in Qualified
Non-Profits economic impact of the pandemic Census Tracts
• Classes of non-profits designated as • Non-profits operated by Tribal
negatively economically impacted by the governments or on Tribal lands
pandemic (please specify) • Non-profits operating in the U.S.
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)
The following table lists the options for indicating impacted and disproportionally impacted
populations and shows how these selections will appear as a picklist in the portal and in the bulk
templates.
Impacted Population As Shown in Portal and Bulk Template
Impacted General Public 1 Imp General Public
Impacted Low or moderate income households or populations 2 Imp Low or moderate income HHs or
populations
Impacted Households that experienced unemployment 3 Imp HHs that experienced unemployment
Impacted Households that experienced increased food or 4 Imp HHs that experienced increased food or
housing insecurity housing insecurity
Impacted Households that qualify for certain federal programs 5 Imp HHs that qualify for certain federal
programs
Impacted For services to address lost instructional time in K-12 6 Imp For services to address lost instructional
schools any students that lost access to in-person instruction for time in K-12 schools
a significant period of time
Impacted Other households or populations that experienced a 7 Imp Other HHs or populations that
negative economic impact of the pandemic other than those experienced a negative economic specify
listed above (please specify)
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Impacted Population As Shown in Portal and Bulk Template
Impacted Small businesses that experienced a negative 8 Imp SBs that experienced a negative
economic impact of the pandemic economic impact
Impacted Classes of small businesses designated as negatively 9 Imp Classes of SBs designated as negatively
economically impacted by the pandemic (please specify) economically impacted
Impacted Non-Profits that experienced a negative economic 10 Imp NPs that experienced a negative
impact of the pandemic economic impact
Impacted Classes of non-profits designated as negatively 11 Imp Classes of NPs designated as
economically impacted by the pandemic (please specify) negatively economically impacted specify s
Impacted Travel tourism or hospitality sectors (including Tribal 12 Imp Travel tourism or hospitality sectors
development districts)
Impacted Industry outside the travel tourism or hospitality 13 Imp Industry outside the travel tourism or
sectors that experienced a negative economic impact of the hospitality sectors specify
pandemic (please specify)
Disproportionately Impacted Population As Shown in Portal and Bulk Template
Disproportionately Impacted Low income households and 14 Dis Imp Low income HHs and populations
populations
Disproportionately Impacted Households and populations 15 Dis Imp HHs and populations residing in
residing in Qualified Census Tracts Qualified Census Tracts
Disproportionately Impacted Households that qualify for certain 16 Dis Imp HHs that qualify for certain federal
federal programs programs
Disproportionately Impacted Households receiving services 17 Dis Imp HHs receiving services provided by
provided by Tribal governments Tribal governments
Disproportionately Impacted Households residing in the U.S. 18 Dis Imp HHs residing in the U.S. territories
territories or receiving services from these governments or receiving services
Disproportionately Impacted For services to address educational 19 Dis Imp For services to address educational
disparities, Title I eligible schools disparities Title I eligible
Disproportionately Impacted Other households or populations 20 Dis Imp Other HHs or populations that
that experienced a disproportionate negative economic impact of experienced a disproportionate specify
the pandemic other than those listed above (please specify)
Disproportionately Impacted Small businesses operating in 21 Dis Imp SBs operating in Qualified Census
Qualified Census Tracts Tracts
Disproportionately Impacted Small businesses operated by 22 Dis Imp SBs operated by Tribal
Tribal governments or on Tribal lands governments or on Tribal lands
Disproportionately Impacted Small businesses operating in the 23 Dis Imp SBs operating in the U.S. territories
U.S. territories
Disproportionately Impacted Other small businesses 24 Dis Imp Other SBs Dis Imp by the
disproportionately impacted by the pandemic (please specify) pandemic specify
Disproportionately Impacted Non-profits operating in Qualified 25 Dis Imp NPs operating in Qualified Census
Census Tracts Tracts
Disproportionately Impacted Non-profits operated by Tribal 26 Dis Imp NPs operated by Tribal
governments or on Tribal lands governments or on Tribal lands
Disproportionately Impacted Non-profits operating in the U.S. 27 Dis Imp NPs operating in the U.S. territories
territories
Disproportionately Impacted Other non-profits disproportionately 28 Dis Imp Other NPs Dis Imp by the
impacted by the pandemic (please specify) pandemic specify
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Appendix H – Capital Expenditures for Non-Infrastructure Projects
For ECs 1, 2, and 3 applicable to Public Health and Negative Economic Impacts, recipients must
report the capital expenditure type for those projects obligating $10 million or more in funds to the
capital expenditure portion of the project. Picklist items are listed below. The underlined portion
of each item will be the portion selectable in the portal and the bulk upload template.
FIELD: Type of capital expenditure, based on the following enumerated uses:
▪ Acquisition of equipment for COVID-19 prevention and treatment, including ventilators,
ambulances, and other medical or emergency services equipment
▪ Adaptations to congregate living facilities, including skilled nursing facilities, other long-
term care facilities, incarceration settings, homeless shelters, residential foster 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)
▪ Affordable housing, supportive housing, or recovery housing development
▪ Behavioral health facilities and equipment (e.g., inpatient or outpatient mental health or
substance use treatment facilities, crisis centers, diversion centers)
▪ Childcare, daycare, and early learning facilities
▪ COVID-19 testing sites and laboratories, and acquisition of related equipment
▪ COVID-19 vaccination sites
▪ Devices and equipment that assist households in accessing the internet (e.g., tablets,
computers, or routers)
▪ Emergency operations centers and acquisition of emergency response equipment (e.g.,
emergency response radio systems)
▪ Food banks and other facilities primarily dedicated to addressing food insecurity
▪ Improvements to existing facilities to remediate lead contaminants (e.g., removal of lead
paint)
▪ Installation and improvement of ventilation systems in congregate settings, health facilities,
or other public facilities
▪ Job and workforce training centers
▪ 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)
▪ Medical facilities generally dedicated to COVID-19 treatment and mitigation (e.g.,
emergency rooms, intensive care units, telemedicine capabilities for COVID-19 related
treatment)
▪ Mitigation measures in small businesses, nonprofits, and impacted industries (e.g.,
developing outdoor spaces)
▪ Parks, green spaces, recreational facilities, sidewalks, pedestrian safety features like
crosswalks, streetlights, neighborhood cleanup, and other projects to revitalize public
spaces
▪ Public health data systems, including technology infrastructure
▪ Rehabilitations, renovation, remediation, cleanup, or conversions of vacant or abandoned
properties
▪ Schools and other educational facilities or equipment to address educational disparities
▪ Technology and equipment to allow law enforcement to efficiently and effectively respond
to the rise in gun violence resulting from the pandemic
▪ Technology and tools to effectively develop, execute, and evaluate government programs
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▪ 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
▪ Temporary medical facilities and other measures to increase COVID-19 treatment capacity,
including related construction costs
▪ Transitional shelters (e.g., temporary residences for people experiencing homelessness)
▪ Other (please specify)
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Appendix I – Frequently Asked Questions
1.1. What records must be kept by governments receiving funds?
Financial records and supporting documents related to the award must be retained for a
period of five years after all funds have been expended or returned to Treasury,
whichever is later. This includes those which demonstrate the award funds were used
for eligible purposes in accordance with sections 602(c) and 603(c) of the Social
Security Act, Treasury’s regulations implementing those sections, and Treasury’s related
guidance.
1.2. What reporting will be required, and when will the first report be due?13
Recipients will be required to submit an interim report, project and expenditure reports,
and annual Recovery Plan Performance Reports as specified below, regarding their
utilization of Coronavirus State and Local Fiscal Recovery Funds.
Interim reports: States (defined to include the District of Columbia), territories,
metropolitan cities, counties, and Tribal governments were required to submit one
interim report. The interim report was required to include a recipient’s expenditures by
category at the summary level and for states, information related to distributions to non-
entitlement units of local government were also required to be included in the interim
report. The interim report covered activity from the date of award to July 31, 2021 and
were due to Treasury by August 31, 2021 or 60 days after receiving funding if funding
was received by October 15, 2021. Non-entitlement units of local government were not
required to submit an interim report.
Project and Expenditure reports: State (defined to include the District of Columbia),
territorial, metropolitan city, county, and Tribal governments will be required to submit
project and expenditure reports. This report will include financial data, information on
contracts and subawards greater than or equal to $50,000, types of projects funded, and
other information regarding a recipient’s utilization of award funds.
Reports will be required quarterly for the following recipients:
• 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
• Metropolitan cities and counties with a population below 250,000 that were
allocated more than $10 million in SLFRF funding and NEUs that are allocated
more than $10 million in SLFRF funding
The initial project and expenditure report for quarterly recipients was due January 31,
2022 and covered the period of March 3, 2021 to December 31, 2021. The subsequent
quarterly reports will cover one calendar quarter and must be submitted to Treasury
within 30 days after the end of each calendar quarter.
Reports will be required annually for the following recipients:
• Tribal governments that are allocated less than $30 million in SLFRF funding
13
This question was updated on November 15, 2021
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• Metropolitan cities and counties with a population below 250,000 that are
allocated less than $10 million in SLFRF funding and NEUs that are allocated
less than $10 million in SLFRF funding
The initial project and expenditure report for annual filers is due April 30, 2022 and will
cover the period of March 3, 2021 to March 31, 2022. The subsequent annual reports
must be submitted to Treasury by April 30 each year.
The reports will include the same general data as those submitted by recipients of the
Coronavirus Relief Fund, with some modifications to expenditure categories and the
addition of data elements related to specific eligible uses.
Recovery Plan Performance Reports: States (defined to include the District of
Columbia), territories, and metropolitan cities and counties with a population that
exceeds 250,000 residents will also be required to submit an annual Recovery Plan
Performance Report to Treasury. This report will include descriptions of the projects
funded and information on the performance indicators and objectives of each award,
helping local residents understand how their governments are using the substantial
resources provided by Coronavirus State and Local Fiscal Recovery Funds program.
The initial Recovery Plan Performance Report covered activity from date of award to
July 31, 2021 and was due to Treasury by August 31, 2021 or 60 days after receiving
funding. Thereafter, the Recovery Plan Performance Reports 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. The second Recovery Plan Performance Report
will cover the period from July 1, 2021 to June 30, 2022 and must be submitted to
Treasury by July 31, 2022. Each annual Recovery Plan Performance Report must be
posted on the public-facing website of the recipient. Local governments with fewer than
250,000 residents, Tribal governments, and non-entitlement units of local government
are not required to develop a Recovery Plan Performance Report.
Please see the Compliance and Reporting Guidance for more information.
1.3. Once a recipient has identified a reduction in revenue, how will Treasury track use
of funds for the provision of government services?
The ARPA establishes four categories of eligible uses and further restrictions on the use
of funds to ensure that Fiscal Recovery Funds are used within the four eligible use
categories. The final rule implements these restrictions, including the scope of the
eligible use categories and further restrictions on states or territories using SLFRF funds
to offset a reduction in a recipient’s net tax revenue resulting from changes in state or
territory law and deposits into pension funds for recipients other than Tribal
governments.
Consistent with the broad latitude provided to recipients to use funds for government
services to the extent of the reduction in revenue due to the pandemic, recipients will be
required to submit a description of services provided. These services can include a
broad range of services but may not be used directly for pension deposits (except for
Tribal governments), contributions to reserve funds, or debt service. Recipients may use
sources of funding other than Fiscal Recovery Funds to make deposits to pension funds,
contribute to reserve funds, and pay debt service, including during the period of
performance for the Fiscal Recovery Fund award.
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For recipients using Fiscal Recovery Funds to provide government services to the extent
of reduction in revenue due to the pandemic, the description of government services
reported to Treasury may be narrative or in another form, and recipients are 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 personnel costs and $50 were used for pay-go
building of sidewalk infrastructure.
In the Project and Expenditure report, recipients using revenue loss funds for the
provision of governments services may report projects under Expenditure Category 6.1.
Recipients using revenue loss funds for non-federal match may report projects under
Expenditure Category 6.2. Recipients using revenue loss funds for non-federal match
should include the Program Name and Assistance Listing of the other federal program
that is being matched in the project description.
In addition to describing the government services provided to the extent of reduction in
revenue, all recipients other than Tribal governments will also be required to indicate that
Fiscal Recovery Funds are not used directly to make a deposit in a pension fund.
Further, recipients subject to the tax offset provision will be required to provide
information necessary to implement this provision. Treasury does not anticipate
requiring other types of reporting or recordkeeping on spending in pensions, debt
service, or contributions to reserve funds.
These requirements are further detailed in the guidance on reporting requirements for
the Fiscal Recovery Funds available here.
1.4. What is the Assistance Listing and Catalog of Federal Domestic Assistance
(CFDA) number for the program?
The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds
(CSLFRF) was published May 28, 2021 on SAM.gov. This includes the final Assistance
Listing number for the program, 21.027.
The assistance listing includes helpful information including program purpose, statutory
authority, eligibility requirements, and compliance requirements for recipients. The
Assistance Listing number is the unique 5-digit code for each type of federal assistance,
and can be used to search for 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 Assistance Listing number. If you have already received funds or
captured the initial Assistance Listing number in your records, please update your
systems and reporting to reflect the final Assistance Listing number 21.027. Recipients
must use the final Assistance Listing number for all financial accounting, audits,
subawards, and associated program reporting requirements.
To ensure public trust, Treasury expects all recipients to serve as strong stewards of
these funds. This includes ensuring funds are used for intended purposes and
recipients have in place effective financial management, internal controls, and reporting
for transparency and accountability.
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Please see the final rule and the Compliance and Reporting Guidance for more
information.
1.5. If a recipient has not received funding as of October 15, 2021 but received funding
before the end of December 31, 2021, what are the reporting requirements?
Treasury recognizes that recipients will need sufficient time to gather the information and
determine how to allocate funds in accordance with the interim final rule. As such,
recipients that have received funding between October 16, 2021 and December 31,
2021 were not required to submit an Interim Report.
However, recipients in this circumstance are subject to quarterly reporting (those in
Reporting Tiers 1, 2, or 3) were required to submit a Project and Expenditure Report by
January 31, 2022.
Recipients that are not subject to quarterly reporting will be required to submit a Project
and Expenditure Report by April 30, 2022.
Recipients must submit a Recovery Plan (if applicable) within 60 days of receiving
funding.
1.6. Does the $10 million threshold for metropolitan cities and counties with
population less than 250,000 and the $30 million threshold for tribes apply to
funds received or the total allocation?
The reporting threshold is based on the total allocation expected under the SLFRF
program, not the funds received by the recipient as of the time of reporting. Recipient
reporting tiers will be displayed in the reporting portal. If you believe there is an error with
the reporting tier or application of the $10 million (for metropolitan cities and counties
with a population below 250,000 residents) or $30 million (for tribes) thresholds, please
email SLFRP@treasury.gov.
1.7. How should a recipient report funds if funds were received as multiple entity types
(e.g., a county and an NEU, or county and a city)?
When receiving funds as multiple entity types, a recipient’s total SLFRF allocations
across all sources will be used to identify that recipient’s reporting tier.
A recipient’s reporting tier will be available for review in the Treasury’s Portal and on the
Treasury website prior to the reporting deadline. If you believe there is an error in your
reporting tier or allocation amount, please email SLFRP@treasury.gov.
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1.8. The guidance covering submission of the Recovery Plan indicates that in addition
to submitting a PDF version of the Recovery Plan recipients must also upload a
project inventory file and input other programmatic data. Is this no longer
required?
Treasury has delayed the collection of this information in Treasury’s Portal in order to
streamline reporting and lessen the reporting burden for recipients. Recipients are still
required to upload a PDF version of their Recovery Plan by August 31, or 60 days after
receiving funding. Recipients are encouraged to use the suggested template posted in
the
www.treasury.gov/SLFRPReporting website when preparing the Recovery Plan
template. Some data from the Recovery Plan will be phased in to be submitted with the
Project and Expenditure report.
1.9. How should recipients report if the population threshold changes during the
reporting period?
The population threshold is determined by Treasury at award date and will not change
during the reporting period. A recipient’s reporting tier will be available for review in the
reporting portal.
1.10. How do Recipients identify what Reporting Tier they are in?
A list of all SLFRF Recipients and their corresponding Reporting Tiers is published on
the Treasury website www.Treasury.gov/SLFRPReporting
In addition, Recipients will be able to find their Reporting Tier after logging into the
Treasury Reporting Portal and selecting the Project and Expenditure Report record. The
Reporting Tier will be displayed as part of the Recipient Profile.
1.11. Can records be edited or updated after submission? How do I report changes?
Interim Report: No changes will be allowed after the initial submission. Any updates will
be captured when the first Project and Expenditure Report is submitted.
Project and Expenditure Report: Recipients will have an opportunity to reopen and
provide edits to their submitted Project and Expenditure Reports anytime before the
reporting deadline. Recipients will then be required to re-certify and submit the report
again to properly reflect any edits made.
Recovery Plan: Similarly, Recipients will be allowed to reopen and provide an update of
their submitted Recovery Plan report record anytime before the reporting deadline. They
should also provide concurrent updates to the publicly posted version.
Recipients will then be required to re-certify and submit the report again to properly
reflect any edits made.
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1.12. How do recipients correct or edit pre-populated information or project information
in Treasury’s Portal?
In the event that information presented in Treasury’s Portal requires correction,
recipients should email SLFRP@treasury.gov and provide the necessary edits.
1.13. Is there any possibility of extension for the reporting deadlines for individual
recipients?
Generally, no. The data submitted by recipients will be used internally for oversight
purposes and to fulfill Treasury’s transparency and legal obligations. Late submissions
undermine the efficiency and timeliness of these processes. Recipient submissions after
the reporting deadline will be considered as late, and recipients will be asked to provide
a date by which the delayed reporting will be submitted so that Treasury can plan for
incorporating the data. Treasury’s own reporting may highlight those recipients whose
reports were not received by the deadline. If there are any changes to the overall
reporting deadlines, they will be communicated to the relevant impacted recipients.
1.14. Is there a penalty for not submitting timely reports?
A record of late reporting could lead to a finding of non-compliance, which could result in
development of a corrective action plan, or other consequences.
1.15. What is meant by Date of Award?
The Date of Award is the day the recipient certifies the funding.
1.16. When are recipients subject to the quarterly reporting?
Recipients are required to provide quarterly reporting if they are in Reporting Tiers 1, 2,
or 3 (see Section III.b). If applicable, reporting will start in the period funds were received
and certified and will be required for all quarters thereafter.
Please note, submission of the April 2022 Project and Expenditure report is required for
all recipients, including those reporting quarterly and annually.
1.17. How should interest or principal received from loans made with SLFRF Funds be
treated?
The Project and Expenditure Report will include fields for reporting on program income
at the Project level. Interest received on loans made with SLFRF funds should be
tracked as program income (See 2 CFR § 200.1 Program income). Any program
income that comes in by December 31, 2024 can be recycled by the recipients on
eligible projects.
1.18. Will there be a way to capture and tally a total award amount that includes
program income for ensuring all funds are spent or that any funds that need to be
returned are?
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Yes, since Program Income is being collected, Treasury will use the information reported
to determine total allowable obligations and expenditures. That information will be made
available in the Treasury portal for Recipients as part of future enhancements. Please
note, interest earned on advances of federal funds is not considered program income
and is not subject to these reporting requirements. (See 2 CFR § 200.1 Program
income.)
1.19. Are Recipients required to collect a DUNs number for each of their subrecipients?
As of April 2022, the Dun & Bradstreet D‑U‑N‑S number is no longer the official identifier
for doing business with the U.S. Government. All recipients and each of their
subrecipients are required to obtain through SAM.gov registration, a Unique Entity
Identifier (UEI) number.
Recipients should encourage as many of their subrecipients to obtain a UEI number as
possible.
To accommodate Recipients during this transition period, if there are subrecipients who
do not yet have a UEI number, and/or have challenges in obtaining one, the April 2022
Project and Expenditure Report form will accept for each subrecipient one of the
following two identifiers:
o Taxpayer Identification Number (TIN)
o Unique Entity Identifier (UEI)
1.20. Who are beneficiaries and are recipients required to report for them?
A subrecipient is an entity that receives a subaward to carry out a project funded by
Fiscal Recovery Funds on behalf of a recipient. Individuals or entities that are direct
beneficiaries of a project funded by Fiscal Recovery Funds are not considered
subrecipients. Households, communities, small businesses, nonprofits, and impacted
industries are all potential beneficiaries of projects carried out with SLFRF funds.
The terms and conditions of Federal awards flow down to subawards to subrecipients,
requiring subrecipients to comply with all requirements of recipients such as the
treatment of eligible uses of funds, procurement, and reporting requirements.
Beneficiaries are not subject to the requirements placed on subrecipients in the Uniform
Guidance, including audit pursuant to the Single Audit Act and 2 CFR Part 200, Subpart
F or subrecipient reporting requirements.
The distinction between a subrecipient and a beneficiary, therefore, is contingent upon
the rationale for why a recipient is providing funds to the individual or entity. If the
recipient is providing funds to the individual or entity for the purpose of carrying out a
SLFRF program or project on behalf of the recipient, the individual or entity is acting as a
subrecipient. Acting as a subrecipient, the individual or entity is subject to subrecipient
monitoring and reporting requirements. Conversely, if the recipient is providing funds to
the individual or entity for the purpose of directly benefitting the individual or entity as a
result of experiencing a public health impact or negative economic impact, the individual
or entity is acting as a beneficiary. Acting as a beneficiary, the individual or entity is not
subject to subrecipient monitoring and reporting requirements.
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Similar to reporting under the Coronavirus Relief Fund (CRF), information on both
beneficiaries and subrecipients will be collected in a single form in the Project and
Expenditure Report.
1.21. Do recipients who have projects under Expenditure Category 6.1 "Provision of
Government Services" need to report on Subrecipients, Subawards, and
Expenditures?
Recipients who have projects categorized under EC 6.1 "Provision of Government
Services" are not required at this time to report on the subrecipients, subawards, and
expenditures (for subawards or in aggregate) for those projects for the April 2022
reporting cycle.
1.22. How should a Recipient report the Subaward's "Place of Performance" address if
the work was performed over a broad area and no specific address is available?
For the Subaward module, if a specific address is not available for a Subaward, you can
enter the corresponding Subrecipient's address or the nearest headquarters of your
jurisdiction in the required address fields.
1.23. Do jurisdictions need to have committed or dedicated funding received by the
August 31, 2021 deadline or 60 days after receiving funding for the initial
Recovery Plan?
No. Funding does not need to be committed or dedicated by the time the initial Recovery
Plan is submitted. The Recovery Plan should include planned uses of funds and projects
to the extent known at the time the Recovery Plan is submitted. Updates can be
provided in subsequent Recovery Plans and Project and Expenditure reports.
1.24. Will the data recipients submit be made publicly available?
Yes, Treasury will make the data submitted by recipients publicly available. The content
and timing of release is still under development. Treasury encourages recipients to
make their data directly available through their own websites. Tier 1 recipients, States,
territories, and metropolitan cities and counties with a population greater than 250,000,
are reminded that they need to post the Recovery Plan on their public website by the
date the report is transmitted to Treasury.
1.25. What reporting is required if no SLFRF funding was used for the activities covered
by the Required Performance Indicators noted in Part 2 C.2. of the Reporting
Guidance related to the Recovery Plan?
A recipient only needs to report on mandatory performance indicators if funds were used
for that purpose / Expenditure Category.
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Revision Log
Version Date Published Summary of changes
1.0 January 7, 2022 Initial publication
1.1 January 24, 2022 • Added language around use of “No Projects Available”
• Updated language around bulk uploads, including edits to
Appendix B
2.0 April 1, 2022 • Updated to reflect changes to the final rule
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