U.S. Department of the Treasury, State and Local Fiscal Recovery Funds: "NEU Quick Reference Guide"

Summary

A Treasury quick reference guide for non-entitlement units of local government (NEUs) receiving State and Local Fiscal Recovery Funds. It explains that NEUs submit Project and Expenditure Reports quarterly or annually depending on the size of their allocation, must keep reporting until award closeout, and must have a Unique Entity Identifier (UEI) in SAM.gov. The guide states that all funds must be obligated by December 31, 2024 and expended by December 31, 2026, except Surface Transportation or Title I projects, which must be expended by September 30, 2026. NEUs whose total award is at or below $10 million and whose other Federal award funds expended are less than $750,000 may be eligible for the Alternative Compliance Examination Engagement (ACEE) Report.

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                  State and Local Fiscal Recovery Funds
       Non-entitlement Units of Government Quick Reference Guide
This reference guide offers resources that may assist non-entitlement units of local government
(NEUs) recipients of the State and Local Fiscal Recovery Funds (SLFRF) Program.

                                         SLFRF Reporting Requirements
NEUs must submit Project and Expenditure Reports quarterly or annually to the U.S.
Department of the Treasury (Treasury), depending on the size of their SLFRF allocation. Set out
below is an overview of the reporting requirements, and recipients are encouraged to review
the full Compliance and Reporting Guidance for the SLFRF program. The reports help to
determine recipient compliance with the terms and conditions of the SLFRF award, including
regarding whether funds were used for their intended purposes. In addition, the reports assist
Treasury in assessing the effectiveness of the program and making informed policy decisions.
Please note that:
    1. Treasury encourages NEUs to include as much detail as possible in their reporting,
       particularly as it relates to claiming the standard allowance and reporting how recipients
       used funds under the revenue loss eligible use category for EC 6.1 projects;
    2. NEUs are required to satisfy the SLFRF reporting requirements and continue to report,
       regardless of how much they have expended, until award closeout occurs;
    3. In accordance with the SLFRF Financial Assistance Agreement, all recipients, including
       NEUs, and their subrecipients are required to have an assigned Unique Entity Identifier
       (UEI) in SAM.gov for the duration of the period of performance of the SLFRF award.
       Please note that the revenue loss eligible use category does not include subawards. For
       more information, see FAQ #13.14.

                                         Project and Expenditure Report
        Contents            • Types of funded projects
                            • Financial data
                            • Information on contracts, grants, and subawards equal to or greater
                              than $50,000
                            • Details on required information are described in Part 2, Section B of
                              the Compliance and Reporting Guidance – State and Local Fiscal
                              Recovery Funds.
    Frequency and           • Quarterly or annually, even if all funds have been expended or the
   Submission Date            recipient has yet to expend funds
                            • Beginning January 31, 2022, and quarterly thereafter or beginning
                              April 30, 2022, and then annually thereafter




State and Local Fiscal Recovery Funds:
NEU Quick Reference Guide                                                                          NEUs
                                             SLFRF at a Glance
For those new to the SLFRF program, Treasury recommends watching the 2022 Final Rule
Webinar and the 2023 Interim Final Rule Webinar or referring to the Quick Reference Guide to
understand the program requirements.

For additional information and resources, please review the materials listed below:
    1.   The SLFRF Overview of the 2022 Final Rule;
    2.   The Overview of the 2023 Interim Final Rule;
    3.   Treasury’s page on Recipient Compliance and Reporting Responsibilities; and
    4.   Self-Service Resources.

All SLFRF funds must be obligated by December 31, 2024. The four existing eligible uses described in
the 2022 Final Rule, including the revenue loss eligible use category, and the new emergency relief
from natural disasters eligible use described in the 2023 Interim Final Rule, are subject to the same
administration requirements and the expenditure deadline of December 31, 2026. Funds used for
Surface Transportation or Title I projects must be expended by September 30, 2026, which is earlier
than the December 31, 2026, expenditure deadline associated with the other eligible uses. Please
see page 43 of the Overview of the 2022 Final Rule and page 65021 of the 2023 Interim Final Rule.

            Obligations                         Funds must be obligated by December 31, 2024
            deadlines
                                         Funds for Title I and Surface
            Expenditures                                                   Funds for other eligible
                                         Transportation Projects must
                                                                           uses must be expended
             deadlines                   be expended by September
                                                                           by December 31, 2026
                                                  30, 2026

For information about the Uniform Guidance requirements, including procurement
requirements for NEUs, please see Section 13 of the 2022 Final Rule FAQs. Treasury recognizes
that many NEUs may expend $750,000 or more in Federal awards during their fiscal year and newly
be required to complete a Single Audit or a Program-Specific Audit. Please note that NEUs whose
total SLFRF award is at or below $10 million and other Federal award funds expended during the
fiscal year are less than $750,000 may be eligible to follow the Alternative Compliance Examination
Engagement (ACEE) Report. More information about the ACEE process is forthcoming.
For resources to help NEUs meet SLFRF reporting requirements, please see this 20-minute
webinar providing step-by-step instructions on how to complete the reporting requirements related
to the revenue loss eligible use category. Refer also to page 15 of the Compliance and Reporting
Guidance for more information.
To evaluate whether a specific use is an eligible use of SLFRF funds, consider which of the
eligible use categories the use may fall into. As a reminder, there are four eligible use categories
described in the 2022 Final Rule and three additional eligible use categories outlined in the 2023
Interim Final Rule, for a total of seven eligible use categories. For the four existing eligible use
categories, recipients should refer to the 2022 Final Rule and the Overview of the 2022 Final Rule,
which provides a summary of each category, as well as the 2022 Final Rule FAQs. For the three new
eligible uses, recipients should consult the 2023 Interim Final Rule and the Overview of the 2023
Interim Final Rule.

State and Local Fiscal Recovery Funds:
NEU Quick Reference Guide                                                                             NEUs


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