U.S. Department of the Treasury, State and Local Fiscal Recovery Funds: "October 2022 Project and Expenditure Report User Guide"
Summary
A user guide from the U.S. Department of the Treasury for submitting Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Project and Expenditure reports through Treasury's Portal for the October 2022 submission deadline. It supplements the Compliance and Reporting Guidance and covers project, subrecipient, subaward and expenditure data. Recipients may enter data manually or by bulk upload for the Project Overview, Subrecipients/Beneficiaries/Contractors, Subawards/Direct Payments, Expenditures and Tax Offset Provision modules; templates download in .xls format and must be converted to .csv. A question-and-answer section reminds states, territories, and metropolitan cities and counties with a population greater than 250,000 to post the Recovery Plan on a public website. The revision log ends with version 4.0 of September 30, 2022.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
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“U.S. Department of the Treasury, State and Local Fiscal Recovery Funds: ‘October 2022 Project and Expenditure Report User Guide.’”
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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
User Guide: Treasury’s Portal for Recipient Reporting
August
January 9, XXX
XX, 2021
2022
October 12, 2022
Version:
Version: 1.0
1.0
Version 1
Version: 4
OMB Control Number: 1505-0271
OMB Expiration Date: 04/30/2025
PAPERWORK REDUCTION ACT NOTICE
The information collected will be used for the U.S. Government to process requests for
support. The estimated burden associated with this collection of information is 6 hours per
response. Comments concerning the accuracy of this burden estimate and suggestions
for reducing this burden should be directed to the Office of Privacy, Transparency and
Records, Department of the Treasury, 1500 Pennsylvania Ave., N.W., Washington, D.C.
20220. DO NOT send the form to this address. An agency may not conduct or sponsor,
and a person is not required to respond to, a collection of information unless it displays a
valid control number assigned by OMB.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 1
Table of Contents
Section I. Reporting Basics .............................................................................................. 4
Section II. Navigation and Logistics .................................................................................. 7
Section III. Reporting Requirements .................................................................................14
Section IV. Project and Expenditure Report .....................................................................19
Section V. Editing and Revising Your Data ......................................................................72
Appendix A – Designating SLFRF Points of Contact by SLFRF Account Administrators.75
Appendix B – Bulk File Upload Overview..............................................................................82
Appendix C – Expenditure Categories and Template Mapping .........................................101
Appendix D – SLFRF Expenditure Category Programmatic Data and Other Information105
Appendix E - Expenditure Categories .................................................................................123
Appendix F – List of Sectors ................................................................................................128
Appendix G – Project Demographic Distribution Information ...........................................129
Appendix H – Capital Expenditures for Non-Infrastructure Projects ................................132
Appendix I – Projects 5.19-5.21 – Broadband Infrastructure Data Template ....................134
Appendix J – Frequently Asked Questions .........................................................................135
List of Figures
Figure II - 1 Landing Page .......................................................................................................... 7
Figure II - 2 Navigation Bar ........................................................................................................ 8
Figure II - 3 Introduction and Bulk Upload .................................................................................. 9
Figure II - 4 Sample Bulk Upload Icon ........................................................................................ 9
Figure II - 5 Successful Bulk Upload Template ..........................................................................10
Figure II - 6 Blank Required Data Error .....................................................................................10
Figure II - 7 Invalid Data Error ...................................................................................................11
Figure II - 8 Duplicate Data Error ..............................................................................................11
Figure II - 9 Non-Existent Reference Error ................................................................................12
Figure II - 10 Manual Validation Text Box..................................................................................12
Figure II - 11 Unsubmit..............................................................................................................13
Figure III - 1 Relationship between Expenditure Categories and Multiple Projects ....................17
Figure IV - 1 Recipient Information ............................................................................................20
Figure IV - 2 Point of Contact List..............................................................................................20
Figure IV - 3 Budget Approval and Obligation ...........................................................................21
Figure IV - 4 SAM.gov question ................................................................................................21
Figure IV - 5 Additional SAM.gov questions (1) .........................................................................22
Figure IV - 6 Additional SAM.gov questions (2) .........................................................................22
Figure IV - 7 Record of Highest Paid Officer .............................................................................23
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Project and Expenditure Report User Guide 2
Figure IV - 8 No Projects Available Option ................................................................................24
Figure IV - 9 My Projects Screen Example ................................................................................26
Figure IV - 10 Project and Expenditure Category Group Screen ...............................................26
Figure IV - 11 Project Expenditure Category .............................................................................27
Figure IV - 12 Bulk Upload for EC 1.1 .......................................................................................27
Figure IV - 13 Project Entry Screen ...........................................................................................29
Figure IV - 14 Update Previously Reported Projects .................................................................30
Figure IV - 15 Manual Entry for EC 3.1 .....................................................................................31
Figure IV - 16 Programmatic Data for EC 3.1 ............................................................................31
Figure IV - 17 Project Demographic Distribution Questions .......................................................32
Figure IV - 18 Public Health - Negative Economic Impact Questions ........................................33
Figure IV - 19 Capital Expenditure Questions ...........................................................................33
Figure IV - 20 Evidence-based questions ..................................................................................34
Figure IV - 21 Premium Pay Additional Questions .....................................................................34
Figure IV - 22 Programmatic Data for Infrastructure Projects EC 5.1 - 5.18 ..............................36
Figure IV - 23 EC 5.19 - 5.21 Programmatic Data .....................................................................40
Figure IV - 24 Broadband Location Bulk Upload........................................................................41
Figure IV - 25 Additional Questions if Response to David Bacon Certification is "No" ...............43
Figure IV - 26 Additional Questions if Response to Certifications of Labor Agreements is "No" 44
Figure IV - 27 Additional Certification Question .........................................................................44
Figure IV - 28 Revenue Replacement Screen - Electing Standard Allowance ...........................46
Figure IV - 29 Revenue Loss Using Formula .............................................................................47
Figure IV - 30 Edit and Delete Project Screen ...........................................................................50
Figure IV - 31 Subrecipient/Beneficiaries Bulk Upload Icon .......................................................52
Figure IV - 32 Manually Create a Subrecipient or Beneficiary ...................................................53
Figure IV - 33 Sam.gov Questions for Subrecipients, Contractors or Beneficiaries ...................53
Figure IV - 34 Additional SAM.gov questions for Subrecipients, Contractors, and Beneficiaries 54
Figure IV - 35 Five Highest Paid Officers for Subrecipients, Contractors or Beneficiaries .........54
Figure IV - 36 Subrecipients or Beneficiaries Entered ...............................................................54
Figure IV - 37 Subaward Bulk Upload (1) ..................................................................................55
Figure IV - 38 Subaward Bulk Upload (2) ..................................................................................55
Figure IV - 39 Subaward Reporting ...........................................................................................56
Figure IV - 40 Subaward Entered ..............................................................................................57
Figure IV - 41 Expenditures > $50,000 ......................................................................................58
Figure IV - 42 Aggregated Expenditures for Awards Less than $50,000 ...................................59
Figure IV - 43 Payments to Individuals ......................................................................................60
Figure IV - 44 Tax Offset Provision Screen ...............................................................................62
Figure IV - 45 Revenue-Reducing Covered Changes................................................................63
Figure IV - 46 Baseline Revenue and De Minimis Threshold.....................................................64
Figure IV - 47 Actual Tax Revenue and Reduction in Net Tax Revenue ...................................65
Figure IV - 48 Revenue-increasing Covered Changes and Covered Spending Cuts .................68
Figure IV - 49 Revenue Reduction Cap .....................................................................................69
Figure IV - 50 Project Overview Status with Errors....................................................................69
Figure IV - 51 Project Overview Status with No Errors ..............................................................70
Figure IV - 52 Official Certification .............................................................................................70
Figure IV - 53 Submission Verification ......................................................................................70
Figure IV - 54 Submission Verification with Additional Language ..............................................71
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Project and Expenditure Report User Guide 3
Figure V- 1 Official Certification .................................................................................................72
Figure V- 2 Edit Project Window ...............................................................................................72
Figure V- 3 Edit Subrecipient Information ..................................................................................73
Figure A - 1 State, Local and Tribal Support Landing Page .......................................................75
Figure A - 2 My Compliance Reports ........................................................................................76
Figure A - 3 Account .................................................................................................................76
Figure A - 4 Account Name .......................................................................................................76
Figure A - 5 Landing Page ........................................................................................................77
Figure A - 6 Certification ...........................................................................................................77
Figure A - 7 Official Certification of Authorization ......................................................................78
Figure A - 8 Designation Form ..................................................................................................78
Figure A - 9 Designation of Account Administrator, Point of Contact of Reporting and Authorized
Representative for Reporting ....................................................................................................78
Figure A - 10 Designation Form ................................................................................................80
Figure B - 1 Bulk Upload Pop Up ..............................................................................................84
Figure B - 2 File Upload Message .............................................................................................84
Figure B - 3 File Added to Bulk Upload Portal ...........................................................................84
Figure B - 4 Listing of Bulk Upload Errors .................................................................................85
Figure B - 5 Bulk Upload Creation .............................................................................................85
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 October 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 took
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, along with the Final Rule FAQs, 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 SLFRF@treasury.gov.
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Project and Expenditure Report User Guide 4
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 at least one individual to each of 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
user roles as needed over the award period. Treasury recommends that the Account
Administrator identify an additional individual to serve as the Account Administrator to
provide continuity in the event of staff changes, vacations, or other absences.
• 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. The recipient is able to designate more than one individual
as a Point of Contact for Reporting.
• 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/
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 5
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.
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 at least one individual for all three roles.
• Multiple individuals can be designated for each role.
• 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 instructions, 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 SLFRF@treasury.gov for additional information on procedures for registering an
account.
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Project and Expenditure Report User Guide 6
Section I. Navigation and Logistics
a) Login to Landing Page and Portal Navigation
After logging into Treasury’s Portal, the landing page (see Error! Reference source not
found.) will appear listing Treasury’s Office of Recovery Programs-administered program(s) for
which your organization may be eligible.
Figure II - 1 Landing Page
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 Expenditure 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 II - 2) on the left of Treasury’s Portal will allow you to freely
move between screens.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 7
Figure II - 2 Navigation Bar
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 information in a Treasury
approved process and format.
Bulk File Upload Files
Recipients can use the bulk upload function to provide required information in the modules
listed here:
• Project Overview
• Subrecipients/Beneficiaries/Contractors
• Subawards/Direct Payments
• Expenditures
• Tax Offset Provision
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/Bulk Templates” screen (see Figure II - 3).
Modules accepting bulk upload files are clearly marked in Treasury’s Portal and identified in
later sections of this user guide. The individual templates are available from relevant
screens throughout the portal (see Figure II-4).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 8
Figure II - 3 Introduction and Bulk Upload
Figure II - 4 Sample Bulk Upload Icon
Please see Appendix B – Bulk File Upload Overview for complete guidance on using this
important function.
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 9
upload (see Figure II - 5). Refer to Appendix B for additional instructions to submit bulk
upload files.
Figure II - 5 Successful Bulk Upload Template
Treasury’s Portal will reject the file if an incorrect template, data format, or file format other
than .csv is used for upload. 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 II - 6).
Figure II - 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 II - 7).
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Project and Expenditure Report User Guide 10
Figure II - 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 II - 8).
Figure II - 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 II - 9).
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Project and Expenditure Report User Guide 11
Figure II - 9 Non-Existent Reference Error
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 II - 10) can be expanded by clicking and dragging the icon in the
bottom-right corner.
Figure II - 10 Manual Validation Text Box
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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 Treasury’s
Portal by selecting the Unsubmit button. Recipients may unsubmit, then resubmit,
their Project and Expenditure Report any time before the reporting deadline (see
Figure II - 11).
Figure II - 11 Unsubmit
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Project and Expenditure Report User Guide 13
Section II. 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, and By August 31, By January 31, By August 31,
metropolitan cities and 2021, or 60 days 2022, and then 2021, or 60 days
counties with a population that after receiving the last day of the after receiving
1 exceeds 250,000 residents funding if funding month after the funding, and
was received by end of each annually
October 15, with quarter thereafter thereafter by July
expenditures by 31
Metropolitan cities and category. Note: NEUs were
counties with a population not required to
2 below 250,000 residents that Note: NEUs were submit a Project
are allocated more than $10 not required to and Expenditure
million in SLFRF funding, and submit an Interim Report on January
NEUs that are allocated more Report 31, 2022. The
than $10 million in SLFRF first reporting date
funding for NEUs was
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 are 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 Expenditure Report User Guide 14
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 completed their first quarterly reporting in the April 2022 cycle, their first
Project and Expenditure Report covered the period from March 3, 2021 to March 31, 2022 and
was required to 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 covered the period from March 3,
2021 to March 31, 2022 and was required to 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.
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Project and Expenditure Report User Guide 15
• 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
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 Categories, 1 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. These terms are defined as:
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 Please note that 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 Expenditure Report User Guide 16
• 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 III - 1 depicts the relationship between EC and multiple projects.
Figure III - 1 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 EC. While all ECs require
entry of a baseline set of details, additional fields will appear in this module and in others
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Project and Expenditure Report User Guide 17
depending on program requirements as described in the Reporting 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)
Expenditures 2 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 entered 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 entered 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.
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Section III. 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) Tax Offset Provision
i) 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 Profile 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. The
Recipient Profile information for States, U.S. territories, counties, metro cities, and Tribal
governments will be pre-populated from the SLFRF Application file. The 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 IV – 1).
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 IV - 2).
3) Refer to the instructions in Appendix A if there are updates are associated with reporting
roles or contact SLFRF@treasury.gov.
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Figure IV - 1 Recipient Information
Figure IV - 2 Point of Contact List
4) If changes are needed to the information displayed on the screen, use the textbox (see
Figure IV - 1).
5) For States and U.S territories, fiscal year end information previously reported will be
displayed in the Recipient Profile, if applicable (see Figure IV-1).
• If you selected “No” to electing the standard allowance in the Revenue
Replacement section of Treasury’s Portal, the “Base Year Fiscal Year End Date”
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information provided in the Revenue Replacement screen will display in the
Recipient Profile. No additional data entry is required.
• If you selected “Yes” in the Revenue Replacement section, enter the fiscal year
end date for your jurisdiction in the Recipient Profile screen.
6) 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 IV - 3):
• 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.
Figure IV - 3 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.
7) Complete the SAM.gov Registration and Executive Compensation information.
a. Use the picklist (see Figure IV - 4) to confirm your entity’s SAM.gov status and
Executive Compensation reporting eligibility questions.
Figure IV - 4 SAM.gov question
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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 IV - 5).
Figure IV - 5 Additional SAM.gov questions (1)
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 IV - 6). If the answer is “No” to any of these two questions, move on to step 7
below.
Figure IV - 6 Additional SAM.gov questions (2)
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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 IV - 7) 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 IV - 7 Record of Highest Paid Officer
8) 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.
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 IV - 8):
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.
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Figure IV - 8 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
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.
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2) Project Overview Screen Layout
On the Project Overview Screen, recipients can view previously established projects and enter
new projects (see Figure IV - 9). The screen displays the total number of projects. The screen
also displays the following for each project entered: project name, recipient project ID, total
obligations, total expenditures, expenditure category, project status, obligation 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 Obligations Status and Expenditure Status, this status
indicates that at least one subaward or expenditure entry has been made. The Project Status
icon is also used to reopen the project record and/or edit the project’s data fields.
For Project Status, the yellow pencil icon indicates certain required fields have not been
answered and require confirmation. For Obligations 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 Obligations Status and Expenditure Status, this indicates that no subaward or
expenditure entries have been made.
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.
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Figure IV - 9 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 IV - 10 through 14). To view all of the
ECs, scrolling may be necessary.
Figure IV - 10 Project and Expenditure Category Group Screen
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Figure IV - 11 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 IV - 12). If you are entering the information manually, go to step 3.
Figure IV - 12 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
• Cancelled
Note: selecting Cancelled will display a text field to enter the reason for cancelling
the project. If you are selecting to cancel a previously reported project, please be
aware that you will need to revise the project’s total cumulative obligations, and total
cumulative expenditures to $0.00, and make corresponding adjustments to any
subawards or expenditures associated to that project.
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”.
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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 1,000 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). For broadband projects, the project description should
also include a complete list of counties where households, businesses, and community
anchor institutions that are to be served by the broadband project are located.
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 IV - 13 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, if additional programmatic
data is needed, the Project Overview screen will show a yellow pencil icon. Recipients must
validate all the previously reported entries to ascertain that they properly reflect the Expenditure
Categories aligned with the final rule and the project aligned to them (refer to Appendix E).
Please note Treasury’s portal will not accept submissions unless all project entries reflect
Expenditure Categories aligned with the final rule. Recipients should:
1) Click on the project icon on the Project Profile screen.
2) Once the project information displays, confirm the information on the screen, including
the Project Expenditure Category Status and the Project Expenditure Category.
3) Provide answers to the programmatic data relevant to the EC, if applicable.
4) Click Confirm Project (see Figure IV - 14).
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Figure IV - 14 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 IV - 15)
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
IV - 16)
3) Provide answers to the Public Health and Negative Economic Impact questions (see
Figure IV - 16)
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4) Populate the programmatic data field for “Number of government FTEs responding to
COVID-19 supported under this authority” (see Figure IV - 16).
5) Once all of the above information is entered, click Add Project.
6) Click the Next button to proceed to the following screen.
Figure IV - 15 Manual Entry for EC 3.1
Figure IV - 16 Programmatic Data for EC 3.1
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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:
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 IV - 17):
• 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 IV - 17 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 IV - 18)
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
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and reasonably proportional in the Project and Expenditure Report.
Figure IV - 18 Public Health - Negative Economic Impact Questions
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
IV - 19):
• 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 was required starting with
the July 2022 reporting.)
• For projects with total expected cost of the capital expenditures of over $10 million,
provide labor reporting as outlined for infrastructure projects on pages 24, 26, and 27
of the Reporting Guidance. (These fields were required starting with the July 2022
reporting.)
Figure IV - 19 Capital Expenditure Questions
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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 IV-20.
• 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 IV - 20 Evidence-based questions
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 IV - 21:
• 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 IV - 21 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
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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
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
• 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.
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6) Infrastructure Projects Programmatic Data (EC 5): Programmatic data is requested for
Infrastructure projects in addition to data uploaded by bulk template.
a. For Water and sewer projects (EC 5.1-5.18): Recipients will provide information
associated with water and sewer projects (see Figure IV - 22), 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
• 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 IV - 22 Programmatic Data for Infrastructure Projects EC 5.1 - 5.18
b. Broadband (EC 5.19-5.21): Recipients will provide information associated with
broadband projects according to the guidance outlined below. Beginning with the July
2022 reporting period, recipients are required to provide planned information, even if the
project is marked as “Not Started.” Recipients are required to provide actual information
once the project is fully completed; fields that capture actual information will otherwise
be optional until the project is fully completed. Recipients should consider this guidance
when entering the following data (see Figure IV - 23):
Overall Project Information
Recipients must provide information for these projects, regardless of whether the project has
started. In the “Project Description” narrative section, as referenced above, recipients
should provide additional information regarding the broadband project, including:
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1. A complete list of counties where households, businesses, and community anchor
institutions that are to be served by the broadband project are located.
The geographic information provided in the Project Description in the form of a list of
counties, in conjunction with other data regarding the broadband project such as
subrecipient information, may be used by Treasury to review broadband projects to
ensure that funds are spent on eligible uses consistent with the final rule.
2. Projected/actual construction start date
3. Projected/actual initiation of operations date
4. Is the project designed to, upon completion, reliably meet or exceed symmetrical 100
Mbps download and upload speeds?
• If the project is not designed to reliably meet or exceed symmetrical 100
Mbps download and upload speeds, explain why not, and
• Confirm that the project is designed to, upon completion, reliably 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.
5. Is the project designed to provide service to households?
If yes, confirm that the service provider for the project participates, or will
upon completion of the project, either participate in the Federal
Communications Commission (FCC) Affordable Connectivity Program (ACP)
or otherwise provide access to a broad-based affordability program that
provides benefits to households commensurate with those provided under the
ACP to low-income consumers in the proposed service area of the
broadband infrastructure.
Detailed Project Information: Planned versus Actual
Planned: Recipients will provide detailed planned information associated with broadband
projects even if the project is “Not Started.”
Actual: Recipients will provide detailed actual information associated with broadband
projects when the project is completed. When the “Status of Completion” field is marked
with a status other than “Completed”, the actuals are optional.
Broadband Project Design Details: For each project, the recipient will provide the
following information related to the design of the project: (6) the technology types
planned and used, (7) the total miles of fiber deployed, (8) the total number of funded
locations served by speed (pre-SLFRF investment), (9) the total number of funded
location served by speed (post-SLFRF investment), and (10) the total number of funded
locations served by type.
6. Broadband Project Technology Type: select all technology types that apply from the
following list (“Fiber”, “Coaxial Cable”, “Terrestrial Fixed Wireless”, “Other”)
If Technology Type is “Other,” specify what other types of technologies are
being used in the buildout to locations covered by this project
7. Total Miles of Fiber Deployed: provide the number representing the total miles of
fiber the project is designed to deploy or has deployed
8. Total Number of Funded Locations Served by Speed (pre-SLFRF investment):
provide the number of locations the project is designed to serve in the fields listed
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below. A location is defined as a business or residential location at which fixed mass
market broadband Internet access service is, or can be, installed. 3
Total number of funded locations served
Total number of funded locations served receiving below 25/3 Mbps (pre-
SLFRF Investment)
Total number of funded locations served receiving 25/3 Mbps or greater but
less than 100/20 Mbps (pre-SLFRF Investment)
If the sum of the two items in (8), total locations receiving below 25/3 Mbps and total
locations receiving 25/3 Mbps or greater but less than 100/20 Mbps is not equal to
the number provided for the total number of funded locations to be served by the
project, explain in the text box provided.
9. Project Design Buildout Speeds: provide the following information related to the
planned buildout standards for speeds that will be provided as a result of the project
receiving SLFRF investment.
• Total Number of Funded Locations by Speed (post-SLFRF investment):
provide the number of locations the project is designed to serve and actually
served in the fields listed below.
a. Total number of funded locations receiving minimum 100/100 Mbps
b. Total number of funded locations receiving minimum 100/20 Mbps and
scalable to minimum 100/100 Mbps
• Provide the sum of the three speed categories above that will be available
following the SLFRF investment (9). The sum of the counts provided in (9)
should equal the total number of locations provided above.
10. Total Number of Funded Locations by Type 4: provide information about the locations
the project is designed to serve, including by the following location types:
a. Residential
a. Total Housing Units
b. Business
c. Community Anchor Institution
The sum of the counts provided in (10) should equal the total number of locations
provided above. If the sum of Residential locations, Business locations, and
Community Anchor Institution locations is not equal to the number provided for the
total number of funded locations to be served by the project, please explain in the
text box provided.
Treasury has determined location type categories according to guidance issued by the FCC in
Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data
Program. Each location should be classified as one of three types: Residential, Business, or
3 Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data Program, WC
Docket Nos. 19‐195, 11‐10, Third Report and Order, 36 FCC Rcd 1126, 1175 para. 126 (2021); 47 U.S.C.
§641(1) and 47 CFR § 8.1(b).
4
See Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data Program,
WC Docket Nos. 19‐195, 11‐10, Third Report and Order, 36 FCC Rcd 1126, 1175 para. 126 (2021).
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Project and Expenditure Report User Guide 38
Community Anchor Institution. Please note that beginning October 2022 recipients will also
capture each location as a unique latitude/longitude point.
Definitions to be used for classifying each location by type, as well as the definition for Housing
Unit, can be found below.
• Residential Location: A residential location is defined by the FCC as a location that is or
contains “housing units” or “group quarters” based on the U.S. Census Bureau’s
definition of these terms. 5 For all locations identified as “residential,” the Recipient must
also document the total number of “housing units” at that location.
• Housing Unit: A housing unit is defined by the Census Bureau as a house, an apartment,
a mobile home, a group of rooms, or a single room that is occupied (or if vacant, is
intended for occupancy) as separate living quarters. Separate living quarters are those
in which the occupants live and eat separately from any other persons in the building
and which have direct access from the outside of the building or through a common hall.
Multiple housing units in a single structure at a single street address or latitude/longitude
point, such as apartment buildings, must be reported in a single record. Recipients
should include the number of units of the building in the Number of Housing Units field.
Please note that beginning October 2022, recipients will be required to provide
latitude/longitude information that conforms with location information in the FCC’s
Broadband Serviceable Location Fabric (Fabric) 6 and should report multiple housing
units in a single structure in a single record with a single latitude/longitude consistent
with the data in the Fabric.
While the Census Bureau does not classify group quarters, such as college dormitories,
as housing units, the FCC has determined to include group quarters in the definition of
residential structures, which is a departure from the previously-used definitions, because
they believe this will be more consistent with the intention of the Broadband DATA Act. 7
Further guidance can be found at FCC.gov/BroadbandData/Resources.
• Business Location: A business location is defined as a non-residential structure on a
property without residential locations that would expect to demand internet access
services. 8 Recipients should only report the locations of businesses that they would
expect to demand mass market broadband Internet access service, which typically are
small businesses. Recipients should not report the locations of larger businesses that
purchase or would be expected to purchase dedicated high-capacity transmission
services, such as business data services (also known as special access).
5
See Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data Program,
WC Docket Nos. 19‐195, 11‐10, Third Report and Order, 36 FCC Rcd 1126, 1175 para. 127 (2021)(Third
Report and Order).
6
Information on the Fabric, including how to access the locations data in it, is available at:
FCC.gov/BroadbandData
7
Third Report and Order, 36 FCC Rcd 1126, 1175 para. 127.
8
See Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data Program,
WC Docket Nos. 19‐195, 11‐10, Third Report and Order, 36 FCC Rcd 1126, 1175 para. 128 (2021).
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Project and Expenditure Report User Guide 39
For purposes of deciding what business locations “count,” recipients should consider the
nature of the service offered to the location. A “small business” would typically subscribe
to mass market “best efforts” broadband Internet access service. 9 This does not mean
the business actually is subscribing to this service, but rather this is a location where the
carrier is commercially offering mass market broadband Internet access service to end
users and would provide this type of service if the customer requested it, with no
charges or delays attributable to the extension of the network of the provider. This
includes the initiation of fixed broadband internet access service through routine
installation that can be completed not later than 10 business days after the date on
which the service request is submitted. 10
• Community Anchor Institution: A community anchor institution means an entity, such as
a school, library, health clinic, health center, hospital or other medical provider, public
safety entity, institution of higher education, public housing organization, 11 or community
support organization that facilitates greater use of broadband service by vulnerable
populations, including, but not limited to, low-income individuals, unemployed
individuals, children, the incarcerated, and aged individuals.
Figure IV - 23 EC 5.19 - 5.21 Programmatic Data
9
See Wireline Competition Bureau Provides Guidance to Carriers Receiving Connect America Fund
Support Regarding Their Broadband Location Reporting Obligations, Docket No 10-90, 31 FCC Rcd
12900, para. 55 (2016).
10 See 47 CFR 1.7001(a)(17).
11
This term is used broadly and includes any public housing agency, HUD-assisted housing organizations
or Tribal housing organization.
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Project and Expenditure Report User Guide 40
Location by Location Project Information (Figure IV - 24)
Figure IV - 24 Broadband Location Bulk Upload
For projects with the status “Complete”, the following location-specific data is required for each
project in the format described below. For each location served by a project, the recipient must
collect from the subrecipient and submit the following information to Treasury using the
predetermined file format on the SLFRF website that includes the following information (see
Appendix I for further details on these fields). The predetermined file format also requests
project-level data be provided at the top of the file; project-level information provided in this file
should match the information provided in the portal.
• Project Name
• Project identification number
• (Once available) the corresponding Fabric ID from the FCC Broadband Serviceable
Location Fabric for the location
• Latitude/longitude at the structure where service will be installed
o Process for Capturing Latitude/Longitude Data: The highly preferred and
Treasury-encouraged method for generating latitude/longitude data for each
location to which service is to be installed is through the use of a
commercially available GPS-encoded device physically present at the
location. More guidance regarding this preferred method, Geolocation with
GPS in the Field, can be found in Geolocation Methods.
The latitude/longitude data for each location to which service is designed to
be installed should be situated at the structure that is the broadband
serviceable location.
• Technology used to offer service at the location:
o Fiber
o Coaxial Cable
o Fixed Wireless
o Other
If “Other”, provide additional detail on the technology used to offer
service at the location
• Location Type
o Residential
If Residential, Number of Housing Units
o Business
o Community anchor institution
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• Speed tier at the location pre-SLFRF investment
o Below 25/3 Mbps
o 25/3 Mbps or greater but less than 100/20 Mbps
• Speed and latency at the location post-SLFRF investment
o Maximum download speed offered/advertised
o Maximum download speed delivered
o Maximum upload speed offered/advertised
o Maximum upload speed delivered
o Latency
Speed and Latency
To ensure broadband infrastructure investments meet current and future cases and to
promote consistency across federal agencies, Treasury adopts the compliance
standards and testing protocols for speed and latency established and used by the
Commission in multiple contexts, including the Connect America Fund and the Rural
Digital Opportunity Fund. 12 In order to demonstrate continued compliance with these
standards, subgrantees must perform speed and latency tests from the customer
premises of an active subscriber to a remote test server at an end-point consistent with
the requirements for a Commission-designated IXP. 13
In addition, 95 percent of latency measurements during testing windows must fall at or
below 100 milliseconds round-trip time. 14 This approach ensures a connection that
supports reasonably foreseeable real-time applications. In the limited circumstance
where even a fiber deployment cannot achieve this latency threshold (for example in a
remote territory), Treasury may expand the latency threshold for specific broadband
infrastructure investments at the request of a recipient.
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 IV - 25):
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
12 See, e.g., Connect America Fund, WC Docket No. 10-90, Order, 33 FCC Rcd 6509 (WCB/WTB/OET
2018) (Performance Measures Order); Connect America Fund, Order on Reconsideration, WC Docket
No. 10-90, 34 FCC Rcd 10109 (2019) (Performance Measures Reconsideration Order).
13 See Performance Measures Reconsideration Order, 34 FCC Rcd at 10114-16, paras. 17-19.
14 See id., 34 FCC Rcd at 6527-28, para. 50.
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Project and Expenditure Report User Guide 42
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. 15
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.
Figure IV - 25 Additional Questions if Response to David Bacon Certification is "No"
b. Certification of Labor Agreements (Figure IV - 26):
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
15 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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Project and Expenditure Report User Guide 43
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.
Figure IV - 26 Additional Questions if Response to Certifications of Labor Agreements is "No"
c. Note whether the project prioritizes local hires (see Figure IV - 27).
d. Note whether the project has a Community Benefit Agreement, with a description of
any such agreement (see Figure IV - 27).
Figure IV - 27 Additional Certification Question
8) Revenue Replacement: Information previously provided as part of prior reporting will display
in this screen. Recipients must enter information in the required revenue replacement
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Project and Expenditure Report User Guide 44
fields prior to submission of the Project and Expenditure Report, even if they have no
projects to report.
As outlined in the final rule, recipients had the option to make a one-time election 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 were asked to make this election
during the April 2022 reporting deadline.
Based on recipient feedback and in anticipation of additional questions related to the
revenue loss election, Treasury has decided to keep this portion of the reporting portal
open for recipients in upcoming reporting cycles, which will permit recipients to
update their prior revenue loss election, as appropriate. Upon update, the prior
revenue loss election will be superseded. Treasury expects to keep this portion of the
reporting portal open through the April 2023 reporting period in order to provide an
opportunity for annual reporters to take advantage of this flexibility. Recipients continue to
be required to employ a consistent methodology across the period of performance (i.e.,
choose either the standard allowance or the regular formula), and may not elect one
approach for certain reporting years and the other approach for different reporting years.
Standard Allowance
For recipients electing the “Standard Allowance”, Treasury will presume that up to $10
million in revenue, not to exceed the award allocation, 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. Note: Recipients who answered “Yes” or “No” for the Standard Allowance
election in prior reporting cycles will have their prior answers displayed in their October 2022
Project and Expenditure Reports, and it will be editable. Recipients who want to maintain
their current election need not make any changes. However, if a recipient previously elected
to calculate revenue loss or elected the standard allowance but would like to update that
election, Treasury’s Portal will allow recipients to supersede their prior election and instead
take the standard allowance or calculate lost revenue using the formula in the final rule,
respectively. Refer to Figure IV - 28.
The following questions will display in the screen for all recipients, including those with total
allocations of $10 million or less; as noted, your prior responses will be displayed:
• 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 IV-28. 16
16 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.
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Project and Expenditure Report User Guide 45
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 IV - 28 Revenue Replacement Screen - Electing Standard Allowance
Calculating revenue loss according to the formula
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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Project and Expenditure Report User Guide 46
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 October 2022 reporting period, recipients will complete the revenue loss fields for 2022
if information is available. Recipients will also confirm their Base Year Fiscal Year End Date and
their decision to calculate Actual General Revenue by calendar year or fiscal year.
Please note that Base Year Fiscal Year End Date is the end date of the most recent full fiscal
year prior to the public health emergency (i.e., last full fiscal year before January 27, 2020),
which for many recipients likely will be the fiscal year ending in 2019. Figure IV - 29 provides the
screen recipients will complete.
Figure IV - 29 Revenue Loss Using Formula
Summary Table
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:
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Project and Expenditure Report User Guide 47
Data If Using Standard If not Using Standard
Allowance Allowance
Base Year Revenue N/A Required
Base Fiscal Year End Date N/A Required
Growth Adjustment Used N/A Required
Selection of Calendar Year or Fiscal Year N/A Required
Actual General Revenue 17 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
9) Additional Programmatic Data for Tier 1 Recipients only
Note- These additional programmatic data are required for Tier 1 recipients only: States,
U.S. territories, and metropolitan cities and counties with a population that exceeds 250,000,
all of which are required to submit a Recovery Plan Performance Report.
a. EC 1.11, 2.10
Additional programmatic data is required for EC 1.11, 2.10 that can be provided via bulk
upload file or manual entry. The EC descriptions are as follows:
• EC 1.11 Community Violence Interventions
• EC 2.10 Assistance to Unemployed or Underemployed Workers (e.g., job training,
subsidized employment, employment supports or incentives)
Additional data to provide for EC 1.11, 2.10 is as follows:
• Number of workers enrolled in sectoral job training programs
• Number of workers completing sectoral job training programs
• Number of people participating in summer youth employment programs
b. EC 2.2
Additional programmatic data is required for EC 2.2 that can be provided via bulk upload file
or manual entry. The EC description is as follows:
• EC 2.2 Household Assistance: Rent, Mortgage, and Utility Aid
17 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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Project and Expenditure Report User Guide 48
Additional data to provide for EC 2.2 is as follows:
• Number of households receiving eviction prevention services (including legal
representation)
c. EC 2.11 – 2.14
Additional programmatic data are required for EC 2.11 – 2.14 that can be provided via bulk
upload file or manual entry. The EC descriptions are as follows:
• 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 Healthy Childhood Environments: Early Learning
Additional data to provide for EC 2.11 – 2.14 is as follows:
• Number of children served by childcare and early learning services (pre-school/pre-
K/ages 3-5)
• Number of families served by home visiting
d. EC 2.15 – 2.18
Additional programmatic data are required for EC 2.15 – 2.18 that can be provided via bulk
upload file or manual entry. The EC descriptions are as follows:
• 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
Additional data to provide for EC 2.15 – 2.18 is as follows:
• Number of households receiving eviction prevention services (including legal
representation)
• Number of affordable housing units preserved or developed
e. EC 2.24 – 2.27
Additional programmatic data are required for EC 2.24 – 2.27 that can be provided via bulk
upload file or manual entry. The EC descriptions are as follows:
• 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
Additional data to provide for EC 2.24 – 2.27 is as follows:
• Number of students participating in evidence-based tutoring programs
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f) Edit or delete projects before submission
New 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 IV - 30. 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 IV - 30 Edit and Delete Project Screen
Note: Only new projects created during the current reporting cycle can be deleted. Projects that
have been previously submitted as part of prior reports must be revised or cancelled as shown
in Section V.
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.
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
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• 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: Provide an explanation if the project status is “Cancelled”
• Column H: 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 I: Enter the total dollar value of obligations for this project. If no amounts are
obligated, enter “0”
• Column J: Enter the total dollar value of expenditures for this project. If no
expenditures have been incurred, enter “0”
• Column K: Enter the current period value of obligations. If no new amounts were
obligated, enter “0”
• Column L: Enter the current period value of expenditures. If no expenditures were
incurred during the period, enter “0”
• Column M: 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 N: If yes, what is the total expected cost of the capital expenditure?
• Column O: Enter the capital expenditure type based on list
• Column P: If “Other” was selected in Column O for Capital Expenditure Type, provide
more details
• Column Q: Enter the narrative for the capital expenditure
• Column R: Enter a description of the project
• Column S: Enter the amount of program income earned
• Column T: Enter the amount of program income expended
• Column U: Enter the Project Demographic Distribution Primarily Populations Served
• Column V: If selecting a population needing specification, enter that specific
population
• Column W: Enter the Project Demographic Distribution Secondary Populations
Served, if applicable
• Column X: If selecting a population needing specification, enter that specific
population
• Column Y: Enter the Project Demographic Distribution Additional Populations Served
• Column Z: If selecting a population needing specification, enter that specific
population
• Column AA: Enter a brief description of structure and objectives of assistance
program(s), including public health or negative economic impact experienced
• Column AB: 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 AC: Enter the number of small businesses served (by program if recipient
establishes multiple separate small businesses assistance programs)
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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 and EC 6.2 Non-federal match for other Federal Programs are not required to enter
Subrecipient, Subaward, or Expenditures (for a subaward) information. Please see Final Rule
FAQ 13.14 for more information.
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 IV - 31).
Figure IV - 31 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 Subrecipient, Contractor,
and/or Beneficiary. At least one type must be chosen. Up to three may be specified.
2) Enter the relevant Subrecipient, Beneficiary, or Contractor information in each of the
required fields (see Figure IV - 32). 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 transitioned from the use
of DUNS starting in April 2022. Active SAM.gov registrants will have their UEI assigned
and viewable within SAM.gov.
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Project and Expenditure Report User Guide 52
Figure IV - 32 Manually Create a Subrecipient or Beneficiary
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 IV - 33).
Figure IV - 33 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 IV - 34).
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Figure IV - 34 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 IV - 35) 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 IV - 35 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 IV - 36).
Figure IV - 36 Subrecipients or Beneficiaries Entered
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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. Please see Final Rule FAQ 13.14 for more
information.
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 IV - 37 and IV - 38).
Figure IV - 37 Subaward Bulk Upload (1)
Figure IV - 38 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 IV
- 39):
• Project Name from picklist
• Subrecipient or Direct Payment Recipient Name from the picklist
• Subaward Number
• Subaward type
• Subaward Amount (Obligation)
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• 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
• 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
• Subaward
Note for loans: Loan maturity date will be required.
Figure IV - 39 Subaward Reporting
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3) Click Create Subaward to establish the Subaward record. Repeat Steps 1 through 3 to
create additional Subaward records. If subaward amount is edited, a field will appear
asking for an explanation for why it was edited.
4) Subawards entered into the system are shown at the bottom portion of the screen (see
Figure IV - 40).
Figure IV - 40 Subaward Entered
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. Please see Final Rule FAQ 13.14 for more
information.
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.
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a. 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 IV - 41). 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.
Figure IV - 41 Expenditures > $50,000
Alternatively, the Expenditures for Awards greater than $50,000 bulk upload template may be
used and uploaded with the relevant information.
b. 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 IV - 42). 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.
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Figure IV - 42 Aggregated Expenditures for Awards Less than $50,000
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.
c. Payments to Individuals
For disbursements to individuals, recipients should complete the “Payments to Individuals” box
(see Figure IV - 43) with expenditure information. Once this information has been entered, click
the Create Expenditure button on the bottom left of the box.
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Figure IV - 43 Payments to Individuals
Alternatively, the Payments to Individuals bulk upload template 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)
States and U.S. Territories must complete the tax offset reporting fields as outlined below and in
Section C (11) of the Reporting Guidance.
For each reporting year, in the quarterly reporting cycle occurring 90 days after the end of the
recipient’s fiscal year, States and U.S. territories will report certain items related to the Tax
Offset Provision. For example, if a recipient’s fiscal year ends June 30, 2022, reporting on the
Tax Offset Provision for fiscal year 2022 will be due in October 2022. Tax offset reporting for
FY21 is closed. If you need to make updates to your previously reported information, please
contact SLFRF@treasury.gov. The requested fiscal year for the October 2022 reporting period
is fiscal year 2022, for recipients with a fiscal year end date of June 30, 2022.
As indicated in the final rule, Treasury is implementing a tiered approach to reporting on the Tax
Offset Provision, which is described below. Although Treasury is implementing a tiered
approach to reporting, recipients should maintain records to support their compliance with the
Tax Offset Provision.
The terms “reporting year,” “baseline,” “covered change,” “covered period,” “net reduction in
total spending,” and “tax revenue” are defined in the final rule, 31 CFR § 35.3. For purposes of
calculating a net reduction in total spending, total spending for the fiscal year ending 2019
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should be reported on an inflation-adjusted basis, consistent with the final rule. Similarly, for
purposes of calculating baseline tax revenue, tax revenue for the fiscal year 2019 should be
reported on an inflation-adjusted basis, consistent with the final rule.
For purposes of reporting actual tax revenue for the requested fiscal year and baseline tax
revenue for the fiscal year ending 2019, (a) if available, recipients should report information
using audited financials and (b) recipients may provide data on a cash, accrual, or modified
accrual basis, but must be consistent in their approach across all reporting periods. Similarly, for
purposes of calculating a net reduction in total spending, recipients should report data using
audited financials where available.
Recipients will first answer a series of summary questions to determine the tiering of their tax
offset reporting: Depending on your answers to these questions, the portal will reveal fields
needed in five sections, referred to as parts, using the following logic. The requested fiscal year
for the October 2022 reporting period is fiscal year 2022, for recipients with a fiscal year end
date of June 30, 2022. See Figure IV – 44.
• Q1: Do you have revenue-reducing covered change(s) to report for the requested fiscal
year and for future fiscal years?
o If no, recipients have no further reporting requirements in the tax offset section.
o If yes, recipients will complete part 1 and additional fields.
• Q2: Is the aggregate value of your revenue-reducing covered change(s) for the
requested fiscal year less than the de minimis?
o If yes, recipients will complete parts 1 and 2, and no further reporting is required
in the tax offset section.
o If no, recipients will complete parts 1, 2 and additional fields.
• Q3: Do you have a reduction in net tax revenue for the requested fiscal year, meaning
that actual tax revenue for the requested fiscal year is less than baseline tax revenue?
o If yes, recipients will complete parts 1, 2, and 3 and additional fields.
o If no, recipients will complete parts 1, 2, and 3, and no further reporting is
required in the tax offset section.
• Q4: Do you have revenue-increasing covered change(s) and/or covered spending cuts
to report for the requested fiscal year?
o If yes, recipients will complete parts 1, 2, 3, and 4.
o If no, recipients will complete the Revenue Reduction Cap part 5 in addition to
parts 1, 2, and 3.
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Figure IV - 44 Tax Offset Provision Screen
1) Reporting Part 1: Revenue-Reducing Covered Changes (Figure IV - 45)
For each reporting year, a recipient must report the value of covered changes that the recipient
predicts will have the effect of reducing tax revenue in a given reporting year (revenue-reducing
covered changes), similar to the way it would in the ordinary course of its budgeting process.
The value of these revenue-reducing covered changes may be reported based on estimated
values produced by a budget model, incorporating reasonable assumptions, that aligns with the
recipient government’s existing approach for measuring the effects of fiscal policies, and that
measures relative to a current law baseline. The revenue-reducing covered changes may also
be reported based on actual values using a statistical methodology to isolate the change in
year-over-year revenue attributable to the covered change(s), relative to the current law
baseline prior to the change(s). Estimation approaches should not use dynamic methodologies
that incorporate the projected effects of the policies on macroeconomic growth. In general and
where possible, reported values should be produced by the agency of the recipient government
responsible for estimating the costs and effects of fiscal policy changes. Recipients must
maintain records regarding the identification and predicted effects of revenue-reducing covered
changes.
a. If no, a recipient has no revenue-reducing covered changes to report, no additional
reporting is required.
b. If yes, complete the grid or upload the spreadsheet with the name of each revenue-
reducing covered change and the value of the revenue-reducing covered change for
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FY21 through FY27. Please note that Tax offset reporting for FY21 is closed.
Recipients will not be able to enter covered changes for FY21. If you need to make
updates to your previously reported information, please contact
SLFRF@treasury.gov.
The statute defines ‘covered period’ to run through the last day of the fiscal year in
which all funds received have been expended or returned to, or recovered by, the
Secretary of the Treasury. The grid/template will allow users to enter covered
changes through FY27; recipients who need to report for later fiscal years may do so
in coordination with Treasury.
Figure IV - 45 Revenue-Reducing Covered Changes
2) Reporting Part 2: Baseline Revenue and De Minimis Threshold (Figure IV- 46)
Baseline Revenue: Recipients must determine whether the aggregate value of the revenue-
reducing covered changes in the reporting year is less than one percent of baseline revenue
(the de minimis threshold). Baseline has the meaning defined in the final rule, 31 CFR 35.3.
a. Enter Baseline Revenue in the system table. The system will auto calculate the de minimis
threshold, aggregate value of revenue-reducing covered changes, and indicate if the
aggregate value of the Revenue-Reducing Covered Change(s) for the requested fiscal year
is less than one percent of Baseline Revenue.
• If the aggregate value of the recipient’s revenue-reducing covered changes in the
reporting year is less than the de minimis threshold, then no additional reporting is
required.
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• If the aggregate value of the recipient’s revenue-reducing covered changes in the
reporting year is greater than the de minimis threshold, then recipient must complete
part 3.
Figure IV - 46 Baseline Revenue and De Minimis Threshold
3) Reporting Part 3: Actual Tax Revenue and Reduction in Net Tax Revenue (Figure IV - 47)
Actual tax revenue is the tax revenue received by the recipient government in the reporting year.
Tax revenue has the meaning defined in the final rule, 31 CFR 35.3.
The reduction in net tax revenue is equal to baseline revenue minus actual tax revenue in each
reporting year. If this value is zero or negative, there is no reduction in net tax revenue.
a. Enter Actual Tax Revenue for the requested fiscal year in the system table. The system will
auto calculate whether there has been a reduction in net tax revenue and indicate if actual
tax revenue is equal to or greater than baseline revenue.
• If a recipient’s actual tax revenue is equal to or greater than baseline revenue, then no
additional reporting is necessary.
• If it a recipient’s actual tax revenue is less than baseline revenue, then recipient must
complete part 4.
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Figure IV - 47 Actual Tax Revenue and Reduction in Net Tax Revenue
4) Reporting Part 4: Revenue-increasing Covered Changes and Covered Spending Cuts
(Figure IV- 48)
Revenue-increasing Covered Changes: If a recipient has revenue-reducing covered changes,
the aggregate value of which exceed the de minimis threshold, and its actual tax revenue does
not exceed baseline tax revenue, a recipient must report the value of covered changes that
have had or that the recipient predicts will have the effect of increasing tax revenue in a given
reporting year (revenue-increasing covered changes), similar to the way it would in the ordinary
course of its budgeting process. The value of these revenue-increasing covered changes may
be reported based on estimated values produced by a budget model, incorporating reasonable
assumptions, that aligns with the recipient’s existing approach for measuring the effects of fiscal
policies, and that measures relative to a current law baseline. The revenue-increasing covered
changes may also be reported based on actual values using a statistical methodology to isolate
the change in year-over-year revenue attributable to the revenue-increasing covered change(s),
relative to the current law baseline prior to the change(s). Estimation approaches should not use
dynamic methodologies that incorporate the projected effects of the policies on macroeconomic
growth. In general and where possible, reporting should be produced by the agency of the
recipient responsible for estimating the costs and effects of fiscal policy changes. Recipients
should maintain records regarding revenue-increasing covered changes and estimates of such
changes.
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Covered Spending Cuts: Recipients may cut spending in certain areas to pay for revenue-
reducing covered changes, up to the amount of the recipient’s net reduction in total spending.
To calculate the amount of spending cuts that are available to offset a reduction in tax revenue,
the recipient must first consider whether there has been a reduction in total net spending,
excluding Fiscal Recovery Funds (net reduction in total spending). As defined in the Final Rule,
35 CFR 35.3, net reduction in total spending is measured as the recipient government’s total
spending for a given reporting year excluding Fiscal Recovery Funds, subtracted from its total
spending for its fiscal year ending in 2019, adjusted for inflation using the Bureau of Economic
Analysis’s Implicit Price Deflator for the gross domestic product of the United States for that
reporting year. If that calculation yields a positive value, there has been a net reduction in total
spending; if it yields zero or a negative value, there has not been a net reduction in total
spending. If there has been no net reduction in total spending, a recipient will have no spending
cuts to offset a reduction in net tax revenue.
Next, a recipient must determine and aggregate the value of spending cuts in each “reporting
unit.” “Reporting units” are departments, agencies, or authorities of the recipient’s government.
For each reporting unit, the recipient must report (1) the amount of the reduction in spending in
the reporting unit for the reporting year relative to its inflation-adjusted FY 2019 level, (2) the
amount of any Fiscal Recovery Funds spent in the reporting unit in the reporting year, and (3)
the amount by which the reduction in spending in the reporting year exceeds the Fiscal
Recovery funds spent in the reporting unit in the reporting year. If a recipient has not spent
amounts received from the Fiscal Recovery Funds in a reporting unit, the full amount of the
reduction in spending counts as a covered spending cut and may be included in the aggregate
value of spending cuts. If the recipient has spent amounts received from the Fiscal Recovery
Funds, such amounts generally would be deemed to have replaced the amount of spending cut,
and only reductions in spending above the amount of Fiscal Recovery Funds spent on the
reporting unit would be eligible to offset a reduction in net tax revenue. Only such amounts
above the amount of Fiscal Recovery Funds spent on the reporting unit should be included in
the aggregate value of spending cuts.
To align with existing reporting and accounting, the Final Rule considers the department,
agency, or authority from which spending has been cut and whether the recipient government
has spent amounts received from the Fiscal Recovery Funds on that same department, agency,
or authority. Some commenters on the interim final rule argued that the methodology for
identifying offsetting spending cuts at the department, agency, or authority level was too
restrictive, but as discussed in the final rule, Treasury maintained the approach of requiring this
reporting at the department, agency, or authority level. Recipients are encouraged to define
reporting units in a manner consistent with their existing budget process and should, to the
extent possible, report using the same reporting unit in each reporting year. Spending cuts must
be reported relative to FY 2019 spending levels, adjusted for inflation, and excluding Fiscal
Recovery Funds from reporting year spending levels. Recipients should maintain records
regarding spending cuts.
a. Complete grid or upload spreadsheet with the name of each revenue-increasing covered
change and the value; enter in the aggregate value of revenue-increasing covered
change(s).
b. Complete grid or upload spreadsheet of specific spending cuts and the corresponding
“reporting unit”, including the name of the reporting unit, description of the spending cut, the
amount of the reduction in spending in the reporting unit for the reporting year relative to its
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inflation-adjusted FY 2019 level, the amount of any Fiscal Recovery Funds spent in the
reporting unit in the reporting year, and the amount by which the reduction in spending in the
reporting unit in the reporting year exceeds the Fiscal Recovery Funds spent in the reporting
unit in the reporting year, if at all. Enter the aggregate value of covered spending cuts.
c. Enter the net reduction in total spending for the fiscal years shown in the system table.
In the actual tax revenue and reduction in net tax revenue table, the system will auto calculate
the values shown.
• If the aggregate value of revenue-reducing covered changes minus the total of
(aggregate value of revenue-increasing changes + aggregate value of covered spending
cuts) is negative or equal to zero, the system will indicate that no additional reporting is
required.
• If the amount is positive, the system will indicate the need to review part 5.
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Figure IV - 48 Revenue-increasing Covered Changes and Covered Spending Cuts
5) Reporting Part 5: Revenue Reduction Cap (Figure IV - 49)
The “revenue reduction cap,” along with the calculation in Part 3, ensures that recipient
governments can use organic revenue growth to offset the cost of revenue-reducing covered
changes. If, based on the calculations completed so far, a recipient has not yet demonstrated
how its revenue-reducing covered changes were offset by non-SLFRF sources, the reporting
portal will auto-calculate the revenue reduction cap, which will be the lesser of the following two
amounts:
• Reduction in Net Tax Revenue (baseline tax revenue minus actual tax revenue)
• Aggregate Value of revenue-reducing covered changes minus (total of (aggregate value
of revenue-increasing changes + aggregate value of covered spending cuts). The
system will auto populate the fields shown in the table based on previous entries and
confirm the recipient’s revenue reduction cap for the fiscal years shown.
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Figure IV - 49 Revenue Reduction Cap
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 IV - 50 and IV - 51).
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 IV - 50 indicates that an error has been identified
with the expenditure status. Figure IV - 51 shows a clean status, and the system will
allow submission of the report.
Figure IV - 50 Project Overview Status with Errors
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Figure IV - 51 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 IV - 52 Official Certification
4. Verify information included in Figure IV - 52 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 IV - 53).
Figure IV - 53 Submission Verification
6. A confirmation box may also appear with additional certification language depending on
the programmatic data inputs in the user’s report. Figure IV-54 shows an example of
project-dependent certification language.
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Figure IV - 54 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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Section IV. Editing and Revising Your Data
This section provides instructions for recipients who seek to provide updates or revisions to
information submitted as part of previous Project and Expenditure Reports. Please note that,
unless initiated by Treasury staff, recipients will not have the ability to make any edits to
submitted reports after the report deadline. All edits or changes must be reflected in the next
available report.
There are two ways to edit Project and Expenditure Report data:
• Manual Entry – using the Treasury Portal’s web-based forms to edit or change fields
individually.
• Bulk Upload – using the bulk upload functionality in the different report modules to upload a
file that updates many different existing records at one time.
a) Manual Entry
1) Projects
To edit data on the Project Overview page, recipients should click on the icon for the project
under the “Project Status” column. See figure V - 1
Figure V- 1 Official Certification
Doing so will reopen the “Edit Project” window whereby edits or changes can be entered into the
available fields (see Figure V-2). Recipients must SAVE the project for the edits or changes to
be accepted.
Figure V- 2 Edit Project Window
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Recipients also have the ability to delete any new projects that have been created during the
current reporting cycle by clicking the “Delete Project” button in the “Edit Project” window.
Deleting a project will automatically also delete any subawards and/or expenditure records
associated with the project.
Note: Recipients will NOT be able to delete projects submitted as part of prior reports. In order
to remove SLFRF funding from a previously reported project, recipients must follow the steps
below:
a. In the project’s Status to Completion field, select “Cancelled”.
b. Edit the project’s Total Cumulative Obligations and Total Cumulative Expenditures to
be $0.00.
c. Make corresponding edits to any associated Subawards by editing the “Subaward
Amount (Obligation)” field to equal $0.00.
d. Create offsetting entries for any associated Expenditures or Aggregate
Obligations/Expenditures so that the balance of expenditures equals $0.00.
2) Subrecipient/Contractors/Beneficiaries
Recipients also have the ability to edit previously entered Subrecipient/Beneficiary/Contractor
information by clicking on the “View/Edit” button as displayed in Figure V-3 below.
Figure V- 3 Edit Subrecipient Information
Recipients will be able to edit identifiers such as the UEI or the TIN. Subrecipient identifying
information, including UEI and TIN, should entered or updated if available, as DUNS numbers
are no longer being used as a valid identifier.
3) Subaward/Direct Payment
Similarly, for editing previously entered Subaward/Direct Payments data, recipients will need to
click on the “Show Information” button for a particular record.
Please note that editing the “Subaward Amount (Obligations)” field will trigger a requirement to
provide a written explanation for the change. The explanation field should briefly explain the
nature of the underlying change.
4) Expenditures
Starting with the July 2022 report, records created in the Expenditures module during prior
reporting periods will not be editable. Recipients will need to make any changes to the total
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amount of obligation or expenditure by creating new records for the current reporting period in
either positive or negative amounts.
b) Bulk Upload
Similar to bulk uploading new data (as described in Appendix B), recipients have the ability to
edit multiple records at one time by using the bulk upload templates for the Projects Overview,
Subrecipient/Beneficiary/Contractor, and Subaward/Direct Payments modules.
The steps to make these edits using bulk upload templates are as follows:
1) Populate the identifier field in the relevant Bulk Upload Template for the records you want to
edit. Make sure that in each template, the identifiers correspond with records that currently
exist in the system. You can use the ‘Download as CSV” function below every module to
easily view your record’s identifiers in Excel. The unique identifier for each module is as
follows:
• Project Overview: “Project ID”
• Subrecipient/Beneficiary/Contractor: “ID”
• Subaward/Direct Payments: “Subaward ID”
Note: as described above, Expenditure records created in past reporting periods will not be
editable in the current Project and Expenditure report. New records need to be created,
entering either positive or negative values, to change the total amounts.
2) Once the identifier is populated for the records you want to edit, fill in the rest of template
both with fields that are being edited, and fields that are not changing. IMPORTANT: Editing
with bulk upload replaces data in the entire record, not just the fields you want to edit. So, if
you leave any fields blank in your upload template, they will be blank in the system.
3) After completing the bulk upload template that includes edits, upload the file normally based
on the modules you are uploading for. The instructions are as described in Appendix B.
Validate your data to ensure it is accurate and can be uploaded.
4) After uploading your edits, check your records within Treasury’s Portal to ensure data was
uploaded correctly. Edits can subsequently be made manually as well if additional changes
need to be made.
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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 SLFRF@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
SLFRF@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 A - 1 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 A - 2 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 A - 3 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 A - 4 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 A - 5 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 A - 6 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 A - 7 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 A - 8 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 A - 9 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 A - 10 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 SLFRF@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 nine (9) bulk
file upload templates listed below are presented in the order in which they should be populated
and submitted to the Treasury’s 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, 1.12-1.14, 2.9, 2.19-2.23, 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
7) Tax Offset Revenue Reducing Covered Changes Template
8) Tax Offset Revenue Increasing Covered Changes Template
9) Tax Offset Covered Spending Cuts FY21 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 1.11, 2.10 Template
5) Project EC 2.1-2.8 Template
6) Project EC 2.11-2.14 Template
7) Project EC 2.15-2.18 Template
8) Project EC 2.24-2.27 Template
9) Project EC 2.36 Template
10) Project EC 3.1 Template
11) Project EC 3.2 Template
12) Project EC 4.1-4.2 Template
13) Project EC 5.1-5.18 Template
14) 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
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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
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 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 B - 1).
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Figure B - 1 Bulk Upload Pop Up
Attach the saved .CSV file by clicking on “Upload Files”, alternatively drag the file
to the designated area.
A message will appear confirming that your file is uploaded (see Figure B-2).
Click “Done”.
Figure B - 2 File Upload Message
File will be listed at the bottom of the bulk upload window (see Figure B-3).
Figure B - 3 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 B-4). From here, update on the screen by
manually typing in your corrections in the Value column, or restart the process
with a corrected bulk upload file.
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.
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Figure B - 4 Listing of Bulk Upload Errors
If the system validates that the bulk upload has no errors, it will return the same
screen as Figure B - 5 with instead the option to “Create” (see Figure 75). Click
the “Create” button.
Figure B - 5 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
g) Specific CSV characteristics
• The date format is: MM/DD/YYYY. Example:
1. 06/22/2021
• All currency values are numeric. It is not required to add “,” for thousand or millions.
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• 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
Baseline Template” column
table below
Project Name Name of the project. Required n/a String 80
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Defined Term Definition Required/ List Values Data Type Max
Optional/ Length
Conditional
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
“Cancelled”
Cancelled Status If you selected Conditional n/a String 255
of Completion “Cancelled” for the Status
Explanation of Completion, please
provide an explanation.
Adopted Budget Amount of the adopted Required for n/a Currency n/a
budget for this project Tier 1
recipients
Optional for
other Tier
recipients
Total Cumulative Total dollar value of Required n/a Currency n/a
Obligations obligations for this
project.
Total Cumulative Total dollar value of Required n/a Currency n/a
Expenditures expenditures for this
project.
Current Period Total dollar value of Required n/a Currency n/a
Obligations obligations for this
current reporting period
Current Period Total dollar value of Required n/a Currency n/a
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 n/a
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)
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Defined Term Definition Required/ List Values Data Type Max
Optional/ Length
Conditional
"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 n/a
Earned program income earned.
Program Income The amount of program Optional n/a Currency n/a
Expended income that was used to
cover eligible project
costs.
Project Impacted and/or Conditional See Appendix G for Picklist (see n/a
Demographic Disproportionally Project Demographic permissible
Distribution - Impacted populations Required for Distribution values in
Primarily served by this project. the following populations previous
Populations Expenditure column)
Served Categories:
1.1-7, 1.10,
1.12-14, 2.9,
2.19-23, 2.28,
2.35, 2.37
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
column)
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Defined Term Definition Required/ List Values Data Type Max
Optional/ Length
Conditional
Populations
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
1.12 Mental Health Services
1.13 Substance Use Services
1.14 Other Public Health Services
2.9 Unemployment Benefits or Cash Assistance to Unemployed Workers
2.19 Social Determinants of Health: Community Health Workers or Benefits Navigators
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Expenditure Categories covered by the Project Baseline Template
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
Id This is a Treasury Portal auto- Optional n/a Alpha- 10
generated unique ID only for used numeric
when updating existing
subrecipients in bulk upload. The
IDs can be found in the “My
Subrecipients” table as well as
through the “Download as CSV”
feature.
Note: Do not enter values in this
field when attempting to create
new entries.
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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 n/a
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 n/a
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 n/a
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 93
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 n/a
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 n/a
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 94
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)"
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 95
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 n/a
(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.
Coronavirus State and Local Fiscal Recovery Funds:
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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 Conditional 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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Project and Expenditure Report User Guide 97
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 Expenditure Report User Guide 98
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 n/a
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 "
Total Period Sum of sub-award Required n/a Currency n/a
Obligation Amount amounts/obligations during
(Aggregates) the most recent period for this
Sub-Award Type
(Aggregates).
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Project and Expenditure Report User Guide 99
Defined Term Definition Required List Values Data Type Max
Length
Total Period Sum of Expenditures or Required n/a Currency n/a
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 n/a
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 n/a
Expenditure Payments during the most
Amount recent period for this Sub-
(Aggregates) Award Type (Aggregates).
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 100
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*^ Yes Template for 1.11, 2.10
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 Expenditure Report User Guide 101
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 Yes Template for 1.11, 2.10
Workers (e.g., job training, subsidized
employment, employment supports or incentives)
*^
2.11 Healthy Childhood Environments: Child Care*^ Yes Template for 2.11 – 2.14
2.12 Healthy Childhood Environments: Home Yes Template for 2.11 – 2.14
Visiting*^
2.13 Healthy Childhood Environments: Services to Yes Template for 2.11 – 2.14
Foster Youth or Families Involved in Child
Welfare System*^
2.14 Healthy Childhood Environments: Early Yes Template for 2.11 – 2.14
Learning*^
2.15 Long-term Housing Security: Affordable Yes Template for 2.15 – 2.18
Housing*^
2.16 Long-term Housing Security: Services for Yes Template for 2.15 – 2.18
Unhoused Persons*^
2.17 Housing Support: Housing Vouchers and Yes Template for 2.15 – 2.18
Relocation Assistance for Disproportionately
Impacted Communities*^
2.18 Housing Support: Other Housing Assistance*^ Yes Template for 2.15 – 2.18
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 2.24 – 2.27
2.24 Poverty Districts^
Addressing Educational Disparities: Academic, Yes Template for 2.24 – 2.27
2.25 Social, and Emotional Services*^
Addressing Educational Disparities: Mental Yes Template for 2.24 – 2.27
2.26 Health Services*^
2.27 Addressing Impacts of Lost Instructional Time^ Yes Template for 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 Expenditure Report User Guide 102
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 Expenditure Report User Guide 103
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 Expenditure Report User Guide 104
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
Cancelled Status If you selected Conditional n/a String 255
of Completion “Cancelled” for the Status
Explanation of Completion, please
provide an explanation.
Adopted Budget Amount of the adopted Required for n/a Currency n/a
budget for this project Tier 1
recipients
Optional for
other Tier
recipients
Total Cumulative Total dollar value of Required n/a Currency n/a
Obligations obligations for this
project.
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Defined Term Definition Required/ List Values Data Type Max
Optional Length
Total Cumulative Total dollar value of Required n/a Currency n/a
Expenditures expenditures for this
project.
Current Period Total dollar value of Required n/a Currency n/a
Obligations obligations for this
current reporting period
Current Period Total dollar value of Required n/a Currency n/a
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 n/a
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.
Coronavirus State and Local Fiscal Recovery Funds:
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Defined Term Definition Required/ List Values Data Type Max
Optional Length
Project Brief description of the Required n/a String 1,500
Description project.
Program Income The amount of Federal Optional n/a Currency n/a
Earned program income earned.
Program Income The amount of program Optional n/a Currency n/a
Expended income that was used to
cover eligible project
costs.
Project Impacted and/or Conditional See Appendix G for Picklist (see n/a
Demographic Disproportionally Project Demographic permissible
Distribution - Impacted populations Required for Distribution values in
Primarily served by this project. the following populations previous
Populations Expenditure column)
Served Categories:
1.1-7, 1.10,
1.12-14, 2.9,
2.19-23, 2.28,
2.35, 2.37
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
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Defined Term Definition Required/ List Values Data Type Max
Optional Length
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
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 n/a
businesses businesses
served served (by
program if
recipient
establishes
multiple separate
small businesses
assistance
programs)
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 108
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.
• 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 n/a
Served Profits served (by
program if
recipient
establishes
multiple separate
non-profit
assistance
programs)
EC 1.11, 2.10
For Tier 1 recipients, there is additional programmatic data required for EC 1.11, 2.10 that can
be provided via bulk upload file or manual entry.
• EC 1.11 Community Violence Interventions
• EC 2.10 Assistance to Unemployed or Underemployed Workers (e.g., job training,
subsidized employment, employment supports or incentives)
Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S.
territories, and metropolitan cities and counties with a population that exceeds 250,000
residents. Additional data to provide for EC 1.11, 2.10 is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Workers enrolled Number of Conditional n/a Numeric n/a
in sectoral job workers enrolled
training programs in sectoral job
training programs
Workers Number of Conditional n/a Numeric n/a
completing workers
sectoral job completing
training programs sectoral job
training programs
People Number of Conditional n/a Numeric n/a
participating in people
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 109
Defined Term Definition Required or List Values Data Type Max
Optional Length
summer youth participating in
employment summer youth
programs employment
programs
EC 1.12 – 1.14
There is no additional programmatic data required for the following ECs:
• 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:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Number Number of Required n/a Numeric n/a
Households households
Served served (by
program if
recipient
establishes
multiple separate
household
assistance
programs)
For Tier 1 recipients only, there is additional programmatic data required for EC 2.2 that can be
provided via bulk upload file or manual entry.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 110
Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S.
territories, and metropolitan cities and counties with a population that exceeds 250,000
residents. Additional data to provide for EC 2.2 is as follows:
• Number of households receiving eviction prevention services (including legal
representation)
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 2.11 – 2.14
For Tier 1 recipients only, there is additional programmatic data required for EC 2.11 – 2.14 that
can be provided via bulk upload file or manual entry.
• 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 Healthy Childhood Environments: Early Learning
Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S.
territories, and metropolitan cities and counties with a population that exceeds 250,000
residents. Additional data to provide for EC 2.11 – 2.14 is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Children served Number of Conditional n/a Numeric n/a
by childcare and children served
early learning by childcare and
services (pre- early learning
school/pre- services (pre-
K/ages 3-5) school/pre-
K/ages 3-5)
Families served Number of Conditional n/a Numeric n/a
by home visiting families served
by home visiting
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 111
EC 2.15 – 2.18
For Tier 1 recipients only, there is additional programmatic data required for EC 2.15 – 2.18 that
can be provided via bulk upload file or manual entry.
• 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
Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S.
territories, and metropolitan cities and counties with a population that exceeds 250,000
residents. Additional data to provide for EC 2.15 – 2.18 is as follows:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Households Number of Conditional n/a Numeric n/a
receiving eviction households
prevention receiving eviction
services prevention
services
(including legal
representation)
Affordable Conditional n/a Numeric n/a
housing units Number of
preserved or affordable
developed housing units
preserved or
developed
EC 2.24 - 2.27
There is additional programmatic data required for EC 2.24 - 2.27 that can be provided via bulk
upload file or manual entry. The EC 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 2.24 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 n/a
Center for Center for
Education Education
Statistics Statistics
(“NCES”) School (“NCES”) School
ID or NCES
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 112
Defined Term Definition Required or List Values Data Type Max
Optional Length
ID or NCES District ID.
District ID. Separate IDs
with commas for
multiple entries.
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).
For Tier 1 recipients only, there is additional programmatic data required for EC 2.24 – 2.27 that
can be provided via bulk upload file or manual entry.
Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S.
territories, and metropolitan cities and counties with a population that exceeds 250,000
residents. Additional data to provide for EC 2.24 – 2.27 is as follows:
• Number of students participating in evidence-based tutoring programs
EC 2.19 – 2.23, 2.28, 2.35, 2.37
There is no additional programmatic data required for the following ECs:
• 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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 113
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
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 n/a
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 114
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:
Defined Term Definition Required or List Values Data Type Max
Optional Length
Number of FTEs Number of FTEs Required n/a Numeric n/a
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 n/a
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 115
Defined Term Definition Required or List Values Data Type Max
Optional Length
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 from
the Fair Labor
Standards Act
overtime
provisions.
K-12 Workers Number of Required n/a Numeric n/a
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 116
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
• 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.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 117
Defined Term Definition Required or List Values Data Type Max
Optional Length
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.
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 n/a
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.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 118
Defined Term Definition Required or List Values Data Type Max
Optional Length
Lowest Quintile Lowest Quintile Conditional n/a currency n/a
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:
• 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.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 119
Defined Term Definition Required or List Values Data Type Max
Optional Length
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.
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
NOT REQUIRED
Mbps download
if you selected
and upload "Not Started" for
speeds. 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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 120
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
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):
1. Projected/actual construction start date
2. Projected/actual initiation of operations date
3. Is the project designed to, upon completion, reliably meet or exceed
symmetrical 100 Mbps download and upload speeds?
i. If the project is not designed to reliably meet or exceed symmetrical
100 Mbps download and upload speeds, explain why not, and
ii. Confirm that the project is designed to, upon completion, reliably 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.
4. Planned Technology Type
i. If Technology Type is “Other”, please specify type
5. Actual Technology Type
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 121
ii. If Technology Type is “Other”, please specify type
6. Planned Total Miles of Fiber Deployed
7. Actual Total Miles of Fiber Deployed
8. Total number of funded locations
9. Total number of funded locations served below 25/3 Mbps (pre-SLFRF
investment)
10. Total number of funded locations served receiving 25/3 Mbps or greater but
less than 100/20 Mbps (pre-SLFRF investment)
11. Total number receiving minimum 100/100 Mbps (post-SLFRF investment)
12. Total number receiving minimum 100/20 Mbps and scalable to 100/100 Mbps
(post-SLFRF investment)
13. Total number of funded locations served by type
iii. Residential
iv. Total Housing Units
v. Business
vi. Community Anchor Institution
14. Provide an explanation if the sum of residential, business and community
anchor institutions does not equal Total Number of Funded Locations served
vii. Planned
viii. Actual
15. Confirm that the service provider for the project has, or will upon completion
of the project, either participated in the Federal Communications Commission
(FCC) Affordable Connectivity Program (ACP) or otherwise provided access
to a broad-based affordability program that provides benefits to households
commensurate with those provided under the ACP to low-income consumers
in the proposed service area of the broadband infrastructure (applicable only
to projects that provide service to households).
16. Template upload for project locations
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 122
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
started to 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 EC 18
EC 19
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
18 Under the final rule to be used starting with April 2022 reports
19 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:
Project and Expenditure Report User Guide 123
Previous
Expenditure Category EC 18
EC 19
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
2.10 2.7
training, 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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Project and Expenditure Report User Guide 124
Previous
Expenditure Category EC 18
EC 19
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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Project and Expenditure Report User Guide 125
Previous
Expenditure Category EC 18
EC 19
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 126
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.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 127
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:
• 1.10 Public Health: COVID-19 Aid to Impacted Industries
• 2.35 Negative Economic Impacts: Aid to Tourism Travel or Hospitality
• 2.36 Negative Economic Impacts: Aid to Other Impacted Industries
• 4.1 Premium Pay: Public Sector Employees
• 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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Project and Expenditure Report User Guide 128
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 communities 20 communities 22
• 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 benefits 23
• Households that qualify for certain • Households receiving services provided
federal programs 21 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 schools 24
experienced a negative economic
20 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).
21 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.
22 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.
23 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.
24 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.
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 129
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)
Impacted Small businesses that experienced a negative 8 Imp SBs that experienced a negative
economic impact of the pandemic economic impact
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 130
Impacted Population As Shown in Portal and Bulk Template
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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Project and Expenditure Report User Guide 131
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
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 132
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)
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 133
Appendix I – Projects 5.19-5.21 – Broadband Infrastructure Data Template
The downloadable template covers fields related to broadband infrastructure project location.
Field Name Definition Required / List Values Data Type Max Length
Optional /
Conditional
Project Name Name of the project Required n/a Text 100
Recipient Project ID assigned to project by Required n/a Text 20
ID recipient
Fabric ID Number Unique location identifier from Required (once n/a Text 20
the FCC’s Broadband Data available)
fabric
Location Latitude Latitude data for the location to Required n/a Number 20
which service is installed
Location Longitude Longitude data for the location Required n/a Number 20
to which service is installed
Technology Type Type of technology at location Required Fiber, Picklist n/a
at Location Coaxial Cable,
Fixed Wireless,
Other
If Other, Specify Explanation of Other type of Conditional n/a Number 20
technology (Planned)
Location Type Type of location Required Residential; Picklist n/a
Business;
Community Anchor
Institution
Housing Units at Number of housing units at Required n/a Number 20
Location residential locations
Speed Pre- Internet speed prior to CPF Required Below 25/3 Mbps; Picklist n/a
Investment investment 25/3 Mbps or greater
but less than 100/20
Mbps
Maximum Maximum download speed Required n/a Text 20
Download Speed offered/advertised at this
Offered at Location location post CPF investment
Post-Investment
Maximum Maximum Download Speed Required n/a Text 20
Download Speed Delivered at Location Post-
Delivered at Investment
Location Post-
Investment
Maximum Upload Maximum upload speed offered Required n/a Text 20
Speed Offered at at location Post Investment
Location Post-
Investment
Maximum Upload Maximum upload speed Required n/a Text 20
Speed Delivered at delivered at location post-
Location Post- investment
Investment
Latency Delivered Latency delivered at location Required n/a Text 20
at Location Post- post-investment
Investment
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 134
Appendix J – 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? 25
Recipients are 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
was 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 are required to submit
project and expenditure reports. This report includes 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 are 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 by
the last day of the month that follows the end of each calendar quarter.
Reports are required annually for the following recipients:
• Tribal governments that are allocated less than $30 million in SLFRF funding
25 This question was updated on November 15, 2021
Coronavirus State and Local Fiscal Recovery Funds:
Project and Expenditure Report User Guide 135
• 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 was due April 30, 2022 and
covered 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 are also 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 the SLFRF 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 are 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 were 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 SLFRF@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 is 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 SLFRF@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?
Beginning in July 2022, Treasury started collecting certain data fields previously
associated with the Recovery Plan in the Project & Expenditure report. Recipients are
still required to upload a PDF version of their Recovery Plan and post this version on
easily discoverable webpage on the public-facing website by July 31. Recipients are
encouraged to use the suggested template posted in the
www.treasury.gov/SLFRPReporting website when preparing the Recovery Plan
template.
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. After the reporting deadline, unless prompted
by Treasury staff, recipients will not be able to edit their submitted report. Any changes
or revisions will need to be reflected in the next Project and Expenditure report. See
Section V of this User Guide for instructions on how to do that.
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 SLFRF@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 was 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 includes 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.
Notwithstanding the above, if a recipient uses revenue loss funds to fund a loan, whether
or not the maturity of the loan is after December 31, 2026, repayments on such loans
are not subject to program income rules.
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 started to accept for each subrecipient one of the
following two identifiers:
o Taxpayer Identification Number (TIN)
o Unique Entity Identifier (UEI)
Note: Entities that are beneficiaries are NOT required to register in SAM.gov and are not
required to provide a UEI. For beneficiaries that are required to be identified in the
Project and Expenditure Report, recipients may use the TIN.
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
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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.
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) information. Please see Final Rule FAQ
13.14 for more information.
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
3.0 July 1, 2022 • Updated to reflect changes to tax offset provisions,
changes to capital expenditure reporting, and additions to
broadband fields
3.1 July 8, 2022 • Updated to reflect changes to broadband section
3.2 July 18, 2022 • Updated Appendix B and D to switch Primary Project
Demographic Distribution field to “Conditional” in the
Baseline template
• Updated the EC table for the Baseline template in
Appendix B
• Updated the Subaward table in Appendix B to show
“Purpose of Funds” as conditional
• Added additional Primary Sector ECs in Appendix F
4.0 September 30, 2022 • Added language and Appendix I to describe broadband
location programmatic data
• Included language under tax offset section
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