AN INTRODUCTION TO THE

State and Local Fiscal Recovery Funds

Project & Expenditure Report

January 18, 2022
Overview of Requirements & Updates

Key Concepts for Reporting

Live Demonstration

AGENDA
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Compliance and Reporting Guidance Overview 

On November 15, 2021, Treasury updated the 

FRF Guidance on Recipient Compliance and 

Reporting Guidance. 

All FRF recipients are required to meet the 

applicable compliance and reporting 

responsibilities noted in the Interim Final 

Rule. 

The Reporting Guidance is broken into two 

parts: 

(1) General Guidance 

(2) Reporting Requirements
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Project & Expenditure User Guide

The main sections of the User Guide are:

• Reporting Basics

• Navigation and Logistics

• Reporting Requirements

• Project and Expenditure Report

Additionally, the User Guide includes the following 

appendices:

• Appendix A: Designating FRF Points of Contact 

by SLFRF Account Administrator 

• Appendix B: Bulk Upload File Overview

• Appendix C: Expenditure Categories and Template Mapping

• Appendix D: FRF Expenditure Category Programmatic Data and Other 

Information

• Appendix E: List of Sectors

• Appendix F: Frequently Asked Questions
Requirements and Updates
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Reporting Requirements – Tribal Governments

Recipients

Recipients Requirements

Quarterly 

Reports Due 

January 31

Recipients required to submit quarterly reports:

• Tribal governments that received an award of 

more than $30 million

• States and territories

• Metropolitan cities and counties with 

population over 250,000

• Metropolitan cities and counties with 

population less than 250,000 that received an 

award of more than $10 million

• Recipients should rely on reporting 

guidance and user guide issued by 

Treasury 

• Portal will reflect certain final rule 

changes, including information on 

capital expenditures as part of public 

health and economic response, fiscal 

year revenue loss calculation, standard 

allowance election, & expanded 

flexibility in premium pay 

Quarterly and 

Annual 

Reports Due 

April 30

All recipients above, who are required to submit 

quarterly reports, as well as recipients required to 

submit annually, which include:

• Tribal governments that received an award less 

than $30 million

• Metropolitan cities and counties with 

population less than 250,000 that received an 

award less than $10 million,

• Nonentitlement units of government

• Treasury will issue additional reporting 

guidance ahead of reports due April 30
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UPDATE: Accessing the Portal through Login.gov

Recipients can log to the Compliance and Reporting Portal using 

Login.gov. Full instructions are available o at: 

• https://www.youtube.com/watch?v=MS7EAO2uCs0

• https://home.treasury.gov/system/files/136/Login.gov-UserGuide.pdf

To get started:

1. Identify the Account Administrator for the FRF program.

2. Verify that your account administrator pre-registered you in the 

portal. If you have received an email from the Treasury regarding 

Login.gov account setup, you are pre-registered and may proceed 

to create an account.

3. Navigate to https://portal.treasury.gov/compliance, click create an 

account and follow the instructions noted below. Users may sign in 

using a pre-existing account or choose the create a new account 

option. 

Users that already have access to Treasury’s portal using ID.me are not required to use 

Login.gov and can continue accessing their reporting records through ID.me.
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UPDATE: Bulk File Uploads

Treasury has enhanced the bulk upload function that allows users to enter multiple 

projects through templated spreadsheets. 

The system contains the following:

• EC dependent Project templates (7 templates)

• Subrecipient Template

• Subaward Template

• Expenditures greater than $50,000 Template

• Aggregate Expenditures less than $50,000 Template

• Payments to Individuals less than $50,000 Template

• Recipients must provide the required information in specified formats and use the 

Treasury approved templates for each respective bulk upload. 

• Modules accepting bulk upload files are clearly marked in Treasury’s Portal. This 

example shows links that appear when EC group and category are entered.
Key Concepts for Reporting
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Key Concept: Expenditure Category

An Expenditure Category (EC) is a coding system to track how funding is used 

and will also be used to identify where additional programmatic data is 

required.

Appendix C of the User Guide includes a list of 66 Expenditure Categories. 
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Key Concepts: Projects

Projects: 

• Closely related activities toward a common purpose/goal

• New or existing services or investments 

• Funded in whole or in part by FRF funding

• Each project must align to one Expenditure Category. Projects 

break down an Expenditure Category into more detail.

• Recipients have flexibility to define their projects – but must 

provide a sufficient level of detail to be able to report on specific 

activities for each project, including any required program 

reporting.
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Key Concepts: Relationships
Demonstration
Q&A
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FRF Resources

For More Information: 

Please visit Treasury’s Tribal FRF website at 

https://home.treasury.gov/policy-issues/coronavirus/assistance-forstate-local-and-tribal-governments/state-and-local-fiscal-recoveryfund/tribal-governments

To Request Funding: 

Please visit www.treasury.gov/funding

For Media Inquiries: 

Please contact the U.S. Treasury Press Office at (202) 

622-2960

For General Inquiries:

Please email SLFRP@treasury.gov