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 9, 2021

Version: 1.0 Version: 1.0
Coronavirus State and Local Fiscal Recovery Fund:

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Table of Contents

Section I. Reporting Basics.................................................................................................1

Section II. Navigation and Logistics....................................................................................3

Section III. Reporting Requirements ....................................................................................6

Section IV. Interim Report......................................................................................................7

Section V. Recovery Plan Performance Report ................................................................24

Section VI. Frequently Asked Questions (FAQ).................................................................27

Appendix A – Bulk File Upload Overview...............................................................................33

Appendix B – Key Terminology...............................................................................................46

List of Figures

Figure 1 – Landing Page...............................................................................................................3

Figure 2 – Navigation Bar .............................................................................................................3

Figure 3 – Sample Bulk Upload Icon with Template Download Link ............................................4

Figure 4 – Successful Bulk Upload Example ................................................................................4

Figure 5 – Unsuccessful Bulk Upload ...........................................................................................5

Figure 6 – Manual Entry Text Box ................................................................................................5

Figure 7 – Project Funding Diagram .............................................................................................7

Figure 8 – Recipient Information...................................................................................................8

Figure 9 – Recipient Profile Discrepancies Entry..........................................................................8

Figure 10 – Expenditure Category Reporting Sample, Public Health ...........................................9

Figure 11 –Auto-Calculated Totals .............................................................................................10

Figure 12 – Revenue Replacement Entry Screen ......................................................................12

Figure 13 – Screen for Eligible NEUs .........................................................................................14

Figure 14 – Screen for Ineligible NEUs.......................................................................................16

Figure 15 – Screen for NEU Transactions ..................................................................................17

Figure 16 – NEU Distribution Process Written Summary............................................................18

Figure 17 – Non-UGLG Distribution Screen ...............................................................................20

Figure 18 – Non-UGLG Transaction Screen...............................................................................21

Figure 19 – Non-UGLG Distribution Process Written Summary .................................................22

Figure 20 – Official Certification..................................................................................................23

Figure 21 – Summary of Reported Information...........................................................................23

Figure 22 – Recipient Information...............................................................................................25

Figure 23 – Recipient Profile Discrepancies Entry......................................................................25

Figure 24 – Recovery Plan Performance Report Screen............................................................26

Figure 25 – Official Certification..................................................................................................26
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 User Guide: Treasury’s Portal for Recipient Reporting 1

Section I. Reporting Basics

a) Overview

This document provides information on using Treasury’s Portal to submit required Coronavirus 

State and Local Fiscal Recovery Fund (SLFRF) reports. It is a supplement to the Compliance 

and Reporting Guidance (Reporting Guidance), which contains relevant information and 

guidance on reporting requirements. 

Additionally, you should visit the Treasury’s SLFRF home page for the latest guidance and 

updates on programmatic and reporting topics, as well as information on Treasury’s Interim 

Final Rule (IFR).

Each SLFRF recipient is required to submit periodic reports with current performance and 

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.

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 Interim Report and the Recovery Plan Performance Report 

(Recovery Plan). 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 references 

mentioned above.

Section I: Reporting Basics

Section II: Navigation and Logistics

Section III: Reporting Requirements

Section IV: Interim Report

• Recipient Information 

• Expenditure Summary Level Information

• Revenue Replacement

• Non-entitlement Units of Local Government (NEUs) Distribution Template

• Units of general local government within counties that are not units of general local 

government (Non-UGLG) Distribution Template

• Official Certification

Section V: Recovery Plan Performance Report

Section VI: Frequently Asked Questions (FAQ)

Appendix A: Bulk File Upload Overview

Appendix B: Key Terminology

 
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c) Designated Staff for Key Roles in Managing SLFRF Reports User Designations

SLFRF recipient organizations are required to designate staff or officials for the following three 

roles in managing reports for their SLFRF award. Recipients must make the required 

designations prior to accessing Treasury’s Portal. The required roles are as follows:

• Account Administrator for the SLFRF award has the administrative role of maintaining the 

names and contact information of the designated individuals for SLFRF reporting. The 

Account Administrator is also responsible for working within your organization to determine 

its designees for the roles of Point of Contact for Reporting and Authorized Representative 

for Reporting and providing their names and contact information via Treasury’s Portal. 

Finally, the Account Administrator is responsible for making any changes or updates to the 

user roles as needed over the award period. We recommend that the Account Administrator 

identify an individual to serve in his/her place in the event of staff changes.

• Point of Contact for Reporting is the primary contact for receiving official Treasury 

notifications about reporting on the SLFRF award, including alerts about upcoming 

reporting, requirements, and deadlines. The Point of Contact for Reporting is responsible 

for completing the SLFRF reports.

• Authorized Representative for Reporting is responsible for certifying and submitting 

official reports on behalf of the SLFRF 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, quarterly

reports, interim reports, and final reports.

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. In addition, the recipient may designate one individual for all three roles. Multiple 

individuals can be designated for each role. 

The guidance on the process for designating individuals for the three roles was provided via 

email to SLFRF recipients. 

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. 

Each designated individual must register with ID.me for gaining access to Treasury’s portal. 

Please contact SLFRP@treasury.gov for additional information on procedures for registering 

with ID.me. 

d) Questions? 

If you have any questions about the SLFRF program’s reporting requirements, please contact 

us by email via SLFRP@treasury.gov.
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Section II. Navigation and Logistics 

a) Login to Landing Page and Portal Navigation

After logging into Treasury’s Portal, the landing page (see Figure 1) will appear listing the Office 

of Recovery Programs (ORP)-administered program from which your organization may be eligible 

for. 

Figure 1 – Landing Page

From the landing page, select Go to Your Reports or Submissions & Compliance Forms 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 either the Interim Report or the Recovery Plan. 

Each listed report constitutes a link to that specific report’s online forms. Selecting a report from 

the landing page will open the first in a series of screens.

To begin completing a specific report, click on Provide Information for the given report. Refer to 

the Reporting Guidance for details about each type of required report for submittal.

The Navigation Bar (see Figure 2) on the top of Treasury’s Portal will allow you to freely move 

between screens.

Figure 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 the portal or 

providing information via a bulk upload file that includes all relevant information in a Treasury 

approved process and format.
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Bulk File Upload File

Recipients can use the bulk upload function for providing required information for the five 

modules listed here:

• NEU Distribution- Eligible NEUs

• NEU Distribution- Ineligible (for listing ineligible Local Governments)

• NEU Distribution- Transactions

• Non-UGLG- Distribution

• Non-UGLG- Transactions

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

must download each of the templates separately from within the relevant Treasury’s Portal 

module.

Please see Appendix A – Bulk File Upload Overview for complete guidance on using this 

important function. 

Modules accepting bulk upload files are clearly marked in Treasury’s Portal and identified in 

later sections of this User Guide. The template for each upload file is available in the relevant 

module for download (see Figure 3). 

Figure 3 – Sample Bulk Upload Icon with Template Download Link

When you click the upload button you will be directed to an upload screen (see Figure 4). You 

can either choose to add files or drag and drop files to initiate the bulk upload.

Figure 4 – Successful Bulk Upload Example

Treasury’s Portal will reject the file if an incorrect template, data format or file format other 

than .csv is used for upload (see Figure 5). Treasury’s Portal will display an error message on 
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screen (see Figure 5) if the bulk data upload file contains errors. If you receive an error 

message, you will need to correct the errors in the bulk upload file and re-submit the corrected 

version. Review your upload file carefully, as current system functionality will only show the 

first error found in a bulk file. Multiple field errors will necessitate multiple fix and upload 

attempts.

Figure 5 – Unsuccessful Bulk Upload

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 6) can be expanded by clicking and dragging the icon in the bottomright corner. 

Figure 6 – Manual Entry Text Box
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Section III. Reporting Requirements

a) Reporting Requirements by Recipient 

For the SLFRF program, reporting requirements vary by recipient type, as shown in Table 1. 

Detailed instructions for completion and submission of each report are covered in Part 2 of the 

Reporting Guidance. 

Recipient Interim Report Project and 

Expenditure 

Report

Annual 

Recovery Plan 

Performance 

Report

States, U.S. Territories, 

Metropolitan cities and Counties 

with a population that exceeds 

250,000 residents

By August 31, 

2021, with 

expenditure 

summary by 

category

By October 31, 

2021, and then 

30 days after the 

end of each 

quarter 

thereafter1

By August 31, 

2021, and 

annually 

thereafter by 

July 31 2

Metropolitan cities and Counties 

with a population below 250,000 

residents which received more 

than $5 million in SLFRF funding

Not required

Tribal Governments

Metropolitan cities and Counties 

with a population below 250,000 

residents which received less than 

$5 million in SLFRF funding

By October 31, 

2021, and then 

annually 

thereafter3

NEUs Not required

Table 1 – Reporting Requirements by Recipient

b) Key Concepts for Reporting

The following concept structure applies to all report types:

• Each recipient will have expenditures in a number of Expenditure Categories (EC), as 

further detailed in Appendix 1 of the Reporting Guidance. 

• For each Expenditure Category you use funding for, you will have one or more projects.

• For each project, you will need to track obligations and expenditures, as well as any 

subawards made. 

• Treasury will collect some programmatic data at both the expenditure category level as 

well as the project level.

1

Interim Final Rule Page 111

2

Interim Final Rule page 112 

3

Interim Final Rule Page 111
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Figure 7 depicts the relationship between EC and a project. 

Figure 7 – Project Funding Diagram

Section IV. Interim Report

On these screens, you will review and confirm key information on your organization, and input 

information required for the Interim Report. Please refer to Part 2, Section A, of the Reporting 

Guidance. 

The Interim Report provides an initial overview of status and uses of funding for SLFRF programs. 

It is a one-time report due August 31, 2021. It covers spending from March 3 to July 31, 2021, due 

August 31, 2021, and requires a breakdown by all Expenditure Categories (e.g., 1.1 COVID-19 

Vaccination)

The Interim Report will include a table in Treasury’s Portal which lists all the Expenditure Categories 

listed in Appendix 1 of the official guidance. Recipients will be asked to enter any obligations and 

expenditures through July 31. It will also capture NEU and Non-UGLG distributions.

Upon login, you will be directed to the recipient information page, which is intended to verify 

relevant information in the Treasury system. 

a) Recipient Information

1. Review and confirm your Recipient Profile pre-populated from your SLFRF 

Application file (see Figure 8). If you have previously entered a DUNS (+4) 

number, it will appear here. 

2. If you have a Recipient DUNS (+4) number and the field is not populated, update

as necessary. 

3. Verify the names and contact information for individuals the recipient has 

designated for key roles for the SLFRF program displayed on the screen. If 

changes are needed to the information displayed on the screen, use textbox (see 

figure 9), refer to the instructions provided via email to update the applicable 

roles, or contact SLFRP@treasury.gov. 
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Figure 8 – Recipient Information

4. Use the textbox (see Figure 9) to flag errors, notifying Treasury if any information 

is incorrect. 

Figure 9 – Recipient Profile Discrepancies Entry

5. Once all fields have been reviewed and verified, click the Next button to proceed 

to the following screen. Information will save automatically. 

b) Expenditure Summary Level Information

On this screen, you will enter Cumulative Obligations to Date and Cumulative Expenditures 

to Date for each Expenditure Category. This summary level report provides a detailed view 

of what project categories the recipient had obligations for and the expenditure performance 

to date. Users may leave blank Expenditure Categories that do not apply.

You should refer to the Reporting Guidance, Appendix 1, for the full Expenditure Category 

list. References to Expenditure Categories are identified by “EC” followed by numbers from 

the table in Appendix 1.
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Figure 10 – Expenditure Category Reporting Sample, Public Health

1. After navigating to this screen from the previous screen, enter data pertaining to 

the Cumulative Obligations to Date and Cumulative Expenditures to Date for 

each of the Expenditure Categories, as applicable (see Figure 10). Leave blank 

Expenditure Categories that do not apply.

2. Disaggregate the Cumulative Obligations to Date and Cumulative Expenditures 

to Date between the listed Expenditure Categories. Figure 10 presents a portion 

of the required information. For the dollar amounts, enter whole numbers only 

and do not use a dollar sign. 

• Note: The system will allow you to enter negative values. Ascertain you 

properly present the proper sign (e.g., +/-) within each of the 

disaggregated Expenditure Categories.

3. In the event data needs to be re-entered, click Clear Form. Answer the question 

“Are you sure you want to clear all fields? Yes or Cancel”. System will refresh the 

screen and include blank fields. 

4. Review and verify the auto-calculated totals generated from the reporting fields

against your information. Validate that the Total Cumulative Obligations to Date 

and Cumulative Expenditures to Date values are not negative. 

• The first auto-calculated fields represent the Cumulative Amounts to Date 

for total Cumulative Obligations to Date and Cumulative Expenditures to 

Date covering Expenditure Categories 1.1 through 7.3 (see Figure 11), 

which exclude NEU and Non-UGLG transfers. 

• The second auto-calculated fields (see Figure 11) represent the total 

Cumulative Obligations to Date and Cumulative Expenditures to Date 

covering Recipient Allocation for Expenditure Categories 7.4 and 7.5, 

which includes only NEU and Non-UGLG transfers (only applicable to 

States and U.S. Territories).
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Figure 11 –Auto-Calculated Totals

5. Once all of the above information is entered, click Save. Click the Next button to 

proceed to the following screen.

c) Revenue Replacement

On this screen, recipients are asked to provide information pertaining to the Revenue 

Replacement Funding. The revenue replacement formula is outlined in the Interim Final Rule4.

In addition to providing certain data, recipients will provide a written explanation of how 

revenue replacement funds were allocated.

The IFR establishes a formula for calculating revenue loss as follows:

4

https://www.govinfo.gov/content/pkg/FR-2021-05-17/pdf/2021-10283.pdf
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The IFR also describes a step-by-step process for calculation.

1. To calculate the extent of the reduction in revenue for December 31, 2020, follow 

the four-step process as outlined in the Interim Final Rule:

• Step 1: Identify revenues collected in the most recent full fiscal year prior to 

the public health emergency (i.e., last full fiscal year before January 27, 

2020), called the base year revenue.

• Step 2: Estimate counterfactual revenue, which is equal to base year revenue 

* [(1 + growth adjustment) ∧ (n/ 12)], where n is the number of months 

elapsed since the end of the base year to the calculation date, and growth 

adjustment is the greater of 4.1 percent and the recipient’s average annual 

revenue growth in the three full fiscal years prior to the COVID–19 public 

health emergency.

• Step 3: Identify actual revenue, which equals revenues collected over the 

past twelve months as of the calculation date.

• Step 4: The extent of the reduction in revenue is equal to counterfactual 

revenue less actual revenue. If actual revenue exceeds counterfactual 

revenue, the extent of the reduction in revenue is set to zero for that 

calculation date. 

2. Enter the computed information for Base Year Revenue, Fiscal Year End Date, 

Growth Adjustment Used, Actual General Revenue as of 12 months ended 

December 31, 2020, and Estimated Revenue Loss due to COVID-19 Public 

Health Emergency as of December 31, 2020. (see Figure 12)

3. Respond to the question, Were Fiscal Recovery Funds used to make a deposit 

into a pension fund? Select “Yes” or “No”.

4. In the event data needs to be reentered, click Clear Form. Answer the question 

“Are you sure you want to clear all fields? Yes or Cancel”. System will refresh 

the screen and include blank fields. 

5. In the text box, provide a written explanation on how the revenue replacement 

funds were allocated towards government services. This field is Rich Text and 

allows you to enter tables, as necessary. 

Where:

Base Year Revenue is the recipient’s general revenue for the most recent full fiscal year prior 

to the COVD–19 public health emergency;

Growth Adjustment is equal to the greater of 4.1 percent (or 0.041) and the recipient’s average 

annual revenue growth over the three full fiscal years prior to the COVID–19 public health 

emergency.

n equals the number of months elapsed from the end of the base year to the calculation date.

Actual General Revenue is a recipient’s actual general revenue collected during 12-month 

period ending on each calculation date.

Subscript t denotes the specific calculation date.
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Figure 12 – Revenue Replacement Entry Screen

6. Once all of the above information is entered, click Save. Click the Next button to 

proceed to the following screen.

d) Non-Entitlement Units of Local Government (NEUs) Distribution Templates

This section is only applicable for States and U.S. Territories.

Non-entitlement Units of Local Government (NEUs), defined in section 603(g)(5) of the 

Social Security Act, as added by section 9901 of the American Rescue Plan Act of 2021, are 

local governments typically serving populations of less than 50,000. NEUs include cities, 

villages, towns, townships, or other types of local governments.

NEUs receive SLFRF payments through their State and U.S. territory governments. State 

and U.S. territory governments receive a specific allocation of these funds from Treasury for 

this purpose and are responsible for distributing these funds to the NEUs within their State. 

Award amounts are based on population. 

Additional information on distributions to NEUs can be found here.

States and U.S. Territories are required to provide an update on distributions to eligible 

NEUs as part of the Interim Report due on August 31, 2021, covering NEU distributions from 

the date of award to July 31, 2021. 

Recipients are asked to provide updates on distributions to individual NEUs to Treasury 

every month thereafter until all distributions have been made. States and U.S. Territories 

should, unless otherwise instructed by Treasury, provide updates to Treasury where 

information or status has changed. Each report should cover all changes since the prior 

month’s report (e.g., submission by September 30, 2021, for the period covering August 1-

31, 2021).
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Note: Guidance related to recipients providing updates on distributions to NEUs to 

Treasury every month will be provided separately.

Recipients are also required to provide updates to NEU distributions as part of the Project 

and Expenditure Report. 

Templates will be available for download from Treasury’s Portal. Each NEU template will 

need to be completed separately to allow for the proper uploading of information into 

Treasury’s Portal. 

For any NEUs that declined funding and requested a transfer to the State or U.S. Territory 

under Section 603(c)(4), the State or U.S. Territory must complete, sign, and attach the 

Treasury form. 

Note: Guidance related to the upload of the PDF Treasury form for NEUs declining 

funding and requesting transfer to the State or U.S. Territory under Section 

603(c)(4) will be provided separately.

On this screen, States and U.S. Territories will provide information pertaining to distributions 

made to NEUs. Users not classified as States or U.S. Territories will not complete this 

screen. 

Specific step-by-step instructions for filling out the NEU templates are noted below. 

Appendix A includes an overview of the bulk file upload process and the information 

associated with formats and content to include in the bulk upload files. 

The following NEU Distribution templates are included in this section: 

• NEU Distribution- Eligible NEUs

• NEU Distribution- Ineligible (for listing ineligible Local Governments)

• NEU Distribution- Transactions 

In addition, a written narrative of the recipient’s NEU distribution process is also required, 

including any instructions or guidelines that were given to the NEUs. For NEU specific 

guidance, visit Treasury’s SLFRF website for NEUs.

1. Download the NEU Distribution Templates from Treasury’s Portal screen. The 

NEU Distribution templates include:

• NEU Distribution – Eligible NEUs

• NEU Distribution – Ineligible (for listing ineligible Local Governments) 

• NEU Distribution – Transactions

2. Fill the downloaded templates with information specific to the distributions to 

NEUs, as follows. Refer to Appendix A for additional information related to the 

bulk file upload process. 
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a. NEU Distribution: Eligible NEUs

In this section, the State or U.S. territory will populate the table for all eligible 

NEUs within the State and U.S. Territory’s jurisdiction, including eligible NEUs 

that are unresponsive or declined funding (see Figure 13). The “Status” column 

will enable the recipient to indicate whether the NEU has acted on their funding. 

Figure 13 – Screen for Eligible NEUs

For NEUs that are unresponsive or declined funding, States or U.S. Territories do 

not have to provide information for all fields below. Optional fields are denoted by 

(*). 

1) Column B: Provide the name of the State or U.S. Territory in which the NEU 

resides

2) Column C: Include the NEU’s unique recipient identification number assigned 

by the State or U.S. Territory to the NEU (e.g., AZ0013)

3) Column D: Include the legal name of the NEU 

4) Column E: Include the NEU’s DUNS number

5) Column F: Include the NEU’s Taxpayer Identification Number (TIN)

6) Columns G- M: Include the NEU’s address (including city, State, zip code, 

and zip+4)

7) Column N: Include the NEU’s primary email address. If there is no NEU 

primary email address, provide the point of contact’s email address.

8) Column O: Include the NEU’s primary point of contact’s full name (first then 

last)

9) Column P: Include the NEU’s primary point of contact’s phone number (###-

###-####)

10) Column Q: Include the NEU’s primary point of contact’s email address

11) Column R: Include the NEU’s authorized representative name. If the primary 

point of contact is also the authorized representative, provide the name again
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12) Column S: Include the NEU’s authorized representative email address. If the 

primary point of contact is also the authorized representative, provide the 

email again

13) Column T: Indicate the NEU’s eligibility status: 

• Action Taken (i.e., the NEU requested funding or declined funding and 

requested Sec. 603©(4) transfer to the State)

• Action Not Taken (i.e., the NEU is nonresponsive / declined funding)

14) Column U: Provide the Total NEU Budget Reference submitted by the NEU 

as part of its request for funding or Sec. 603©(4) transfer to the State

15) Column V: Provide the revised Total NEU Budget Reference (e.g., if revisions 

were made based on updated Treasury guidance on the NEU’s interpretation 

of the 75 percent budget cap issued on June 30, 2021)*

16) Column W: Provide the Total Allocation Across 1st and 2nd Tranches before 

application of the 75 percent budget cap

17) Column X: Provide the Total Allocation Across 1st and 2nd Tranches (before

application of 75 percent budget cap) (first revision, if applicable)*

18) Column Y: Provide the Total Allocation Across 1st and 2nd Tranches (before 

application of 75 percent cap) (second revision, if applicable)*

19) Column Z: Provide the Final Allocation Across 1st and 2nd Tranches after 

application of the 75 percent budget cap

20) Column AA: Provide the Final Allocation Across 1st and 2nd Tranches after 

application of the 75 percent budget cap (first revision, if applicable)*

21) Column AB: Provide the Final Allocation Across 1st and 2nd Tranches after 

application of the 75 percent budget cap (second revision, if applicable)*

22) Column AC: Include any additional notes required to explain the NEU 

distribution summary line items, as applicable*

b. NEU Distribution: Ineligible Local Governments

In this section, the State or U.S. Territory will populate the local governments that 

were deemed ineligible to receive a NEU distribution (see Figure 14). Optional 

fields denoted by (*). 
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Figure 14 – Screen for Ineligible NEUs

As with the NEU Eligible NEUs Template, the Interim Report should cover from 

award date to July 31, 2021. States or U.S. Territories are asked to provide 

updates to Treasury every month thereafter. For these updates, States or U.S. 

Territories should only provide entries where information has changed.

1) Column B: Provide the name of the State or U.S. Territory in which the local 

government resides

2) Column C: Include the legal name of the NEU organization/Local 

Government Name 

3) Column D: Include the Local Government’s DUNS number, if known or 

available*

4) Column E: Select the rationale for ineligibility: 

• Ineligible MCD (i.e., any Minor Civil Divisions in a “weak-MCD” State 

that did not meet the facts-and-circumstances test as outlined in 

Treasury’s guidance)

• Other. If other, provide additional explanation in Column E

5) Column F: Provide an explanation for “Other” ineligibility rationale*

c. NEU Distribution: Transactions

In this section, the State or U.S. Territory will populate the table for all NEU 

transactions (see Figure 15). 
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Figure 15 – Screen for NEU Transactions

As with the Eligible NEUs and Ineligible (Local Governments) information, the 

Interim Report should cover from the award date to July 31, 2021. States or U.S. 

Territories are asked to provide updates to Treasury every month thereafter. For 

these updates, States or U.S. Territories should only provide entries where 

information has changed.

1) Column B: Provide the name of the State or Territory in which the NEU 

resides

2) Column C: Provide the NEU Recipient Number assigned by the State or 

Territory to the NEU

3) Column D: Provide the NEU Name 

4) Column E: Provide the NEU’s DUNS number

5) Column F: Provide the transaction ID, assigned by the State or Territory

6) Column G: Indicate whether the transaction was a Payment or Transfer to 

State under Section 603(c)(4)

7) Column H: Provide a description of the transaction (e.g., initial payment under 

First Tranche, subsequent distribution under First Tranche)

8) Column I: Provide the transaction amount. Use negative numbers for 

downward revisions. For transfers to the State under Section 603©(4), 

include the amount intended for transfer to the State

9) Column J: Provide the date of the transaction. For transfers to the State or 

U.S. Territory under Section 603©(4), provide the date that Treasury’s 

transfer form agreement was signed by both parties, not the expected date of 

Treasury’s approval
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3. Upload each NEU Distribution Template separately as a .csv file by using the 

respective Upload buttons on the screen or dropping the files in this view. 

4. After uploading or dropping the applicable templates and documentation, provide 

a written summary of the State or U.S. Territory’s NEU distribution process, 

including any substantive instructions or guidance provided to the NEUs (see 

Figure 16). 

Figure 16 – NEU Distribution Process Written Summary

5. Once all of the above information is entered, click Save. Click the Next button to 

proceed to the following screen.

e) Units of general local government within counties that are not units of general local 

government (Non-UGLG) Distribution Templates

Note: This section is applicable only to Alaska, Connecticut, Massachusetts, Rhode 

Island, Vermont, U.S. Virgin Islands, and American Samoa. 

Section 603(b)(3)(B)(ii) of the Social Security Act (the Act), as amended by the American 

Rescue Plan Act of 2021, provides that in the case of an amount to be paid to a county that 

is not a unit of general local government (Non-UGLG), the amount shall instead be paid to 

the State in which such county is located, and such State shall distribute such amount to 

each unit of general local government within such county based on population. 

Units of general local government within Non-UGLG counties can include non-entitlement 

units of local government (NEUs) and metropolitan cities. As noted in the Guidance on 

Counties that are Not Units of General Local Government, NEUs and metropolitan cities 

located in Non-UGLG counties that receive funds under Section 603(b)(3)(B)(ii) of the Act 

must have already accepted the award terms for payments made under Section 603(b)(2) 

(for NEUs) or section 603(b)(1) (for metropolitan cities). 

State and U.S. territory governments will receive a specific allocation of these funds from 

Treasury and are responsible for calculating the allocations and distributing funds to units of 

general local government within Non-UGLG counties in the State or territory. 

States and U.S. Territories are required to provide updates on distributions as part of the 

Interim Report due on August 31, 2021, covering distributions from the date of award, to the 

extent such distributions have been made prior to that date. 

Recipients are asked to provide updates on distributions to units of general local 

government within Non-UGLG counties to Treasury every month thereafter until all 

distributions have been made. States and U.S. Territories should, unless otherwise 

instructed by Treasury, provide updates to Treasury where information or status has 

changed. Each report should cover all changes since the prior month’s report (e.g., 

submission by September 30, 2021, for the period covering August 1-31, 2021).
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Note: Guidance related to recipients providing updates on distributions to NonUGLGs to Treasury every month will be provided separately.

For any unit of general local government within a Non-UGLG county that declined funding 

and requested a transfer to the State or U.S. Territory under Section 603(c)(4), the unit of 

general local government and its State or U.S. Territory must complete, sign, and attach the 

Treasury form with a copy of the ACH or wire transfer as evidence of the transfer. 

Note: Guidance related to the upload of the PDF Treasury form for Non-UGLGs 

declining funding and requesting transfer to the State or U.S. Territory under 

Section 603©(4) will be provided separately

Templates will be available for download from Treasury’s Portal. Each Non-UGLG template 

will need to be completed separately to allow for the proper uploading of information into 

Treasury’s portal. 

The Non-UGLG Distribution templates cover two areas:

• Non-UGLG Distribution 

• Non-UGLG Transactions

On this screen, State and U.S. Territory recipients will provide information pertaining to 

distributions made to Non-UGLGs. 

Specific step-by-step instructions for filling out the Non-UGLG templates are noted below. 

Appendix A includes an overview of the bulk file upload process and the information 

associated with formats and content to include in the bulk upload files

Users will also be asked to provide a summary of the state’s Non-UGLG distribution process 

to date, to include substantive instructions or guidance that the state issued (e.g., key 

deadlines, guidance, etc.).

1. Download the Non-UGLG Distribution Templates from Treasury’s Portal screen 

(see Figure 13). The Non-UGLG Distribution templates include:

• Non-UGLG Distribution 

• Non-UGLG Transactions 

2. Fill the downloaded templates with information specific to the recipient and units 

of general local government within Non-UGLG counties, as follows. Refer to 

Appendix A for additional information related to the bulk file upload process.

a. Non-UGLG Distribution 

In this template, the State or U.S. Territory will populate the spreadsheet for units 

of general local government (UGLG) within Non-UGLG counties that are eligible 

to receive a disbursement under Section 603(b)(3)(B)(ii) of the Social Security 

Act, as added by the American Rescue Plan Act of 2021 (see Figure 17). 
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Figure 17 – Non-UGLG Distribution Screen

States or U.S. Territory Interim Report should cover information since the 

beginning of the program, and States and U.S. Territories are asked to provide 

updates to Treasury every month thereafter. For these updates, States and U.S. 

Territories should only provide entries where information or status has changed. 

Each report should cover any changes since the prior month's report. Optional 

fields denoted by (*). 

1) Column B: Provide the name of the Non-UGLG County

2) Column C: Provide the name of the UGLG Jurisdiction within the NonUGLG county

3) Column D: Provide the population of the Jurisdiction

4) Column E: Provide the amount of funds allocated to the Jurisdiction

5) Column F: Include the Jurisdiction Number assigned by the State to the 

Jurisdiction (e.g., AZ0013)

6) Column G: Include the Jurisdiction DUNS number

7) Column H: Include the Jurisdiction Taxpayer Identification Number (TIN)

8) Columns I-O: Include the Jurisdiction address (including city, State and 

zip code)*

9) Column P: Include the Jurisdiction primary email address. If there is no 

primary email address, provide the point of contact's email address.

10) Column Q: Include the Jurisdiction primary point of contact's full name 

(first then last)

11) Column R: Include the Jurisdiction primary point of contact's phone 

number (###-###-####)

12) Column S: Include the Jurisdiction primary point of contact's email 

address
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13) Column T: Include the Jurisdiction authorized representative name. If the 

primary point of contact is also the authorized representative, provide the 

name again. 

14) Column U: Include the Jurisdiction authorized representative email 

address. If the primary point of contact is also the authorized 

representative, provide the email again. 

15) Column V: Did the Jurisdiction decline and transfer funding to the State? 

Indicate Y or N

16) Column W: Include any additional notes required to explain the 

Jurisdiction distribution summary line items, as applicable*

b. Non-UGLG Distribution: Transactions

In this template, the State or U.S. Territory will populate the spreadsheet for all 

distributions to units of general local government within Non-UGLG counties (see 

Figure 18). 

Figure 18 – Non-UGLG Transaction Screen

As with the Non-UGLG Distribution, the States or U.S. Territory’s Interim Report 

should cover information since the beginning of the program, and States and 

U.S. Territory are asked to provide updates to Treasury every month thereafter. 

For these updates, States or U.S. Territory should only provide entries where 

information has changed.

1) Column B: Provide the name of the Non-UGLG County Name

2) Column C: Provide the name of the UGLG Jurisdiction within the NonUGLG county

3) Column D: Provide the Jurisdiction Number assigned by the State

4) Column E: Include the Jurisdiction DUNS number

5) Column F: Provide the transaction ID, assigned by the State

6) Column G: Indicate whether the transaction was a Payment or Transfer to 

State under Section 603(c)(4)

7) Column H: Provide a description of the transaction (Enter “First Tranche” 

or “Second Tranche”)
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8) Column I: Provide the transaction amount. Use negative numbers for 

downward revisions. For transfers to the State under Section 603(c)(4), 

include the amount intended for transfer to the State.

9) Column J: Provide the date of the transaction. For transfers to the State 

under Section 603(c)(4), provide the date that Treasury's transfer form 

agreement was signed by both parties (not the expected date on which 

Treasury would grant the transfer).

3. Upload each Non-UGLG Distribution Template separately as a .csv file by using 

the respective Upload buttons on the screen or dropping the files in this view. 

4. After uploading the applicable templates and documentation, provide a written 

summary of the State or U.S. Territory’s Non-UGLG distribution process to date. 

Include any substantive instructions or guidance provided to the Non-UGLG

(e.g., key deadlines, guidance) (see Figure 19). 

Figure 19 – Non-UGLG Distribution Process Written Summary 

5. Once all of the above information is entered, click Save. Click the Next button to 

proceed to the following screen.

f) Official Certification

On this screen, the Authorized Representative for Reporting (ARR) will be asked to certify

information pertaining to the Interim Report. By certifying this submission, the ARR is

confirming that all reported information is accurate and approved for submission (see 

Figures 20 and 21).

Users who are not designated as an ARR will not be presented with the screen.
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1. The ARR’s Name, Title, Telephone Number, and E-Mail Address will be 

presented on screen for review.

2. Allow the Certifying Official to review all prior screens and entries to verify 

accuracy of the inputted record. 

Figure 20 – Official Certification

Figure 21 – Summary of Reported Information 

3. Verify information included in Figure 22 and confirm that the values presented 

are as expected based on the information included or uploaded in previous 

screens.

Note: Information regarding NEUs and Non-UGLGs Distributions is not applicable 

to Tribal Governments. Values should be zero or blank.
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4. Once all of the information is validated, click the Certify and Submit button to 

complete the entry.

Section V.Recovery Plan Performance Report

On these screens, you will review and confirm key information on your organization and upload 

the Recovery Plan as a PDF as well as include a link to the public site the Recovery Plan is 

posted. 

Recipients that must submit a Recovery Plan Performance Report include:

• States

• Territories 

• Metropolitan cities and counties with a population that exceeds 250,000 residents

Recipients that do not submit a Recovery Plan Performance Report include:

• Metropolitan cities and counties with a population below 250,000 residents which 

received more than $5 million in SLFRF funding

• Tribal Governments

• Metropolitan cities and counties with a population below 250,000 residents which 

received less than $5 million in SLFRF funding

• NEUs

The Recovery Plan provides information on the recipient’s projects and how they plan to ensure 

program outcomes are achieved in an effective, efficient, and equitable manner. It will include 

key performance indicators identified by the recipient and some mandatory indicators identified 

by Treasury. 

The initial Recovery Plan will cover the period from the date of award to July 31, 2021 and must 

be submitted to Treasury by August 31, 2021. Thereafter, the Recovery Plan will cover a 12-

month period and recipients will be required to submit the report to Treasury within 30 days after 

the end of the 12-month period (by July 31). 

To simplify the reporting process, recipients will upload their Recovery Plan into the portal by 

August 31, 2021 in PDF format. To reduce burden and increase efficiency, recipients will not be 

required to enter their project inventory and other programmatic data directly into the portal until 

October 31, 2021 when they also submit their first Project and Expenditure Report submission.

The plan should be posted on a prominent public-facing website of your government –

somewhere interested members of the public will be able to find it, such as your home page or 

general web pages related to your coronavirus response. 

The SLFRF Recovery Plan Performance Report Template is meant as a suggested template for 

applicable SLFRF recipients to assist them in submitting their Recovery Plan. The Recovery 

Plan Template is available at www.treasury.gov/SLFRPReporting. Recipients should consult the 

SLFRF Guidance on Recipient Compliance and Reporting Responsibilities (Reporting 

Guidance) for detailed guidance on the submission of this report.
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Treasury encourages Recipients to tailor this report to best meet their needs in terms of format 

and content. Treasury recommends the use of infographics, tables, charts, pictures, case 

studies, and other explanatory elements in describing their programs.

Upon login, you will be directed to the recipient information page, which is intended to verify 

relevant information in Treasury’s Portal. 

a) Recipient Information 

1. Review and confirm your Recipient Profile pre-populated from your SLFRF

Application file (see Figure 22). If you have previously entered a DUNS (+4) 

number, it will appear here. 

2. If you have a Recipient DUNS (+4) number and the field is not populated, update, 

as necessary.

3. The screen will also display the names and contact information for individuals the 

Recipient has designated for key roles for the SLFRF program. 

Figure 22 – Recipient Information

4. Please use the textbox (see Figure 23) to flag errors, notifying Treasury if any 

information is incorrect

Figure 23 – Recipient Profile Discrepancies Entry

5. Once all fields have been reviewed and verified, click the Next button to proceed 

to the following screen.
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b) Performance Report

On this screen, recipients will upload their Recovery Plan. Recipients with populations that 

exceed 250,000 residents are required to submit this performance report to Treasury.

1. Upon navigating to this screen (see Figure 24), upload the PDF of the Recovery

Plan using the onscreen buttons.

2. After uploading the PDF, enter a link for public disclosure where this report will 

be available for public review. 

Figure 24 – Recovery Plan Performance Report Screen

3. Once all of the above information is entered, click Save. Click the Next button to 

proceed to the following screen. 

c) Official Certification 

On this screen, the Authorized Representative for Reporting (ARR) will be asked to certify 

information pertaining to the Interim Report. By certifying this submission, the ARR is 

confirming that all reported information is accurate and approved for submission. 

Users who are not designated as an ARR will not be presented with the screen.

1. The ARR’s Name, Title, Telephone Number, and E-Mail Address will be presented 

on screen for review.

2. Allow the Certifying Official to review all prior screens and entries to verify accuracy 

of the inputted record (see Figure 25).

Figure 25 – Official Certification

3. Once all of the above information is entered, click the Certify and Submit button to 

complete the entry.
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Section VI. Frequently Asked Questions (FAQ)

1. Reporting Requirements and Process

1.1. If a recipient has received funding as of July 15, 2021 but has not incurred 

obligations or expenditures as of the end of the reporting period, what are the 

reporting requirements? 

Interim Report: Recipients should submit a report showing no ($0) obligations or 

expenditures have yet been incurred. 

Recovery Plan: Recipients should submit a Recovery Plan describing the planned 

approach to the use of funds and planned projects. 

1.2. If a recipient has received funding as of July 15, 2021 but has not established 

projects as of the end of the reporting period, what are the reporting requirements? 

No project level reporting is required in the Interim Report. Recipients should submit a 

Recovery Plan describing the planned approach to the use of funds and planned projects. 

1.3. If a recipient has not received funding as of July 15, 2021, what are the reporting 

requirements? 

Treasury recognizes that recipients will need sufficient time to gather the information and 

determine how allocate funds in accordance with the Interim Final Rule. As such, 

recipients that have not received funding as of July 15, 2021 must submit an Interim 

Report and Recovery Plan (if applicable) within 60 days of receiving funding.

1.4. Does the $5 million threshold 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 $5 million threshold, please email 

SLFRP@treasury.gov.

1.5. Should recipients submit a Recovery Plan if they are awaiting approval by 

legislative or other governance entities on the proposed projects, and such 

approval is not received as of the end of the reporting period? 

Recipients should submit a Recovery Plan that includes information about any projects 

that are approved or authorized for release by August 31, 2021. A recipient should then

submit an updated Recovery Plan within 60 days after approval by the legislature or other 

governance entities. 
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1.6. 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 reporting tier is determined by 

their total allocation across both recipient types and the highest tier for which they qualify. 

For example, if a recipient receives funding as an NEU and a county with population under 

$250,000 and their total allocation across both entity types is over $5M, the recipient 

should report as a county with population under 250,000 and over $5M in total SLFRF 

funding. A recipient’s reporting tier will be available for review in the Treasury’s Portal. If 

you believe there is an error in consolidating or not consolidating your governmental 

entities for the purposes of reporting, please email SLFRP@treasury.gov.

1.7. 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.

1.8. Do jurisdictions need to have committed or dedicated funding received by the 

August 31, 2021 deadline 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 project and expenditure reports. 

1.9. The guidance covering submission of the Recovery Plan indicates that in addition 

to submitting a PDF version of the Recovery Plan recipients must also upload a 

project inventory file and input other programmatic data. Is this no longer 

required?

Treasury has delayed the collection of this information in Treasury’s Portal in order to 

streamline reporting and lessen the reporting burden for recipients. Recipients are still 

required to upload a PDF version of their Recovery Plan by August 31. Recipients are 

encouraged to use the suggested template posted in the 

www.treasury.gov/SLFRPReporting website when preparing the Recovery Plan template. 

Some data from the Recovery Plan will be required to be submitted with the first Project 

and Expenditure report by October 31, 2021. The User Guide for the Project and 

Expenditure Report will include additional information. 

1.10. How should recipients report if the population threshold changes during the fouryear reporting period? 
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The population threshold is determined by Treasury at award date and will not change

during the four-year reporting period. A recipient’s reporting tier will be available for review 

in the reporting portal.

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. 

Quarterly Project and Expenditure Reports: Updates should be provided in the next 

quarterly Project and Expenditure Report.

Annual Project and Expenditure Report: Recipients will have an opportunity to provide 

updates with next quarterly submission date, when the portal opens for quarterly 

submitters. Additional information will be included in the forthcoming User Guide for the 

Project and Expenditure Report.

Recovery Plan: Recipients will be allowed to submit updates of their Recovery Plan

reflecting any significant changes. They should also provide concurrent updates to the

publicly posted version.

1.12. How do recipients correct or edit pre-populated information or project information 

in Treasury’s Portal? 

In the event that information presented in Treasury’s Portal requires correction, recipients 

should email SLFRP@treasury.gov and provide the necessary edits. 

1.13. Is there any possibility of extension for the reporting deadlines for individual 

recipients?

Generally, No. The data submitted by recipients will be used internally for oversight 

purposes and to fulfill Treasury’s transparency and legal obligations. Late submissions 

undermine the efficiency and timeliness of these processes. Recipient submissions after 

the reporting deadline will be considered as late, and recipients will be asked to provide a 

date by which the delayed reporting will be submitted so that Treasury can plan for 

incorporating the data. Treasury’s own reporting will 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. 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 
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their data directly available through their own websites. States and territories are 

reminded that they need to post the Recovery Plan in their public website by the date the 

report is transmitted to Treasury. 

1.16. What is meant by Date of Award? 

The Date of Award is the day the recipient certifies the funding.

1.17. When are recipients subject to the quarterly reporting? 

Recipients are required to provide quarterly reporting starting in the period funds were 

received and certified. Quarterly reporting is required for all quarters thereafter.

2. NEUs

2.1. When do NEUs have to complete their SAM.gov registration? When will NEUs gain

access to Treasury’s portal for data entry and report submission?

NEUs that have not previously registered with SAM.gov may do so after receipt of the 

award, but before the submission of mandatory reporting. NEUs need to submit their first 

report by October 31, 2021. 

2.2. What is the timeline to disburse funds when NEUs are non-responsive or require 

approval to receive funds? How should the State or U.S. Territory consider this nonresponsiveness or approval requirement within the reporting deadlines? 

Section 603(b)(2)(C)(i) states that “[n]ot later than 30 days after a State receives a 

payment,” it “shall distribute” funds to each NEU in the State or U.S. Territory. Section 

603(b)(2)(C)(ii) provides for a 30-day extension if a state certifies in writing an “excessive 

administrative burden,” and possible additional 30-day extensions at the discretion of the 

Secretary of the Treasury if the state provides a written plan to the Secretary specifying 

“when the State expects to make such distribution and the actions the State has taken and 

will take in order to make all such distributions before the end of the distribution period.”

As outlined above, the statute expects state governments to allocate and disburse 

payments to all eligible NEUs within 30 days of receiving their NEU payment from 

Treasury. The statute also directs Treasury to grant a 30-day extension if a state certifies 

an “excessive administrative burden” in writing. Accordingly, Treasury will grant a 30-day 

extension for all states that complete and submit an extension form, which can be 

requested by emailing SLFRP@treasury.gov with the subject line “NEU Distribution -

Extension Form.” Treasury encourages all states to expeditiously distribute funding to 

eligible NEUs.

At the end of the first 30-day extension (60 days after the date on which the state received 

an NEU payment), states that have not made all distributions of their NEU funding may 

request an additional 30-day extension, which may be granted at the discretion of the 

Secretary of the Treasury. These states will be asked to provide a written plan that 

specifies the expected timing of the remaining distributions and efforts that the state has 
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and will undertake to make these distributions. As part of this state plan, Treasury will 

accept plans from States and U.S. Territories that detail “reasonable efforts” to contact nonresponsive NEUs and propose issuing a subsequent distribution of unclaimed funds if the

NEUs remain non-responsive.

As outlined in the guidance, a State or U.S. Territory may only issue a subsequent 

distribution if it has made “reasonable efforts” to contact an NEU that remains 

unresponsive. States or U.S. Territories should not issue a subsequent distribution until at 

least 60 days after the state begins accepting and processing requests for funding from 

NEUs.

2.3. Who has oversight of the NEUs, the State/U.S. Territory or Treasury? 

NEUs are considered prime recipients of Treasury and States and U.S. Territories are not 

responsible for monitoring NEUs for compliance with use of funds, beyond distributing and 

collecting signed copies of the award terms and conditions and assurances of compliance 

with Title VI of the Civil Rights Act of 1964. However, if a State or U.S. Territory transfers 

funds to an NEU under Section 602 of the Social Security Act, as added by the American 

Rescue Plan Act of 2021 (e.g., a transaction that is not a distribution of funds to the NEU as 

required by Section 603(b)(2)(C) of the Social Security Act) or otherwise establishes a 

subrecipient relationship with an NEU, the State or U.S. Territory will be obligated under the 

award terms to account for the uses of the funds and report on such uses.

3. Eligible Uses /Use of Funds /Expenditure Categories

3.1. In the event that something is funded/purchased using the Recovery Funds and 

reported, and then subsequently it is realized that the funding/purchase does not 

qualify for use of the Recovery Funds, can that report be amended and a correction 

be made? 

Yes. Recipients can make corrections to reporting to adjust for ineligible uses, and must 

pay for that expense using non-SLFRF funding. See 1.11 above.

3.2. Should Expenditure Category 7.1 be used for all administrative costs for a project? 

No. Administrative costs for a specific project should be reported under the appropriate 

expenditure category for that project. For example, administrative costs for a small 

business economic assistance program would be reported under EC 2.9- Small Business 

Economic Assistance (General). Only general SLFRF administrative costs which are not 

associated with a particular project and do not fall into another Expenditure Category

should be reported under EC 7.1- Administrative Expenses. EC 7.1 may include both 

direct and indirect costs.

3.3. How should recipients report use of funds when the expense is not listed or does 

not fit one of the Expenditure Categories designations? 

Recipients should align the project to the best fit of Expenditure Category and use the 

project description to further describe the project as needed. 
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3.4. Should expenditures be reported on an accrual or cash basis? 

Expenditures may be reported on a cash or accrual basis, as long as the methodology is 

disclosed and consistently applied. Reporting must be consistent with the definition of 

expenditures pursuant to 2 CFR 200.1. Your organization should appropriately maintain 

accounting records for compiling and reporting accurate, compliant financial data, in 

accordance with appropriate accounting standards and principles.

4. Evidence-based interventions

4.1. Are there targets for the amount of funds that must be spent on evidence based 

interventions?

Treasury’s Reporting Guidance requires recipients to report in their Recovery Plan on “the 

dollar amount of the total project spending that is allocated towards evidence-based 

interventions for each project” in certain Expenditure Categories (see list of Expenditure 

Categories in the Reporting Guidance appendix for details). While Treasury encourages all 

SLFRF recipients to invest funds in evidence-based interventions whenever possible and 

to increase these amounts over time, there are no targets or requirement to spend a 

specific amount of money on evidence-based interventions. Recipients are exempt from 

this requirement in cases where a program evaluation is being conducted. 

4.2. What expenses should be counted as evidence-based for the purposes of 

reporting?

As outlined in the Reporting Guidance, evidence-based refers to interventions with strong 

or moderate evidence for the purposes of SLFRF reporting. Appendix 2 of the Reporting 

Guidance contains additional information on the definition of strong and moderate 

evidence. In addition to spending funds on evidence-based interventions, Treasury also 

encourages all recipients to conduct evaluations to build evidence about new or innovative 

programs or services they are providing with SLFRF. As a reminder, SLFRF may be used 

by recipients to perform evaluations, build their internal evaluation capacity, or to contract 

with external organizations for evaluation related activities. 

4.3. How should evidence be considered when disbursing funds through contracts or 

grants?

When sub-granting SLFR funds to third parties, recipients are encouraged to include 

provisions related to evidence in relevant project areas. Specifically, recipients may 

include provisions that ask third party recipients (or prospective recipients) of SLFR funds 

about the level of evidence for the programs or services that they are providing. This could 

consist of a requirement or preference in grant or contract solicitations that ask third party 

sub-grantees about whether their programs or services are evidence-based according to 

the definition in Appendix 2 of the Reporting Guidance. Requiring third party recipients to 

report on whether their programs or services are evidence-based will facilitate reporting for 

the Recovery Plan. 
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Appendix A – Bulk File Upload Overview

a) Purpose

The following segment provides overview on the bulk file upload process. There are five (5) 

unique bulk file upload templates as outlined below:

1. NEU Distribution – Eligible NEUs

2. NEU Distribution – Ineligible

3. NEU Distribution – Transactions

4. Non-UGLG Distribution

5. Non-UGLG Transactions

b) Template Description

Each of the five bulk file upload templates contain instructions on how to populate the 

respective fields within each file. When adding content to each template, please follow the 

“Help” text, which will provide what is and isn’t permitted for each cell. Each Module in the 

web application provides a link to download the template. All templates have the same 

structure as described below:

Row 1: Template Version

Row 2: Template Name

Row 3: Instructions: Brief description of the template constraints.

Row 4: Field IDs: Column identifiers

Row 5: Field Label: Brief description of each Field or Column

Row 6: 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.

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 NEU 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 Predefine 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:
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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 respondents will provide.

Add your data in row 8 column B.

c) 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.

Save the template as a .CSV file and change the name of the file as needed.

Add your data starting with row 8th of the applicable template.

When you finish adding your data repeat step 4. 

Upload the new file to the portal. The system will provide a message if the upload 

was successful or unsuccessful.

Reuse the same file if the upload process fails and review it carefully to fix any 

potential errors. The system will indicate the first error to be corrected in the file if 

the upload fails. Repeat step 7 until all issues are corrected and upload is 

successful.

d) Bulk Upload Creation Steps 

The collective bulk file upload process is contingent upon end-users following the below 

steps to ensure successful submission:

Load the NEU Distribution – Eligible NEUs

Load the NEU Distribution – Ineligible 

Load the NEU Distribution – Transactions

Load Non-UGLG Distribution

Load Non-UGLG Transactions

Note: All data submitted via the bulk upload functionality must be 

submitted as a .CSV file. 

e) CSV Guidance

Refer to the following link for descriptions of the CSV format.

https://en.wikipedia.org/wiki/Comma-separated_values

f) Specific CSV characteristics

• The date format is: MM/DD/YYYY. Example:

a. 06/22/2021

• All currency values are numeric. It is not required to add “,” for thousand or millions. 

• All currency values should not contain a “$” sign. The file will be rejected if a “$” is 

included in the data entry.
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g) 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. 

h) NEU Distribution – Eligible NEUs

The downloadable template contains all information required to create the upload files to 

include required/optional fields, help text, and permissible data types. The following table 

highlights the data elements required for the NEU Distribution – Eligible NEUs.

Defined Term Definition Required List Values Data Type Max 

Length

State or Territory Name of the 

state or territory 

performing the 

transfer to the 

NEU (e.g, 

California, Maine, 

Maryland)

Required n/a String 20

NEU Recipient 

Number

A unique 

identification 

code for each 

NEU assigned by 

the State to the 

NEU as part of 

the request for 

funding (e.g., 

AZ1003)

Required n/a Number 10

NEU/Local 

Government 

Name

Legal name of 

the NEU 

organization/local 

government.

Required n/a String 120

NEU/Local 

Government 

DUNS Number

NEU/local 

government 

DUNS Number

Required n/a Number 9
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Defined Term Definition Required List Values Data Type Max 

Length

NEU Taxpayer 

Identification 

Number (TIN)

NEU Taxpayer 

Identification 

Number (TIN)

Required n/a Number 9

NEU Address 1 First line of the 

NEU 

organization's 

address.

Required n/a String 120

NEU Address 2 Second line of 

the NEU 

organization's 

address.

Optional n/a String 120

NEU Address 3 Third line of the 

NEU 

organization's 

address.

Optional n/a String 120

NEU City Name of city in 

which the NEU 

organization is 

located.

Required n/a String 120

NEU State United States 

Postal Service 

(USPS) two-letter 

abbreviation for 

the state or 

territory in which 

the NEU 

organization is 

located.

Required n/a String 2

NEU Zip Code United States 

ZIP code (five 

digits)

Required n/a Number 5

NEU Zip +4 United States 

ZIP code (five 

digits) 

concatenated 

with the 

additional +4 

digits associated 

with the NEU 

organization's 

address.

Required n/a Number 4

NEU Email 

Address

Email address of 

the NEU 

organization.

Required n/a String 120

NEU Point of 

Contact (POC) 

Name

Name of a Point 

of Contact at the 

NEU.

Required n/a String 120

NEU POC Phone 

Number

Phone number of 

the primary Point 

of Contact for the 

NEU 

organization.

Required n/a String 10
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Defined Term Definition Required List Values Data Type Max 

Length

NEU POC Email Email address of 

the primary Point 

of Contact for the 

NEU 

organization.

Required n/a String 120

Authorized 

Representative 

Name

Name of an 

Authorized 

Representative 

of the NEU. If 

the primary point 

of contact is also 

the authorized 

representative, 

please provide 

the name again. 

Required n/a String 120

Authorized 

Representative 

Email

Email of an 

Authorized 

Representative 

of the NEU. If 

the primary point 

of contact is also 

the authorized 

representative, 

please provide 

the email again. 

Required n/a String 120

Status Eligibility status 

of a given NEU. 

Indicate the 

NEU's status: 1) 

Action Taken 

(i.e., the NEU 

requested 

funding or 

declined funding 

& requested Sec. 

603(c)(4) transfer 

to the state); or 

2) Action Not 

Taken (i.e., the 

NEU is 

nonresponsive / 

declined funding)

Required 1) Action Taken 

(i.e., the NEU 

requested 

funding or 

declined funding 

& requested Sec. 

603(c)(4) transfer 

to the state); 

2) Action Not 

Taken (i.e., the 

NEU is 

nonresponsive / 

declined funding)

Pick List n/a

Total NEU 

Budget 

Reference 

(original)

Provide the Total 

NEU Budget 

Reference 

submitted by the 

NEU as part of 

its request for 

funding or Sec. 

603(c)(4) transfer 

to the state

Required n/a Dollar Numeric 12, 2

Total NEU 

Budget 

Reference 

(revised, if 

applicable)

Provide the 

revised Total 

NEU Budget 

Reference, if 

revisions were 

made based on 

updated NEU 

Guidance (i.e., 

updated 

Treasury 

guidance on 

interpretation of 

the 75 percent 

budget cap 

optional n/a Dollar Numeric 12, 2
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Defined Term Definition Required List Values Data Type Max 

Length

issued on June 

30, 2021)

Total Allocation 

Across 1st and 

2nd Tranches 

(before 

application of 75 

percent cap)

Provide the Total 

Allocation Across 

1st and 2nd 

Tranches before 

application of the 

75 percent 

budget cap

Required n/a Dollar Numeric 12, 2

Total Allocation 

Across 1st and 

2nd Tranches 

(before 

application of 75 

percent cap)

(first revision, if 

applicable)

Provide the 

Total Allocation 

Across 1st and 

2nd Tranches 

(before 

application of 75 

percent budget 

cap) (first 

revision, if 

applicable)

optional n/a Dollar Numeric 12, 2

Final Allocation 

Across 1st and 

2nd Tranches 

after application 

of the 75 percent 

budget cap

Final Allocation 

Across 1st and 

2nd Tranches 

after application 

of the 75 percent 

budget cap

Required n/a Dollar Numeric 12, 2

Final Allocation 

Across 1st and 

2nd Tranches 

after application 

of the 75 percent 

budget cap (first 

revision, if 

applicable)

Final Allocation 

Across 1st and 

2nd Tranches 

after application 

of the 75 percent 

budget cap (first 

revision, if 

applicable)

optional n/a Dollar Numeric 12, 2

Final Allocation 

Across 1st and 

2nd Tranches 

after application 

of the 75 percent 

budget cap 

(second revision, 

if applicable)

Final Allocation 

Across 1st and 

2nd Tranches 

after application 

of the 75 percent 

budget cap 

(second revision, 

if applicable)

optional n/a Dollar Numeric 12, 2

Additional Notes Include any 

additional notes 

required to 

explain the NEU 

distribution 

summary line 

items, as 

applicable

Optional n/a String 400

i) NEU Distribution - Ineligible

The downloadable template contains all information required to create the upload files to 

include required/optional fields, help text, and permissible data types. The templates provide 

all information required to create the upload files. The following table highlights the data 

elements required for the NEU Distribution - Ineligible.
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Defined Term Definition Required List Values Data Type Max 

Length

State or Territory Name of the state or territory 

performing the transfer to the NEU 

(e.g, California, Maine, Maryland)

Required n/a String 20

NEU/Local 

Government 

Name

Legal name of the NEU 

organization/local government.

Required n/a String 120

NEU/Local 

Government 

DUNS Number

NEU/local government DUNS 

Number

Optional n/a Number 9

Reason for 

Ineligibility

Select the rationale for ineligibility: 

1) Ineligible MCD (i.e., any Minor 

Civil Divisions in a "weak-MCD" 

State that did not meet the factsand-circumstances test as 

outlined in Treasury's guidance); 

or 2) Other. If other, please 

provide additional explanation in 

Column E

Required 1) Ineligible 

MCD (i.e., any 

Minor Civil 

Divisions in a 

"weak-MCD" 

State that did 

not meet the 

facts-andcircumstances 

test as 

outlined in 

Treasury's 

guidance); 

2) Other. If 

other, please 

provide 

additional 

explanation in 

Column E

Pick List n/a

Notes Provide an explanation for “Other” 

ineligibility rationale

Option n/a String 400
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j) NEU Distribution - Transactions

The downloadable template contains all information required to create the upload files to 

include required/optional fields, help text, and permissible data types. The following table 

highlights the data elements required for NEU Distribution - Transactions.

Defined Term Definition Required List Values Data Type Max 

Length

State or Territory Name of the state 

or territory 

performing the 

transfer to the 

NEU (e.g, 

California, Maine, 

Maryland)

Required n/a String 20

NEU Recipient 

Number

A unique 

identification code 

for each NEU 

assigned by the 

State to the NEU 

as part of the 

request for funding 

(e.g., AZ1003)

Required n/a Number 10

NEU/Local 

Government Name

Legal name of the 

NEU 

organization/local 

government.

Required n/a String 120

NEU/Local 

Government DUNS 

Number

NEU/local 

government 

DUNS Number

Required n/a Number 9

Transaction ID 

(assigned by State 

or Territory)

Provide the 

transaction ID, 

assigned by the 

State or Territory

Required n/a String 25

Transaction Type Transaction type 

(payment or 

Transfer to State 

under Section 

603(c)(4))

Required |- Payment; 

|- Transfer to State 

under Section 

603(c)(4)

Pick List n/a

Transaction 

Description

Transaction 

description of the 

transaction (e.g., 

initial payment 

under First 

Tranche, 

subsequent 

distribution under 

First Tranche)

Required n/a String 25
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Defined Term Definition Required List Values Data Type Max 

Length

Transaction 

Amount

Transaction 

amount. Use 

negative numbers 

for downward 

revisions. For 

transfers to the 

state under 

Section 603(c)(4), 

include the 

amount of the 

intended transfer.

Required n/a Dollar Numeric 12,2

Date Provide the date 

of the transaction. 

For transfers to 

the state under 

Section 603(c)(4), 

provide the date 

that Treasury's 

transfer form 

agreement was 

signed by both 

parties, not the 

expected date of 

Treasury approval. 

Required n/a Date Numeric 

(MM/DD/YYYY)

10

k) Non-UGLG Distribution

The downloadable template contains all information required to create the upload files to 

include required/optional fields, help text, and permissible data types. The following table 

highlights the data elements required for Non-UGLG Distribution.

Defined Term Definition Required List Values Data Type Max 

Length

Non-UGLG County 

Name

Non-UGLG

County Name

Required n/a String 150

Jurisdiction Name Jurisdiction 

Recipient Name

Required n/a String 150

Population of 

Jurisdiction

Population of 

Jurisdiction

Required n/a Number 12

Allocation amount Provide the 

amount of funds 

allocated to the 

jurisdiction 

Required n/a Number 12
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Defined Term Definition Required List Values Data Type Max 

Length

Jurisdiction 

Recipient Number

Include the 

Jurisdiction 

Recipient Number 

assigned by the 

State to the 

Jurisdiction (e.g., 

AZ0013)

Required n/a String 50

Jurisdiction DUNS 

number

Include the 

Jurisdiction unique 

9 digit DUNS 

number

Required n/a String 9

Taxpayer 

Identification 

Number (TIN)

Taxpayer 

Identification 

Number (TIN)

Required n/a text 82

Jurisdiction 

Address 1

Jurisdiction 

Address 1

Required n/a String 150

Jurisdiction 

Address 2

Jurisdiction 

Address 2

optional n/a String 150

Jurisdiction 

Address 3

Jurisdiction 

Address 3

optional n/a String 150

Jurisdiction City Jurisdiction City Required n/a String 150

Jurisdiction State United States 

Postal Service 

(USPS) two-letter 

abbreviation for 

the state or 

territory in which 

the NEU 

organization is 

located.

Required n/a State Code 2

Jurisdiction Zip 

Code

United States ZIP 

code (five digits)

Required n/a Number 5
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Defined Term Definition Required List Values Data Type Max 

Length

Jurisdiction Zip +4 United States ZIP 

code (five digits) 

concatenated with 

the additional +4 

digits associated 

with the NEU 

organization's 

address.

optional n/a Number 5+4

Jurisdiction Email 

Address

Include the 

Jurisdiction 

primary email 

address. If there is 

no primary email 

address, please 

provide the point 

of contact's email 

address.

Required n/a String 150

Jurisdiction Point of 

Contact Name

Jurisdiction Point 

of Contact Name

Required n/a String 150

Jurisdiction Point of 

Contact Phone 

Number

Jurisdiction Point 

of Contact Phone 

Number

Required n/a Number 10

Jurisdiction Point of 

Contact Email

Jurisdiction Point 

of Contact Email

Required n/a String 150

Authorized 

Representative 

Name

Include the 

Jurisdiction 

authorized 

representative 

name. If the 

primary point of 

contact is also the 

authorized 

representative, 

please provide the 

name again. 

Required n/a String 150

Authorized 

Representative 

Email

Include the 

Jurisdiction 

authorized 

representative 

email address. If 

the primary point 

of contact is also 

the authorized 

representative, 

please provide the 

email again. 

Required n/a String 150

Question: Did the 

jurisdiction decline 

and transfer 

funding to the 

state? 

Response to 

Question: Did the 

jurisdiction decline 

and transfer 

funding to the 

state? 

Required n/a Yes or No 3

Notes Include any 

additional notes 

required to explain 

the Jurisdiction 

distribution 

summary line 

optional n/a text 500
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Defined Term Definition Required List Values Data Type Max 

Length

items, as 

applicable

l) Non-UGLG Transactions

The downloadable template contains all information required to create the upload files to 

include required/optional fields, help text, and permissible data types. The following table 

highlights the data elements required for Non-UGLG Transactions.

Defined Term Definition Required List Values Data Type Max 

Length

Non-UGLG County 

Name

Non-UGLG

County Name

Required n/a String 150

Jurisdiction Name Jurisdiction 

Recipient Name

Required n/a String 150

Jurisdiction 

Recipient Number

Include the 

Jurisdiction 

Recipient Number 

assigned by the 

State to the 

Jurisdiction (e.g., 

AZ0013)

Required n/a String 50

Jurisdiction DUNS 

number

Include the 

Jurisdiction unique 

9 digit DUNS 

number

Required n/a String 9

Transaction ID 

(assigned by NonUGLG)

Provide the 

transaction ID, 

assigned by the 

State

Required n/a String 50

Transaction Type Indicate whether 

the transaction 

was a Payment or 

Transfer to State 

Required |- Payment; 

|- Transfer to State 

under Section 

603(c)(4)

Pick List n/a
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Defined Term Definition Required List Values Data Type Max 

Length

under Section 

603(c)(4)

Transaction 

Description

Provide a 

description of the 

transaction (Enter 

“First Tranche” or 

“Second Tranche”)

Required “First Tranche” 

or 

“Second Tranche”)

Pick List n/a

Transaction 

Amount

Provide the 

transaction 

amount. Use 

negative numbers 

for downward 

revisions. For 

transfers to the 

state under 

Section 603(c)(4), 

include the 

amount intended 

for transfer to the 

state.

Required n/a Number 12,2

Transaction Date Provide the date 

of the transaction. 

For transfers to 

the state under 

Section 603(c)(4), 

provide the date 

that Treasury's 

transfer form 

agreement was 

signed by both 

parties (not the 

expected date that 

Treasury grants 

the transfer). 

Required n/a date 10
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Appendix B – Key Terminology

The following table contains key terminology current on the date of release for this User Guide. 

It may be updated as needed.

Term Definition

Actual General Revenue 

(as of 12 months ended 

December 31, 2020)

Actual general revenue as of the twelve months ended December 

31, 2020 for the reporting relevant jurisdiction

Allocation amount Provide the amount of funds allocated to the Jurisdiction

Base Year Revenue Base year general revenue (e.g., revenue in the last full fiscal year 

prior to the public health emergency)

CFDA No./Assistance 

Listing No.

The five-digit number assigned in the awarding document to a 

Federal Award. 

Congressional District A territorial division within a state from which members of the U.S. 

House of Representatives are elected. This information will 

automatically populate based on the Recipient organization's zip 

code +4.

Cumulative Obligations to 

Date 

For purposes of reporting in the SLFRF portal, an obligation is an 

order placed for property and services, contracts and subawards 

made, and similar transactions that require payment.

Cumulative Expenditures 

to Date

For purposes of reporting in the SLFRF portal, 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).

Dollar value of evidencebased interventionsThe dollar value of the total project spending that is allocated for 

evidence-based interventions for each project in the following 

expenditure category groups: Public Health (EC1); Negative 

Economic Impacts (EC2); and Services to Disproportionately 

Impacted Communities (EC3)

Estimated Revenue Loss 

Due to Covid-19 Public 

Health Emergency

Estimated revenue loss due to the Covid-19 public health emergency 

as of December 31, 2020

FAIN The Federal Award Identification Number (FAIN) is the unique 

identifying number assigned to all financial assistance awards or 

grants.

Final Allocation Across 

1st and 2nd Tranches 

after application of the 75 

percent budget cap

Final Allocation Across 1st and 2nd Tranches after application of the 

75 percent budget cap
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Term Definition

Final Allocation Across 

1st and 2nd Tranches 

after application of the 75 

percent budget cap (first 

revision, if applicable)

Final Allocation Across 1st and 2nd Tranches after application of the 

75 percent budget cap (first revision, if applicable)

Fiscal Year End Date Fiscal year end date for the State, U.S. Territory, Metropolitan city, 

County, or Tribe 

Funding Amount $ Amount funded for this project

Growth Adjustment Used Equal to the greater of 4.1 percent (or 0.041) and the recipient’s 

average annual revenue growth over the three full fiscal years prior 

to the COVID–19 public health emergency.

How revenue replacement 

funds were allocated to 

government services 

An explanation of how revenue replacement funds were allocated to 

government services 

Indicate that Fiscal 

Recovery Funds were not 

used to make a deposit in 

a pension fund

Indicate that Fiscal Recovery Funds were not used to make a 

deposit in a pension fund (Yes or No)

Initial Allocation Across 

1st and 2nd Tranches 

(before application of 75 

percent cap)

Provide the Total Allocation Across 1st and 2nd Tranches before 

application of the 75 percent budget cap

Jurisdiction Name Jurisdiction Recipient Name

Jurisdiction Recipient 

Number

Include the Jurisdiction Recipient Number assigned by the State to 

the Jurisdiction (e.g., AZ0013)

Non-entitlement units of 

local government (NEUs)

Local governments typically serving populations of less than 50,000. 

NEUs include cities, villages, towns, townships, or other types of 

local governments.

NEU Recipient Number A unique identification code for each NEU assigned by the State to 

the NEU as part of the request for funding (e.g., AZ1003)

NEU Status Eligibility status of a given NEU. Indicate the NEU's status: 

1) Action Taken (i.e., the NEU requested funding or declined funding 

& requested Sec. 603(c)(4) transfer to the state); 

Or

2) Action Not Taken (i.e., the NEU is nonresponsive / declined 

funding)

Non-UGLG County Name Non-UGLG County Name

Population of Jurisdiction Population of Jurisdiction

Program Income Generally, program income includes, but is not limited to, income 

from fees for services performed, the use or rental or real or 

personal property acquired under Federal awards and principal and 

interest on loans made with Federal award funds. Program income 

does not include interest earned on advances of Federal funds, 

rebates, credits, discounts, or interest on rebates, credits, or 
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Term Definition

discounts. Recipients of SLFRF funds should calculate, document, 

and record the organization’s program income. Additional controls 

that your organization should implement include written policies that 

explicitly identify appropriate allocation methods, accounting 

standards and principles, compliance monitoring checks for program 

income calculations, and records. The Uniform Guidance outlines 

the requirements that pertain to program income at 2 CFR 200.307. 

Treasury intends to provide additional guidance regarding program 

income and the application of 2 CFR 200.307(e)(1), including with 

respect to lending programs.

Project Expenditure 

Category

Expenditure category. 

See Expenditure Categories tab and note that each has a number 

plus name to be depicted as such (e.g., 1.1 COVID-19 Vaccination)

Project Identification 

Number

(Assigned by recipient)

Identification number assigned to project by recipient

Project Name Project Name

QCT Indicator A Y/N question indicating whether a given project utilized occurred in 

a Qualified Census Tract as described in the guidance.

(Yes or No)

Reason for NEU 

Ineligibility

Select the rationale for ineligibility: 1) Ineligible MCD (i.e., any Minor 

Civil Divisions in a "weak-MCD" State that did not meet the factsand-circumstances test as outlined in Treasury's guidance); 

Or

2) Other. 

Recipient DUNS The DUNS unique identification number for the Recipient 

Organization of the Recipient's ERA funds.

Recipient DUNS (+4) A 4-character suffix that may be assigned by a business concern 

and appended to its DUNS.

Recipient Legal Entity 

Name

The name of the Recipient organization.

Recipient Reporting Tier A collection of indicators of different tiers of Recipient organizations. 

1. State or Territory

2. Tribe

3. NEU

4. City/County with Population > 250,000

5. City/County with Population <250,000 and Total Allocation >$5M

6. City/County with Population <250,000 and Total Allocation <$5M

7. Non-UGLG

Recipient Taxpayer 

Identification Number 

(TIN)

The Recipient's Internal Revenue Service (IRS) Taxpayer 

Identification Number.
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Term Definition

Recipient Type A collection of indicators of different types of Recipient organizations. 

1. State or Territory 

2. Metro City or County 

3. Tribal Government

4. NEU

5. Non-UGLG

Single Audit 

Requirements

Recipients and subrecipients that expend more than $750,000 in 

Federal awards during their fiscal year will be subject to an audit 

under the Single Audit Act and its implementing regulation at 2 CFR 

Part 200, Subpart F regarding audit requirements. Recipients and 

subrecipients may also refer to the Office of Management and 

Budget (OMB) Compliance Supplements for audits of federal funds 

and related guidance and the Federal Audit Clearinghouse to see 

examples and single audit submissions. 

For-profit entities that receive SLFRF subawards are not subject to 

Single Audit requirements. However, they are subject to other audits 

as deemed necessary by authorized governmental entities, including 

Treasury, the GAO, the PRAC and the Treasury’s OIG. 

Subrecipient Monitoring SLFRF recipients that are pass-through entities as defined under 2 

CFR 200.1 are required to manage and monitor their subrecipients 

to ensure compliance with requirements of the SLFRF award 

pursuant to 2 CFR 200.332 regarding requirements for pass-through 

entities. First, your organization must clearly identify to the 

subrecipient: (1) that the award is a subaward of SLFRF funds; (2) 

any and all compliance requirements for use of SLFRF funds; and 

(3) any and all reporting requirements for expenditures of SLFRF 

funds. Next, your organization will need to evaluate each 

subrecipient’s risk of noncompliance based on a set of common 

factors. These risk assessments may include factors such as prior 

experience in managing Federal funds, previous audits, personnel, 

and policies or procedures for award execution and oversight. 

Ongoing monitoring of any given subrecipient should reflect its 

assessed risk and include monitoring, identification of deficiencies, 

and follow-up to ensure appropriate remediation. Accordingly, your 

organization should develop written policies and procedures for 

subrecipient monitoring and risk assessment and maintain records of 

all award agreements identifying or otherwise documenting 

subrecipients’ compliance obligations. 

Total Allocation Across 

1st and 2nd Tranches 

(before application of 75 

percent cap)

(first revision, if 

applicable)

Provide the Total Allocation Across 1st and 2nd Tranches (before 

application of 75 percent budget cap) (first revision, if applicable)

Total NEU Budget 

Reference (original)

Provide the Total NEU Budget Reference submitted by the NEU as 

part of its request for funding or Sec. 603(c)(4) transfer to the state
Coronavirus State and Local Fiscal Recovery Fund:

 User Guide: Treasury’s Portal for Recipient Reporting 50

Term Definition

Total NEU Budget 

Reference (revised, if 

applicable)

Provide the revised Total NEU Budget Reference, if revisions were 

made based on updated NEU Guidance (i.e., updated Treasury 

guidance on interpretation of the 75 percent budget cap issued on 

June 30, 2021)

Transaction Amount Transaction amount. Use negative numbers for downward revisions. 

For transfers to the state under Section 603(c)(4), include the 

amount of the intended transfer.

Transaction Date Provide the date of the transaction. For transfers to the state under 

Section 603(c)(4), provide the date that Treasury's transfer form 

agreement was signed by both parties (not the expected date that 

Treasury grants the transfer). 

Transaction Description Provide a description of the transaction (Enter “First Tranche” or 

“Second Tranche”)

Transaction ID Provide the transaction ID, assigned by the State or Territory

Transaction ID 

(assigned by Non-UGLG)

Provide the transaction ID, assigned by the State

Transaction Type Transaction type (payment or Transfer to State under Section 

603(c)(4)) 

1). Payment

2). Transfer to State under Section 603(c)(4)
Coronavirus State and Local Fiscal Recovery Fund

:

 User Guide: Treasury’s Portal for Recipient Reporting 51