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

August 9, 2021

Version: 1.0

September 2, 2021

Version: 1.0

June 9, 2022

Version: 3
Coronavirus State and Local Fiscal Recovery Fund:

 NEUs and Non-UGLG Distribution Templates User Guide i

Table of Contents

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

Section II. Reporting Requirements- Non-Entitlement Units of Local Government........3

Section III. Reporting Requirements- Units of General Local Government within 

Counties that are Not Units of General Local Government ....................................................9

Appendix A – Template Overview ...........................................................................................13

OMB Control Number: 1505-0271

OMB Expiration Date: 04/30/2025

PAPERWORK REDUCTION ACT NOTICE

The information collected will be used for the U.S. Government to process requests for support. 

The estimated burden for the collections of information included in this guidance is 10 hours. 

Comments concerning the accuracy of this burden estimate and suggestions for reducing this 

burden should be directed to the Office of Privacy, Transparency and Records, Department of 

the Treasury, 1500 Pennsylvania Ave., N.W., Washington, D.C. 20220. DO NOT send the form 

to this address. An agency may not conduct or sponsor, and a person is not required to respond 

to, a collection of information unless it displays a valid control number assigned by OMB.
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 1 

Section I. Reporting Basics

a) Overview

This document provides guidance for States and U.S. Territories submitting required 

Coronavirus State and Local Fiscal Recovery Fund (SLFRF) reports and information. 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 Department of Treasury’s (Treasury) SLFRF home page for the 

latest guidance and updates on programmatic and reporting topics. 

b) What is Covered in this User Guide?

This User Guide provides detailed instructions to help States and U.S. Territories gather and 

complete the following templates and submit them to Treasury via email at 

SLFRFNEUForms@treasury.gov: 

• Non-Entitlement Units of Local Government (NEU) Distribution Templates 

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

government (Non-UGLG) Distribution Templates 

Recipients will submit the information using one of the templates noted below: 

• NEU Distribution- Eligible NEUs

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

• NEU Distribution- Transactions

• Non-UGLG- Distribution

• Non-UGLG- Transactions

When using the templates, recipients must provide the required information in specified formats 

and use the Treasury approved templates. Recipients may download each of the templates 

separately from Treasury’s website. Please see Appendix A – Template Overview for complete 

guidance on using the templates. 

c) DUNS Transition to UEI 

Beginning on April 4, 2022, as part of the federal government’s transition for all federal awards, 

all entities doing business with the federal government will use the Universal Entity Identifier 

(UEI) number assigned by the U.S. General Services Administration (GSA) in the System for 

Award Management (SAM.gov). Therefore, Treasury will no longer be able to accept a Data 

Universal Numbering System (DUNS) number as a valid identification number, and Treasury will 

no longer require that applicants, recipients, subrecipients, or contractors provide a DUNS 

number when applying for Treasury awards; however, the UEI needs to be provided. 

States and U.S. Territories should remind NEUs that to receive SLFRF funds they need to 

obtain an updated SAM.gov registration that includes the UEI. States and U.S. Territories will 

be required to provide the UEI for all eligible NEUs in their jurisdiction that received funds. 

If the NEU has an existing and active registration in SAM.gov, the UEI has already been 

assigned and is viewable in their SAM.gov account. The UEI number is located below the 

DUNS number on the entity registration record. Treasury will automatically populate the existing 
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 2 

account records with the GSA-issued UEI number in the Treasury.gov application and 

compliance portal, as applicable.

Questions about the conversion from DUNS number to UEI number should be directed to GSA. 

Information about the UEI transition can be found on GSA’s webpage, here.

You can also find additional resources below:

External UEI Transition FactSheet

FAQs on SAM.gov and UEI Transition

d) Questions? 

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

us by email via SLFRF@treasury.gov. 
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 3 

Section II. Reporting Requirements- Non-Entitlement Units of Local Government 

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 or U.S. 

Territory. Award amounts are based on population. Payments are being made in two tranches. 

Additional information on distributions to NEUs, allocations, and payments can be found here. 

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

as part of the Interim Report, covering NEU distributions provided as part of the First Tranche 

from the date of award to July 31, 2021. 

Recipients were also asked to provide updates on distributions to individual NEUs to Treasury 

every month thereafter until all distributions were made. This reporting will continue for 

distributions made during the Second Tranche process. States and U.S. Territories should, 

unless otherwise instructed by Treasury, provide updates to Treasury where information or 

status has changed.

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

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

will perform on behalf of the State or U.S. Territory. 

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

includes an overview of templates and the information associated with formats and content to 

include in the templates. 

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 

For NEU specific guidance, visit Treasury’s SLFRF website for NEUs. 
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 4 

Note: - The State or U.S. Territory should ascertain that all NEUs identified by Treasury 

for such State or U.S. Territory are included in the reporting, as part of the Eligible 

NEUs template (see II.a.) or the Ineligible template (see II.b.). The list of NEUs can be 

found here in the List of Local Governments excel. As such, if a State or U.S. 

Territory has 300 potential eligible NEUs on the list, the information reported to 

Treasury should reflect all 300 NEUs broken out (as applicable) between the Eligible 

NEU or Ineligible Local Governments templates and status of action. Refer to example 

below.

State XX- Total Local Governments (per list)- 300

Eligible NEUs- 250 (report as part of Eligible NEUs. Refer to II.a.) 

Action Taken (NEU requested funding or declined funding and requested transfer to 

State) 150 

Action Not Taken (NEU is nonresponsive or declined funding but has not requested 

transfer) 100

Ineligible Local Governments- 50 (report as part Ineligible template. Refer to II.b.) 

In accordance with Treasury’s guidance on distributions to NEUs, please note that only 

“weak minor civil divisions (MCD)” governments (Illinois, Indiana, Kansas, Missouri, 

Nebraska, North Dakota, Ohio, and South Dakota) should have deemed any local 

governments on Treasury’s List of Local Governments as ineligible, barring exceptional 

circumstances.

a. NEU Distribution: Eligible NEUs

Note: As of the date of this user guide, States and U.S. Territories are not required to 

submit the Eligible NEUs data as information was gathered as part of the First 

Tranche. In the event that any updates to information are required, States or U.S. 

Territories should email Treasury at SLFRFNEUForms@treasury.gov. 

In this template, the State or U.S. Territory will populate the table for all eligible NEUs within 

the State and U.S. Territory’s jurisdiction, including all eligible NEUs that are unresponsive 

or declined funding. The “Status” column will enable the recipient to indicate whether the 

NEU has acted on their funding. 

In the event the State or U.S. Territory needs to update information (including changing the 

“Status” from Action Not Taken to Action Taken), the State or U.S. Territory should submit 

updates to the previously submitted data. 

For NEUs that are unresponsive, States or U.S. Territories do not have to provide 

information for all fields. The table below notes the fields that are required if 1) NEU has 

taken action (e.g., requested funding or declined funding and requested a transfer to the 

State or U.S. Territory) or 2) NEU has not taken action (e.g., is unresponsive or declined 

funding). 
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 5 

1. Download the NEU Distribution- Eligible NEUs template from Treasury’s website. 

2. Fill the downloaded template with information specific to the distributions to NEUs, as 

follows. Optional fields are denoted by (*). “Column” below refers to the applicable 

area in the excel template. 

Template 

Column

Action Required for

NEU that Has 

Taken Action 

(e.g., Requested 

Funding) 

Required for NEU 

that Has Taken 

Action (declined 

funding and

requested 

transfer)

Required for

NEU that Has Not 

Taken Action (e.g., 

Unresponsive or 

Declined Funding)

B Provide the name of the State or 

U.S. Territory in which the NEU 

resides

Yes Yes Yes

C Include the NEU’s unique 

recipient identification number 

assigned by the State or U.S. 

Territory to the NEU (e.g., 

AZ0013)

Yes Yes Yes

D Include the legal name of the 

NEU

Yes Yes Yes

E Include the NEU’s Unique Entity 

Identifier (UEI)

Yes Yes No

F Include the NEU’s Taxpayer 

Identification Number (TIN)

Yes Yes No

G-M Include the NEU’s address 

(including city, State, zip code, 

and zip+4)

Yes Yes No

N Include the NEU’s primary email 

address. If there is no NEU 

primary email address, provide 

the point of contact’s email 

address*

Yes Yes No

O Include the NEU’s primary point 

of contact’s full name (first then 

last)*

Yes No No

P Include the NEU’s primary point 

of contact’s phone number (###-

###-####)*

Yes No No

Q Include the NEU’s primary point 

of contact’s email address*

Yes No No

R Include the NEU’s authorized 

representative name. If the 

primary point of contact is also 

the authorized representative, 

provide the name again*

Yes Yes No

S Include the NEU’s authorized 

representative email address. If 

the primary point of contact is 

also the authorized 

representative, provide the email 

again*

Yes Yes No

T Indicate the NEU’s eligibility 

status: 

Yes Yes Yes
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 6 

Template 

Column

Action Required for

NEU that Has 

Taken Action 

(e.g., Requested 

Funding) 

Required for NEU 

that Has Taken 

Action (declined 

funding and

requested 

transfer)

Required for

NEU that Has Not 

Taken Action (e.g., 

Unresponsive or 

Declined Funding)

• Action Taken (i.e., the NEU 

requested funding) or 

declined funding and

requested Sec. 603-(c)(4) 

transfer to the State)

• Action Not Taken (i.e., the 

NEU is nonresponsive or 

declined funding)

U 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*

Yes Yes No

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)*

Yes- if applicable No No

W Provide the Total Allocation 

Across 1st and 2nd Tranches 

before application of the 75 

percent budget cap

Yes Yes Yes

X Provide the Total Allocation 

Across 1st and 2nd Tranches 

(before application of 75 percent 

budget cap) (first revision, if 

applicable)*

Yes- if applicable No No

Y Provide the Total Allocation 

Across 1st and 2nd Tranches 

(before application of 75 percent 

cap) (second revision, if 

applicable)*

Yes- if applicable No No

Z Provide the Final Allocation 

Across 1st and 2nd Tranches after 

application of the 75 percent 

budget cap *

Yes Yes No

AA Provide the Final Allocation 

Across 1st and 2nd Tranches after 

application of the 75 percent 

budget cap (first revision, if 

applicable)*

Yes- if applicable No No

AB Provide the Final Allocation 

Across 1st and 2nd Tranches after 

application of the 75 percent 

budget cap (second revision, if 

applicable)*

Yes- if applicable No No
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 7 

Template 

Column

Action Required for

NEU that Has 

Taken Action 

(e.g., Requested 

Funding) 

Required for NEU 

that Has Taken 

Action (declined 

funding and

requested 

transfer)

Required for

NEU that Has Not 

Taken Action (e.g., 

Unresponsive or 

Declined Funding)

AC Include any additional notes 

required to explain the NEU 

distribution summary line items, 

as applicable*

No No No

3. Provide the NEU Distribution- Eligible NEUs template to Treasury via email at 

SLFRFNEUForms@treasury.gov. 

b. NEU Distribution: Ineligible Local Governments

Note: As of the date of this user guide, States and U.S. Territories are not required to 

submit the Ineligible Local Governments data as information was gathered as part of 

the First Tranche. In the event that any updates to information are required, States or 

U.S. Territories should email Treasury at SLFRFNEUForms@treasury.gov. 

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

deemed ineligible to receive a NEU distribution. Optional fields are denoted by (*). 

“Column” below refers to the applicable area in the template file. 

1. Download the NEU Distribution- Ineligible Local Governments template (for listing 

ineligible Local Governments) from the Treasury’s website. 

2. Fill the downloaded template with information specific to Ineligible Local 

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

the template. 

 Column B: Provide the name of the State or U.S. Territory in which the 

local government resides

 Column C: Include the legal name of the Local Government 

 Column D: Include the Local Government’s UEI, if known or available* 

 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

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

3. Provide the NEU Distribution- Eligible NEUs template to Treasury via email at 

SLFRFNEUForms@treasury.gov. 
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 8 

c. NEU Distribution: Transactions

Note: States and U.S. Territories are required to submit transactions data as part of 

the second tranche distributions.

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

transactions. 

As with the Eligible NEUs and Ineligible Local Governments information, States or U.S. 

Territories are asked to provide updates to Treasury every month after the submission of the 

Interim Report or when payments are made. 

1. Download the NEU Distribution- Transactions from Treasury’s website. 

2. Fill the downloaded templates with information specific to the transactions to NEUs, 

as follows. Refer to Appendix A for additional information. “Column” below refers to 

the applicable area in the template. 

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

resides

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

Territory to the NEU

• NEU Recipient Number should match the number provided as part of 

the Eligible NEU template

• Column D: Provide the NEU Name 

• NEU Name should match the NEU name provided as part of the 

Eligible NEU template

• Column E: Provide the NEU’s UEI number

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

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

State under Section 603(c)(4) 

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

First Tranche, subsequent distribution under First Tranche, initial payment 

under Second Tranche) 

• Column I: Provide the transaction amount. For transfers to the State under 

Section 603-(c)(4), include the amount intended for transfer to the State

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

U.S. Territory 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’s approval
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 9 

3. Provide the NEU Distribution- Transactions template via email at 

SLFRFNEUForms@treasury.gov. 

Section III. Reporting Requirements- Units of General Local Government within Counties 

that are Not Units of General Local Government

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 or U.S. Territory in which such county is located, and such State or U.S. Territory 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 U.S. Territory. 

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

Interim Report, covering distributions provided as part of the First Tranche from the date of 

award, to the extent such distributions were 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. This reporting will continue for distributions made during the Second Tranche process. 

States and U.S. Territories should, unless otherwise instructed by Treasury, provide updates to 

Treasury where information or status has changed. 

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

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

Treasury will perform for the States and U.S. Territories.

The Non-UGLG Distribution templates cover two areas:

• Non-UGLG Distribution 

• Non-UGLG Transactions

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

Appendix A includes an overview of the templates and the information associated with formats 

and content to include in the templates. 
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 10

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.). 

a. Non-UGLG Distribution 

Note: As of the date of this user guide, States and U.S. Territories are not required to 

submit the Non-UGLG Distribution data as information was gathered as part of the First 

Tranche. In the event that any updates to information are required, States or U.S. 

Territories should email Treasury at SLFRFNEUForms@treasury.gov. 

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

local government 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. 

States and U.S. Territories are asked to provide updates to Treasury every month after 

submitting the Interim Report. Optional fields denoted by (*). A valid UEI is always required for 

units of general local government within the Non-UGLG that request payment from the State or 

U.S. Territory. The table below notes the fields that are required if 1) units of local governments 

within the Non-UGLG requested funding or 2) units of government within a Non-UGLG declined 

funding or were unresponsive. 

1. Download the Non-UGLG: Distribution form from Treasury’s website. 

2. Fill the downloaded template with information specific to distributions to Non-UGLGs, as 

follows. Refer to Appendix A for additional information related to the templates. 

“Column” below refers to the applicable area in the template. 

Template 

Column

Action Required for

Units of Local 

Government within 

the Non-UGLG that 

Requested Funding

Required for

Units of Local 

Government within 

the Non-UGLG that 

declined funding 

and requested a 

transfer

Required for

Units of Local 

Government within 

the Non-UGLG that 

Declined Funding or 

Non-responsive 

B Provide the name of the 

Non-UGLG County

Y Y Y

C Provide the name of the 

UGLG Jurisdiction within the 

Non-UGLG county

Y Y Y

D Provide the population of the 

Jurisdiction

Y Y Y

E Provide the amount of funds 

allocated to the Jurisdiction

Y Y Y

F Include the Jurisdiction 

Number assigned by the 

State to the Jurisdiction 

(e.g., AZ0013)

Y Y Y

G Include the Jurisdiction UEI

number*

Y Y N
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 11

Template 

Column

Action Required for

Units of Local 

Government within 

the Non-UGLG that 

Requested Funding

Required for

Units of Local 

Government within 

the Non-UGLG that 

declined funding 

and requested a 

transfer

Required for

Units of Local 

Government within 

the Non-UGLG that 

Declined Funding or 

Non-responsive 

H Include the Jurisdiction 

Taxpayer Identification 

Number (TIN)*

Y Y N

I-O Include the Jurisdiction 

address (including city, State 

and zip code)

Y Y N

P Include the Jurisdiction 

primary email address. If 

there is no primary email 

address, provide the point of 

contact's email address*

Y Y N

Q Include the Jurisdiction 

primary point of contact's full 

name (first then last)*

Y N N

R Include the Jurisdiction 

primary point of contact's 

phone number (###-###-

####)*

Y N N

S Include the Jurisdiction 

primary point of contact's 

email address*

Y N N

T Include the Jurisdiction 

authorized representative 

name. If the primary point of 

contact is also the 

authorized representative, 

provide the name again*

Y Y N

U Include the Jurisdiction 

authorized representative 

email address. If the primary 

point of contact is also the 

authorized representative, 

provide the email again*

Y Y N

V Did the Jurisdiction decline 

and transfer funding to the 

State? Indicate Y or N

Y Y Y

W Include any additional notes 

required to explain the 

Jurisdiction distribution 

summary line items, as 

applicable*

Y, if applicable Y, If applicable Y, if applicable

3. Provide the Non-UGLG Distribution template via email at

SLFRFNEUForms@treasury.gov. 
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 12

b. Non-UGLG Transactions

Note: States and U.S. Territories (if applicable) are required to submit transactions 

data as part of the second tranche distributions.

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

units of general local government within Non-UGLG counties. 

States and U.S. Territory are asked to provide updates to Treasury every month after 

submitting the Interim Report. 

1. Download the Non-UGLG Transactions template from Treasury’s website. 

• Column B: Provide the name of the Non-UGLG County

• Non-UGLG name should match the Non-UGLG name provided as 

part of the Non-UGLG Distribution template

• Column C: Provide the name of the UGLG Jurisdiction within the Non-UGLG

county

• Non-UGLG jurisdiction name should match the Non-UGLG jurisdiction 

name provided as part of the Non-UGLG Distribution template

• Column D: Provide the Jurisdiction Number assigned by the State

• Jurisdiction name should match the jurisdiction name provided as part 

of the Non-UGLG Distribution template

• Column E: Include the Jurisdiction UEI

• Column F: Provide the transaction ID, assigned by the State

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

State under Section 603(c)(4)

• Column H: Provide a description of the transaction (Enter “First Tranche” or 

“Second Tranche”)

• Column I: Provide the transaction amount. For transfers to the State under 

Section 603(c)(4), include the amount intended for transfer to the State.

• 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).

2. Provide the Non-UGLG Transaction template via email at 

SLFRFNEUForms@treasury.gov.
Coronavirus State and Local Fiscal Recovery Fund:

 NEUs and Non-UGLG Distribution Templates User Guide 13

Appendix A – Template Overview

a) Purpose

The following segment provides overview on the template process. There are five (5) unique

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 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. 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.
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 14

The following is special guidance for each row or set of rows:

Do not change the content of rows 1 to 7.

Rows 4 to 7 provide metadata of each data element or column of the information 

that respondents will provide.

Add your data in row 8 column B.

c) CSV Guidance

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

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

d) 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.

e) Upload Template Description

Each data element and/or column in the templates 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. 

• Column Name: The column header name that must be used in the 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 are 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. 

f) 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
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Defined Term Definition Required List Values Data Type Max 

Length

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 UEI 

NEU/local government UEI Required n/a Number 12

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. 

Optional 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.

Optional 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.

Optional n/a String 2

NEU Zip Code United States ZIP code (five 

digits) 

Optional 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.

Optional n/a Number 4

NEU Email 

Address 

Email address of the NEU 

organization. 

Optional n/a String 120

NEU Point of 

Contact (POC) 

Name 

Name of a Point of Contact at the 

NEU. 

Optional n/a String 120

NEU POC Phone 

Number 

Phone number of the primary 

Point of Contact for the NEU 

organization. 

Optional n/a String 10

NEU POC Email Email address of the primary Point 

of Contact for the NEU 

organization. 

Optional 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. 

Optional 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. 

Optional n/a String 120
Coronavirus State and Local Fiscal Recovery Fund: 

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Defined Term Definition Required List Values Data Type Max 

Length

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 

nonresponsiv

e / 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 

Optional 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 issued on June 30, 

2021)

Optional n/a Dollar 

Numeric 

12, 2

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

Total Allocation 

Across 1st and 

2nd Tranches 

(before 

application of 75 

percent cap) 

(second 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 

Optional n/a Dollar 

Numeric 

12, 2

Final Allocation 

Across 1st and 

2nd Tranches 

after application 

of the 75 percent 

budget cap (first 

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
Coronavirus State and Local Fiscal Recovery Fund: 

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Defined Term Definition Required List Values Data Type Max 

Length

revision, if 

applicable) 

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

g) 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. 

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 UEI 

NEU/local government UEI 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-andcircumstance

s test as 

outlined in 

Treasury's 

guidance); 

2) Other. If 

other, please 

provide 

additional 

explanation 

in Column E

Pick List n/a
Coronavirus State and Local Fiscal Recovery Fund: 

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Defined Term Definition Required List Values Data Type Max 

Length

Notes Provide an explanation for “Other” 

ineligibility rationale 

Optional n/a String 400

h) 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 UEI 

NEU/local government UEI Required n/a Number 12

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
Coronavirus State and Local Fiscal Recovery Fund: 

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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/YYY

Y) 

10

i) 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

Jurisdiction Number Include the Jurisdiction 

Recipient Number assigned by 

the State to the Jurisdiction 

(e.g., AZ0013) 

Required n/a String 50

Jurisdiction UEI Include the Jurisdiction UEI Optional n/a String 9

Taxpayer 

Identification 

Number (TIN)

Taxpayer Identification Number 

(TIN)

Optional 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
Coronavirus State and Local Fiscal Recovery Fund: 

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Defined Term Definition Required List Values Data Type Max 

Length

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

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.

Optional n/a String 150

Jurisdiction Point of 

Contact Name 

Jurisdiction Point of Contact 

Name 

Optional n/a String 150

Jurisdiction Point of 

Contact Phone 

Number 

Jurisdiction Point of Contact 

Phone Number 

Optional n/a Number 10

Jurisdiction Point of 

Contact Email 

Jurisdiction Point of Contact 

Email

Optional 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. 

Optional 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. 

Optional 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 items, as 

applicable

Optional n/a text 500

j) 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. 
Coronavirus State and Local Fiscal Recovery Fund: 

 NEUs and Non-UGLG Distribution Templates User Guide 21

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 UEI

number 

Include the Jurisdiction UEI Required n/a String 9

Transaction ID 

(assigned by the 

State) 

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 under Section 603(c)(4) 

Required |- Payment; 

|- Transfer to 

State under 

Section 

603(c)(4)

Pick List n/a

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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:

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