State and Local Fiscal Recovery Funds:

NEU Quick Reference Guide NEUs

This reference guide offers resources that may assist non-entitlement units of local government 

(NEUs) recipients of the State and Local Fiscal Recovery Funds (SLFRF) Program. 

SLFRF Reporting Requirements

NEUs must submit Project and Expenditure Reports quarterly or annually to the U.S. 

Department of the Treasury (Treasury), depending on the size of their SLFRF allocation. Set out 

below is an overview of the reporting requirements, and recipients are encouraged to review 

the full Compliance and Reporting Guidance for the SLFRF program. The reports help to 

determine recipient compliance with the terms and conditions of the SLFRF award, including

regarding whether funds were used for their intended purposes. In addition, the reports assist 

Treasury in assessing the effectiveness of the program and making informed policy decisions.

Please note that:

1. Treasury encourages NEUs to include as much detail as possible in their reporting, 

particularly as it relates to claiming the standard allowance and reporting how recipients 

used funds under the revenue loss eligible use category for EC 6.1 projects;

2. NEUs are required to satisfy the SLFRF reporting requirements and continue to report, 

regardless of how much they have expended, until award closeout occurs; 

3. In accordance with the SLFRF Financial Assistance Agreement, all recipients, including 

NEUs, and their subrecipients are required to have an assigned Unique Entity Identifier

(UEI) in SAM.gov for the duration of the period of performance of the SLFRF award.

Please note that the revenue loss eligible use category does not include subawards. For 

more information, see FAQ #13.14.

Project and Expenditure Report

Contents • Types of funded projects

• Financial data

• Information on contracts, grants, and subawards equal to or greater 

than $50,000

• Details on required information are described in Part 2, Section B of 

the Compliance and Reporting Guidance – State and Local Fiscal 

Recovery Funds.

Frequency and 

Submission Date

• Quarterly or annually, even if all funds have been expended or the 

recipient has yet to expend funds

• Beginning January 31, 2022, and quarterly thereafter or beginning 

April 30, 2022, and then annually thereafter

State and Local Fiscal Recovery Funds

Non-entitlement Units of Government Quick Reference Guide
State and Local Fiscal Recovery Funds:

NEU Quick Reference Guide NEUs

SLFRF at a Glance

For those new to the SLFRF program, Treasury recommends watching the 2022 Final Rule 

Webinar and the 2023 Interim Final Rule Webinar or referring to the Quick Reference Guide to 

understand the program requirements. 

For additional information and resources, please review the materials listed below:

1. The SLFRF Overview of the 2022 Final Rule;

2. The Overview of the 2023 Interim Final Rule; 

3. Treasury’s page on Recipient Compliance and Reporting Responsibilities; and

4. Self-Service Resources. 

All SLFRF funds must be obligated by December 31, 2024. The four existing eligible uses described in

the 2022 Final Rule, including the revenue loss eligible use category, and the new emergency relief 

from natural disasters eligible use described in the 2023 Interim Final Rule, are subject to the same 

administration requirements and the expenditure deadline of December 31, 2026. Funds used for 

Surface Transportation or Title I projects must be expended by September 30, 2026, which is earlier 

than the December 31, 2026, expenditure deadline associated with the other eligible uses. Please 

see page 43 of the Overview of the 2022 Final Rule and page 65021 of the 2023 Interim Final Rule.

For information about the Uniform Guidance requirements, including procurement 

requirements for NEUs, please see Section 13 of the 2022 Final Rule FAQs. Treasury recognizes 

that many NEUs may expend $750,000 or more in Federal awards during their fiscal year and newly 

be required to complete a Single Audit or a Program-Specific Audit. Please note that NEUs whose 

total SLFRF award is at or below $10 million and other Federal award funds expended during the 

fiscal year are less than $750,000 may be eligible to follow the Alternative Compliance Examination 

Engagement (ACEE) Report. More information about the ACEE process is forthcoming.

For resources to help NEUs meet SLFRF reporting requirements, please see this 20-minute

webinar providing step-by-step instructions on how to complete the reporting requirements related 

to the revenue loss eligible use category. Refer also to page 15 of the Compliance and Reporting 

Guidance for more information.

To evaluate whether a specific use is an eligible use of SLFRF funds, consider which of the 

eligible use categories the use may fall into. As a reminder, there are four eligible use categories 

described in the 2022 Final Rule and three additional eligible use categories outlined in the 2023 

Interim Final Rule, for a total of seven eligible use categories. For the four existing eligible use 

categories, recipients should refer to the 2022 Final Rule and the Overview of the 2022 Final Rule, 

which provides a summary of each category, as well as the 2022 Final Rule FAQs. For the three new 

eligible uses, recipients should consult the 2023 Interim Final Rule and the Overview of the 2023 

Interim Final Rule.

Obligations 

deadlines Funds must be obligated by December 31, 2024

Expenditures 

deadlines

Funds for Title I and Surface 

Transportation Projects must 

be expended by September 

30, 2026

Funds for other eligible 

uses must be expended 

by December 31, 2026