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 

30f

August 9, 2021

Version: 1.0

XXX

Version: 1.0

October 1, 2023

Version: 8
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 1

OMB Control Number: 1505-0271

OMB Expiration Date: 04/30/2025

PAPERWORK REDUCTION ACT NOTICE

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

support. The estimated burden associated with this collection of information is 6 hours per 

response. Comments concerning the accuracy of this burden estimate and suggestions 

for reducing this burden should be directed to the Office of Privacy, Transparency and 

Records, Department of the Treasury, 1500 Pennsylvania Ave., N.W., Washington, D.C. 

20220. DO NOT send the form to this address. An agency may not conduct or sponsor, 

and a person is not required to respond to, a collection of information unless it displays a 

valid control number assigned by OMB. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 2

Table of Contents

Section I. Reporting Basics.................................................................................................6

Section II. Navigation and Logistics....................................................................................9

Section III. Reporting Requirements ..................................................................................16

Section IV. Project and Expenditure Report.......................................................................21

Section V. Editing and Revising Your Data.......................................................................78

Appendix A – Designating SLFRF Points of Contact by SLFRF Account Administrators 82

Appendix B – Bulk File Upload Overview...............................................................................89

Appendix C – Expenditure Categories and Template Mapping..........................................108

Appendix D – SLFRF Expenditure Category Programmatic Data and Other Information114

Appendix E - Expenditure Categories...................................................................................132

Appendix F – List of Sectors .................................................................................................151

Appendix G – Project Demographic Distribution Information............................................152

Appendix H – Capital Expenditures for Non-Infrastructure Projects.................................155

Appendix I – Projects 5.19-5.21 – Broadband Infrastructure Data Template ....................157

Appendix J – Frequently Asked Questions..........................................................................158

List of Figures

Figure II - 1 Landing Page ............................................................................................................9

Figure II - 2 Navigation Bar.........................................................................................................10

Figure II - 3 Introduction and Bulk Upload ..................................................................................11

Figure II - 4 Sample Bulk Upload Icon ........................................................................................11

Figure II - 5 Successful Bulk Upload Template...........................................................................12

Figure II - 6 Blank Required Data Error ......................................................................................12

Figure II - 7 Invalid Data Error.....................................................................................................13

Figure II - 8 Duplicate Data Error................................................................................................13

Figure II - 9 Non-Existent Reference Error .................................................................................14

Figure II - 10 Manual Validation Text Box...................................................................................14

Figure II - 11 Unsubmit ...............................................................................................................15

Figure III - 1 Relationship between Expenditure Categories and Multiple Projects ....................19

Figure IV - 1 Recipient Information .............................................................................................22

Figure IV - 2 Point of Contact List ...............................................................................................22

Figure IV - 3 Budget Approval and Obligation ............................................................................23

Figure IV - 4 SAM.gov question ..................................................................................................23

Figure IV - 5 Additional SAM.gov questions (1)..........................................................................24

Figure IV - 6 Additional SAM.gov questions (2)..........................................................................24

Figure IV - 7 Record of Highest Paid Officer...............................................................................25
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 3

Figure IV - 8 No Projects Available Option .................................................................................26

Figure IV - 9 My Projects Screen Example .................................................................................28

Figure IV - 10 Project and Expenditure Category Group Screen................................................28

Figure IV - 11 Project Expenditure Category ..............................................................................29

Figure IV - 12 Bulk Upload for EC 1.1.........................................................................................29

Figure IV - 13 Project Entry Screen ............................................................................................31

Figure IV - 14 Project Overview Screen with Lock Option ..........................................................31

Figure IV - 15 Lock Screen .........................................................................................................31

Figure IV - 16 Update Previously Reported Projects ..................................................................33

Figure IV - 17 Manual Entry for EC 3.1.......................................................................................34

Figure IV - 18 Programmatic Data for EC 3.1 .............................................................................34

Figure IV - 19 Project Demographic Distribution Questions .......................................................35

Figure IV - 20 Public Health - Negative Economic Impact Questions.........................................36

Figure IV - 21 Capital Expenditure Questions.............................................................................36

Figure IV - 22 Evidence-based questions ...................................................................................37

Figure IV - 23 Premium Pay Additional Questions......................................................................37

Figure IV - 24 Programmatic Data for Infrastructure Projects EC 5.1 - 5.18...............................39

Figure IV - 25 EC 5.19 - 5.21 Programmatic Data ......................................................................44

Figure IV - 26 Broadband Location Bulk Upload.........................................................................45

Figure IV - 27 Additional Questions if Response to David Bacon Certification is "No" ...............48

Figure IV - 28 Additional Questions if Response to Certifications of Labor Agreements is "No" 49

Figure IV - 29 Additional Certification Question ..........................................................................49

Figure IV - 30 Revenue Replacement Screen - Electing Standard Allowance ...........................51

Figure IV - 31 Revenue Loss Using Formula..............................................................................52

Figure IV - 32 Edit and Delete Project Screen ............................................................................55

Figure IV - 33 Subrecipient/Beneficiaries Bulk Upload Icon .......................................................57

Figure IV - 34 Manually Create a Subrecipient or Beneficiary ....................................................59

Figure IV - 35 Sam.gov Questions for Subrecipients, Contractors or Beneficiaries....................60

Figure IV - 36 Additional SAM.gov questions for Subrecipients, Contractors, and Beneficiaries60

Figure IV - 37 Five Highest Paid Officers for Subrecipients, Contractors or Beneficiaries .........61

Figure IV - 38 Subrecipients or Beneficiaries Entered ................................................................61

Figure IV - 39 Subaward Bulk Upload (1) ...................................................................................62

Figure IV - 40 Subaward Bulk Upload (2) ...................................................................................62

Figure IV - 41 Subaward Reporting ............................................................................................63

Figure IV - 42 Subaward Entered ...............................................................................................64

Figure IV - 43 Expenditures > $50,000 .......................................................................................65

Figure IV - 44 Aggregated Expenditures for Awards Less than $50,000....................................66

Figure IV - 45 Payments to Individuals .......................................................................................67

Figure IV - 46 Tax Offset Provision Screen ................................................................................69

Figure IV - 47 Revenue-Reducing Covered Changes ................................................................70

Figure IV - 48 Baseline Revenue and De Minimis Threshold .....................................................71

Figure IV - 49 Actual Tax Revenue and Reduction in Net Tax Revenue....................................72

Figure IV - 50 Revenue-increasing Covered Changes and Covered Spending Cuts .................75

Figure IV - 51 Revenue Reduction Cap ......................................................................................76

Figure IV - 52 Project Overview Status with Errors.....................................................................76

Figure IV - 53 Project Overview Status with No Errors ...............................................................77

Figure IV - 54 Official Certification ..............................................................................................77
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 4

Figure IV - 55 Submission Verification........................................................................................77

Figure IV - 56 Submission Verification with Additional Language...............................................78

Figure V- 1 Official Certification ..................................................................................................78

Figure V- 2 Edit Project Window .................................................................................................79

Figure V- 3 Edit Subrecipient Information ...................................................................................79

Figure A - 1 State, Local and Tribal Support Landing Page .......................................................82

Figure A - 2 My Compliance Reports..........................................................................................83

Figure A - 3 Account ...................................................................................................................83

Figure A - 4 Account Name.........................................................................................................83

Figure A - 5 Landing Page..........................................................................................................84

Figure A - 6 Certification .............................................................................................................84

Figure A - 7 Official Certification of Authorization .......................................................................85

Figure A - 8 Designation Form....................................................................................................85

Figure A - 9 Designation of Account Administrator, Point of Contact of Reporting and Authorized 

Representative for Reporting ......................................................................................................85

Figure A - 10 Designation Form..................................................................................................87

Figure B - 1 Bulk Upload Pop Up................................................................................................91

Figure B - 2 File Upload Message ..............................................................................................91

Figure B - 3 File Added to Bulk Upload Portal ............................................................................91

Figure B - 4 Listing of Bulk Upload Errors...................................................................................92

Figure B - 5 Bulk Upload Creation ..............................................................................................92

Change Summary for Q3 2023 P&E Reporting

There are four notable changes to the system for the Q3 2023 reporting cycle. These are:

1. 3 New Expenditure Categories (EC)

On December 29, 2022, the Consolidated Appropriations Act, 2023 was enacted, 

amending the SLFRF program to provide additional flexibility for recipients to use SLFRF 

funds for three new eligible use categories. The 2023 interim final rule (“2023 IFR”) was 

published in the federal register on September 20, 2023. The 2023 IFR became effective 

upon publication and resulted in new expenditure categories for Natural Disasters, 

Surface Transportation and Title I Projects with additional subcategories. Full listing 

located in Appendix E within this document.

2. Updated Unique Entity Identifier (UEI) Requirements

In accordance with the SLFRF Financial Assistance agreement, recipients must include 

a subrecipient’s Unique Entity Identifier (UEI) in the SLFRF Project and Expenditure 

report. Beginning with the October 2023 report, subrecipients reported without a UEI will 

require recipients to select a justification for the missing UEI for the reported 

subrecipient. The justifications are as follows:
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 5

• Subrecipient facing delay in obtaining UEI from the U.S. General Services 

Administration

• Recipient was delayed in collecting a UEI from its subrecipient due to recipient’s 

internal control issue and recipient must describe the internal control issue and 

planned corrective action

• Recipient was unable to contact subrecipient; services the subrecipient provided 

were completed after April 4, 2022 and the recipient is continuing to work to 

collect its subrecipient’s UEI

• Recipient was unable to contact subrecipients; services the subrecipient provided 

were completed prior to April 4, 2022

For the first three justifications, recipients will also be required to report a timeline for 

obtaining and reporting the UEI.

3. Available Lock Option for Projects 100% Obligated and Expended 

Beginning in the October 2023 reporting, Treasury will be including a lock option to 

projects that will allow recipients to lock a project that has obligated and expended 100% 

of the project’s budget. The project will also need to be in a “completed” status to be 

eligible. With this option, the recipient will not be required to provide updates to this 

project information until closeout processes begin. There will be an option to adjust this 

project which will require it to be un-locked by the recipient if changes do arise. If there 

are changes made to the subaward, the project will automatically unlock and require reverification.

4. Update to Prior Revenue Loss Determinizations to April 2025

As outlined in the 2022 final rule, recipients have the option to make a one-time decision 

to calculate revenue loss according to the formula outlined in the 2022 final rule or elect 

a “Standard Allowance” of up to $10 million, not to exceed the award allocation, to spend 

on government services throughout the period of performance. The option to make this 

one-time decision was provided during the April 30, 2022 reporting deadline. Recipients 

may update their revenue loss determination, as appropriate, through the April 2025 

reporting period. Upon update, any prior revenue loss election will be superseded. 

Recipients must use a consistent methodology across the period of performance (i.e., 

choose either the standard allowance or the full formula) and may not elect one 

approach for certain reporting years and the other approach for different reporting years.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 6

Section I. Reporting Basics

a) Overview

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

Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Project and Expenditure (P&E) 

reports for the July 2023 submission deadline, covering the quarter ending June 30, 2023. It is a 

supplement to the Compliance and Reporting Guidance (Reporting Guidance), which contains 

relevant information and guidance on the reporting requirements. 

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

on programmatic and reporting topics, as well as information on Treasury’s final rule, which took 

effect on April 1, 2022. Recipients and stakeholders are also encouraged to consult the 

Overview of the Final Rule, which provides a summary of final rule provisions for informational 

purposes, along with the Final Rule FAQs, and to visit the Final Rule section below for more 

details.

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

financial information including background information about the SLFRF projects that are the 

subjects of the reports; and financial information with details about obligations, expenditures, 

direct payments, and subawards.

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

us by email to SLFRF@treasury.gov.

b) What is Covered in this User Guide?

This User Guide contains detailed guidance and instructions for SLFRF recipients in using 

Treasury’s Portal for submitting the Project and Expenditure reports. All recipients must submit 

the required reports via Treasury’s Portal. This guide is not comprehensive and is meant to be 

used in conjunction with the documents mentioned above.

This User Guide provides detailed instructions to help recipients enter and submit the following:

• Project data

• Subrecipient/Beneficiary/Contractor data

• Subaward/Direct Payment data

• Expenditure data

• Project and Expenditure Bulk Upload Templates

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

SLFRF recipients are required to designate at least one individual to each of the following three 

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

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

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

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

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

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

for Reporting and providing their names and contact information via Treasury’s Portal. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 7

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

user roles as needed over the award period. Treasury recommends that the Account 

Administrator identify an additional individual to serve as the Account Administrator to 

provide continuity in the event of staff changes, vacations, or other absences.

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

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

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

completing the SLFRF reports. The recipient is able to designate more than one individual 

as a Point of Contact for Reporting.

• Authorized Representative for Reporting is responsible for certifying and submitting 

official reports on behalf of the SLFRF recipient. Treasury will accept reports or other official 

communications only when submitted by the Authorized Representative for Reporting. The 

Authorized Representative for Reporting is also responsible for communications with 

Treasury on such matters as extension requests and amendments of previously submitted 

reports. The official reports may include special reports, quarterly or annual reports, interim 

reports, and final reports. 

For Accounts registered through Login.gov

For Accounts registered through ID.me

Some key items to note:

• Each designated individual must register with either Login.gov or ID.me for gaining 

access to Treasury’s Portal. 

• If you have not previously registered an account, you should register through Login.gov. 

This link includes further instructions. The following links provide additional information: 

o https://login.gov/create-an-account/

o https://login.gov/help/get-started/create-your-account/

• Note: if you are a Non-Entitlement Unit of Local Government (NEU), you should register 

using the Login.gov process linked above. 

• Users who have previously registered through ID.me may continue to access Treasury’s 

Portal through that method. This link includes further instructions. 

• An individual may be designated for multiple roles. For example, the individual 

designated as the Point of Contact for Reporting may also be designated as the 

Authorized Representative for Reporting. 

• The recipient may designate at least one individual for all three roles. 

• Multiple individuals can be designated for each role. 

• An organization may make changes and updates to the list of designation individuals 

whenever needed. These changes must be processed by the Account Administrator. 

Treasury Portal at 

https://portal.treasury.gov/compliance/s/

Treasury Portal at 

https://portal.treasury.gov/cares/s/slt/s/slt
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 8

• The designated individuals’ names and contact information will be pre-populated in the 

“Recipient Profile” portion of the recipient’s SLFRF reports, and recipients will be able to 

update the information, if necessary. 

Recipients should refer to Appendix A for guidance on designating individuals for the three 

roles. Treasury also posted a series of webinars with instructions, as noted below: 

• Account Creation and Login - creation of account in Treasury’s Portal through ID.me or 

Login.gov

• User Roles - assignment and updates of user roles in Treasury’s Portal

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

account. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 9

Section II. Navigation and Logistics 

a) Login to Landing Page and Portal Navigation

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

Treasury’s Office of Recovery Programs-administered program(s) for which your organization

may be eligible. 

Figure II - 1 Landing Page

From the landing page, select Go to Your Reports or Compliance Reports on the left side panel 

to be taken to a list of options for the programs you have access to under the Report Selection 

section. 

At this time, you may select the SLFRF Project and Expenditure report. 

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

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

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

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

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

move between screens.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 10

Figure II - 2 Navigation Bar

b) Helpful Tips/Shortcuts for Submitting Data to Treasury’s Portal 

Treasury’s Portal leads you through a series of online forms that, when completed, will fulfill 

your reporting obligations. While navigating through Treasury’s Portal and submitting required 

information, users will have the option of manually entering data directly into Treasury’s Portal 

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

approved process and format.

Bulk File Upload Files

Recipients can use the bulk upload function to provide required information in the modules

listed here:

• Project Overview

• Subrecipients/Beneficiaries/Contractors

• Subawards/Direct Payments

• Expenditures

• Tax Offset Provision

When using the bulk upload, recipients must provide the required information in specified 

formats and use the Treasury approved templates for each respective bulk upload. 

Recipients can download the templates separately or as a single zip file from selections 

available at the bottom of the “Introduction/Bulk Templates” screen (see Figure II - 3). 

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

later sections of this user guide. The individual templates are available from relevant 

screens throughout the portal (see Figure II-4).
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 11

Figure II - 3 Introduction and Bulk Upload

Figure II - 4 Sample Bulk Upload Icon

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

important function. 

All bulk file templates download in the .xls format, but these files must be converted to .csv 

format to properly upload. When you click the upload button you will be directed to an 

upload screen. You can either choose to add files or drag and drop files to initiate the bulk 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 12

upload (see Figure II - 5). Refer to Appendix B for additional instructions to submit bulk 

upload files. 

Figure II - 5 Successful Bulk Upload Template

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

than .csv is used for upload. Treasury’s Portal will display an error message on screen if the 

bulk data upload file contains errors. If you receive an error message, you will need to 

correct the errors either in the bulk upload file or on screen and re-submit the corrected 

version. 

There are four common Bulk File Upload errors as described below: 

• Blank Required Data: When a required field is left blank within your bulk upload file, 

the specific bulk upload file row and cell number will be provided on the screen. In 

the example below, the user left “Name” blank and the error is located in Column X, 

Row 8 (see Figure II - 6).

Figure II - 6 Blank Required Data Error

• Invalid Data: Invalid data includes any type of data (numeric or text) that does not 

meet the requirements set forth in the Help Text within each bulk upload template. In 

the example below, the user made an error pertaining to the “Completion Status” and 

the error is located in Column F, Row 8 (see Figure II - 7). 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 13

Figure II - 7 Invalid Data Error

• Duplicate Data: Duplicate data includes any type of data (numeric or text) that is 

repeated in the same column when the Help Text within a bulk upload template 

requires a unique entry. For example, unique numbers should be provided for the 

project identification number. In the example below, the user made an error 

pertaining to the “Project Identification Number” and the error is in Column E, Row 8

(see Figure II - 8). 

Figure II - 8 Duplicate Data Error

• Non-existent Reference: This instance would include uploading data that references 

other records that do not yet exist or have not been previously uploaded into 

Treasury’s Portal. For example, uploading a subaward template that is filled out 

correctly, but references subrecipient identification (ID) records that have not been 

uploaded to the “Subrecipient/Beneficiaries/Contractors” module. This will result in an 

error and any pre-requisite data must be uploaded first in order for the reference to 

work. In this example the non-existent data is the Project ID Number field located in 

Column D, Row 8 (see Figure II - 9).
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 14

Figure II - 9 Non-Existent Reference Error

Manual Data Entry

Manual data entry requires you to provide inputs as instructed on the screen. Manual inputs are 

described in detail below for each section of this user guide. 

Note: An asterisk ( * ) indicates a required field. Entry into the field is 

required before you can save or proceed to the next screen.

Your inputs will be subject to validation by Treasury’s Portal to ensure that the data provided is 

consistent with expected format or description (e.g., entering “one hundred” instead of 100). If a 

given data entry fails a validation rule, Treasury’s Portal will display an error for you to address.

You will not be able to submit manually entered data that does not satisfy the data validation 

rules. 

Narrative Boxes

When filling out detailed narratives, you are encouraged to type out responses in a word 

processing application (such as Microsoft Word) to minimize grammatical errors, track word 

count, and concisely answer all required narrative details. You can then copy and paste the final 

written narratives directly into the text boxes.

The text boxes (see Figure II - 10) can be expanded by clicking and dragging the icon in the 

bottom-right corner. 

Figure II - 10 Manual Validation Text Box
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 15

Corrections and Resubmissions

In the event a file is uploaded, or information is entered into Treasury’s Portal, the 

information will be accepted by Treasury’s Portal as a record. 

After a recipient’s submission has been certified and submitted in the system by 

the Authorized Representative for Reporting, it can be corrected in Treasury’s

Portal by selecting the Unsubmit button. Recipients may unsubmit, then resubmit,

their Project and Expenditure Report any time before the reporting deadline (see 

Figure II - 11). 

Figure II - 11 Unsubmit
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 16

Section III. Reporting Requirements 

a) Reporting Requirements by Recipient 

For the SLFRF program, reporting requirements vary by recipient type, as shown in the table 

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

of the Reporting Guidance. 

 

Tier Recipient Interim Report

Project and 

Expenditure 

Report

Recovery Plan 

Performance 

Report

1

States, U.S. territories, and 

metropolitan cities and 

counties with a population that 

exceeds 250,000 residents

By August 31, 

2021, or 60 days 

after receiving 

funding if funding 

was received by 

October 15, with 

expenditures by 

category. 

Note: NEUs were 

not required to 

submit an Interim 

Report

By January 31, 

2022, and then 

the last day of the 

month after the 

end of each 

quarter thereafter

Note: NEUs were 

not required to 

submit a Project 

and Expenditure 

Report on January 

31, 2022. The 

first reporting date 

for NEUs was

April 30, 2022.

By August 31, 

2021, or 60 days 

after receiving 

funding, and 

annually 

thereafter by July 

31

2

Metropolitan cities and 

counties with a population 

below 250,000 residents that 

are allocated more than $10 

million in SLFRF funding, and 

NEUs that are allocated more 

than $10 million in SLFRF 

funding 

3

Tribal Governments that are 

allocated more than $30 

million in SLFRF funding

4

Tribal Governments that are 

allocated less than $30 million 

in SLFRF funding

By April 30, 2022, 

and then annually 

thereafter

5

Metropolitan cities and

counties with a

population below

250,000 residents that

are allocated less than

$10 million in SLFRF

funding, and NEUs that

are allocated less than

$10 million in SLFRF

funding

Note: Based on the period of performance, reports will be collected through April 30, 2027.

The total SLFRF allocations across all sources for a given jurisdiction are used to identify that jurisdiction’s Reporting 

Tier, beginning in April 2022. Treasury may reach out to jurisdictions to update Reporting Tiers. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 17

b) Project and Expenditure Report Requirements 

Quarterly Reporting 

The following recipients are required to submit quarterly Project and Expenditure Reports: 

• States and U.S. territories

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

• Metropolitan cities and counties with a population below 250,000 residents that are allocated 

more than $10 million in SLFRF funding

• NEUs that are allocated more than $10 million in SLFRF funding 

• Tribal Governments that are allocated more than $30 million in SLFRF funding

For recipients who completed their first quarterly reporting in the April 2022 cycle, their first 

Project and Expenditure Report covered the period from March 3, 2021 to March 31, 2022 and 

was required to be submitted to Treasury by April 30, 2022.

The subsequent quarterly reports will cover one calendar quarter and must be submitted to

Treasury by the last day of the month following the end of the period covered. Quarterly reports 

are not due concurrently with applicable annual reports.

Annual Reporting 

The following recipients are required to submit annual Project and Expenditure Reports:

• Tribal Governments that are allocated less than $30 million in SLFRF funding

• Metropolitan cities and counties with a population below 250,000 residents that are allocated

less than $10 million in SLFRF funding

• NEUs that are allocated less than $10 million in SLFRF funding.

For these recipients, the initial Project and Expenditure Report covered the period from March 3, 

2021 to March 31, 2022 and was required to be submitted to Treasury by April 30, 2022. The 

subsequent annual reports will cover one calendar year and must be submitted to Treasury by 

April 30 each year.

c) Key Concepts for Reporting

The following concept structure applies to all report types:

Expenditure Categories

• For each project, recipients will be asked to select the appropriate Expenditure Category 

based on the scope of the project (as described in Appendix 1 of the Reporting Guidance). 

Projects should be scoped to align to a single Expenditure Category. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 18

• The Expenditure Categories are important not only for tracking projects and expenditures, 

but also because for certain Expenditure Categories you will need to provide additional 

programmatic data. You will see them referred to regularly throughout the Reporting 

Guidance and in this User Guide with “EC” followed by a number. 

• The 83 Expenditure Categories provide a flexible method to categorize projects. Each 

Expenditure Category could include many different programs and activities.

• Appendix C includes the full list of the 83 Expenditure Categories,0F

1 which refers to the 

detailed level. For instance, EC 1 is the Project EC Group “Public Health,” and EC 1.1 is the 

Project EC “COVID-19 Vaccination.”

• Each recipient is required to report obligations and expenditures by project according to 

the corresponding Expenditure Category (EC). As noted in the Reporting Guidance, there 

are a wide range of eligible uses of the SLFRF funds, and Treasury must be able to track 

how funds are used by recipients for oversight and transparency purposes. In addition, 

States, U.S. territories, and metropolitan cities and counties with a population over 250,000 

also need to provide the adopted budget for each project. These terms are defined as:

o An obligation is an order placed for property and services, contracts and subawards

made, and similar transactions that require payment.

o An expenditure is the amount that has been incurred as a liability of the entity (the 

service has been rendered or the good has been delivered to the entity). 

o The adopted budget is the budget adopted for each project by a recipient 

associated with SLFRF funds. Recipients will enter the Adopted Budget based on 

information that exists currently in the recipient’s financial systems and the recipient’s 

established budget process. Treasury understands that recipients may use different 

budget processes. For example, a recipient may consider a project budgeted once a 

legislature has appropriated funds; whereas another recipient may consider a project 

budgeted at the moment the funds have been obligated. 

o Please note that Treasury is not approving or pre-approving projects or budgets.

Treasury will use this information to better understand the intended impact, identify 

opportunities for further engagement, and understand the recipient’s progress in 

program implementation. Treasury is also collecting additional descriptive 

information about the budget process to better understand the context of recipients’ 

budget processes. 

Projects

• A project is defined as a grouping of closely related activities that together are intended to 

achieve a specific goal or are directed toward a common purpose. 

• These activities can include new or existing services, funded in whole or in part by the 

SLFRF award. 

• Within this broad definition, recipients have flexibility to define their projects in a way that 

provides the greatest clarity on the work which will be performed. 

1

Included in Appendix 1 of the Reporting Guidance
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 19

• Each project must align to only one Expenditure Category. Projects break down an 

Expenditure Category into more detail.

• Recipients are required to define projects at a sufficient level of granularity to be able to do 

any programmatic reporting that is required.

• For each Expenditure Category recipients use funding for, one or more projects may be 

reported. 

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

subrecipients and any subawards made. 

Figure III - 1 depicts the relationship between EC and multiple projects. 

Figure III - 1 Relationship between Expenditure Categories and Multiple Projects

Relationships Between Project Components

When entering project information, it is important to understand how the separate components

of information relate to each other. Treasury’s Portal for compliance reporting is organized by 

modules, each of which is a project component: project entry, subrecipient entry, subaward 

entry, and expenditure entry. Each of these modules are linked to prior modules. Initial entry of 

information should follow these steps to reduce errors or data issues. After initial entry of 

information, users can go directly to any module to update and edit information throughout the 

life of the project.

• Step 1: The first step in entering a new project is specifying the EC. While all ECs require 

entry of a baseline set of details, additional fields will appear in this module and in others
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 20

depending on program requirements as described in the Reporting Guidance and this User 

Guide. Examples of fields collected include, but are not limited to, project name, project 

identification (ID), total obligations, total expenditures, earned and expended program 

income, status of completion, and project description.

• Step 2: Enter subrecipient/beneficiary/contractor information. This information includes 

subrecipient/beneficiary/contractor name, unique entity identifier (UEI), tax identification 

number (TIN), entity type, address, and email.

• Step 3: Enter subaward or direct payment information. Entering a subaward or direct 

payment will require on-screen selection of a previously entered project and 

subrecipient/beneficiary/contractor. This aligns subaward funding to the project and the EC. 

Other information collected in this module includes subaward number, place of performance 

address, subaward amount, period of performance start and end dates, and a description of 

the subaward and its underlying eligible use.

• Step 4: Enter expenditures. Expenditures are entered in one of three categories: (1) 

Expenditures1F

2 Greater Than or Equal to $50,000, (2) Aggregate Expenditures Less Than

$50,000, and (3) Payments to Individuals.

o Expenditures for Awards Greater Than or Equal to $50,000: Entering expenditures 

for awards greater than or equal to $50,000 will require on-screen selection of a 

previously entered subaward number, which will auto-populate the project and 

subaward information details. Other information collected for this type of award 

includes expenditure start and end dates, and expenditure amount. 

o Aggregate Expenditures Less Than $50,000: Entering expenditures for awards less 

than $50,000 will require on-screen selection of a previously entered project. Other 

information collected for this type of expenditure include subaward type, total period 

obligation amount and total period expenditure amount.

o Payments to Individuals: Entering expenditures for awards categorized as payments 

to individuals will require on-screen selection of a previously entered project. Other 

information collected for this type of expenditure include subaward type, total period 

obligation amount and total period expenditure amount.

2 Expenditures includes contracts, grants, loans, transfers, or direct payments.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 21

Section IV. Project and Expenditure Report 

The Project and Expenditure Report provides information on projects funded, expenditures, and 

contracts and subawards greater than or equal to $50,000, and other information required from 

recipients. Multiple modules or “screens” will help recipients navigate through the Project and 

Expenditure Report in Treasury’s Portal as follows: 

a) Introduction/Bulk Templates

b) Recipient Profile

c) Project Overview

d) Subrecipients/Beneficiaries/Contractors

e) Subawards/Direct Payments

f) Expenditures

g) Recipient Specific

h) Tax Offset Provision

i) Certification

The following sections describe the reporting steps and information to be collected in each module. 

a) Recipient Profile

Upon login, you will be directed to the Recipient Profile page, which is intended to verify relevant 

information in Treasury’s Portal. On this screen, you will review and confirm key information on 

your organization, and input information required for the Project and Expenditure Report. The 

Recipient Profile information for States, U.S. territories, counties, metro cities, and Tribal 

governments will be pre-populated from the SLFRF Application file. The NEU information will be 

populated based on the information States collected from the NEUs and provided to Treasury. 

1) Review and confirm your Recipient Profile prepopulated from your SLFRF Application 

file or for NEUs, information provided by your State (see Figure IV – 1). 

2) Verify the names and contact information for individuals the recipient has designated for 

key reporting roles for the SLFRF program displayed on the screen (see Figure IV - 2). 

3) Refer to the instructions in Appendix A if there are updates are associated with reporting 

roles or contact SLFRF@treasury.gov.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 22

Figure IV - 1 Recipient Information

Figure IV - 2 Point of Contact List

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

Figure IV - 1). 

5) For States and U.S territories, fiscal year end information previously reported will be 

displayed in the Recipient Profile, if applicable (see Figure IV-1).

• If you selected “No” to electing the standard allowance in the Revenue 

Replacement section of Treasury’s Portal, the “Base Year Fiscal Year End Date”
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 23

information provided in the Revenue Replacement screen will display in the 

Recipient Profile. No additional data entry is required. 

• If you selected “Yes” in the Revenue Replacement section, enter the fiscal year 

end date for your jurisdiction in the Recipient Profile screen. 

6) For States, U.S. territories, and metropolitan cities and counties with a population over 

250,000, provide the answers to the following two questions (see Figure IV - 3):

• Who approves the budget in your jurisdiction? Select from the picklist as follows: 

“Legislature”; “Executive”; “Legislature & Executive”; “Other”. 

o If “Other”, specify who approves the budget. Please include information 

about the role or function, not an individual’s name.

• Is your budget considered executed at the point of obligation? Select “Yes” or 

“No”. Please note that if you select “Yes” and your budget is considered executed 

at the point of obligation, then your adopted budget and total dollar value of 

obligations for each project would be the same.

Figure IV - 3 Budget Approval and Obligation

Treasury requires descriptive information about budget processes to support analysis of 

adopted budget information. Treasury is collecting adopted budget information to better 

understand the intended impact of recipient projects, identify opportunities for further 

engagement, and understand the recipient’s progress in program implementation. 

Treasury is requesting this descriptive information to inform these efforts. 

Treasury is not approving or pre-approving projects or budgets. Treasury also 

recognizes that recipients may adjust project budgets over time, and recipients will have 

the ability to reflect these changes in future reporting.

7) Complete the SAM.gov Registration and Executive Compensation information. 

a. Use the picklist (see Figure IV - 4) to confirm your entity’s SAM.gov status and 

Executive Compensation reporting eligibility questions.

Figure IV - 4 SAM.gov question
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 24

b. If you are registered in SAM.gov, select “Yes” from the picklist and move on to Step 

7 below.

c. If you are not registered in SAM.gov, select “No” from the picklist. Two additional 

questions will populate the space below (see Figure IV - 5).

Figure IV - 5 Additional SAM.gov questions (1)

d. If the recipient received 80% or more of its annual gross revenue from federal funds 

(including federal financial assistance and federal procurement contracts and 

subcontracts) AND the recipient received $25 million or more of its annual gross 

revenue from federal funds (including federal financial assistance and federal

procurement contracts and subcontracts), an additional question will appear (see 

Figure IV - 6). If the answer is “No” to any of these two questions, move on to step 7

below.

Figure IV - 6 Additional SAM.gov questions (2)
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 25

e. Select “Yes” if the total compensation for the recipient’s five highest paid officers is 

publicly listed or otherwise listed in SAM.gov and move on to Step 7 below.

f. Select “No” if the total compensation for the recipient’s five highest paid officers is 

not publicly listed or otherwise listed in SAM.gov. Enter the name(s) of the officer(s) 

in the chart that will appear (see Figure IV - 7) and the total compensation received 

by each. If fewer than five (5) officers exist, enter “N/A” and $0 in the empty field(s).

Figure IV - 7 Record of Highest Paid Officer

8) Once all fields have been reviewed and verified, click the Save button to save your 

progress, then click the Next button to proceed to the following screen.

b) Project Overview

Recipients are required to enter all projects funded through SLFRF funds as part of their Project 

and Expenditure Report. Once projects are entered, they are viewable on the Project Overview 

screen and can be updated in future reporting periods.

1) Key Considerations

There are a couple of things to keep in mind when planning and executing your project 

inventory entry:

• No Projects Available Option: If your jurisdiction has not yet identified any projects to 

report, please know that Treasury encourages you to identify projects as soon as 

possible for your jurisdiction’s uses of SLFRF funds.

In the event recipients have no projects available for entry, an option has been included 

on the Project Overview screen to allow recipients to indicate this status to Treasury in 

lieu of adding projects. Selecting this option will require providing a written explanation 

and may result in additional compliance follow-up from Treasury. Note: this option will 

not appear if projects are already entered in the system.

To utilize this option, on the Project Overview screen (See Figure IV - 8):

1. For the question “Does your jurisdiction have projects to report as of this 

reporting period?”, select “My jurisdiction has projects to report” or “My 

jurisdiction does NOT have projects to report”.

2. If no projects will be reported, provide a narrative describing the reason(s) 

your jurisdiction does not have approved projects at this time in the text field 

provided.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 26

Figure IV - 8 No Projects Available Option

• Manual versus Bulk Upload Entry: There are two ways to enter project information –

manual data entry and bulk upload. Bulk upload templates are specific to the project’s 

expenditure category group. Recipients may upload information for multiple projects 

within the same expenditure category group template simultaneously. Appendix B

provides step by step instructions for using the bulk upload option.

Due to the different data collected across expenditure categories, you cannot use the 

same bulk upload template from one expenditure category group to another.

• Non-Infrastructure and Infrastructure Projects Programmatic Data: Treasury 

requests various programmatic data or impact measures for projects in several noninfrastructure (i.e., projects in EC 1 – 3) and infrastructure projects (i.e., projects in EC 

5). The programmatic data can be provided via manual project entry or via bulk upload 

templates. Appendix B provides step by step instructions for using the bulk upload option

for projects with programmatic data. Appendix D provides additional detail on the 

programmatic data requested by EC. Treasury recognizes that some programmatic data 

may not be available until a project starts. 

• Infrastructure Projects with expected total cost over $10M: Information for 

infrastructure projects with expected total cost over $10 million must be entered 

manually at this time in Treasury’s Portal. Appendix D provides additional detail on the 

programmatic data requested by EC.

When creating infrastructure projects via bulk upload, you will be required to re-open

those project records to manually complete fields related to costs over $10M. 

Recipients should refer to Appendix C when planning your project inventory entry, as it includes 

a table identifying which ECs require the programmatic data. The table also maps each EC to its 

appropriate bulk upload template.

All projects, regardless of Expenditure Category, require a set of “standard” data fields. Some of 

these fields, such as project name and project ID, are static and do not change across reporting 

periods. Other fields, such as status of completion and total obligations, will change across 

reporting periods. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 27

2) Project Overview Screen Layout

On the Project Overview Screen, recipients can view previously established projects and enter 

new projects (see Figure IV - 9). The screen displays the total number of projects. The screen 

also displays the following for each project entered: project name, recipient project ID, total 

obligations, total expenditures, expenditure category, project status, obligation status, and 

expenditure status. To go directly to a project to edit or add information, click the colored status 

button for that project.

For Project Status, the green check icon indicates all required fields have been answered, 

including programmatic data. For Obligations Status and Expenditure Status, this status

indicates that at least one subaward or expenditure entry has been made. The Project Status 

icon is also used to reopen the project record and/or edit the project’s data fields.

For Project Status, the yellow pencil icon indicates certain required fields have not been 

answered and require confirmation. For Obligations Status and Expenditure Status, the status 

indicates that the sum of all obligation or expenditure amounts associated with the project 

included at the subaward and expenditure level do not equal that project’s total obligations or 

expenditures.

For Project Status, the red pencil icon indicates that not all required fields have been 

answered. For Obligations Status and Expenditure Status, this indicates that no subaward or 

expenditure entries have been made.

To add a new project from this screen, click the Add New Project button. You may need to 

refresh your browser screen to see your previous new entries.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 28

Figure IV - 9 My Projects Screen Example

c) Add new project manually 

1) Select the Project Expenditure Category Group and Project Expenditure Category from 

the picklists. Selection of Expenditure Category drives the template through which you 

will manually enter the project data (see Figures IV - 10 through 14). To view all of the 

ECs, scrolling may be necessary.

Figure IV - 10 Project and Expenditure Category Group Screen
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 29

Figure IV - 11 Project Expenditure Category

2) Note that, once you select values from the Project Expenditure Category Group and the 

Project Expenditure Category picklists, the bulk download and upload links will appear 

(see Figure IV - 12). If you are entering the information manually, go to step 3. 

Figure IV - 12 Bulk Upload for EC 1.1

3) Enter the project name.

4) Enter the unique recipient identification number you assigned to the project. Do not use 

duplicate project numbers for multiple projects.

5) Select the completion status of the project from the drop-down list. Options are:

• Not started

• Completed less than 50% 

• Completed 50% or more

• Completed

• Cancelled

Note: selecting Cancelled will display a text field to enter the reason for cancelling 

the project. If you are selecting to cancel a previously reported project, please be 

aware that you will need to revise the project’s total cumulative obligations, and total 

cumulative expenditures to $0.00, and make corresponding adjustments to any 

subawards or expenditures associated to that project.

6) For States, U.S territories and metropolitan cities and counties with population over 

250,000, enter the adopted budget for the project.

• Note that if you selected that your budget is considered at the point of obligation, 

adopted budget and total dollar value of obligations for each project would be the 

same

7) Enter the total dollar value of current period obligations for this project. If funds have not 

been obligated during the current reporting period, enter “0”.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 30

o Note – Recipients should ensure that Current Period Obligations are less than or 

equal to Cumulative Obligations for each project. Treasury’s Portal will otherwise 

return an error.

8) Enter the total dollar value of cumulative obligations for this project. If funds have not 

been obligated for this project, enter "0".

9) Enter the total dollar value of current reporting period expenditures for this project. If 

expenditures have not been made during the current reporting period, enter “0”.

o Note – Recipients should ensure that Current Period Expenditures are less than 

or equal to Cumulative Expenditures for each project. Treasury’s Portal will 

otherwise return an error.

10) Enter the total dollar value of cumulative expenditures for this project. If expenditures 

have yet to be made for this project, enter "0".

o Note – Recipients should ensure that Cumulative Expenditures are less than or 

equal to Cumulative Obligations for each project. Treasury’s Portal will otherwise 

return an error.

11) Provide a description for the project between 50 to 1,000 words. Each project description 

should be 3-5 sentences with an overview of the project, which includes a description of 

the project’s purpose, the population being served, the desired outcome from the project, 

and how this outcome is being measured (along with any current data on progress 

towards the desired outcome). For broadband projects, the project description should 

also include a complete list of counties where households, businesses, and community 

anchor institutions that are to be served by the broadband project are located.

12) If the project earns income or has expended that income, enter the total dollar value of 

program income earned and program income expended in the fields of the same name, 

respectively. This field is optional.

13) If the project is in an EC which requires additional programmatic data, additional fields 

will display on the screen. Please see Section IV.e below for more information on 

providing programmatic data and Appendix D for more information on the programmatic 

indicators themselves. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 31

Figure IV - 13 Project Entry Screen

14) Once all of the above information is entered, click the Add Project button, then click the 

Next button to proceed to the following screen or you can stay on this screen and 

continue adding projects to your project inventory.

d) Locking ability for projects that are in a “Completed” status

On the Project Overview page, there is a lock icon located on the right of the screen on the 

project line. If the project on that line shows a “Completed” status and the Total Obligations and 

Total Expenditures are at 100% the lock Icon can be selected (see Figure IV – 14).

Figure IV - 14 Project Overview Screen with Lock Option

When the lock option is selected a screen opens to verify that the project has met the criteria of 

being in a “complete” status and that the Total Obligations and Total Expenditures are 100%. If 

this criteria is met, the status and amounts will turn green and the Lock Project button will turn 

red allowing you to push it (see Figure IV – 15 Lock Screen). The project will remain in a locked 

status until either the recipient unlocks the project by selecting the lock icon or there is a change 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 32

in the obligations or expenditures. With a project in the locked status, the project will remain in a 

ready status to submit future P&E reports. 

Figure IV - 15 Lock Screen

e) Update previously reported projects

Certain data fields may be updated in Treasury’s Portal. In addition, if additional programmatic 

data is needed, the Project Overview screen will show a yellow pencil icon. Recipients must

validate all the previously reported entries to ascertain that they properly reflect the Expenditure 

Categories aligned with the final rule and the project aligned to them (refer to Appendix E). 

Please note Treasury’s portal will not accept submissions unless all project entries reflect 

Expenditure Categories aligned with the final rule. Recipients should:

1) Click on the project icon on the Project Profile screen.

2) Once the project information displays, confirm the information on the screen, including 

the Project Expenditure Category Status and the Project Expenditure Category.

3) Provide answers to the programmatic data relevant to the EC, if applicable. 

4) Click Confirm Project (see Figure IV - 16).
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 33

Figure IV - 16 Update Previously Reported Projects

f) Provide Programmatic Data for Projects 

Overview

As noted above, projects in several ECs require programmatic data in addition to the standard 

project information covered above and as described in Part B.3.i and B.3.j of the Reporting 

Guidance. Appendix D provides additional detail on the measures and information required, by 

Expenditure Category. This information should be provided at the project-level (e.g., 

disaggregated by project if the recipient has multiple projects in a single EC). 

Programmatic data can be provided via the manual project entry process described above, or in 

some cases via bulk upload using the Expenditure Category-specific templates, described in 

Section IV.g and Appendix B.

For example, to manually enter a new project in Expenditure Category 3.1 (see Figure IV - 17) 

Public Sector Workforce: Payroll and Benefits for Public Health, Public Safety, or Human 

Services, the recipient should:

1) Follow steps 1 – 12 in Section IV.c.1 above.

2) Answer the question “Does this project include a capital expenditure?” (Y/N) (see Figure 

IV - 16)

3) Provide answers to the Public Health and Negative Economic Impact questions (see 

Figure IV - 16)
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 34

4) Populate the programmatic data field for “Number of government FTEs responding to 

COVID-19 supported under this authority” (see Figure IV - 18). 

5) Once all of the above information is entered, click Add Project. 

6) Click the Next button to proceed to the following screen. 

Figure IV - 17 Manual Entry for EC 3.1

Figure IV - 18 Programmatic Data for EC 3.1
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 35

If entering projects via bulk upload, recipients should populate the programmatic data columns 

contained in the appropriate EC’s bulk upload template. Appendix C provides a helpful table 

mapping each Expenditure Category to the bulk upload template recipients should use if 

inputting or updating projects via the bulk upload method.

Additional Information Regarding Certain Programmatic Data

In addition to programmatic data or impact measures for projects for specific Expenditure 

Categories as noted in Appendix D, Treasury requests information for the following Expenditure 

Categories: 

1) Project Demographic Distribution (applicable to Public Health and Negative Economic 

Impact ECs: EC 1.1-2.37) - recipients must report whether certain types of projects are 

targeted to impacted and disproportionately impacted communities. Recipients will be 

asked to respond to the following (see Figure IV - 19): 

• What Impacted and/or Disproportionally Impacted population does this project 

primarily serve? Please select the population primarily served, based on list included 

in Appendix G.

• If this project primarily serves more than one Impacted and/or Disproportionately 

Impacted population, please select up to two additional populations served, based 

on list included in Appendix G. If the project does not serve more than one Impacted 

and/or Disproportionately Impacted population, click “None”.

• If a project primarily serves an Impacted and/or Disproportionately Impacted 

population under an “Other” category, add the relevant information in the narrative. 

Figure IV - 19 Project Demographic Distribution Questions

2) Public Health and Negative Economic Impact: For projects reported under the Project 

Expenditure Categories EC1: Public Health, EC2: Negative Economic Impact and EC3: 

Public Health-Negative Economic Impact: Public Sector Capacity, provide:

• Brief description of structure and objectives of assistance program(s), including 

public health or negative economic impact experienced

• Brief description of how a recipient’s response is related and reasonably proportional

to a public health or negative economic impact of COVID-19 (see Figure IV - 20)

o Between these two fields above, recipients should provide enough information to 

identify the type of enumerated eligible use being provided within the EC (e.g., 

kinship care support services), the public health or economic impact 

experienced, who the program and/or service is being provided to, and what 

services are being provided (e.g., respite resources). For enumerated eligible 

uses (other than certain capital expenditures, as discussed below), recipients are 

not required to provide substantive documentation that the response is related 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 36

and reasonably proportional in the Project and Expenditure Report.

Figure IV - 20 Public Health - Negative Economic Impact Questions

3) Capital Expenditures: For projects reported under the Project Expenditure Categories EC1: 

Public Health, EC2: Negative Economic Impact, EC3: Public Health-Negative Economic 

Impact: Public Sector Capacity and EC8: Natural Disasters, provide answers to the following 

questions (refer to Figure IV - 21): 

• Does this project include a capital expenditure? 

• If “Yes”:

i. What is the total expected cost of the capital expenditure, including predevelopment costs, if applicable? 

ii. Type of capital expenditure, based on the following enumerated uses (as 

noted in Appendix H)

• If the answer is “No”, include a zero for the expected total cost of the capital 

expenditure

• For recipients (other than Tribal governments) investing in projects with total 

expected capital expenditures for an enumerated eligible use of $10 million or more, 

as well as projects with total expected capital expenditures for an “other” use of $1 

million or more, provide a written justification. (This field was required starting with 

the July 2022 reporting.)

• For projects with total expected cost of the capital expenditures of over $10 million, 

provide labor reporting as outlined for infrastructure projects on pages 25, 27, and 28

of the Reporting Guidance. (These fields were required starting with the July 2022

reporting.)

Figure IV - 20 Capital Expenditure Questions
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 37

4) Evidenced-based questions (only applicable to States, U.S. Territories, and metropolitan 

cities and counties with population over 250,000): For relevant ECs identified in Appendix C

with an asterisk (“*”), provide the following information in regards to use of evidence. 

Appendix 2 of the Reporting Guidance provides further details. See Figure IV-22.

• Identify the dollar amount of the total project spending that is allocated towards 

evidence-based interventions.

• Is a program evaluation of the project being conducted?

Figure IV - 21 Evidence-based questions

5) Premium Pay (EC 4.1 and EC 4.2): If EC 4.1 or 4.2 is selected as the project expenditure 

category, recipients will need to provide additional data, as reflected in Figure IV - 23:

• Sectors Designated as Essential Critical Infrastructure

• Number of workers to be served (cumulative for the project)

• Premium Pay Narrative

• Number of workers to be served with premium pay in K-12 schools (cumulative)

Figure IV - 23 Premium Pay Additional Questions

Note - Recipients that are either creating or supporting a Premium Pay program should 

reference the final rule and the Overview of the Final Rule for information regarding this eligible 

use. Also, Premium Pay is not an eligible use after April 10, 2023 (funds provided can still be 

used for work performed before this date). 

o Sectors designated as essential critical infrastructure sectors: Recipients should refer to 

the list of sectors below when providing information for this question. Recipients may also 

refer to this list of sectors on the Subaward screens (see section IV.g) to answer the 

question: Employer sector for all subawards to third-party employers (i.e., employers other 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 38

than the State, local, or Tribal government). If a recipient selects “other”, please describe the 

additional non-public sector that the recipient’s chief executive (or equivalent) designated 

consistent with the requirements of the final rule. 

Sectors Designated as Essential Critical Infrastructure Sectors

Any work performed by an employee of a State, local, or Tribal government

Behavioral health work

Biomedical Research

Dental care work

Educational work, school nutrition work, and other work required to operate a school facility

Elections work

Emergency response

Family or childcare

Grocery stores, restaurants, food production, and food delivery

Health care

Home- and community-based health care or assistance with activities of daily living

Laundry work

Maintenance work

Medical testing and diagnostics

Pharmacy

Public health work

Sanitation, disinfection, and cleaning work

Social services work

Solid waste or hazardous materials management, response, and cleanup work

Transportation and warehousing

Vital services to Tribes

Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment 

Work in a mortuary

Work in critical clinical research, development, and testing necessary for COVID-19 response

Work requiring physical interaction with patients

Other

• Premium Pay Narrative: Recipients must submit a written justification to Treasury 

describing how the premium pay or grant is responsive to eligible workers performing 

essential work during the public health emergency for groups of workers that do not meet 

one of the two criteria below: 

1. Eligible worker receiving premium pay is earning (with the premium included) at or below 

150 percent of their residing state or county’s average annual wage for all occupations, 

as defined by the Bureau of Labor Statistics Occupational Employment and Wage 

Statistics, whichever is higher, on an annual basis; or 

2. Eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act 

overtime provisions.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 39

6) Infrastructure Projects Programmatic Data (EC 5): Programmatic data is requested for

Infrastructure projects in addition to data uploaded by bulk template.

a. For Water and sewer projects (EC 5.1-5.18): Recipients will provide information 

associated with water and sewer projects (see Figure IV - 24), under EC 5.1 through 

5.18 when the project starts. Recipients are not required to provide the information if the 

project has not started. When the “Status of Completion” field is marked “Not Started”, 

the additional questions required for water and sewer projects will not display. Recipients 

should consider this guidance when entering the following data:

• Projected/actual construction start date

• Projected/actual initiation of operations date

• Location Type

• Location Details

• Public Water System (PWS) ID Number

• National Pollutant Discharge Elimination System (NPDES) Permit Number

• Median Household Income of service area

• Lowest Quintile Income of the service area

o For median income and lowest quintile income of Census Tracts and other 

geographic areas, recipients should refer to the most recent American 

Community Survey 5-year estimates available through the Census website.

Figure IV - 24 Programmatic Data for Infrastructure Projects EC 5.1 - 5.18

b. Broadband (EC 5.19-5.21): Recipients will provide information associated with 

broadband projects according to the guidance outlined below. Beginning with the July 

2022 reporting period, recipients are required to provide planned information, even if the 

project is marked as “Not Started.” Recipients are required to provide actual information

once the project is fully completed; fields that capture actual information will otherwise 

be optional until the project is fully completed. Beginning in the July 2023 reporting 

period, recipients are required to provide Fabric ID# and Provider ID#’s for all broadband 

locations and need to include standardized FCC Identifiers. Location templates will also 

need to be included for all broadband projects. This information will be uploaded to 

portal using the bulk upload process. Recipients should consider this guidance when 

entering the following data (see Figure IV - 25):

Overall Project Information
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 40

Recipients must provide information for these projects, regardless of whether the project has 

started. In the “Project Description” narrative section, as referenced above, recipients 

should provide additional information regarding the broadband project, including:

1. A complete list of counties where households, businesses, and community anchor 

institutions that are to be served by the broadband project are located. 

The geographic information provided in the Project Description in the form of a list of 

counties, in conjunction with other data regarding the broadband project such as 

subrecipient information, may be used by Treasury to review broadband projects to 

ensure that funds are spent on eligible uses consistent with the final rule. 

2. Projected/actual construction start date

3. Projected/actual initiation of operations date

4. Do you have a broadband location file to upload?

• If yes, upon creation Broadband locations will require additional data via bulk 

upload. Click on the project status icon after creation to add location data. 

• If no, please explain reasons for not having a location file.

5. Is the project designed to, upon completion, reliably meet or exceed symmetrical 100 

Mbps download and upload speeds?

• If the project is not designed to reliably meet or exceed symmetrical 100 

Mbps download and upload speeds, explain why not, and 

• Confirm that the project is designed to, upon completion, reliably meet or 

exceed 100 Mbps download speed and between at least 20 Mbps and 100 

Mbps upload speed, and be scalable to a minimum of 100 Mbps download 

speed and 100 Mbps upload speed.

6. Is the project designed to provide service to households?

• If yes, confirm that the service provider for the project participates, or will upon 

completion of the project, either participate in the Federal Communications 

Commission (FCC) Affordable Connectivity Program (ACP) or otherwise provide 

access to a broad-based affordability program that provides benefits to 

households commensurate with those provided under the ACP to low-income 

consumers in the proposed service area of the broadband infrastructure.

Detailed Project Information: Planned versus Actual

Planned: Recipients will provide detailed planned information associated with broadband 

projects even if the project is “Not Started.”

Actual: Recipients will provide detailed actual information associated with broadband 

projects when the project is completed. When the “Status of Completion” field is marked 

with a status other than “Completed”, the actuals are optional. 

Broadband Project Design Details: For each project, the recipient will provide the 

following information related to the design of the project: (7) the technology types 

planned and used, (8) the total miles of fiber deployed, (9) the total number of funded

locations served by speed (pre-SLFRF investment), (10) the total number of funded 

location served by speed (post-SLFRF investment), and (11) the total number of funded 

locations served by type. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 41

7. Broadband Project Technology Type: select all technology types that apply from the 

following list (“Fiber”, “Coaxial Cable”, “Terrestrial Fixed Wireless”, “Other”)

If Technology Type is “Other,” specify what other types of technologies are being

used in the buildout to locations covered by this project

8. Total Miles of Fiber Deployed: provide the number representing the total miles of 

fiber the project is designed to deploy or has deployed

9. Total Number of Funded Locations Served by Speed (pre-SLFRF investment):

provide the number of locations the project is designed to serve in the fields listed 

below. A location is defined as a business or residential location at which fixed mass

market broadband Internet access service is, or can be, installed.2F

3

Total number of funded locations served (cumulative for the project)

Total cumulative number of funded locations served receiving below 25/3 Mbps 

(pre-SLFRF Investment)

Total cumulative number of funded locations served receiving 25/3 Mbps or 

greater but less than 100/20 Mbps (pre-SLFRF Investment)

If the sum of the two items in (8), total locations receiving below 25/3 Mbps and total 

locations receiving 25/3 Mbps or greater but less than 100/20 Mbps is not equal to 

the number provided for the total number of funded locations to be served by the 

project, explain in the text box provided.

10. Project Design Buildout Speeds: provide the following information related to the 

planned buildout standards for speeds that will be provided as a result of the project 

receiving SLFRF investment.

• Total Number of Funded Locations by Speed (post-SLFRF investment):

provide the number of locations the project is designed to serve and actually 

served in the fields listed below (cumulative for the project).

a. Total cumulative number of funded locations receiving minimum 100/100 

Mbps

b. Total cumulative number of funded locations receiving minimum 100/20 

Mbps and scalable to minimum 100/100 Mbps

• Provide the sum of the three speed categories above that will be available 

following the SLFRF investment (9). The sum of the counts provided in (9) 

should equal the total number of locations provided above.

11. Total Number of Funded Locations by Type3F

4

: provide information about the locations 

the project is designed to serve, including by the following location types:

a. Residential

a. Total Housing Units

b. Business

c. Community Anchor Institution

3 Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data Program, WC 

Docket Nos. 19‐195, 11‐10, Third Report and Order, 36 FCC Rcd 1126, 1175 para. 126 (2021); 47 U.S.C.

§641(1) and 47 CFR § 8.1(b).

4 See Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data Program, 

WC Docket Nos. 19‐195, 11‐10, Third Report and Order, 36 FCC Rcd 1126, 1175 para. 126 (2021).
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 42

The sum of the counts provided in (10) should equal the total number of locations 

provided above. If the sum of Residential locations, Business locations, and

Community Anchor Institution locations is not equal to the number provided for the 

total number of funded locations to be served by the project, please explain in the 

text box provided.

Treasury has determined location type categories according to guidance issued by the FCC in 

Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data 

Program. Each location should be classified as one of three types: Residential, Business, or 

Community Anchor Institution. Please note that beginning October 2022 recipients will also 

capture each location as a unique latitude/longitude point. 

Definitions to be used for classifying each location by type, as well as the definition for Housing 

Unit, can be found below.

• Residential Location: A residential location is defined by the FCC as a location that is or 

contains “housing units” or “group quarters” based on the U.S. Census Bureau’s 

definition of these terms.4F

5

 For all locations identified as “residential,” the Recipient must 

also document the total number of “housing units” at that location.

• Housing Unit: A housing unit is defined by the Census Bureau as a house, an apartment, 

a mobile home, a group of rooms, or a single room that is occupied (or if vacant, is 

intended for occupancy) as separate living quarters. Separate living quarters are those 

in which the occupants live and eat separately from any other persons in the building 

and which have direct access from the outside of the building or through a common hall.

Multiple housing units in a single structure at a single street address or latitude/longitude 

point, such as apartment buildings, must be reported in a single record. Recipients 

should include the number of units of the building in the Number of Housing Units field. 

Please note that beginning October 2022, recipients will be required to provide 

latitude/longitude information that conforms with location information in the FCC’s 

Broadband Serviceable Location Fabric (Fabric)5F

6 and should report multiple housing 

units in a single structure in a single record with a single latitude/longitude consistent 

with the data in the Fabric. 

While the Census Bureau does not classify group quarters, such as college dormitories, 

as housing units, the FCC has determined to include group quarters in the definition of 

residential structures, which is a departure from the previously-used definitions, because 

they believe this will be more consistent with the intention of the Broadband DATA Act.6F

7

 

Further guidance can be found at FCC.gov/BroadbandData/Resources.

5 See Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data Program, 

WC Docket Nos. 19‐195, 11‐10, Third Report and Order, 36 FCC Rcd 1126, 1175 para. 127 (2021)(Third 

Report and Order).

6

Information on the Fabric, including how to access the locations data in it, is available at: 

FCC.gov/BroadbandData

7 Third Report and Order, 36 FCC Rcd 1126, 1175 para. 127.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 43

• Business Location: A business location is defined as a non-residential structure on a 

property without residential locations that would expect to demand internet access 

services.7F

8 Recipients should only report the locations of businesses that they would 

expect to demand mass market broadband Internet access service, which typically are 

small businesses. Recipients should not report the locations of larger businesses that 

purchase or would be expected to purchase dedicated high-capacity transmission 

services, such as business data services (also known as special access). 

For purposes of deciding what business locations “count,” recipients should consider the 

nature of the service offered to the location. A “small business” would typically subscribe 

to mass market “best efforts” broadband Internet access service.8F

9

 This does not mean 

the business actually is subscribing to this service, but rather this is a location where the 

carrier is commercially offering mass market broadband Internet access service to end 

users and would provide this type of service if the customer requested it, with no 

charges or delays attributable to the extension of the network of the provider. This

includes the initiation of fixed broadband internet access service through routine 

installation that can be completed not later than 10 business days after the date on 

which the service request is submitted.9F

10

• Community Anchor Institution: A community anchor institution means an entity, such as 

a school, library, health clinic, health center, hospital or other medical provider, public 

safety entity, institution of higher education, public housing organization,10F

11 or community 

support organization that facilitates greater use of broadband service by vulnerable 

populations, including, but not limited to, low-income individuals, unemployed 

individuals, children, the incarcerated, and aged individuals. 

8 See Establishing the Digital Opportunity Data Collection; Modernizing the FCC Form 477 Data Program, 

WC Docket Nos. 19‐195, 11‐10, Third Report and Order, 36 FCC Rcd 1126, 1175 para. 128 (2021).

9 See Wireline Competition Bureau Provides Guidance to Carriers Receiving Connect America Fund 

Support Regarding Their Broadband Location Reporting Obligations, Docket No 10-90, 31 FCC Rcd 

12900, para. 55 (2016). 

10 See 47 CFR 1.7001(a)(17).

11 This term is used broadly and includes any public housing agency, HUD-assisted housing organizations 

or Tribal housing organization. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 44

Figure IV - 25 EC 5.19 - 5.21 Programmatic Data

Location by Location Project Information (Figure IV - 26)
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 45

Figure IV - 26 Broadband Location Bulk Upload

Starting in the July 2023 Project and Expenditure (P&E) Reporting, all projects will be required 

to complete FCC required information. The following location-specific data is required for each 

project in the format described below. For each location served by a project, the recipient must 

collect from the subrecipient and submit the following information to Treasury using the 

Broadband Bulk Upload Template on the SLFRF website that includes the following information 

(see Appendix I for further details on these fields). The predetermined file format also requests 

project-level data be provided at the top of the file; project-level information provided in this file 

should match the information provided in the portal.

• The corresponding Fabric ID from the FCC Broadband Serviceable Location Fabric 

for the location

• Latitude/longitude at the structure where service will be installed 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 46

o Process for Capturing Latitude/Longitude Data: The highly preferred and 

Treasury-encouraged method for generating latitude/longitude data for each 

location to which service is to be installed is through the use of a 

commercially available GPS-encoded device physically present at the 

location. More guidance regarding this preferred method, Geolocation with 

GPS in the Field, can be found in Geolocation Methods.

The latitude/longitude data for each location to which service is designed to 

be installed should be situated at the structure that is the broadband 

serviceable location.

• Provider ID

o FCC Issued Provider ID #

• Technology used to offer service at the location:

o Fiber

o Coaxial Cable

o Fixed Wireless

o Other

▪ If “Other”, provide additional detail on the technology used to offer 

service at the location

• Location Type

o Residential

▪ If Residential, Number of Housing Units

o Business

o Community anchor institution

• Speed tier at the location pre-SLFRF investment

o Below 25/3 Mbps

o 25/3 Mbps or greater but less than 100/20 Mbps

• Speed and latency at the location post-SLFRF investment 

o Maximum download speed offered/advertised

o Maximum download speed delivered

o Maximum upload speed offered/advertised

o Maximum upload speed delivered

o Latency

Speed and Latency

To ensure broadband infrastructure investments meet current and future cases and to 

promote consistency across federal agencies, Treasury adopts the compliance 

standards and testing protocols for speed and latency established and used by the 

Commission in multiple contexts, including the Connect America Fund and the Rural 

Digital Opportunity Fund.1F

12 In order to demonstrate continued compliance with these 

standards, subgrantees must perform speed and latency tests from the customer

premises of an active subscriber to a remote test server at an end-point consistent with 

the requirements for a Commission-designated IXP.12F

13

12 See, e.g., Connect America Fund, WC Docket No. 10-90, Order, 33 FCC Rcd 6509 (WCB/WTB/OET 

2018) (Performance Measures Order); Connect America Fund, Order on Reconsideration, WC Docket 

No. 10-90, 34 FCC Rcd 10109 (2019) (Performance Measures Reconsideration Order).

13 See Performance Measures Reconsideration Order, 34 FCC Rcd at 10114-16, paras. 17-19.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 47

In addition, 95 percent of latency measurements during testing windows must fall at or 

below 100 milliseconds round-trip time.13F

14 This approach ensures a connection that 

supports reasonably foreseeable real-time applications. In the limited circumstance 

where even a fiber deployment cannot achieve this latency threshold (for example in a 

remote territory), Treasury may expand the latency threshold for specific broadband 

infrastructure investments at the request of a recipient.

7) Infrastructure Projects with total expected costs over $10M: Recipients entering 

infrastructure projects with total expected costs over $10 million are required to respond to 

four questions manually. If you expect a project to exceed $10 million over its lifetime, it is 

strongly recommended to complete the reporting in advance to avoid future retroactive 

reporting burden and project-associated expenses.

As noted, on page 34 for projects reported under the Project Expenditure Categories EC1: 

Public Health, EC2: Negative Economic Impact, EC3: Public Health-Negative Economic 

Impact: Public Sector Capacity and EC8: Natural Disasters, where the total expected capital 

expenditure is over $10 million, recipients will also provide labor reporting as outlined below. 

Recipients are required to provide the following additional information:

a. Davis-Bacon Act Certification (see Figures IV - 27):

1. Select “Yes” or “No” response to Certification question for Davis-Bacon Act: 

Do you intend to certify that “all laborers and mechanics employed by 

contractors and subcontractors in the performance of the project are paid 

wages at rates not less than those prevailing, as determined by the U.S. 

Secretary of Labor in accordance with subchapter IV of chapter 31 of title 40, 

United States Code (commonly known as the “Davis-Bacon Act”), for the 

corresponding classes of laborers and mechanics employed on projects of a 

character similar to the contract work in the civil subdivision of the State (or 

the District of Columbia) in which the work is to be performed, or by the 

appropriate state entity pursuant to a corollary state prevailing-wage-inconstruction law (commonly known as “baby Davis-Bacon Acts”)?

2. If response is “No”, enter the following information in the revealed questions: 

i. The number of employees of contractors and sub-contractors working 

on the project;

ii. The number of employees on the project hired directly;

iii. The number of employees on the project hired through a third party;

iv. The wages and benefits of workers on the project by classification; 

and

v. Whether those wages are at rates less than those prevailing.14F

15

14 See id., 34 FCC Rcd at 6527-28, para. 50.

15 As determined by the U.S. Secretary of Labor in accordance with subchapter IV of chapter 31 of title 

40, United States Code (commonly known as the “Davis-Bacon Act”), for the corresponding classes of 

laborers and mechanics employed on projects of a character similar to the contract work in the civil 

subdivision of the State (or the District of Columbia) in which the work is to be performed.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 48

PLEASE NOTE: Selecting "Yes" to a.1. means that you intend to certify that all contractors and 

subcontractors are paying prevailing wages and fringe benefits to all laborers and mechanics on 

the project.

Figure IV - 27 Additional Questions if Response to David Bacon Certification is "No"

b. Certification of Labor Agreements (Figure IV - 28):

1. Select “Yes” or “No” response to Certification question for existence of project 

labor agreement: Do you intend to certify that “the indicated project includes a 

project labor agreement, meaning a pre-hire collective bargaining agreement 

consistent with section 8(f) of the National Labor Relations Act (29 U.S.C. 

158(f))?

2. If response is “No”, enter the following information about a project continuity 

plan in the pop-up window: 

i. How the recipient will ensure the project has ready access to a 

sufficient supply of appropriately skilled and unskilled labor to ensure 

high-quality construction throughout the life of the project, including a 

description of any required professional certifications and/or in-house 

training?;

ii. How the recipient will minimize risks of labor disputes and disruptions 

that would jeopardize timeliness and cost-effectiveness of the 

project?;

iii. How the recipient will provide a safe and healthy workplace that 

avoids delays and costs associated with workplace illnesses, injuries, 

and fatalities, including descriptions of safety training, certification, 

and/or licensure requirements for all relevant workers (e.g., OSHA 10, 

OSHA 30)?;

iv. Whether workers on the project will receive wages and benefits that 

will secure an appropriately skilled workforce in the context of the 

local or regional labor market?; and

v. Whether the project has completed a project labor agreement.

PLEASE NOTE: Selecting "Yes" to b.1. means that you intend to or are using an 8(f) pre-hire 

agreement on your project.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 49

Figure IV - 28 Additional Questions if Response to Certifications of Labor Agreements is "No"

c. Note whether the project prioritizes local hires (see Figure IV - 29).

d. Note whether the project has a Community Benefit Agreement, with a description of 

any such agreement (see Figure IV - 29).

Figure IV - 29 Additional Certification Question

8) Revenue Replacement: Information previously provided as part of prior reporting will display 

in this screen. Recipients must enter information in the required revenue replacement 

fields prior to submission of the Project and Expenditure Report, even if they have no 

projects to report.

As outlined in the 2022 final rule, recipients have the option to make a one-time decision to 

calculate revenue loss according to the formula outlined in the 2022 final rule or elect a 

“Standard Allowance” of up to $10 million, not to exceed the award allocation, to spend on 

government services throughout the period of performance. The option to make this onetime decision was provided during the April 30, 2022 reporting deadline. Recipients may 

update their revenue loss determination, as appropriate, through the April 2025 reporting 

period. Upon update, any prior revenue loss election will be superseded. Recipients must 

use a consistent methodology across the period of performance (i.e., choose either the 

standard allowance or the full formula) and may not elect one approach for certain reporting 

years and the other approach for different reporting years.

Standard Allowance
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 50

For recipients electing the “Standard Allowance”, Treasury will presume that up to $10 

million in revenue, not to exceed the award allocation, has been lost due to the public health 

emergency and recipients are permitted to use that amount to fund “government services.” 

Please note that electing the standard allowance does not change a recipient’s total 

allocation. Note: Recipients who answered “Yes” or “No” for the Standard Allowance 

election in prior reporting cycles will have their prior answers displayed in their January 2023 

Project and Expenditure Reports, and it will be editable. Recipients who want to maintain 

their current election need not make any changes. However, if a recipient previously elected 

to calculate revenue loss or elected the standard allowance but would like to update that 

election, Treasury’s Portal will allow recipients to supersede their prior election and instead 

take the standard allowance or calculate lost revenue using the formula in the final rule, 

respectively. Refer to Figure IV - 30. 

The following questions will display in the screen for all recipients, including those with total 

allocations of $10 million or less; as noted, your prior responses will be displayed:

• Is your jurisdiction electing to use the standard allowance of up to $10 million, not 

to exceed your total award allocation, for identifying revenue loss? Yes/No (Please 

note electing the standard allowance does not change your total allocation). 

• If “Yes” is selected, recipients will enter further information to indicate to Treasury 

the amount of revenue loss the recipient is electing under the standard allowance, 

as noted in Figure IV-30.15F

16

When entering the amount of revenue loss a recipient is electing under the standard 

allowance, recipients should note the following: 

• If a recipient’s total allocation is $10 million or greater, the recipient may enter in 

the amount of revenue loss the recipient is electing up to $10 million. 

• If a recipient’s total allocation is less than $10 million, the recipient may enter in the 

amount of revenue loss the recipient is electing up to your total allocation.

Description of Services

Recipients will also be given a textbox to describe what the funds are being used for under 

revenue replacement. Treasury requests that descriptions provide explanations that details 

what type of specific eligible government services are being supported with the funds. The 

16 In many instances, a recipient with a total allocation below $10 million may choose to use its full 

allocation as revenue loss funds. For example, a recipient with a $9 million allocation may elect the 

standard allowance and use $9 million for the revenue loss eligible use category. 

In other instances, a recipient with an allocation below $10 million may choose to attribute less than its full 

award to revenue loss. For example, a recipient with a $9 million allocation may have obligated or 

expended funds for a project under another eligible use category (e.g., COVID-19 Vaccination) before the 

$10 million standard allowance was announced by Treasury. In that case, the recipient could report the 

project under the COVID-19 Vaccination eligible use category, and then choose to attribute the rest of its 

allocation to the revenue loss standard allowance. Alternatively, this recipient could recategorize its 

previously obligated funds under the revenue loss eligible use category (EC 6.1) to account for them all 

under revenue loss. 

Recipients with allocations greater than $10 million may also determine to use the full $10 million as 

revenue loss, or there may be similar considerations that cause the recipient to take less than the $10 

million standard allowance. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 51

textbox for entering these details is designed to take at least 250 characters as part of the 

description of services. For example, a useful description might of how revenue replacement 

funds were used might read like the following:

“Revenue replacement funds are being used to maintain current levels of services of the 

local government, including the salaries of three firefighters and the related operations 

and maintenance fees associated with the department’s emergency vehicles. Additional 

funds were used to maintain and service streetlamps in the downtown area, as well as a 

project to rebuild the sidewalks of the commercial district.”

Figure IV - 30 Revenue Replacement Screen - Electing Standard Allowance

Calculating revenue loss according to the formula

For recipients calculating revenue loss according to the formula, note that the final rule

permits recipients to choose whether to use calendar or fiscal year calculation dates. Recipients 

must use the same calculation time frame (calendar or fiscal year) throughout the award period. 

For the January 2023 reporting period, recipients will complete the revenue loss fields for 2022 

if information is available. Recipients will also confirm their Base Year Fiscal Year End Date and 

their decision to calculate Actual General Revenue by calendar year or fiscal year. 

Please note that Base Year Fiscal Year End Date is the end date of the most recent full fiscal 

year prior to the public health emergency (i.e., last full fiscal year before January 27, 2020), 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 52

which for many recipients likely will be the fiscal year ending in 2019. Figure IV - 31 provides the 

screen recipients will complete. 

Figure IV - 31 Revenue Loss Using Formula

Summary Table

Based on the recipient’s election, certain information will display in Treasury’s Portal, which the 

recipient will need to complete, as noted in the table below:

Data If Using Standard 

Allowance 

If not Using Standard 

Allowance

Base Year Revenue N/A Required

Base Fiscal Year End Date N/A Required

Growth Adjustment Used N/A Required

Selection of Calendar Year or Fiscal Year N/A Required 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 53

Data If Using Standard 

Allowance 

If not Using Standard 

Allowance

Actual General Revenue16F

17 N/A Required

Revenue Loss Required Required

Select whether Fiscal Recovery Funds 

were used to a make a deposit into a 

pension fund. Please note that no 

recipients except for Tribal governments 

may use Fiscal Recovery Funds to make a 

deposit to a pension fund

Required Required

Provide an explanation of how revenue 

replacement funds were allocated to 

government services

Required Required

9) Additional Programmatic Data for Tier 1 Recipients only

Note- These additional programmatic data are required for Tier 1 recipients only: States, 

U.S. territories, and metropolitan cities and counties with a population that exceeds 250,000, 

all of which are required to submit a Recovery Plan Performance Report. 

a. EC 1.11, 2.10

Additional programmatic data is required for EC 1.11, 2.10 that can be provided via bulk 

upload file or manual entry. The EC descriptions are as follows:

• EC 1.11 Community Violence Interventions

• EC 2.10 Assistance to Unemployed or Underemployed Workers (e.g., job training, 

subsidized employment, employment supports or incentives)

Additional data to provide for EC 1.11, 2.10 is as follows: 

• Number of workers enrolled in sectoral job training programs (cumulative for project)

• Number of workers completing sectoral job training programs (cumulative for project)

• Number of people participating in summer youth employment programs (cumulative 

for project).

b. EC 2.2

Additional programmatic data is required for EC 2.2 that can be provided via bulk upload file 

or manual entry. The EC description is as follows:

• EC 2.2 Household Assistance: Rent, Mortgage, and Utility Aid

Additional data to provide for EC 2.2 is as follows: 

• Number of households receiving eviction prevention services (including legal 

representation), cumulative for project

17 As discussed in the final rule, following the April 1 effective date of the final rule, recipients who 

calculate revenue loss will be required to account for the impact of tax decreasing or increasing changes

in their actual general revenue calculation. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 54

c. EC 2.11 – 2.14

Additional programmatic data are required for EC 2.11 – 2.14 that can be provided via bulk 

upload file or manual entry. The EC descriptions are as follows: 

• EC 2.11 Healthy Childhood Environments: Child Care

• EC 2.12 Healthy Childhood Environments: Home Visiting

• EC 2.13 Healthy Childhood Environments: Services to Foster Youth or Families 

Involved in Child Welfare System

• EC 2.14 Healthy Childhood Environments: Early Learning

Additional data to provide for EC 2.11 – 2.14 is as follows: 

• Number of children served by childcare and early learning services (pre-school/preK/ages 3-5), cumulative for project

• Number of families served by home visiting, cumulative for project

d. EC 2.15 – 2.18

Additional programmatic data are required for EC 2.15 – 2.18 that can be provided via bulk 

upload file or manual entry. The EC descriptions are as follows: 

• EC 2.15 Long-Term Housing Security: Affordable Housing

• EC 2.16 Long-Term Housing Security: Services for Unhoused persons

• EC 2.17 Housing Support: Housing Vouchers and Relocation Assistance for 

Disproportionately Impacted Communities

• EC 2.18 Housing Support: Other Housing Assistance

Additional data to provide for EC 2.15 – 2.18 is as follows: 

• Number of households receiving eviction prevention services (including legal 

representation) 

• Number of affordable housing units preserved or developed

e. EC 2.24 – 2.27

Additional programmatic data are required for EC 2.24 – 2.27 that can be provided via bulk 

upload file or manual entry. The EC descriptions are as follows: 

• EC 2.24 Addressing Educational Disparities: Aid to High-Poverty Districts

• EC 2.25 Addressing Educational Disparities: Academic, Social, and Emotional 

Services

• EC 2.26 Addressing Educational Disparities: Mental Health Services

• EC 2.27 Addressing Impacts of Lost Instructional Time

Additional data to provide for EC 2.24 – 2.27 is as follows: 

• Number of students participating in evidence-based tutoring programs, cumulative 

for project

g) Edit or delete projects before submission
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 55

New projects entered into the system can be edited or deleted before final submission. To edit 

a project, open the project from the My Projects screen. To delete a project, use the Delete 

Project Button. See Figure IV - 32. If a report is already submitted, users will need to un-submit 

the report to edit or delete a project record, until the due date of the report. 

Figure IV - 32 Edit and Delete Project Screen

Note: Only new projects created during the current reporting cycle can be deleted. Projects that 

have been previously submitted as part of prior reports must be revised or cancelled as shown 

in Section V.

h) Enter projects using the bulk upload method:

Recipients have the option to provide project information via bulk upload, in lieu of manual entry 

for some or all of their projects. Please note, bulk upload templates are specific to the EC the 

project best aligns to. The table in Appendix C provides a mapping of project ECs to their 

appropriate bulk upload template. 

1) Fill the downloaded template with information specific to each project’s EC, as follows. 

Projects within the same EC or set of ECs covered by a given template can be uploaded 

together. For example, all projects in EC 1.8, 2.29- 2.33 can be entered together on the

Project Bulk Upload for Project EC 1.8, 2.29-2.33 Template. Optional fields are denoted 

by (*). “Column” below refers to the applicable area in the bulk upload file. 

• Column B: Select the Project Expenditure Category Group

• Column C: Select the Project Expenditure Category 

• Column D: Enter the Project Name
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 56

• Column E: Enter the unique project identification number assigned by the State or 

U.S. Territory to the project. Do not use duplicate project numbers for multiple 

projects

• Column F: Select the completion status of the project

• Column G: Provide an explanation if the project status is “Cancelled”

• Column H: Enter the total dollar value of the adopted budget for this project * (only 

applicable to States, U.S. Territories, and metropolitan cities and counties with 

population over 250,000)

• Column I: Enter the total dollar value of obligations for this project. If no amounts are 

obligated, enter “0” 

• Column J: Enter the total dollar value of expenditures for this project. If no 

expenditures have been incurred, enter “0”

• Column K: Enter the current period value of obligations. If no new amounts were 

obligated, enter “0”

• Column L: Enter the current period value of expenditures. If no expenditures were 

incurred during the period, enter “0”

• Column M: For projects in EC 1, EC 2, or EC 3, enter a yes or no response to the 

question, does this project include a capital expenditure? 

• Column N: If yes, what is the total expected cost of the capital expenditure? 

• Column O: Enter the capital expenditure type based on list

• Column P: If “Other” was selected in Column O for Capital Expenditure Type, provide 

more details

• Column Q: Enter the narrative for the capital expenditure 

• Column R: Enter a description of the project

• Column S: Enter the amount of program income earned 

• Column T: Enter the amount of program income expended 

• Column U: Enter the Project Demographic Distribution Primarily Populations Served 

• Column V: If selecting a population needing specification, enter that specific 

population 

• Column W: Enter the Project Demographic Distribution Secondary Populations 

Served, if applicable

• Column X: If selecting a population needing specification, enter that specific 

population 

• Column Y: Enter the Project Demographic Distribution Additional Populations Served 

• Column Z: If selecting a population needing specification, enter that specific 

population

• Column AA: Enter a brief description of structure and objectives of assistance 

program(s), including public health or negative economic impact experienced

• Column AB: Enter a brief description of recipient’s approach to ensuring that 

response is reasonable and proportional to a public health or negative economic 

impact of Covid-19, as described in the final rule 

• Column AC: Enter the number of small businesses served (by program if recipient 

establishes multiple separate small businesses assistance programs) 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 57

2) Upload the Project Entry and Status template, in this case the template for EC 1.8, 2.29-

2.33, separately as a .csv file by using the respective Upload button on the screen or 

dropping the files in this view. 

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

proceed to the following screen. 

Refer to Appendix B for additional information related to the bulk file upload process

i) Subrecipients, Beneficiaries, or Contractors

The Subrecipients, Beneficiaries, or Contractor Profile documents the information about each 

subrecipient, contractor, or beneficiary that has received at least one Subaward, Contract, or 

Direct Payment obligation of federal funding greater than or equal to $50,000 to execute projects 

supporting the SLFRF program. Please note that projects entered under EC 6.1 Provision of 

Government Services and EC 6.2 Non-federal match for other Federal Programs are not required 

to enter Subrecipient, Subaward, or Expenditures (for a subaward) information. Please see Final 

Rule FAQ 13.14 for more information.

In addition, individual persons receiving direct payment of federal funds are not required to be 

reported in this module. They should be reported in aggregate under the Payments to Individuals 

section of the Expenditures module. 

The Subrecipients, Beneficiaries and Contractors module allows users to enter data manually or 

leverage the bulk file upload capability. For bulk-upload instructions specific to this submodule, 

see Appendix B. You can download the bulk file template for use in submitting the required data 

via bulk upload. When ready to submit the data, use the upload button (see Figure IV – 33). 

Figure IV - 33 Subrecipient/Beneficiaries Bulk Upload Icon

Note: When using the bulk file upload capability, the Subrecipient bulk 

upload must be completed prior to beginning the data entry for the 

Subawards module.

If you choose to individually enter records, follow the instructions below.

1) Enter the Entity Type you are creating a record for. This can be Subrecipient, Contractor, 

and/or Beneficiary. At least one type must be chosen. Up to three may be specified.

2) Enter the relevant Subrecipient, Beneficiary, or Contractor information in each of the 

required fields (see Figure IV - 34). Recipients must enter a Unique Entity Identifier (UEI)

for subrecipients. Recipient must also provide a UEI for Contractors. Recipients only 

need to provide the TIN for Beneficiaries. Those subrecipients reported without a UEI 

will require the recipients to select a justification for the missing UEI for the report 

subrecipient. The justifications are as follows:
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 58

• Subrecipient facing delay in obtaining UEI from the U.S. General Services 

Administration

• Recipient was delayed in collecting a UEI from its subrecipient due to 

recipient’s internal control issue and recipient must describe the internal 

control issue and planned corrective action

• Recipient was unable to contact subrecipient; services the subrecipient 

provided were completed after April 4, 2022 and the recipient is continuing to 

work to collect its subrecipient’s UEI

• Recipient was unable to contact subrecipients; services the subrecipient 

provided were completed prior to April 4, 2022

For the first three justifications, recipients will also be required to report a timeline for 

obtaining and reporting the UEI.

Note: Recipients should be aware that the federal government transitioned from the use 

of DUNS starting in April 2022. Active SAM.gov registrants will have their UEI assigned 

and viewable within SAM.gov. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 59

Figure IV - 34 Manually Create a Subrecipient, Contractor or Beneficiary
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 60

3) Enter the address information for the Subrecipient, Beneficiary, or Contractor. If a 

country other than the United States of America is selected, the State and Zip fields will 

become optional. 

4) If the subrecipient is not registered in SAM.Gov, select “No” from the picklist. Two 

additional questions will populate the space below (see Figure IV - 35). 

Figure IV - 35 Sam.gov Questions for Subrecipients, Contractors or Beneficiaries

5) If the subrecipient’s five most highly compensated executives received 80% or more of 

its annual gross revenue from Federal procurement contracts (and subcontracts) and 

Federal financial assistance subject to the Transparency Act, as defined at 2 CFR 

170.320 (and subawards), AND received $25 million or more of its annual gross 

revenue from Federal procurement contracts (and subcontracts) and Federal financial 

assistance subject to the Transparency Act, as defined at 2 CFR 170.320 (and 

subawards), an additional question will appear (see Figure IV - 36). 

Figure IV - 36 Additional SAM.gov questions for Subrecipients, Contractors, and Beneficiaries

6) Select “Yes” if the total compensation for the subrecipient’s five highest paid officers is 

publicly listed or otherwise listed in SAM.Gov and move on to step 7 below.

7) Select “No” if the total compensation for the subrecipient’s five highest paid officers is 

not publicly listed or otherwise listed in SAM.Gov. Enter the name(s) of the officer(s) in 

the chart that will appear (see Figure IV - 37) and the total compensation received by 

each. If fewer than five (5) officers exist, enter “N/A” and $0 in the empty field(s).
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 61

Figure IV - 37 Five Highest Paid Officers for Subrecipients, Contractors or Beneficiaries

8) At the bottom of the page, click the Create Subrecipient icon to complete the 

Subrecipient record and return to Subrecipient screen.

9) Subrecipients, Contractors, or Beneficiaries entered into the system are shown at the 

bottom portion of the screen (see Figure IV - 38).

Figure IV - 38 Subrecipients or Beneficiaries Entered

j) Subawards or Direct Payments

The Subawards or Direct Payments section allows recipients to enter the required information 

regarding Subawards or Direct Payment of federal funding greater than or equal to $50,000 for 

all direct payments, subawards, and contracts made by your organization under SLFRF. Please 

note that projects entered under EC 6.1 Provision of Government Services and EC 6.2 Nonfederal match for other Federal Programs are not required to enter Subrecipient, Subaward, or 

Expenditures (for a subaward) information. Please see Final Rule FAQ 13.14 for more 

information.

The Subawards or Direct Payments module allows users to enter data manually or leverage the 

bulk file upload capability. For bulk-upload instructions specific to this submodule, see Appendix 

B. You can download the bulk template using the provided link in Treasury’s Portal before using 

the upload button (see Figures IV - 39 and IV - 40). 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 62

Figure IV - 39 Subaward Bulk Upload (1)

Figure IV – 40 Subaward Bulk Upload (2)

Note: Subaward bulk upload can only be completed after Project and 

Subrecipient bulk entries are completed.

If you choose to individually enter records, follow the instructions below.

1) Enter the following fields pertaining to the Subawards or Direct Payments (see Figure IV 

– 41):

• Project Name from picklist

• Subrecipient or Direct Payment Recipient Name from the picklist

• Entity Type for the Award

i. The recipient must define here what role the subrecipient or direct payee 

is receiving the award as: Subrecipient, Contractor, or Beneficiary.

• Subaward Number

• Subaward type

• Subaward Amount (Obligation)

• Subaward Date

• Period of Performance Start

• Period of Performance End

• Brief description of Subaward and its underlying eligible use

• Place of Performance Address, City, State, and Zip

• Brief description of Subaward and its underlying eligible use

2) Select the Subaward Type from the drop-down picklist: 

• Contract: Purchase order

• Contract: Delivery order
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 63

• Contract: Blanket Purchase Agreement

• Contract: Definitive contract 

• Grant: Lump sum Payment(s)

• Grant: Reimbursable

• Loan - Maturity prior to 12/31/26 with planned forgiveness

• Loan - Maturity prior to 12/31/26 without planned forgiveness

• Loan - Maturity past 12/31/26 with planned forgiveness

• Loan - Maturity past 12/31/26 without planned forgiveness

• Direct Payment

• Transfer: Lump Sum Payment(s)

• Transfer: Reimbursable 

Note for loans: Loan maturity date will be required. 

Figure IV – 41 Subaward Reporting

3) Click Create Subaward to establish the Subaward record. Repeat Steps 1 through 3 to 

create additional Subaward records. If subaward amount is edited, a field will appear 

asking for an explanation for why it was edited. 

4) Subawards entered into the system are shown at the bottom portion of the screen (see 

Figure IV - 42).
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 64

Figure IV - 42 Subaward Entered

k) Expenditures

In the Expenditures tab, recipients will provide information for each contract, grant awarded, 

loan issued, transfer made to other government entities, or direct payment greater than or equal 

to $50,000. Additionally, aggregate reporting is required for contracts, grants, transfers made to 

other government entities, loans, and direct payments that are less than $50,000. 

As mentioned above, obligations and expenditures made directly to individuals, regardless of 

dollar amount, should be included in aggregate reporting. 

If aggregated expenditures linked to a project equal the total Expenditures reported for that 

project, the Expenditures status box on the My Projects screen is changed to ‘Complete’. 

Please note that projects entered under EC 6.1 Provision of Government Services and EC 6.2 

Non-federal match for other Federal Programs are not required to enter Subrecipient, 

Subaward, or Expenditures (for a subaward) information. Please see Final Rule FAQ 13.14 for 

more information.

The Expenditures reporting module allows users to enter data manually or leverage the bulk file 

upload capability. For bulk-upload instructions specific to this submodule, see Appendix B. 

If you do not use the bulk upload function, follow the steps listed below. 

1) To report new expenditures under a specific subaward, enter the subaward number. 

The Project Name associated with the subaward will auto populate. 

2) Enter the following:

• Expenditure Start Date

• Expenditure End Date

• Expenditure Amount

3) Enter narrative for Administrative Costs, if applicable.

4) Click the Create Expenditure button to submit the record. Repeat Steps 1 through 3 to 

report additional sub-award expenditures. Proceed to the next segment once all subaward expenditures are reported.

a. Expenditures for Awards Greater Than or Equal To $50,000

For expenditures for awards greater than or equal to $50,000, fill out the “Expenditures for 

Awards > $50,000” box (see Figure IV - 43). Project name and subaward will be selected to link 

each expenditure to the appropriate entries. Note that the Project name is automatically 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 65

identified based on the associated Subaward No. entered. Once the information has been 

entered, click the Create Expenditure button on the bottom left of the box.

Figure IV - 43 Expenditures > $50,000

Alternatively, the Expenditures for Awards greater than $50,000 bulk upload template may be 

used and uploaded with the relevant information.

b. Aggregate Expenditures for Awards Less than $50,000

For expenditures for awards less than $50,000, fill out the “Aggregate Expenditures < $50,000” 

box (see Figure IV - 44). Select the project name from the picklist, enter the subaward type, total 

period obligation amount, and total period expenditure amount. Once the information has been 

entered, click the Create Expenditure button on the bottom left of the box. Note that no 

Subaward is necessary for Aggregate Expenditures for awards less than $50,000. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 66

Figure IV - 44 Aggregated Expenditures for Awards Less than $50,000

Aggregate subaward types available for selection are as follows.

• Aggregate of Contracts Awarded

• Aggregate of Grants Awarded

• Aggregate of Loans Issued

• Aggregate of Transfers

• Aggregate of Direct Payments

Alternatively, the Aggregate Expenditures for Awards less than $50,000 bulk upload template 

may be used and uploaded with the relevant information.

c. Payments to Individuals

For disbursements to individuals, recipients should complete the “Payments to Individuals” box 

(see Figure IV - 45) with expenditure information. Once this information has been entered, click 

the Create Expenditure button on the bottom left of the box.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 67

Figure IV - 4225 Payments to Individuals

Alternatively, the Payments to Individuals bulk upload template may be used and uploaded with 

the relevant information. Note the need to manually identify the Project Name as no Subaward 

is necessary for Payments to Individuals.

Once entries are complete, click the Next button on the bottom right of the page. This will bring 

recipients to the Report tab.

l) Tax Offset Provision (Only for States and U.S. Territories)

States and U.S. Territories must complete the tax offset reporting fields as outlined below and in

Section C (11) of the Reporting Guidance.

For each reporting year, in the quarterly reporting cycle occurring 90 days after the end of the 

recipient’s fiscal year, States and U.S. territories will report certain items related to the Tax 

Offset Provision. For example, if a recipient’s fiscal year ends September 30, 2022, reporting on 

the Tax Offset Provision for fiscal year 2022 will be due in January 2023. Tax offset reporting 

for FY21 is closed. If you need to make updates to your previously reported information, please 

contact SLFRF@treasury.gov. The requested fiscal year for the January 2023 reporting period 

is fiscal year 2022, for recipients with a fiscal year end date of September 30, 2022. 

As indicated in the final rule, Treasury is implementing a tiered approach to reporting on the Tax 

Offset Provision, which is described below. Although Treasury is implementing a tiered 

approach to reporting, recipients should maintain records to support their compliance with the 

Tax Offset Provision. 

The terms “reporting year,” “baseline,” “covered change,” “covered period,” “net reduction in 

total spending,” and “tax revenue” are defined in the final rule, 31 CFR § 35.3. For purposes of 

calculating a net reduction in total spending, total spending for the fiscal year ending 2019 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 68

should be reported on an inflation-adjusted basis, consistent with the final rule. Similarly, for 

purposes of calculating baseline tax revenue, tax revenue for the fiscal year 2019 should be 

reported on an inflation-adjusted basis, consistent with the final rule. 

For purposes of reporting actual tax revenue for the requested fiscal year and baseline tax 

revenue for the fiscal year ending 2019, (a) if available, recipients should report information 

using audited financials and (b) recipients may provide data on a cash, accrual, or modified 

accrual basis, but must be consistent in their approach across all reporting periods. Similarly, for 

purposes of calculating a net reduction in total spending, recipients should report data using 

audited financials where available.

Recipients will first answer a series of summary questions to determine the tiering of their tax 

offset reporting: Depending on your answers to these questions, the portal will reveal fields 

needed in five sections, referred to as parts, using the following logic. The requested fiscal year 

for the January 2023 reporting period is fiscal year 2022, for recipients with a fiscal year end 

date of September 30, 2022. See Figure IV – 46.

• Q1: Do you have revenue-reducing covered change(s) to report for the requested fiscal 

year and for future fiscal years? 

o If no, recipients have no further reporting requirements in the tax offset section. 

o If yes, recipients will complete part 1 and additional fields. 

• Q2: Is the aggregate value of your revenue-reducing covered change(s) for the 

requested fiscal year less than the de minimis?

o If yes, recipients will complete parts 1 and 2, and no further reporting is required 

in the tax offset section. 

o If no, recipients will complete parts 1, 2 and additional fields. 

• Q3: Do you have a reduction in net tax revenue for the requested fiscal year, meaning 

that actual tax revenue for the requested fiscal year is less than baseline tax revenue?

o If yes, recipients will complete parts 1, 2, and 3 and additional fields.

o If no, recipients will complete parts 1, 2, and 3, and no further reporting is 

required in the tax offset section. 

• Q4: Do you have revenue-increasing covered change(s) and/or covered spending cuts 

to report for the requested fiscal year? 

o If yes, recipients will complete parts 1, 2, 3, and 4. 

o If no, recipients will complete the Revenue Reduction Cap part 5 in addition to 

parts 1, 2, and 3.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 69

Figure IV - 46 Tax Offset Provision Screen

1) Reporting Part 1: Revenue-Reducing Covered Changes (Figure IV - 47)

For each reporting year, a recipient must report the value of covered changes that the recipient 

predicts will have the effect of reducing tax revenue in a given reporting year (revenue-reducing 

covered changes), similar to the way it would in the ordinary course of its budgeting process. 

The value of these revenue-reducing covered changes may be reported based on estimated 

values produced by a budget model, incorporating reasonable assumptions, that aligns with the 

recipient government’s existing approach for measuring the effects of fiscal policies, and that 

measures relative to a current law baseline. The revenue-reducing covered changes may also 

be reported based on actual values using a statistical methodology to isolate the change in 

year-over-year revenue attributable to the covered change(s), relative to the current law 

baseline prior to the change(s). Estimation approaches should not use dynamic methodologies 

that incorporate the projected effects of the policies on macroeconomic growth. In general and 

where possible, reported values should be produced by the agency of the recipient government 

responsible for estimating the costs and effects of fiscal policy changes. Recipients must 

maintain records regarding the identification and predicted effects of revenue-reducing covered 

changes.

a. If no, a recipient has no revenue-reducing covered changes to report, no additional 

reporting is required. 

b. If yes, complete the grid or upload the spreadsheet with the name of each revenuereducing covered change and the value of the revenue-reducing covered change for 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 70

FY21 through FY27. Please note that Tax offset reporting for FY21 is closed. 

Recipients will not be able to enter covered changes for FY21. If you need to make 

updates to your previously reported information, please contact 

SLFRF@treasury.gov.

The statute defines ‘covered period’ to run through the last day of the fiscal year in 

which all funds received have been expended or returned to, or recovered by, the 

Secretary of the Treasury. The grid/template will allow users to enter covered 

changes through FY27; recipients who need to report for later fiscal years may do so 

in coordination with Treasury.

Figure IV – 47 Revenue-Reducing Covered Changes

2) Reporting Part 2: Baseline Revenue and De Minimis Threshold (Figure IV- 48)

Baseline Revenue: Recipients must determine whether the aggregate value of the revenuereducing covered changes in the reporting year is less than one percent of baseline revenue 

(the de minimis threshold). Baseline has the meaning defined in the final rule, 31 CFR 35.3.

a. Enter Baseline Revenue in the system table. The system will auto calculate the de minimis 

threshold, aggregate value of revenue-reducing covered changes, and indicate if the 

aggregate value of the Revenue-Reducing Covered Change(s) for the requested fiscal year 

is less than one percent of Baseline Revenue. 

• If the aggregate value of the recipient’s revenue-reducing covered changes in the 

reporting year is less than the de minimis threshold, then no additional reporting is 

required. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 71

• If the aggregate value of the recipient’s revenue-reducing covered changes in the 

reporting year is greater than the de minimis threshold, then recipient must complete 

part 3.

Figure IV - 48 Baseline Revenue and De Minimis Threshold

3) Reporting Part 3: Actual Tax Revenue and Reduction in Net Tax Revenue (Figure IV - 49)

Actual tax revenue is the tax revenue received by the recipient government in the reporting year. 

Tax revenue has the meaning defined in the final rule, 31 CFR 35.3.

The reduction in net tax revenue is equal to baseline revenue minus actual tax revenue in each 

reporting year. If this value is zero or negative, there is no reduction in net tax revenue.

a. Enter Actual Tax Revenue for the requested fiscal year in the system table. The system will 

auto calculate whether there has been a reduction in net tax revenue and indicate if actual 

tax revenue is equal to or greater than baseline revenue.

• If a recipient’s actual tax revenue is equal to or greater than baseline revenue, then no 

additional reporting is necessary.

• If it a recipient’s actual tax revenue is less than baseline revenue, then recipient must 

complete part 4.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 72

Figure IV - 49 Actual Tax Revenue and Reduction in Net Tax Revenue

4) Reporting Part 4: Revenue-increasing Covered Changes and Covered Spending Cuts

(Figure IV- 50)

Revenue-increasing Covered Changes: If a recipient has revenue-reducing covered changes, 

the aggregate value of which exceed the de minimis threshold, and its actual tax revenue does 

not exceed baseline tax revenue, a recipient must report the value of covered changes that 

have had or that the recipient predicts will have the effect of increasing tax revenue in a given 

reporting year (revenue-increasing covered changes), similar to the way it would in the ordinary 

course of its budgeting process. The value of these revenue-increasing covered changes may 

be reported based on estimated values produced by a budget model, incorporating reasonable 

assumptions, that aligns with the recipient’s existing approach for measuring the effects of fiscal 

policies, and that measures relative to a current law baseline. The revenue-increasing covered 

changes may also be reported based on actual values using a statistical methodology to isolate 

the change in year-over-year revenue attributable to the revenue-increasing covered change(s), 

relative to the current law baseline prior to the change(s). Estimation approaches should not use 

dynamic methodologies that incorporate the projected effects of the policies on macroeconomic 

growth. In general and where possible, reporting should be produced by the agency of the 

recipient responsible for estimating the costs and effects of fiscal policy changes. Recipients 

should maintain records regarding revenue-increasing covered changes and estimates of such 

changes. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 73

Covered Spending Cuts: Recipients may cut spending in certain areas to pay for revenuereducing covered changes, up to the amount of the recipient’s net reduction in total spending. 

To calculate the amount of spending cuts that are available to offset a reduction in tax revenue, 

the recipient must first consider whether there has been a reduction in total net spending, 

excluding Fiscal Recovery Funds (net reduction in total spending). As defined in the Final Rule, 

35 CFR 35.3, net reduction in total spending is measured as the recipient government’s total 

spending for a given reporting year excluding Fiscal Recovery Funds, subtracted from its total 

spending for its fiscal year ending in 2019, adjusted for inflation using the Bureau of Economic 

Analysis’s Implicit Price Deflator for the gross domestic product of the United States for that 

reporting year. If that calculation yields a positive value, there has been a net reduction in total 

spending; if it yields zero or a negative value, there has not been a net reduction in total 

spending. If there has been no net reduction in total spending, a recipient will have no spending 

cuts to offset a reduction in net tax revenue. 

Next, a recipient must determine and aggregate the value of spending cuts in each “reporting 

unit.” “Reporting units” are departments, agencies, or authorities of the recipient’s government. 

For each reporting unit, the recipient must report (1) the amount of the reduction in spending in 

the reporting unit for the reporting year relative to its inflation-adjusted FY 2019 level, (2) the 

amount of any Fiscal Recovery Funds spent in the reporting unit in the reporting year, and (3) 

the amount by which the reduction in spending in the reporting year exceeds the Fiscal 

Recovery funds spent in the reporting unit in the reporting year. If a recipient has not spent 

amounts received from the Fiscal Recovery Funds in a reporting unit, the full amount of the 

reduction in spending counts as a covered spending cut and may be included in the aggregate 

value of spending cuts. If the recipient has spent amounts received from the Fiscal Recovery 

Funds, such amounts generally would be deemed to have replaced the amount of spending cut, 

and only reductions in spending above the amount of Fiscal Recovery Funds spent on the 

reporting unit would be eligible to offset a reduction in net tax revenue. Only such amounts 

above the amount of Fiscal Recovery Funds spent on the reporting unit should be included in 

the aggregate value of spending cuts. 

To align with existing reporting and accounting, the Final Rule considers the department, 

agency, or authority from which spending has been cut and whether the recipient government 

has spent amounts received from the Fiscal Recovery Funds on that same department, agency, 

or authority. Some commenters on the interim final rule argued that the methodology for 

identifying offsetting spending cuts at the department, agency, or authority level was too 

restrictive, but as discussed in the final rule, Treasury maintained the approach of requiring this 

reporting at the department, agency, or authority level. Recipients are encouraged to define 

reporting units in a manner consistent with their existing budget process and should, to the 

extent possible, report using the same reporting unit in each reporting year. Spending cuts must 

be reported relative to FY 2019 spending levels, adjusted for inflation, and excluding Fiscal 

Recovery Funds from reporting year spending levels. Recipients should maintain records 

regarding spending cuts.

a. Complete grid or upload spreadsheet with the name of each revenue-increasing covered 

change and the value; enter in the aggregate value of revenue-increasing covered 

change(s).

b. Complete grid or upload spreadsheet of specific spending cuts and the corresponding 

“reporting unit”, including the name of the reporting unit, description of the spending cut, the 

amount of the reduction in spending in the reporting unit for the reporting year relative to its 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 74

inflation-adjusted FY 2019 level, the amount of any Fiscal Recovery Funds spent in the 

reporting unit in the reporting year, and the amount by which the reduction in spending in the 

reporting unit in the reporting year exceeds the Fiscal Recovery Funds spent in the reporting 

unit in the reporting year, if at all. Enter the aggregate value of covered spending cuts.

c. Enter the net reduction in total spending for the fiscal years shown in the system table.

In the actual tax revenue and reduction in net tax revenue table, the system will auto calculate 

the values shown. 

• If the aggregate value of revenue-reducing covered changes minus the total of 

(aggregate value of revenue-increasing changes + aggregate value of covered spending 

cuts) is negative or equal to zero, the system will indicate that no additional reporting is

required. 

• If the amount is positive, the system will indicate the need to review part 5.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 75

Figure IV - 50 Revenue-increasing Covered Changes and Covered Spending Cuts

5) Reporting Part 5: Revenue Reduction Cap (Figure IV - 51)

The “revenue reduction cap,” along with the calculation in Part 3, ensures that recipient 

governments can use organic revenue growth to offset the cost of revenue-reducing covered 

changes. If, based on the calculations completed so far, a recipient has not yet demonstrated 

how its revenue-reducing covered changes were offset by non-SLFRF sources, the reporting 

portal will auto-calculate the revenue reduction cap, which will be the lesser of the following two 

amounts:

• Reduction in Net Tax Revenue (baseline tax revenue minus actual tax revenue)

• Aggregate Value of revenue-reducing covered changes minus (total of (aggregate value 

of revenue-increasing changes + aggregate value of covered spending cuts). The 

system will auto populate the fields shown in the table based on previous entries and 

confirm the recipient’s revenue reduction cap for the fiscal years shown.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 76

Figure IV – 51 Revenue Reduction Cap

m) Official Certification

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

information pertaining to the Project and Expenditure Report. By certifying this submission, the 

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

Figures IV - 52 and IV - 53).

Users who are not designated as an ARR will not be able to certify and submit.

1. On the Certification screen, validate that the review section project overview status is 

free of system identified errors. Figure IV - 51 indicates that an error has been identified

with the expenditure status. Figure IV - 52 shows a clean status, and the system will 

allow submission of the report.

Figure IV - 52 Project Overview Status with Errors
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 77

Figure IV - 53 Project Overview Status with No Errors

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

screen for review.

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

the inputted record. 

Figure IV - 54 Official Certification

4. Verify information included in Figure IV - 54 and confirm that the values presented are as 

expected based on the information included or uploaded in previous screens.

5. When certifying and submitting the report, a confirmation box will appear asking if the 

recipient is sure it wants to submit (see Figure IV - 55).

Figure IV - 55 Submission Verification

6. A confirmation box may also appear with additional certification language depending on 

the programmatic data inputs in the user’s report. Figure IV-56 shows an example of 

project-dependent certification language. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 78

Figure IV - 56 Submission Verification with Additional Language

7. Once all of the information is validated, click the Submit button to complete the entry.

Section V. Editing and Revising Your Data

This section provides instructions for recipients who seek to provide updates or revisions to 

information submitted as part of previous Project and Expenditure Reports. Please note that, 

unless initiated by Treasury staff, recipients will not have the ability to make any edits to 

submitted reports after the report deadline. All edits or changes must be reflected in the next 

available report.

There are two ways to edit Project and Expenditure Report data:

• Manual Entry – using the Treasury Portal’s web-based forms to edit or change fields 

individually.

• Bulk Upload – using the bulk upload functionality in the different report modules to upload a 

file that updates many different existing records at one time. 

a) Manual Entry

1) Projects

To edit data on the Project Overview page, recipients should click on the icon for the project 

under the “Project Status” column. See figure V - 1

Figure V- 1 Official Certification

Doing so will reopen the “Edit Project” window whereby edits or changes can be entered into the 

available fields (see Figure V-2). Recipients must SAVE the project for the edits or changes to 

be accepted.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 79

Figure V- 2 Edit Project Window

Recipients also have the ability to delete any new projects that have been created during the 

current reporting cycle by clicking the “Delete Project” button in the “Edit Project” window. 

Deleting a project will automatically also delete any subawards and/or expenditure records 

associated with the project. 

Note: Recipients will NOT be able to delete projects submitted as part of prior reports. In order 

to remove SLFRF funding from a previously reported project, recipients must follow the steps 

below:

a. In the project’s Status to Completion field, select “Cancelled”.

b. Edit the project’s Total Cumulative Obligations and Total Cumulative Expenditures to 

be $0.00.

c. Make corresponding edits to any associated Subawards by editing the “Subaward 

Amount (Obligation)” field to equal $0.00.

d. Create offsetting entries for any associated Expenditures or Aggregate 

Obligations/Expenditures so that the balance of expenditures equals $0.00.

2) Subrecipient/Contractors/Beneficiaries

Recipients also have the ability to edit previously entered Subrecipient/Beneficiary/Contractor 

information by clicking on the “View/Edit” button as displayed in Figure V-3 below.

Figure V- 3 Edit Subrecipient Information
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 80

Recipients will be able to edit identifiers such as the UEI. Subrecipient identifying information, 

including UEI, should entered or updated, as DUNS numbers are no longer being used as a 

valid identifier. 

3) Subaward/Direct Payment

Similarly, for editing previously entered Subaward/Direct Payments data, recipients will need to 

click on the “Show Information” button for a particular record. 

Please note that editing the “Subaward Amount (Obligations)” field will trigger a requirement to 

provide a written explanation for the change. The explanation field should briefly explain the 

nature of the underlying change.

4) Expenditures

Starting with the July 2022 report, records created in the Expenditures module during prior 

reporting periods will not be editable. Recipients will need to make any changes to the total 

amount of obligation or expenditure by creating new records for the current reporting period in 

either positive or negative amounts.

b) Bulk Upload

Similar to bulk uploading new data (as described in Appendix B), recipients have the ability to 

edit multiple records at one time by using the bulk upload templates for the Projects Overview, 

Subrecipient/Beneficiary/Contractor, and Subaward/Direct Payments modules.

The steps to make these edits using bulk upload templates are as follows:

1) Populate the identifier field in the relevant Bulk Upload Template for the records you want to 

edit. Make sure that in each template, the identifiers correspond with records that currently 

exist in the system. You can use the ‘Download as CSV” function below every module to 

easily view your record’s identifiers in Excel. The unique identifier for each module is as 

follows:

• Project Overview: “Project ID”

• Subrecipient/Beneficiary/Contractor: “ID”

• Subaward/Direct Payments: “Subaward ID”

Note: as described above, Expenditure records created in past reporting periods will not be 

editable in the current Project and Expenditure report. New records need to be created, 

entering either positive or negative values, to change the total amounts. 

2) Once the identifier is populated for the records you want to edit, fill in the rest of template 

both with fields that are being edited, and fields that are not changing. IMPORTANT: Editing 

with bulk upload replaces data in the entire record, not just the fields you want to edit. So, if 

you leave any fields blank in your upload template, they will be blank in the system. 

3) After completing the bulk upload template that includes edits, upload the file normally based 

on the modules you are uploading for. The instructions are as described in Appendix B. 

Validate your data to ensure it is accurate and can be uploaded. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 81

4) After uploading your edits, check your records within Treasury’s Portal to ensure data was 

uploaded correctly. Edits can subsequently be made manually as well if additional changes 

need to be made. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 82

Appendix A – Designating SLFRF Points of Contact by SLFRF Account Administrators

This section provides a brief instruction for SLFRF Account Administrators on accessing 

Treasury’s Portal to provide the names and contact information of officials to be designated as 

your organization’s points of contact for the SLFRF award(s). The following pages provide stepby-step guidance. See FAQ Section B for commonly asked questions/answers on this topic.

Note- the screens noted below may be subject to change. 

Section A: Instructions

Step 1

You must be registered in the ID.me or Login.gov system to access Treasury’s Portal. If you 

have questions about registering in ID.me or Login.gov, please email SLFRF@treasury.gov.

Step 2

Once you are registered in ID.me or Login.gov, click on the link in the email you received 

requesting the POC designations. If you do not have the email link, please email us via 

SLFRF@treasury.gov and we will provide the link.

Step 3

The link will take you to the Treasury Portal “State, Local, and Tribal Support” landing page as 

shown below. Once on that page, click on the Go to Your Reports button at the bottom left of 

the screen, as indicated in by the red box below. 

Figure A - 1 State, Local and Tribal Support Landing Page

Step 4

The green Go to Your Report button will take you to the Submissions and Compliance page as 

shown below. Once on that page, click on the three-line navigation icon at the top left of the 

screen. The red box indicates the icon.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 83

Figure A - 2 My Compliance Reports

Step 5

After clicking on the three-line navigation icon, a drop-down menu will appear on the top left of 

the screen as shown below. Please click on “Account” from the drop-down menu, as shown by 

the red box below.

Figure A - 3 Account

Step 6 

Next you will see the screen below. Under the “Account Name” heading, click on the name of 

your organization (as shown by the red box). 

Figure A - 4 Account Name

Step 7

By clicking the name of your organization, Treasury’s portal will open to allow you to provide 

names and contact information on your organization’s designees for the SLFRF reports, as 

shown below. The landing page provides basic information about the designations. Please see 

section B for more details about the roles and responsibilities for each or the three roles.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 84

Figure A - 5 Landing Page

Step 8

When you are ready to key in the names of the designated individuals, click on the Certification

button on the left navigation bar, as noted in the red box shown below. 

Figure A - 6 Certification

Step 9

On the “Official Certification of Authorization” screen, you should type in your name to indicate 

you are authorized to submit the names of the designated individuals. Once you enter your 

name, click on the Submit button.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 85

Figure A - 7 Official Certification of Authorization

Step 10

Next, click on the Designation Form button on the left navigation bar, as noted by the red box 

shown below. 

Figure A - 8 Designation Form

Step 11 

Clicking on the Designation Form button will open the “Designation of Account Administrator, 

Point of Contact for Reporting, and Authorized Representative for Reporting” screen shown 

below.

Figure A - 9 Designation of Account Administrator, Point of Contact of Reporting and Authorized Representative for 

Reporting
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 86

You can use the Designation Form to enter the names and contact information for each of the 

three designations for each of you SLFRF allocations. 

The roles for the SLFRF allocations are displayed as follows:

• SLFRF – Account Administrator

• SLFRF – Point of Contact for Reporting

• SLFRF – Authorized Representative for Reporting

The Designation Form screen shows nine data fields for entering key information about the 

individual being designated. These include: 

• Salutation (optional)

• First Name 

• Middle Name (optional)

• Last Name

• Suffix (optional)

• Title

• Phone

• Email 

• Name of Entity/Organization (Recipient entity)

Note: The screen will display a list at the bottom of the screen with the names and contact 

information of individuals (if any) who have previously been designated for any of the three 

roles. This list will be important in maintaining and updating your organization’s designees in 

the future. 

a. Designation of the Account Administrator 

Remember, we have temporarily authorized you as the SLFRF – Account Administrator. There 

is no need to re-enter your name and contact information if you plan to continue in that role. If 

you need to designate someone else as the SLFRF Account Administrator, 

• Find your name at the bottom of the screen.

• Hit the blue Edit button located to right of your name.

• Enter the name and contact information of the new SLFRF Account Administrator.

• Hit the blue Complete button.

b. Designation of Point of Contact for Reporting and Authorized Representative for 

Reporting

• Enter the next designee’s name and contact information. 

• After entering their name and required contact information, select the Program Role(s) for 

which he/she is being designated. 

• Once the role is selected, click on the small arrow to the right of the role, which will move the 

role to the box on the right. 

• Click on the Complete button at the bottom of the screen.

• Follow the same process for each of the remaining designees.

• When you have entered all three designations, please press the Complete button. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 87

• As a final step, go to the icon on the upper right of the screen as shown below to exit the 

system.

Figure A - 10 Designation Form

Section B: Questions and Answers 

Who is authorized to designate the Account Administrator, the Point of Contact for 

Reporting, and the Authorized Representative for Reporting for my organization’s 

SLFRF’s award?

Treasury requests that each SLFRF should follow its own decision-making procedures in 

making the three designations for each award.

What is the deadline for making the designation?

Treasury requests that users of Treasury’s portal make the three designations as soon as 

possible to enable your organization to submit required reports.

What are the responsibilities for each of the three designated roles?

The required roles are as follows:

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

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

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

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

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

Account Administrator can also view and submit reports. Finally, the Account Administrator 

is responsible for making any changes or updates as needed over the award period. We 

recommend that the Account Administrator identify an individual to serve in his/her place in 

the event of staff changes.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 88

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

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

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

for completing the SLFRF reports but cannot certify and submit these reports. 

• Authorized Representative for Reporting is responsible for certifying and submitting 

official reports on behalf of the SLFRF award recipient. Treasury will accept reports or other 

official communications only when submitted by the Authorized Representative for 

Reporting. The Authorized Representative for Reporting is also responsible for 

communications with Treasury on such matters as extension requests and amendments of 

previously submitted reports. The official reports may include special reports, monthly 

reports, quarterly reports, interim reports, and final reports.

May my organization designate one individual for multiple roles?

Yes, an individual may be designated for multiple roles. For example, the individual designated 

as the Account Administrator can also be designated as the Authorized Representative for 

Reporting or Point of Contact for Reporting. It is also acceptable for an organization to 

designate one individual for all three roles however it should also adhere to any applicable rules 

on personnel checks and balances.

May my organization designate more than one individual per role?

Yes, you may designate more than one person per each role but are encouraged to limit the 

number of users assigned to each role. 

May my organization change the designations from time to time?

Yes, an organization may make changes and updates to the list of designation individuals 

whenever needed. 

Must each of the designated individuals register for using Treasury’s Portal?

Yes, everyone designated for any of the roles must register with ID.me or Login.gov before they 

will be given access to Treasury’s portal. Please contact us at the email address below for 

more information and guidance on registering with ID.me or Login.gov. If you are already 

registered with ID.me, you do not have to register to Login.gov to access your reports. 

Additional Questions or Additional Assistance? 

If you have additional questions about accessing or using Treasury’s portal to provide the 

designees’ names and contact information, please send us an email via SLFRF@treasury.gov. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 89

Appendix B – Bulk File Upload Overview

a) Purpose

This Appendix provides an overview of the SLFRF bulk file upload process. The nine (9) bulk 

file upload templates listed below are presented in the order in which they should be populated 

and submitted to the Treasury’s Portal. The data requirements for each template can be found 

in subsequent sections of this Appendix.

1) Project Baseline Template (Note: This template will be used for Expenditure Categories 

1.1-1.7, 1.10, 1.12-1.14, 2.9, 2.19-2.23, 2.28, 2.35, 2.37, 3.3-3.5, 7.1-7.2)

2) Subrecipient Template

3) Subaward Template

4) Expenditures GT $50,000 Template

5) Aggregate Expenditures LT $50,000 Template

6) Payments to Individuals Template

7) Tax Offset Revenue Reducing Covered Changes Template

8) Tax Offset Revenue Increasing Covered Changes Template

9) Tax Offset Covered Spending Cuts FY21 Template

b) Expenditure Category (EC) Templates

Expenditure Categories (EC) which require additional programmatic data and other information 

are listed below. The reporting requirements for each EC can be found in Appendix D.

1) Project Baseline Template 

2) Project EC 1.8, 2.29-2.33 Template

3) Project EC 1.9, 2.34 Template

4) Project EC 1.11, 2.10 Template

5) Project EC 2.1-2.8 Template

6) Project EC 2.11-2.14 Template

7) Project EC 2.15-2.18 Template

8) Project EC 2.24-2.27 Template

9) Project EC 2.36 Template

10) Project EC 3.1 Template

11) Project EC 3.2 Template

12) Project EC 4.1-4.2 Template

13) Project EC 5.1-5.18 Template

14) Project EC 5.19-5.21 Template

c) Template Description

Each of the bulk file upload templates contains instructions on how to populate the respective 

fields within each file. When adding content to each template, please follow the “Help” text, 

which will provide what is and isn’t permitted for each cell. Each Module in the web application 

provides a link to download the template. All templates have the same structure as described 

below:

Row 1: Template Version
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 90

Row 2: Template Name

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

Row 4: Field IDs: Column identifiers

Row 5: Required or Optional: This field specifies if the field is optional or required. When 

the column is required, and a recipient does not provide the required data, the system 

will not accept any record or allow the file to be uploaded. NOTE: Due to system 

constraints, some required fields that are conditional based on the Expenditure Category 

are marked as optional in the bulk upload templates. 

Row 6: Field Name: Brief description of each Field or Column

Row 7: Field Help Text: Provides a description of the column. There are 2 types of fields, 

1). an open value either text or numbers and 2). A predefined list of pick list values: 

• Open Value: Any text or number. Text for State name or a Number that 

represents amounts. Most text types are free formats, the only expectation is 

for Dates, each column that represents a date describes the accepted 

format. For any number field, it is not required to add “,” to represent 

thousands or it is not required to add “$” to represent currency. Only add 

decimal “.” when needed.

• Pick List: A Predefined list of values that is accepted by the system. When 

the column is a pick list, row 7 provides the list of options that the system 

accepts. End users should “copy and paste” the valid value for each record. 

If the respondent provides a value that is not in the predefined pick list, the 

system will not accept the file. Responses should not contain double quotes

Row 8: Data that recipient submits. Row 8 is where recipients insert specific data to 

submit. The system accepts 1 or many rows.

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

• Do not change the content of rows 1 to 7.

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

information that recipients will provide.

• Add your data beginning in row 8, column B.

d) Bulk Upload Process

The upload process includes the following steps:

Download the template from the link provided in the web application section of the 

module.

Open the template in Microsoft Excel.

Add data starting with row 8, column B of the applicable template.

When you finish adding your data for row 8, repeat on additional rows as 

required.

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

Click the Bulk Upload link to open the Bulk Upload box (see Figure B - 1).
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 91

Figure B - 1 Bulk Upload Pop Up

Attach the saved .CSV file by clicking on “Upload Files”, alternatively drag the file 

to the designated area.

A message will appear confirming that your file is uploaded (see Figure B-2). 

Click “Done”.

Figure B - 2 File Upload Message

File will be listed at the bottom of the bulk upload window (see Figure B-3).

Figure B - 3 File Added to Bulk Upload Portal

Click “Validate” to have the system verify that your bulk upload does not have 

errors.

If the system validation finds errors in your bulk upload, it will return the screen 

with the list of the errors (see Figure B-4). From here, update on the screen by manually 

typing in your corrections in the Value column, or restart the process with a corrected 

bulk upload file.

In cases when it may be preferable to work from a master list of errors, click the 

Download – Export Errors link, highlighted in red box, to download a spreadsheet 

detailing all errors in the bulk upload file. Once your errors are corrected, click “update”. 

The system will once again check your upload for errors.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 92

Figure B - 4 Listing of Bulk Upload Errors

If the system validates that the bulk upload has no errors, it will return the same 

screen as Figure B - 5 with instead the option to “Create” (see Figure 75). Click the 

“Create” button.

Figure B - 5 Bulk Upload Creation

Once created, your records will show at the bottom of the relevant screen.

e) Bulk Upload Creation Steps 

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

ensure successful submission.

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

submitted as a .CSV file. 

f) CSV Guidance

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

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

g) Specific CSV characteristics

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

1. 06/22/2021

• All currency values are numeric. It is not required to add “,” for thousand or millions. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 93

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

included in the data entry.

• Once you’ve saved the excel spreadsheet as a .csv file, do not re-open the file. Reopening the file will cause excel to possible revert to an .xls type file and leading 

zeros or other issues may occur.

h) Upload Template Description

Each data element and/or column in the CSV files is described below:

• Index No: Reference number for the data element. For internal use only.

• Defined term: Column Short description.

• Definition: Column long description or definition.

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

• Required: Indicates if the column is required or not required.

• List Value: The content of the column is from a list of predefined values. This is valid 

for some of the columns. The list is provided for all cases. Most of the cases is N/A 

which means that the type is ether String or Numeric.

• Data type: Specify the data type of the column. The options are: Numeric, Text, Date 

and Pick List.

• Max Length: Indicates the maximum length in characters that is allowed for each 

column. 

i) Project Baseline Template

The downloadable templates provide all information required to create the upload files. The 

following table highlights the data elements required to complete the Project Baseline Template.

Expenditure categories not covered by the Project Baseline Template have a devoted template

as described in Appendix C. NOTE: Each bulk file upload template, including the Project 

Baseline Template, will have unique requirements which determine if data fields are required, 

optional, or conditional. Additional guidance can be found within the Help Text for all bulk file 

upload templates. 

Defined Term Definition Required/

Optional/

Conditional

List Values Data Type Max 

Length

Project 

Expenditure 

Category Group

Per guidance, this field 

represents the 

predefined project 

expenditure category

Required "1-Public Health"

"2-Negative 

Economic Impacts" 

"3-Public HealthNegative Economic 

Impact: Public 

Sector Capacity"

"7-Administrative 

and Other"

Picklist (see 

permissible 

values in 

previous 

column

n/a

Project 

Expenditure 

Category

Per guidance, this field 

represents and is aligned 

to the project expenditure 

category

Required Refer to 

“Expenditure 

Categories covered 

by the Project

Baseline Template” 

table below

Picklist (see 

permissible 

values in 

previous 

column

n/a

Project Name Name of the project. Required n/a String 80
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 94

Defined Term Definition Required/

Optional/

Conditional

List Values Data Type Max 

Length

Project 

Identification 

Number

(Assigned by 

recipient)

Identification number 

assigned to project by 

recipient.

Required n/a Alphanumeric 20

Status of 

Completion

Completion status of the 

project. 

Required "Not started", 

"Completed less 

than 50%", 

"Completed 50% or 

more", "Completed"

“Cancelled”

Picklist (see 

permissible 

values in 

previous 

column

n/a

Cancelled Status 

of Completion 

Explanation

If you selected 

“Cancelled” for the Status 

of Completion, please 

provide an explanation.

Conditional n/a String 255

Adopted Budget Amount of the adopted 

budget for this project

Required for 

Tier 1 

recipients

Optional for 

other Tier 

recipients

n/a Currency n/a

Total Cumulative

Obligations

Total dollar value of

obligations for this 

project. 

Required n/a Currency n/a

Total Cumulative

Expenditures

Total dollar value of 

expenditures for this 

project.

Required n/a Currency n/a

Current Period 

Obligations

Total dollar value of 

obligations for this 

current reporting period

Required n/a Currency n/a

Current Period 

Expenditures

Total dollar value of 

expenditures for this 

current reporting period

Required n/a Currency n/a

Does this project 

include a capital 

expenditure?

Does this project include 

a capital expenditure

Required Yes

No

Picklist (see 

permissible 

values in 

previous 

column)

n/a

If yes, what is the 

total expected 

capital 

expenditure?

If you answered “yes” to 

the previous question, 

enter the total dollar 

value of the expected 

capital expenditure

Note: If the total 

expected capital 

expenditure is greater 

than $10M, then labor 

certifications are 

required. 

Conditional 

Required if 

you answered 

“Yes” to the 

previous 

question

n/a Currency n/a

Capital 

Expenditure 

Type

Type of Capital 

Expenditure

Conditional

Required if 

you answered 

"Yes" for the 

See Appendix H for 

the list of Capital

Expenditure Types

Picklist (see 

permissible 

values in 

previous 

column)

n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 95

Defined Term Definition Required/

Optional/

Conditional

List Values Data Type Max 

Length

"Does this 

project include 

a capital 

expenditure" 

question

Other Capital 

Expenditure 

Explanation

If you selected "Other 

(please specify)" for the 

Capital Expenditure 

Type, please provide 

more details.

Conditional

Required if 

your answer 

to the 

previous 

question was 

“Other (please 

specify)”

n/a String 255

Capital 

Expenditure 

Narrative

For recipients (other than 

Tribal governments) 

investing in projects with 

total expected capital 

expenditures for an 

enumerated eligible use 

of $10 million or more, as 

well as projects with total 

expected capital 

expenditures for an 

"other" use of $1 million 

or more, please provide a 

written justification.

Conditional

Required if 

you answered 

"Yes" for the 

"Does this 

project include 

a capital 

expenditure" 

question

n/a String 1500

Project 

Description

Brief description of the 

project. 

Required n/a String 1,500

Program Income 

Earned

The amount of Federal 

program income earned.

Optional n/a Currency n/a

Program Income 

Expended

The amount of program 

income that was used to 

cover eligible project 

costs.

Optional n/a Currency n/a

Project 

Demographic 

Distribution -

Primarily 

Populations 

Served

Impacted and/or 

Disproportionally 

Impacted populations 

served by this project.

Conditional

Required for 

the following 

Expenditure 

Categories: 

1.1-7, 1.10, 

1.12-14, 2.9, 

2.19-23, 2.28, 

2.35, 2.37

See Appendix G for 

Project Demographic 

Distribution 

populations

Picklist (see 

permissible 

values in 

previous 

column)

n/a

Project 

Demographic 

Distribution –

Primary 

Populations 

Served

Explanation

If the selected 

demographic includes 

'specify' please provide a 

brief explanation

Conditional

Required if the 

selected 

demographic 

in the previous 

question 

includes 

'specify'

n/a String 250

Project 

Demographic 

Distribution -

Additional 

Impacted and/or 

Disproportionally 

Impacted populations 

served by this project.

Optional See Appendix G for 

Project Demographic 

Distribution 

populations

Picklist (see 

permissible 

values in 

previous 

column)

n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 96

Defined Term Definition Required/

Optional/

Conditional

List Values Data Type Max 

Length

Populations 

Served

Project 

Demographic 

Distribution –

Secondary 

Populations 

Served

Explanation

If the selected 

demographic includes 

'specify' please provide a 

brief explanation

Conditional n/a String 250

Project 

Demographic 

Distribution -

Additional 

Populations 

Served

Impacted and/or 

Disproportionally 

Impacted populations 

served by this project.

Optional See Appendix G for 

Project Demographic 

Distribution 

populations

Picklist (see 

permissible 

values in 

previous 

column)

n/a

Project 

Demographic 

Distribution –

Tertiary 

Populations 

Served

Explanation

If the selected 

demographic includes 

'specify' please provide a 

brief explanation

Conditional n/a String 250

Structure and 

objectives of 

assistance 

program

Description of structure 

and objectives of 

assistance program(s), 

including public health or 

negative economic 

impact experienced

Required n/a String 250

Recipient’s 

approach

Description of recipient’s 

approach to ensuring that 

response is reasonable 

and proportional to a 

public health or negative 

economic impact of 

Covid-19, as described in 

the final rule

Required n/a String 250

Expenditure Categories covered by the Project Baseline Template

1.1 COVID-19 Vaccination 

1.2 COVID-19 Testing 

1.3 COVID-19 Contact Tracing

1.4 Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work Sites, Schools, etc.) 

1.5 Personal Protective Equipment

1.6 Medical Expenses (including Alternative Care Facilities)

1.7 Other COVID-19 Public Health Expenses (including Communications, Enforcement, Isolation/Quarantine)

1.10 COVID-19 Aid to Impacted Industries

1.12 Mental Health Services

1.13 Substance Use Services

1.14 Other Public Health Services

2.9 Unemployment Benefits or Cash Assistance to Unemployed Workers

2.19 Social Determinants of Health: Community Health Workers or Benefits Navigators
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 97

Expenditure Categories covered by the Project Baseline Template

2.20 Social Determinants of Health: Lead Remediation

2.21 Medical Facilities for Disproportionately Impacted Communities

2.22 Strong Healthy Communities: Neighborhood Features that Promote Health and Safety

2.23 Strong Healthy Communities: Demolition and Rehabilitation of Properties

2.28 Contributions to UI Trust Funds

2.35 Aid to Tourism Travel and Hospitality

2.37 Economic Impact Assistance: Other

3.3 Public Sector Workforce: Other 

3.4 Public Sector Capacity: Effective Service Delivery 

3.5 Public Sector Capacity: Administrative Needs 

7.1 Administrative Expenses 

7.2 Transfers to Other Units of Government

j) Subrecipient Template

The downloadable templates provide all information required to create the upload files. The 

following table highlights the data elements required to complete the Subrecipient Template.

Defined Term Definition Required List Values Data Type Max 

Length

Subrecipient UEI The Subrecipient's Unique Entity 

Identifier (UEI) created in 

SAM.gov.

This field is required for 

Contractor's and Subrecipient's.

Conditional n/a Alphanumeric12

Subrecipient TIN The Subrecipient's Internal 

Revenue Service (IRS) Taxpayer 

Identification Number

Optional n/a Numeric 9

Id This is a Treasury Portal autogenerated unique ID only for used 

when updating existing 

subrecipients in bulk upload. The 

IDs can be found in the “My 

Subrecipients” table as well as 

through the “Download as CSV” 

feature.

Note: Do not enter values in this 

field when attempting to create 

new entries.

Optional n/a Alphanumeric10

Subrecipient

Name

The name of the Subrecipient. Required n/a String 80

Entity Type Indicators for types of entities Required -Subrecipient

-Contractor

-Beneficiary

Picklist (see 

permissible 

values in 

previous 

column)

n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 98

Defined Term Definition Required List Values Data Type Max 

Length

POC Email 

Address

The email address of the primary 

point-of-contact for the 

Subrecipient.

Optional n/a String 40

Address Line 1 First line of the Subrecipient's 

address.

Required n/a String 150

Address Line 2 Second line of the Subrecipient's 

address.

Optional n/a String 150

Address Line 3 Third line of the Subrecipient's 

address.

Optional n/a String 150

City Name Name of the city in which the 

Subrecipient is located.

Required n/a String 40

State Code United States Postal Service 

(USPS) two-letter abbreviation for 

the state or territory in which the 

Subrecipient is located. 

Required (AL, AK, AS, 

AZ, AR, CA, 

CO, CT, DE, 

DC, FM, FL, 

GA, GU, HI, 

ID, IL, IN, IA, 

KS, KY, LA, 

ME, MH, 

MD, MA, MI, 

MN, MS, 

MO, MT, NE, 

NV, NH, NJ, 

NM, NY, NC, 

ND, MP, OH, 

OK, OR, PW, 

PA, PR, RI, 

SC, SD, TN, 

TX, UT, VT, 

VI, VA, WA, 

WV, WI, WY)

String 2

Zip5 United States ZIP code (five 

digits) associated with the 

Subrecipient's address.

Required n/a Numeric 5

Zip4 Zip Plus4 (four digits) identifying 

where the predominant 

performance of the subaward will 

be accomplished.

Optional n/a Numeric 4

Country Provide the two-letter country 

code as defined by the 

International Organization for 

Standardization. 

Enter US for United States of 

America. 

If outside the US, please refer to 

the list of ISO 3166-1

alpha2 county codes at 

https://www.worlddata.info/country

codes.php

Optional Country 

name

Portal: 

Picklist 

(Country 

name)

Bulk File:

String

Portal: n/a

Bulk File: 2
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 99

Defined Term Definition Required List Values Data Type Max 

Length

Subrecipient

SAM.gov 

Registration

Confirmation that the Subrecipient

is registered in SAM.gov

Required Yes/No Picklist n/a

In its preceding 

fiscal year, did 

recipient receive 

80% or more of 

its annual gross 

revenue from 

federal funds?

This field is Required If you 

answered "No" to the previous 

question: "Is the subrecipient 

registered in SAM.gov".

Confirmation that the proportion of 

the Subrecipient's federal fundingto-total annual gross revenue for 

the preceding fiscal year is at 

least 80%.

Must select Yes or No.

Conditional 

Required if 

you 

answered 

“No” to the 

previous 

question

Yes/No Picklist n/a

In the preceding 

fiscal year, did 

recipient receive 

$25 million or 

more of its 

annual gross 

revenue from 

federal funds?

This field is Required If you 

answered "No" to the question: "Is 

the subrecipient registered in 

SAM.gov".

Confirmation that the 

Subrecipient's total annual gross 

revenue from federal funding 

across all programs for the 

preceding fiscal year is greater 

than $25 million.

Must select Yes or No.

Conditional 

Required if 

you 

answered 

“No” to the 

“Subrecipient 

SAM.gov 

registration”

question

Yes/No Picklist n/a

Is the "total 

compensation" 

for the 

organization's 

five highest paid 

officers publicly 

listed or 

otherwise listed 

in SAM.gov?

Confirmation that qualifying 

Subrecipient's publicly identify 

their top five highest compensated 

executives or have it listed in their 

SAM.gov profile, if “No” please 

provide names and compensation 

for top 5 executives.

Conditional 

Required if 

you 

answered 

“Yes” to both 

previous

questions

Yes/No Picklist n/a

Executive Name 

(1)

The legal name belonging to one 

of the five highest paid executives, 

officers, or employees of the 

Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

previous 

question

n/a String 100

Total 

Compensation 

Executive (1)

The Total Compensation, as 

defined in 2 CFR part 170.330, 

earned by the five highest paid 

executives, officers, or employees 

of the Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

paid officers 

publicly listed 

or otherwise 

listed in 

SAM.gov?” 

question

n/a Currency n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 100

Defined Term Definition Required List Values Data Type Max 

Length

Executive Name 

(2)

The legal name belonging to one 

of the five highest paid executives, 

officers, or employees of the 

Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

paid officers 

publicly listed 

or otherwise 

listed in 

SAM.gov?” 

question

n/a String 100

Total 

Compensation 

Executive (2)

The Total Compensation, as 

defined in 2 CFR part 170.330, 

earned by the five highest paid 

executives, officers, or employees 

of the Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

paid officers 

publicly listed 

or otherwise 

listed in 

SAM.gov?” 

question

n/a Currency n/a

Executive Name 

(3)

The legal name belonging to one 

of the five highest paid executives, 

officers, or employees of the 

Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

paid officers 

publicly listed 

or otherwise 

listed in 

SAM.gov?” 

question

n/a String 100

Total 

Compensation 

(3)

The Total Compensation, as 

defined in 2 CFR part 170.330, 

earned by the five highest paid 

executives, officers, or employees 

of the Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

paid officers 

publicly listed 

or otherwise 

listed in 

n/a Currency n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 101

Defined Term Definition Required List Values Data Type Max 

Length

SAM.gov?” 

question

Executive Name 

(4)

The legal name belonging to one 

of the five highest paid executives, 

officers, or employees of the 

Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

paid officers 

publicly listed 

or otherwise 

listed in 

SAM.gov?” 

question

n/a String 100

Total 

Compensation 

(4)

The Total Compensation, as 

defined in 2 CFR part 170.330, 

earned by the five highest paid 

executives, officers, or employees 

of the Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

paid officers 

publicly listed 

or otherwise 

listed in 

SAM.gov?” 

question

n/a Currency n/a

Executive Name 

(5)

The legal name belonging to one 

of the five highest paid executives, 

officers, or employees of the 

Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

paid officers 

publicly listed 

or otherwise 

listed in 

SAM.gov?” 

question

n/a String 100

Total 

Compensation

Executive (5)

The Total Compensation, as 

defined in 2 CFR part 170.330, 

earned by the five highest paid 

executives, officers, or employees 

of the Subrecipient.

Conditional

Required If 

you 

answered 

“No” to the 

“Is the total 

compensatio

n for the 

organization'

s five highest 

n/a Currency n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 102

Defined Term Definition Required List Values Data Type Max 

Length

paid officers 

publicly listed 

or otherwise 

listed in 

SAM.gov?” 

question

k) Subaward Template

The downloadable templates provide all information required to create the upload files. The 

following table highlights the data elements required to complete the Subaward Template.

Defined Term Definition Required List Values Data Type Max 

Length

Subrecipient UEI The Subrecipient's Unique 

Entity Identifier (UEI) created in 

SAM.gov.

This field is required for 

Contractor's and Subrecipient's.

Conditional n/a Alphanumeric12

Subrecipient TIN The Subrecipient's Internal 

Revenue Service (IRS) 

Taxpayer Identification Number

Optional n/a Numeric 9

Recipient Project Id Recipient Project ID associated 

with this Sub Award. This is 

your unique Project 

Identification Number.

Required n/a Numeric 20

Subaward No. Recipient's internal account 

number for the grant, contract, 

transfer, or direct payment. This 

can be the account number, or 

any other unique identifying 

number assigned by the 

Recipient to the award. This 

number is strictly for the 

Recipient's recordkeeping.

Required n/a String 20

Subaward Type The type of Subaward. Required "Contract: 

Purchase 

Order"

"Contract: 

Delivery 

Order"

"Contract: 

Blanket 

Purchase 

Agreement"

"Contract: 

Definitive 

Contract"

"Grant: 

Lump Sum 

Payment(s)"

Picklist (see 

permissible 

values in 

previous 

column)

30
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 103

Defined Term Definition Required List Values Data Type Max 

Length

"Grant: 

Reimbursabl

e"

"Direct 

Payment"

"Transfer: 

Lump Sum 

Payment(s)"

"Transfer: 

Reimbursabl

e" 

"Loan -

maturity prior 

to 12/31/26 

with planned 

forgiveness"

"Loan -

maturity prior 

to 12/31/26 

without 

planned 

forgiveness"

"Loan -

maturity past 

12/31/26 with 

planned 

forgiveness"

"Loan -

maturity past 

12/31/26 

without 

planned 

forgiveness"

Subaward Amount 

(Obligation)

Total amount of SLFRF funds 

obligated by the Recipient to a 

Subrecipient under a given 

Subaward.

Required n/a Currency n/a

Subaward Award 

Date

The date the Recipient 

obligated funds to a 

Subrecipient.

Required n/a Date 8

Primary Sector Select Primary Sector from 

picklist.

Conditional Refer to 

Sectors 

Designated 

as Essential 

Critical 

Infrastructure 

Sectors

table below

Picklist (see 

permissible 

values in 

previous 

column)

30

If Other Explanation if the Primary 

Sector is “Other”

Conditional 

Required if 

previous 

question 

answer is 

"Other"

n/a String 100

Period of 

Performance Start

The date on which efforts begin 

or the Subaward is otherwise 

effective.

Required n/a Date 8
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 104

Defined Term Definition Required List Values Data Type Max 

Length

Period of 

Performance End

The date on which all effort is 

completed or the Subaward is 

otherwise ended.

Required n/a Date 8

Place of 

Performance 

Address 1

First line of the address where 

the predominant performance of 

the Subaward will be 

accomplished.

Required n/a String 120

Place of 

Performance 

Address 2

Second line of the address 

where the predominant 

performance of the Subaward

will be accomplished.

Optional n/a String 120

Place of 

Performance 

Address 3

Third line of the address where 

the predominant performance of 

the Subaward will be 

accomplished.

Optional n/a String 120

Place of 

Performance City

The name of the city where the 

predominant performance of the 

Subaward will be accomplished.

Required n/a String 40

Place of 

Performance State 

Code

United States Postal Service 

(USPS) two-letter abbreviation 

for the state or territory 

indicating where the 

predominant performance of the 

Subaward will be accomplished. 

Required (AL, AK, AS, 

AZ, AR, CA, 

CO, CT, DE, 

DC, FM, FL, 

GA, GU, HI, 

ID, IL, IN, IA, 

KS, KY, LA, 

ME, MH, MD, 

MA, MI, MN, 

MS, MO, MT, 

NE, NV, NH, 

NJ, NM, NY, 

NC, ND, MP, 

OH, OK, OR, 

PW, PA, PR, 

RI, SC, SD, 

TN, TX, UT, 

VT, VI, VA, 

WA, WV, WI, 

WY)

String 2

Place of 

Performance Zip

United States ZIP code (five 

digits) identifying where the 

predominant performance of the 

subaward will be accomplished.

Required n/a Numeric 5

Place of 

Performance Zip4

United States ZIP code (four 

digits) identifying where the 

predominant performance of the 

Subaward will be accomplished.

Optional n/a Numeric 4

Purpose of Funds Recipients must submit a 

written justification to Treasury 

describing how the premium 

pay or grant is responsive to 

workers performing essential 

work during the public health 

emergency unless the worker or 

groups of workers receiving 

premium pay meet one of two 

criteria: (1) the eligible 

worker(s) receiving premium 

pay earn (with the premium 

Conditional n/a Sting 3000
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 105

Defined Term Definition Required List Values Data Type Max 

Length

included) below 150 percent of 

their residing state or county’s 

average annual wage for all 

occupations, as defined by the 

Bureau of Labor Statistics 

Occupational Employment and 

Wage Statistics; or (2) the 

eligible worker(s) receiving 

premium pay is not exempt 

from the Fair Labor Standards 

Act overtime provisions. 

Subaward

Description

A description of the overall 

purpose and expected outputs 

and outcomes or results of the 

funded subaward, including 

significant deliverables and, if 

appropriate, associated units of 

measure. The purpose and 

outcomes or results should be 

stated in terms that allow an 

understanding that the 

subaward constitutes an eligible 

use of funds.

Required n/a String 750

Sectors Designated as Essential Critical Infrastructure Sectors

Any work performed by an employee of a State, local, or Tribal government

Behavioral health work

Biomedical Research

Dental care work

Educational work, school nutrition work, and other work required to operate a school facility

Election’s work

Emergency response

Family or childcare

Grocery stores, restaurants, food production, and food delivery

Health care

Home- and community-based health care or assistance with activities of daily living

Laundry work

Maintenance work

Medical testing and diagnostics

Pharmacy

Public health work

Sanitation, disinfection, and cleaning work

Social services work

Solid waste or hazardous materials management, response, and cleanup work

Transportation and warehousing

Vital services to Tribes

Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment

Work in a mortuary
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 106

Sectors Designated as Essential Critical Infrastructure Sectors

Work in critical clinical research, development, and testing necessary for COVID-19 response

Work requiring physical interaction with patients

Other

l) Expenditures for Awards Greater Than $50,000 Template

The downloadable templates provide all information required to create the upload files. The 

following table highlights the data elements required to complete the Expenditures GT $50,000 

Template.

Defined Term Definition Required List Values Data Type Max 

Length

Subaward 

Number

Subaward number that 

allows the Recipient to 

associate Expenditure 

records to Subaward 

records. Enter Subaward 

Number. Subaward Number 

is not required if 

Expenditure Category is 

"Administrative Cost".

Required n/a Numeric 20

Expenditure Start 

Date

Start date for the range of 

time when the 

expenditure(s) occurred.

Required n/a Date 8

Expenditure End 

Date

End date for the range of 

time when the 

expenditure(s) occurred

Required n/a Date 8

Expenditure 

Amount

Total amount of SLFRF

dollars on the Subaward.

Required n/a Currency n/a

m) Aggregate Expenditures for Awards Less Than $50,000 Template

The downloadable templates provide all information required to create the upload files. The 

following table highlights the data elements required to complete the Aggregate Expenditures 

LT $50,000 Template.

Defined Term Definition Required List Values Data Type Max 

Length

Recipient Project 

Id

Recipient Project ID that 

allows the Recipient to 

associate Expenditure 

records to Project records.

Required n/a Numeric 20

Subaward Type

Aggregates

SLFRF

The Subaward Type that had 

obligation or 

expenditure/payment activity 

during the reporting period.

Required "Aggregate of 

Contracts 

Awarded "

"Aggregate of 

Grants Awarded "

"Aggregate of 

Loans Issued "

"Aggregate of 

Transfers "

"Aggregate of 

Direct Payments "

Picklist (see 

permissible 

values in 

previous 

column)

100
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 107

Defined Term Definition Required List Values Data Type Max 

Length

Total Period 

Obligation Amount 

(Aggregates)

Sum of sub-award 

amounts/obligations during 

the most recent period for this 

Sub-Award Type 

(Aggregates).

Required n/a Currency n/a

Total Period

Expenditure 

Amount 

(Aggregates)

Sum of Expenditures or 

Payments during the most 

recent period for this SubAward Type (Aggregates).

Required n/a Currency n/a

n) Payments to Individuals Template

The downloadable templates provide all information required to create the upload files. The 

following table highlights the data elements required to complete the Payments to Individuals 

Template.

Defined Term Definition Required List Values Data Type Max 

Length

Recipient Project 

Id

Recipient Project ID that 

allows the Recipient to 

associate Expenditure 

records to Project records.

Required n/a Numeric 20

Total Period 

Obligation Amount 

(Aggregates)

Sum of sub-award 

amounts/obligations during 

the most recent period for this 

Sub-Award Type 

(Aggregates).

Required n/a Currency n/a

Total Period 

Expenditure 

Amount 

(Aggregates)

Sum of Expenditures or 

Payments during the most 

recent period for this SubAward Type (Aggregates).

Required n/a Currency n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 108

Appendix C – Expenditure Categories and Template Mapping

The Expenditure Categories (EC) listed below must be used to categorize each project as

noted in the Reporting Guidance. The term “Expenditure Category” refers to the detailed level 

(e.g., 1.1 COVID-10 Vaccination). When referred to at the summary level (e.g., EC 1) it includes 

all Expenditure Categories within that summary level.

For the table below, the following legend applies.

*Denotes areas where recipients must identify the amount of the total funds that are allocated to 

evidence-based interventions (see Use of Evidence section above for details). Please note the 

evidence-based questions are only applicable to States, U.S. Territories, and metropolitan cities 

and counties with population over 250,000. 

^Denotes areas where recipients must report on whether projects are primarily serving 

disproportionately impacted communities (see Project Demographic Distribution section above 

for details)

The Programmatic Data column indicates which Expenditure Categories have associated 

programmatic data, in addition to the project standard information. More information on each 

EC’s programmatic data is contained in Appendix C and in the Reporting Guidance. 

Category

Programmatic

Data? Bulk Upload Template

1 Expenditure Category: Public Health

1.1 COVID-19 Vaccination^ No Project Baseline Template

1.2 COVID-19 Testing^ No Project Baseline Template

1.3 COVID-19 Contact Tracing^ No Project Baseline Template

1.4 Prevention in Congregate Settings (Nursing 

Homes, Prisons/Jails, Dense Work Sites, 

Schools, Child care facilities, etc.)*^

No Project Baseline Template

1.5 Personal Protective Equipment^ No Project Baseline Template

1.6 Medical Expenses (including Alternative Care 

Facilities)^

No Project Baseline Template

1.7 Other COVID-19 Public Health Expenses 

(including Communications, Enforcement, 

Isolation/Quarantine)^

No Project Baseline Template

1.8 COVID-19 Assistance to Small Businesses^ Yes Template for 1.8, 2.29-2.33

1.9 COVID 19 Assistance to Non-Profits^ Yes Template for 1.9, 2.34

1.10 COVID-19 Aid to Impacted Industries^ No Project Baseline Template

1.11 Community Violence Interventions*^ Yes Template for 1.11, 2.10

1.12 Mental Health Services*^ No Project Baseline Template

1.13 Substance Use Services*^ No Project Baseline Template

1.14 Other Public Health Services^ No Project Baseline Template

2 Expenditure Category: Negative Economic Impacts

2.1 Household Assistance: Food Programs*^ Yes Template for 2.1 – 2.8

2.2 Household Assistance: Rent, Mortgage, and 

Utility Aid*^

Yes Template for 2.1 – 2.8

2.3 Household Assistance: Cash Transfers*^ Yes Template for 2.1 – 2.8
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 109

Category

Programmatic

Data? Bulk Upload Template

2.4 Household Assistance: Internet Access 

Programs*^

Yes Template for 2.1 – 2.8

2.5 Household Assistance: Paid Sick and Medical 

Leave^

Yes Template for 2.1 – 2.8

2.6 Household Assistance: Health Insurance*^ Yes Template for 2.1 – 2.8

2.7 Household Assistance: Services for 

Un/Unbanked*^

Yes Template for 2.1 – 2.8

2.8 Household Assistance: Survivor's Benefits^ Yes Template for 2.1 – 2.8

2.9 Unemployment Benefits or Cash Assistance to 

Unemployed Workers*^

No Project Baseline Template

2.10 Assistance to Unemployed or Underemployed 

Workers (e.g., job training, subsidized 

employment, employment supports or 

incentives) *^

Yes Template for 1.11, 2.10

2.11 Healthy Childhood Environments: Child Care*^ Yes Template for 2.11 – 2.14

2.12 Healthy Childhood Environments: Home 

Visiting*^

Yes Template for 2.11 – 2.14

2.13 Healthy Childhood Environments: Services to 

Foster Youth or Families Involved in Child 

Welfare System*^

Yes Template for 2.11 – 2.14

2.14 Healthy Childhood Environments: Early 

Learning*^

Yes Template for 2.11 – 2.14

2.15 Long-term Housing Security: Affordable 

Housing*^

Yes Template for 2.15 – 2.18

2.16 Long-term Housing Security: Services for 

Unhoused Persons*^

Yes Template for 2.15 – 2.18

2.17 Housing Support: Housing Vouchers and 

Relocation Assistance for Disproportionately 

Impacted Communities*^

Yes Template for 2.15 – 2.18

2.18 Housing Support: Other Housing Assistance*^ Yes Template for 2.15 – 2.18

2.19 Social Determinants of Health: Community 

Health Workers or Benefits Navigators*^

No Project Baseline Template

2.20 Social Determinants of Health: Lead 

Remediation*^ 

No Project Baseline Template

2.21 Medical Facilities for Disproportionately 

Impacted Communities^ 

No Project Baseline Template

2.22 Strong Healthy Communities: Neighborhood 

Features that Promote Health and Safety^

No Project Baseline Template

2.23 Strong Healthy Communities: Demolition and 

Rehabilitation of Properties^

No Project Baseline Template

2.24

Addressing Educational Disparities: Aid to 

High-Poverty Districts^

Yes Template for 2.24 – 2.27

2.25

Addressing Educational Disparities: Academic, 

Social, and Emotional Services*^

Yes Template for 2.24 – 2.27

2.26

Addressing Educational Disparities: Mental 

Health Services*^

Yes Template for 2.24 – 2.27

2.27 Addressing Impacts of Lost Instructional Time^ Yes Template for 2.24 – 2.27

2.28 Contributions to UI Trust Funds^ No Project Baseline Template

2.29 Loans or Grants to Mitigate Financial 

Hardship^

Yes Template for 1.8, 2.29-2.33
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 110

Category

Programmatic

Data? Bulk Upload Template

2.30 Technical Assistance, Counseling, or Business 

Planning*^

Yes Template for 1.8, 2.29-2.33

2.31 Rehabilitation of Commercial Properties or 

Other Improvements^

Yes Template for 1.8, 2.29-2.33

2.32 Business Incubators and Start-Up or 

Expansion Assistance*^

Yes Template for 1.8, 2.29-2.33

2.33 Enhanced Support to Microbusinesses*^ Yes Template for 1.8, 2.29-2.33

2.34 Assistance to Impacted Nonprofit 

Organizations (Impacted or Disproportionately 

Impacted)^

Yes Template for 1.9, 2.34

2.35 Aid to Tourism, Travel, or Hospitality^ No Project Baseline Template

2.36 Aid to Other Impacted Industries^ Yes Template for 2.36

2.37 Economic Impact Assistance: Other*^ No Project Baseline Template

3 Expenditure Category: Services to Disproportionately Impacted Communities

3.1 Public Sector Workforce: Payroll and Benefits 

for Public Health, Public Safety, or Human 

Services Workers^

Yes Template for EC 3.1

3.2 Public Sector Workforce: Rehiring Public 

Sector Staff^ 

Yes Template for EC 3.2

3.3 Public Sector Workforce: Other^ No Project Baseline Template

3.4 Public Sector Capacity: Effective Service 

Delivery^ 

No Project Baseline Template

3.5 Public Sector Capacity: Administrative Needs^ No Project Baseline Template

4 Expenditure Category: Premium Pay

4.1 Public Sector Employees Yes Template for EC 4.1 – 4.2

4.2 Private Sector: Grants to other employers Yes Template for EC 4.1 – 4.2 

5 Expenditure Category: Infrastructure

5.1 Clean Water: Centralized Wastewater 

Treatment

Yes Template for EC 5.1 – 5.18 

5.2 Clean Water: Centralized Wastewater 

Collection and Conveyance

Yes Template for EC 5.1 – 5.18 

5.3 Clean Water: Decentralized Wastewater Yes Template for EC 5.1 – 5.18 

5.4 Clean Water: Combined Sewer Overflows Yes Template for EC 5.1 – 5.18 

5.5 Clean Water: Other Sewer Infrastructure Yes Template for EC 5.1 – 5.18 

5.6 Clean Water: Stormwater Yes Template for EC 5.1 – 5.18 

5.7 Clean Water: Energy Conservation Yes Template for EC 5.1 – 5.18 

5.8 Clean Water: Water Conservation Yes Template for EC 5.1 – 5.18 

5.9 Clean Water: Nonpoint Source Yes Template for EC 5.1 – 5.18 

5.10 Drinking water: Treatment Yes Template for EC 5.1 – 5.18 

5.11 Drinking water: Transmission & Distribution Yes Template for EC 5.1 – 5.18 

5.12 Drinking water: Lead Remediation, including in 

Schools and Daycares

Yes Template for EC 5.1 – 5.18 

5.13 Drinking water: Source Yes Template for EC 5.1 – 5.18 

5.14 Drinking water: Storage Yes Template for EC 5.1 – 5.18 

5.15 Drinking water: Other water infrastructure Yes Template for EC 5.1 – 5.18 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 111

Category

Programmatic

Data? Bulk Upload Template

5.16 Water and Sewer: Private Wells Yes Template for EC 5.1 – 5.18 

5.17 Water and Sewer: IIJA Bureau of Reclamation 

Match 

Yes Template for EC 5.1 – 5.18 

5.18 Water and Sewer: Other Yes Template for EC 5.1 – 5.18 

5.19 Broadband: “Last Mile” projects Yes Template for EC 5.19-5.21

5.20 Broadband: IIJA Match Yes Template for EC 5.19-5.21

5.21 Broadband: Other projects Yes Template for EC 5.19-5.21

6 Expenditure Category: Revenue Replacement

6.1 Provision of Government Services N/A N/A

6.2 Non-federal match for other Federal Programs N/A N/A

7 Administrative and Other

7.1 Administrative Expenses No Project Baseline Template

7.2 Transfers to Other Units of Government No Project Baseline Template

8 Natural Disasters

8.1 Temporary Emergency Housing Yes None, Manual Entry

8.2 Food Assistance Yes None, Manual Entry

8.3 Financial Assistance for Lost Wages Yes None, Manual Entry

8.4

Other Immediate Needs: Emergency Protective 

Measures

Yes None, Manual Entry

8.5 Other Immediate Needs: Debris Removal Yes None, Manual Entry

8.6

Other Immediate Needs: Public Infrastructure 

Repair

Yes None, Manual Entry

8.7

Other Immediate Needs: Home Repairs for 

Uninhabitable Primary Residences

Yes None, Manual Entry

8.8

Other Immediate Needs: Cash Assistance for 

Uninsured or Uninsured Expenses

Yes None, Manual Entry

8.9

Other Immediate Needs: Cash Assistance for 

Low Income Households

Yes None, Manual Entry

8.10

Other Immediate Needs: Increased 

Operational and Payroll Costs

Yes None, Manual Entry

8.11

Other Emergency Relief: Natural Disaster that 

has Occurred/Expected to Occur Imminently

Yes None, Manual Entry

8.12 Mitigation Yes None, Manual Entry

8.13

Other Emergency Relief: Natural Disaster that 

is Threatened to Occur in the Future

Yes None, Manual Entry

9 Surface Transportation

9.1

Surface Transportation Projects Receiving 

Funding from DOT

Yes None, Manual Entry

9.2

Surface Transportation Projects Not Receiving 

Funding from DOT (streamlined framework)

Yes None, Manual Entry

9.3

Non-federal share requirements for a Surface 

Transportation Project or repaying a TIFIA loan

Yes None, Manual Entry

10 Title I Projects

10.1 Acquisition of real property Yes None, Manual Entry
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 112

Category

Programmatic

Data? Bulk Upload Template

10.2

Acquisition, construction, reconstruction, or 

installation of public works, sites, or other 

public purposes

Yes None, Manual Entry

10.3

Code enforcement in deteriorated or 

deteriorating areas

Yes None, Manual Entry

10.4

Clearance, demolition, removal, reconstruction, 

and rehabilitation

Yes None, Manual Entry

10.5

Removal of barriers restricting mobility and 

accessibility of elderly and handicapped 

persons

Yes None, Manual Entry

10.6

Payments to housing owners for losses of 

rental income for holding units for relocation of 

displaced persons

Yes None, Manual Entry

10.7 Disposition of real property Yes None, Manual Entry

10.8 Provision of public services Yes None, Manual Entry

10.9

Payment of non-federal match or cost-share 

requirements of a federal financial assistance 

program in support of activities that would be 

eligible under CDBG or ICDBG

Yes None, Manual Entry

10.10

Relocation payments and assistance for 

displaced individuals, families, businesses, 

organizations, and farm operations

Yes None, Manual Entry

10.11

Community development plan or policyplanning-management capacity developmentYes None, Manual Entry

10.12

Payment of reasonable administrative costs for 

establishing and administering federally 

approved enterprise zones, administering the 

HOME program, or planning and executing 

community development and housing activities

Yes None, Manual Entry

10.13

Provision of assistance for activities carried out 

by public or private nonprofit entities

Yes None, Manual Entry

10.14

Assistance to neighborhood-based nonprofit 

organizations and local development 

corporations and nonprofits serving the 

development needs of the communities in 

nonentitlement areas

Yes None, Manual Entry

10.15 Development of energy use strategies Yes None, Manual Entry

10.16

Assistance to private, for-profit entities to carry 

out economic development projects

Yes None, Manual Entry

10.17 Rehabilitation of Development Housing Yes None, Manual Entry

10.18

Technical assistance to public or nonprofit 

entities to increase their capacity to carry out 

neighborhood revitalization or economic 

development activities

Yes None, Manual Entry

10.19 Housing services Yes None, Manual Entry

10.20 Assistance to institutions of higher education Yes None, Manual Entry

10.21

Assistance to public and private organizations, 

agencies, and other entities to facilitate 

economic development

Yes None, Manual Entry

10.22

Activities necessary to make essential repairs 

and to pay operating expenses to maintain 

Yes None, Manual Entry
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 113

Category

Programmatic

Data? Bulk Upload Template

habitability of housing units acquired through 

tax foreclosure proceedings

10.23

Direct assistance to facilitate and expand 

homeownership

Yes None, Manual Entry

10.24

Construction or improvement of tornado-safeshelters and assistance to nonprofit and forprofit entities for such construction or 

improvement

Yes None, Manual Entry

10.25

Lead-based paint hazard evaluation and 

reduction

Yes None, Manual Entry
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 114

Appendix D – SLFRF Expenditure Category Programmatic Data and Other Information

The downloadable templates contain information required to create the upload files to include 

required/optional fields, help text, and permissible data types. 

The following table highlights the standard data elements required for the Project Bulk Upload 

for Baseline Projects. Refer to Appendix C for the Expenditure Categories that this template 

applies to. 

Project Bulk Upload for Project Baseline Template Table

Defined Term Definition Required/

Optional

List Values Data Type Max 

Length

Project 

Expenditure 

Category Group

Per guidance, this field 

represents the 

predefined project 

expenditure category

Required "1-Public Health"

"2-Negative 

Economic Impacts" 

"3-Public HealthNegative Economic 

Impact: Public 

Sector Capacity"

"7-Administrative 

and Other"

Picklist (see 

permissible 

values in 

previous 

column

n/a

Project 

Expenditure 

Category

Per guidance, this field 

represents and is aligned 

to the project expenditure 

category

Required Refer to 

“Expenditure 

Categories covered 

by the Project 

Baseline Template” 

table in Appendix B

Picklist (see 

permissible 

values in 

previous 

column

n/a

Project Name Name of the project. Required n/a String 80

Project 

Identification 

Number

(Assigned by 

recipient)

Identification number 

assigned to project by 

recipient.

Required n/a Alphanumeric 20

Status of 

Completion

Completion status of the 

project. 

Required "Not started", 

"Completed less 

than 50%", 

"Completed 50% or 

more", "Completed"

Picklist (see 

permissible 

values in 

previous 

column

n/a

Cancelled Status 

of Completion 

Explanation

If you selected 

“Cancelled” for the Status 

of Completion, please 

provide an explanation.

Conditional n/a String 255

Adopted Budget Amount of the adopted 

budget for this project

Required for 

Tier 1 

recipients

Optional for 

other Tier 

recipients

n/a Currency n/a

Total Cumulative

Obligations

Total dollar value of 

obligations for this 

project. 

Required n/a Currency n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 115

Defined Term Definition Required/

Optional

List Values Data Type Max 

Length

Total Cumulative

Expenditures

Total dollar value of 

expenditures for this 

project.

Required n/a Currency n/a

Current Period 

Obligations

Total dollar value of 

obligations for this 

current reporting period

Required n/a Currency n/a

Current Period 

Expenditures

Total dollar value of 

expenditures for this 

current reporting period

Required n/a Currency n/a

Does this project 

include a capital 

expenditure?

Does this project include 

a capital expenditure

Required Yes

No

Picklist (see 

permissible 

values in 

previous 

column)

n/a

If yes, what is the 

total expected 

capital 

expenditure?

If you answered “yes” to 

the previous question, 

enter the total dollar 

value of the expected 

capital expenditure

Note: If the total 

expected capital 

expenditure is greater 

than $10M, then labor 

certifications are 

required. 

Conditional 

Required if 

you answered 

“Yes” to the 

previous 

question

n/a Currency n/a

Capital 

Expenditure 

Type

Type of Capital 

Expenditure

Conditional

Required if 

you answered 

"Yes" for the 

"Does this 

project include 

a capital 

expenditure" 

question

See Appendix H for 

the list of Capital 

Expenditure Types

 

Picklist (see 

permissible 

values in 

previous 

column)

n/a

Other Capital 

Expenditure 

Explanation

If you selected "Other 

(please specify)" for the 

Capital Expenditure 

Type, please provide 

more details.

Conditional

Required if the 

answer to the 

question 

above was 

“Other (please 

specify)”

n/a String 255

Capital 

Expenditure 

Narrative

For recipients (other than 

Tribal governments) 

investing in projects with 

total expected capital 

expenditures for an 

enumerated eligible use 

of $10 million or more, as 

well as projects with total 

expected capital 

expenditures for an 

"other" use of $1 million 

or more, please provide a 

written justification.

Conditional

Required if 

you answered 

"Yes" for the 

"Does this 

project include 

a capital 

expenditure" 

question

n/a String 1500
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 116

Defined Term Definition Required/

Optional

List Values Data Type Max 

Length

Project 

Description

Brief description of the 

project. 

Required n/a String 1,500

Program Income 

Earned

The amount of Federal 

program income earned.

Optional n/a Currency n/a

Program Income 

Expended

The amount of program 

income that was used to 

cover eligible project 

costs.

Optional n/a Currency n/a

Project 

Demographic 

Distribution -

Primarily 

Populations 

Served

Impacted and/or 

Disproportionally 

Impacted populations 

served by this project.

Conditional

Required for 

the following 

Expenditure 

Categories: 

1.1-7, 1.10, 

1.12-14, 2.9, 

2.19-23, 2.28, 

2.35, 2.37

See Appendix G for 

Project Demographic 

Distribution 

populations

Picklist (see 

permissible 

values in 

previous 

column)

n/a

Project 

Demographic 

Distribution –

Primary 

Populations 

Served 

Explanation

If the selected 

demographic includes 

'specify' please provide a 

brief explanation

Conditional

Required if the 

selected 

demographic 

in the previous 

question 

includes 

'specify'

n/a String 250

Project 

Demographic 

Distribution -

Additional 

Populations 

Served

Impacted and/or 

Disproportionally 

Impacted populations 

served by this project.

Optional See Appendix G for 

Project Demographic 

Distribution 

populations

Picklist (see 

permissible 

values in 

previous 

column)

n/a

Project 

Demographic 

Distribution –

Secondary 

Populations 

Served 

Explanation

If the selected 

demographic includes 

'specify' please provide a 

brief explanation

Conditional n/a String 250

Project 

Demographic 

Distribution -

Additional 

Populations 

Served

Impacted and/or 

Disproportionally 

Impacted populations 

served by this project.

Optional See Appendix G for 

Project Demographic 

Distribution 

populations

Picklist (see 

permissible 

values in 

previous 

column)

n/a

Project 

Demographic 

Distribution –

Tertiary 

Populations 

Served 

Explanation

If the selected 

demographic includes 

'specify' please provide a 

brief explanation

Conditional n/a String 250

Structure and 

objectives of 

assistance 

program

Description of structure 

and objectives of 

assistance program(s), 

including public health or 

negative economic 

impact experienced

Required n/a String 250
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 117

Defined Term Definition Required/

Optional

List Values Data Type Max 

Length

Recipient’s 

approach

Description of recipient’s 

approach to ensuring that 

response is reasonable 

and proportional to a 

public health or negative 

economic impact of 

Covid-19, as described in 

the final rule

Required n/a String 250

Please note, under EC 1, EC 2, EC 3 and EC 8 for projects where the total expected capital 

expenditures are over $10 million, there are additional manually entered collection 

requirements separate from those collected via bulk upload. Please view the “Additional 

manual entry for all infrastructure projects” section for more details. 

EC 1.1 – 1.7, 1.10

There is no additional programmatic data required for the following ECs:

• EC 1.1 COVID-19 Vaccination

• EC 1.2 COVID-19 Testing

• EC 1.3 Contact Tracing

• EC 1.4 Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, Dense Work 

Sites, Schools, Childcare facilities, etc.)

• EC 1.5 Personal Protective Equipment

• EC 1.6 Medical Expenses (including Alternative Care Facilities)

• EC 1.7 Other COVID-19 Public Health Expenses (including Communications, 

Enforcement, Isolation/Quarantine)

• EC 1.10 COVID-19 Aid to Impacted Industries

EC 1.8, 2.29 - 2.33

There is additional programmatic data required for EC 1.8, 2.29 - 2.33 that can be provided via 

bulk upload file or manual entry. The EC1.8, 2.29-2.33 Bulk File Upload Template contains 

guidance to create the upload files to include data instructions, required/optional fields, help 

text, and permissible data types.

• EC 1.8 COVID-19 Assistance to Small Businesses

• EC 2.29 Loans or Grants to Mitigate Financial Hardship

• EC 2.30 Technical Assistance, Counseling, or Business Planning

• EC 2.31 Rehabilitation of Commercial Properties or Other Improvements

• EC 2.32 Business Incubators and Start-Up or Expansion Assistance

• EC 2.33 Enhanced Support to Microbusinesses

In addition to the project base information noted in the Project Bulk Upload for Base Projects

table above, additional data to provide is as follows: 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 118

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Number of small 

businesses 

served 

Number of small 

businesses 

served (by 

program if 

recipient 

establishes 

multiple separate 

small businesses 

assistance 

programs)

Required n/a Numeric n/a

EC 1.9, 2.34

There is additional programmatic data required for EC 1.9, 2.34 that can be provided via bulk 

upload file or manual entry. The EC 1.9, 2.34 Bulk File Upload Template contains guidance to 

create the upload files to include data instructions, required/optional fields, help text, and 

permissible data types.

• EC 1.9 COVID 19 Assistance to Non-Profits

• EC 2.34 Assistance to Impacted Nonprofit Organizations (Impacted or Disproportionately 

Impacted)

In addition to the project base information noted in the Project Bulk Upload for Base Projects 

table above, additional data to provide is as follows: 

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Non-Profits 

Served

Number of NonProfits served (by 

program if 

recipient 

establishes 

multiple separate 

non-profit 

assistance 

programs)

Required n/a Numeric n/a

EC 1.11, 2.10

For Tier 1 recipients, there is additional programmatic data required for EC 1.11, 2.10 that can 

be provided via bulk upload file or manual entry. 

• EC 1.11 Community Violence Interventions

• EC 2.10 Assistance to Unemployed or Underemployed Workers (e.g., job training, 

subsidized employment, employment supports or incentives)

Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S. 

territories, and metropolitan cities and counties with a population that exceeds 250,000 

residents. Additional data to provide for EC 1.11, 2.10 is as follows: 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 119

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Workers enrolled 

in sectoral job 

training programs

Number of 

workers enrolled 

in sectoral job 

training programs

Conditional n/a Numeric n/a

Workers 

completing 

sectoral job 

training programs

Number of 

workers 

completing 

sectoral job 

training programs

Conditional n/a Numeric n/a

People 

participating in 

summer youth 

employment 

programs

Number of 

people 

participating in 

summer youth 

employment 

programs

Conditional n/a Numeric n/a

EC 1.12 – 1.14

There is no additional programmatic data required for the following ECs:

• EC 1.12 Mental Health Services

• EC 1.13 Substance Use Services

• EC 1.14 Other Public Health Services

EC 2.1 – 2.8

There is additional programmatic data required for EC 2.1 – 2.8 that can be provided via bulk 

upload file or manual entry. The EC 2.1-2.8 Bulk File Upload Template contains guidance to 

create the upload files and to include data instructions, required/optional fields, help text, and 

permissible data types.

• EC 2.1 Household Assistance: Food Programs

• EC 2.2 Household Assistance: Rent, Mortgage, and Utility Aid

• EC 2.3 Household Assistance: Cash Transfers

• EC 2.4 Household Assistance: Internet Access Programs

• EC 2.5 Household Assistance: Paid Sick and Medical Leave

• EC 2.6 Household Assistance: Health Insurance

• EC 2.7 Household Assistance: Services for Un/Unbanked

• EC 2.8 Household Assistance: Survivor's Benefits

In addition to the project base information noted in the Project Bulk Upload for Base Projects 

table above, additional data to provide is as follows: 

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Number 

Households 

Served

Number of 

households 

served (by 

program if 

recipient 

establishes 

Required n/a Numeric n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 120

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

multiple separate 

household 

assistance 

programs)

For Tier 1 recipients only, there is additional programmatic data required for EC 2.2 that can be 

provided via bulk upload file or manual entry. 

Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S. 

territories, and metropolitan cities and counties with a population that exceeds 250,000 

residents. Additional data to provide for EC 2.2 is as follows: 

• Number of households receiving eviction prevention services (including legal 

representation) 

EC 2.9 – 2.13

There is no additional programmatic data required for the following ECs:

• EC 2.9 Unemployment Benefits or Cash Assistance to Unemployed Workers

• EC 2.10 Assistance to Unemployed or Underemployed Workers (e.g., job training,

subsidized employment, employment supports or incentives)

• EC 2.11 Healthy Childhood Environments: Child Care

• EC 2.12 Healthy Childhood Environments: Home Visiting

• EC 2.13 Healthy Childhood Environments: Services to Foster Youth or Families Involved 

in Child Welfare System

EC 2.11 – 2.14

For Tier 1 recipients only, there is additional programmatic data required for EC 2.11 – 2.14 that 

can be provided via bulk upload file or manual entry. 

• EC 2.11 Healthy Childhood Environments: Child Care

• EC 2.12 Healthy Childhood Environments: Home Visiting

• EC 2.13 Healthy Childhood Environments: Services to Foster Youth or Families Involved 

in Child Welfare System

• EC 2.14 Healthy Childhood Environments: Early Learning

Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S. 

territories, and metropolitan cities and counties with a population that exceeds 250,000 

residents. Additional data to provide for EC 2.11 – 2.14 is as follows: 

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Children served 

by childcare and 

early learning 

services (preNumber of 

children served 

by childcare and 

early learning 

services (preConditional n/a Numeric n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 121

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

school/preK/ages 3-5)school/preK/ages 3-5)

Families served 

by home visiting

Number of 

families served 

by home visiting

Conditional n/a Numeric n/a

EC 2.15 – 2.18

For Tier 1 recipients only, there is additional programmatic data required for EC 2.15 – 2.18 that 

can be provided via bulk upload file or manual entry. 

• EC 2.15 Long-Term Housing Security: Affordable Housing

• EC 2.16 Long-Term Housing Security: Services for Unhoused persons

• EC 2.17 Housing Support: Housing Vouchers and Relocation Assistance for 

Disproportionately Impacted Communities

• EC 2.18 Housing Support: Other Housing Assistance

Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S. 

territories, and metropolitan cities and counties with a population that exceeds 250,000 

residents. Additional data to provide for EC 2.15 – 2.18 is as follows: 

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Households 

receiving eviction 

prevention 

services

Number of 

households 

receiving eviction 

prevention 

services 

(including legal 

representation)

Conditional n/a Numeric n/a

Affordable 

housing units 

preserved or 

developed

Number of 

affordable 

housing units 

preserved or 

developed

Conditional n/a Numeric n/a

EC 2.24 - 2.27

There is additional programmatic data required for EC 2.24 - 2.27 that can be provided via bulk 

upload file or manual entry. The EC 2.24-2.27 Bulk File Upload Template contains guidance to 

create the upload files and to include data instructions, required/optional fields, help text, and 

permissible data types. 

• EC 2.24 Addressing Educational Disparities: Aid to High-Poverty Districts
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 122

• EC 2.25 Addressing Educational Disparities: Academic, Social, and Emotional Services

• EC 2.26 Addressing Educational Disparities: Mental Health Services

• EC 2.27 Addressing Impacts of Lost Instructional Time

In addition to the project base information noted in the Project Bulk Upload for Base Projects

table above, additional data to provide is as follows: 

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

The National 

Center for 

Education 

Statistics 

(“NCES”) School 

ID or NCES 

District ID.

The National 

Center for 

Education 

Statistics 

(“NCES”) School 

ID or NCES 

District ID. 

Separate IDs 

with commas for 

multiple entries.

Required n/a Numeric n/a

Policy Information

When providing the National Center for Education Statistics (“NCES”) School ID or NCES 

District ID, please list the School District if all schools within the school district received some 

funds. If not all schools within the school district received funds, please list the School ID of the 

schools that received funds. These can allow evaluators to link data from the NCES to look at 

school-level demographics and, eventually, student performance. For more information on 

NCES identification numbers see https://nces.ed.gov/ccd/districtsearch/ (districts) and 

https://nces.ed.gov/ccd/schoolsearch/ (schools). 

For Tier 1 recipients only, there is additional programmatic data required for EC 2.24 – 2.27 that 

can be provided via bulk upload file or manual entry. 

Note- This additional programmatic data is required for Tier 1 recipients only: states, U.S. 

territories, and metropolitan cities and counties with a population that exceeds 250,000 

residents. Additional data to provide for EC 2.24 – 2.27 is as follows: 

• Number of students participating in evidence-based tutoring programs

EC 2.19 – 2.23, 2.28, 2.35, 2.37

There is no additional programmatic data required for the following ECs:

• EC 2.19 Social Determinants of Health: Community Health Workers or Benefits 

Navigators

• EC 2.20 Social Determinants of Health: Lead Remediation

• EC 2.21 Medical Facilities for Disproportionately Impacted Communities

• EC 2.22 Strong Healthy Communities: Neighborhood Features that Promote Health and 

Safety

• EC 2.23 Strong Healthy Communities: Demolition and Rehabilitation of Properties

• EC 2.28 Contributions to UI Trust funds

• EC 2.35 Aid to Tourism Travel or Hospitality
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 123

• EC 2.37 Economic Impact Assistance: Other

EC 2.36

There is additional programmatic data required for EC 2.36 that can be provided via bulk upload 

file or manual entry. The EC 2.36 Bulk File Upload Template contains guidance to create the 

upload files to include data instructions, required/optional fields, help text, and permissible data 

types.

• EC 2.36 Aid to Other Impacted Industries

In addition to the project base information noted in the Project Bulk Upload for Base Projects 

table above, additional data to provide is as follows:

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Industry other 

than tourism 

Narrative

If aid is provided 

to industries 

other than travel, 

tourism, and 

hospitality (EC 

2.36), please 

describe if the 

industry 

experienced at 

least 8 percent 

employment loss 

from prepandemic levels, 

or the industry is 

experiencing 

comparable or 

worse economic 

impacts as the 

national tourism, 

travel, and 

hospitality 

industries as of 

the date of the 

Final Rule, and 

rationale for 

providing aide to 

the industry

Required n/a Text 250

EC 3.1

There is additional programmatic data required for EC 3.1 that can be provided via bulk upload 

file or manual entry. The EC 3.1 Template contains guidance to create the upload files to 

include data instructions, required/optional fields, help text, and permissible data types.

• 3.1 Public Sector Workforce: Payroll and Benefits for Public Health, Public Safety, or 

Human Services Workers

In addition to the project base information noted in the Project Bulk Upload for Base Projects 

table above, additional data to provide is as follows: 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 124

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Number of 

government FTE 

responding to 

COVID-19 

supported under 

this authority

Number of 

government FTE 

responding to 

COVID-19 

supported under 

this authority

Required n/a Numeric n/a

EC 3.2

There is additional programmatic data required for EC 3.2 that can be provided via bulk upload 

file or manual entry. The EC 3.2 Bulk File Upload Template contains guidance to create the 

upload files to include data instructions, required/optional fields, help text, and permissible data 

types.

• 3.2 Public Sector Workforce: Rehiring Public Sector Staff

In addition to the project base information noted in the Project Bulk Upload for Base Projects 

table above, additional data to provide is as follows: 

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Number of FTEs 

rehired by 

governments 

under this 

authority

Number of FTEs 

rehired by 

governments 

under this 

authority

Required n/a Numeric n/a

EC 3.3 – 3.5

There is no additional programmatic data required for the following ECs:

• EC 3.3 Public Sector Workforce: Other

• EC 3.4 Public Sector Capacity: Effective Service Delivery

• EC 3.5 Public Sector Capacity: Administrative Needs

EC 4.1–4.2 (Premium Pay)

There is additional programmatic data required for EC 4.1 – 4.2 that can be provided via bulk 

upload file or manual entry. The EC 4.1-4.2 Bulk File Upload Template contains guidance to 

create the upload files to include data instructions, required/optional fields, help text, and 

permissible data types.

• EC 4.1 Public Sector Employees

• EC 4.2 Private Sector: Grants to other employers

In addition to the project base information noted in the Project Bulk Upload for Base Projects 

table above, additional data to provide is as follows: 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 125

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Sectors 

designated as 

essential critical 

infrastructure 

sectors

List of sectors 

designated as 

essential critical

infrastructure 

sector

Required Valid entries for 

Sectors 

designated as 

essential critical 

infrastructure 

sectors. (See 

Appendix E)

String 1500

Number of 

workers to be 

served

Number of 

workers to be 

served

Required n/a Numeric n/a

Premium Pay 

Narrative

For groups of 

workers that do 

not meet one of 

the two criteria 

below, submit a 

written 

justification to 

Treasury 

describing how 

the premium pay 

or grant is 

responsive to 

workers 

performing 

essential work 

during the public 

health 

emergency 

unless the worker

or groups of 

workers receiving 

premium pay 

meet one of two 

criteria: (1) the 

eligible worker(s) 

receiving 

premium pay 

earn (with the 

premium 

included) below 

150 percent of 

their residing 

state or county’s 

average annual 

wage for all 

occupations, as 

defined by the 

Bureau of Labor 

Statistics 

Occupational 

Employment and 

Wage Statistics; 

or (2) the eligible 

worker(s) 

receiving 

premium pay is 

not exempt from 

the Fair Labor 

Standards Act 

overtime 

provisions. 

Required n/a String 3000

K-12 Workers 

Served

Number of 

workers to be 

served with 

premium pay in 

K-12 schools

Required n/a Numeric n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 126

In addition, please see Section IV.d.1 Step 5 and Appendix E for additional information needed 

on sub-awards supporting projects in these Expenditure Categories. 

Note- Recipients that are either creating or supporting a Premium Pay program should 

reference the final rule and the Overview of the Final Rule for information regarding this eligible 

use.

EC 5.1–5.18

There is additional programmatic data required for EC 5.1 – 5.18 that can be provided via bulk 

upload file or manual entry. There is also additional programmatic data required for all projects 

that can only be entered via manual entry. The EC 5.1-5.18 Bulk File Upload Template contains 

guidance to create the upload files to include data instructions, required/optional fields, help 

text, and permissible data.

• 5.1-Clean Water: Centralized wastewater treatment

• 5.2-Clean Water: Centralized wastewater collection and conveyance

• 5.3 Clean Water: Decentralized wastewater

• 5.4 Clean Water: Combined sewer overflows

• 5.5 Clean Water: Other sewer infrastructure

• 5.6 Clean Water: Stormwater

• 5.7 Clean Water: Energy conservation

• 5.8 Clean Water: Water conservation

• 5.9 Clean Water: Nonpoint source

• 5.10 Drinking water: Treatment

• 5.11 Drinking water: Transmission & distribution

• 5.12 Drinking water: Lead Remediation, including in Schools and Daycares

• 5.13 Drinking water: Source

• 5.14 Drinking water: Storage

• 5.15 Drinking water: Other water infrastructure

• 5.16 Water and Sewer: Private Wells

• 5.17 Water and Sewer: IIJA Bureau of Reclamation Match 

• 5.18 Water and Sewer: Other

In addition to the project base information noted in the Project Bulk Upload for Base Projects

table above, additional data to provide is as follows: 

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Projected/actual 

construction start 

date

Projected/actual 

construction start 

date 

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

n/a Date 10
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 127

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Completion" 

question.

Projected/actual 

initiation of 

operations date

Projected/actual 

initiation of 

operations date 

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

n/a Date 10

Location Type Location Type

(for broadband, 

geospatial 

location data)

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

-Latitude /

longitude

(WGS84 or 

NAD83 

geographic 

coordinate 

system)

-Address

-Address Range

-Road Segment

Picklist n/a

Location Details Location Details 

(for broadband, 

geospatial 

location data)

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

n/a text 100

NPDES Number National 

Pollutant 

Discharge 

Elimination 

System (NPDES) 

Permit Number (if 

applicable; for 

projects aligned 

with the Clean 

Water State 

Revolving Fund)

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

n/a text 50

PWS ID Number Public Water 

System (PWS) ID 

number (if 

applicable; for 

projects aligned 

with the Drinking 

Water State 

Revolving Fund) 

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

n/a text 50
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 128

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Median 

Household 

Income of 

service area 

Median 

Household 

Income of service 

area 

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

n/a currency n/a

Lowest Quintile 

Income of the 

service area 

Lowest Quintile 

Income of the 

service area 

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

n/a currency n/a

Note- Recipients should use the following definitions when evaluating information: 

• Median Household Income of service area

• Lowest Quintile Income of the service area

o For median income and lowest quintile income of Census Tracts and other 

geographic areas, recipients should refer to the most recent American 

Community Survey 5-year estimates available through the Census website.

After the bulk upload of EC 5.1 – 5.18 infrastructure project information, manual entry of 

additional programmatic data will be required in Treasury’s Portal. 

EC 5.19–5.21

There is additional programmatic data required for EC 5.19 – 5.21 that can be provided via bulk 

upload file. The EC 5.19-5.21 Bulk File Upload Template contains guidance to create the upload 

files to include data instructions, required/optional fields, help text, and permissible data.

• 5.19 Broadband: “Last Mile” projects

• 5.20 Broadband: IIJA Match

• 5.21 Broadband: Other projects

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Projected/actual 

construction start 

date

Projected/actual 

construction start 

date 

Conditional

REQUIRED if the 

project has 

started. 

n/a Date 10
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 129

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

Projected/actual 

initiation of 

operations date

Projected/actual 

initiation of 

operations date 

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

n/a Date 10

Download and 

Upload Speeds 1

Confirm that the 

project is 

designed to, 

upon completion, 

reliably meet or 

exceed 

symmetrical 100 

Mbps download 

and upload 

speeds.

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

Yes/No Picklist N/A

Download and 

Upload Speeds 2

If the project is 

not designed to 

reliably meet or 

exceed 

symmetrical 100 

Mbps download 

and upload 

speeds, explain 

why not.

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

N/A Text N/A

Download and 

Upload Speeds 3

Confirm that the 

project is 

designed to, 

upon completion, 

meet or exceed 

symmetrical 100 

Mbps download 

speed and 

between at least 

20 Mbps and 100 

Mbps upload 

speed, and be 

scalable to a 

minimum of 100 

Mbps download 

speed and 100 

Mbps upload 

speed.

Conditional

REQUIRED if the 

project has 

started. 

NOT REQUIRED 

if you selected 

"Not Started" for 

the "Status to 

Completion" 

question.

Yes/No Picklist N/A

After the bulk upload of EC 5.19 – 5.21 infrastructure project information, manual entry of 

additional programmatic data will be required in Treasury’s Portal. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 130

a) Additional manual entry for all infrastructure projects

1. Location

2. For projects over $10 million in expected total cost

i. Complete Davis-Bacon certification or provide the following:

• Number of employees of contractors and sub-contractors working 

on the project (number)

• Number of employees on the project hired directly (number)

• Number of employees on the project hired through a third party 

(number)

• Wages and benefits of workers on the project by classification 

(rich text field)

• Are any of the wages at rates less than those prevailing? (Y/N) 

ii. Complete certification for labor agreements or provide the following:

• How will the recipient ensure the project has ready access to a 

sufficient supply of appropriately skilled and unskilled labor to 

ensure high-quality construction throughout the life of the project, 

including a description of any required professional certifications 

and/or in-house training? (text box)

• How will the recipient minimize risks of labor disputes and 

disruptions that would jeopardize timeliness and costeffectiveness of the project? (text box)

• How will the recipient provide a safe and healthy workplace that 

avoids delays and costs associated with workplace illnesses, 

injuries, and fatalities, including descriptions of safety training, 

certification, and/or licensure requirements for all relevant workers 

(e.g., OSHA 10, OSHA 30);”? (text box)

• Will workers on the project receive wages and benefits that will 

secure an appropriately skilled workforce in the context of the 

local and regional labor market? (Y/N) 

• Does the project have a completed project labor agreement? 

(Y/N) 

iii. Respond to the question, Does the project prioritize local hires? (Y/N)

iv. Respond to the question, Does the project have a Community Benefit 

Agreement, with a description of any such agreement? (Y/N)

b) Additional manual entry for Broadband Projects Expenditure Categories (5.19 – 5.21):

1. Projected/actual construction start date

2. Projected/actual initiation of operations date

3. Is the project designed to, upon completion, reliably meet or exceed symmetrical 

100 Mbps download and upload speeds?

i. If the project is not designed to reliably meet or exceed symmetrical 

100 Mbps download and upload speeds, explain why not, and 

ii. Confirm that the project is designed to, upon completion, reliably meet 

or exceed 100 Mbps download speed and between at least 20 Mbps 

and 100 Mbps upload speed, and be scalable to a minimum of 100 

Mbps download speed and 100 Mbps upload speed.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 131

4. Planned Technology Type

i. If Technology Type is “Other”, please specify type

5. Actual Technology Type

ii. If Technology Type is “Other”, please specify type

6. Planned Total Miles of Fiber Deployed

7. Actual Total Miles of Fiber Deployed

8. Total number of funded locations

9. Total number of funded locations served below 25/3 Mbps (pre-SLFRF

investment)

10. Total number of funded locations served receiving 25/3 Mbps or greater but less 

than 100/20 Mbps (pre-SLFRF investment)

11. Total number receiving minimum 100/100 Mbps (post-SLFRF investment)

12. Total number receiving minimum 100/20 Mbps and scalable to 100/100 Mbps 

(post-SLFRF investment)

13. Total number of funded locations served by type

iii. Residential

iv. Total Housing Units

v. Business

vi. Community Anchor Institution

14. Provide an explanation if the sum of residential, business and community anchor 

institutions does not equal Total Number of Funded Locations served

vii. Planned

viii. Actual

15. Confirm that the service provider for the project has, or will upon completion of 

the project, either participated in the Federal Communications Commission (FCC) 

Affordable Connectivity Program (ACP) or otherwise provided access to a broad-based 

affordability program that provides benefits to households commensurate with those 

provided under the ACP to low-income consumers in the proposed service area of the 

broadband infrastructure (applicable only to projects that provide service to households).

16. Template upload for project locations

EC 6.1 and 6.2

There is no additional programmatic data required for EC 6.1 Revenue Replacement or EC 6.2 

Non-federal match for other Federal Programs and there is no bulk upload template option. For 

EC 6.2, recipients should note the program name and assistance listing of the other federal 

program that is being matched in the project description. 

In addition, note that projects reported under EC 6.1 and EC 6.2 do not have subawards, so 

recipients will not report subrecipients, subawards, expenditures (for subawards or in 

aggregate). Entry screens for EC 6.1 and 6.2 will have the following fields greyed out and 

unavailable for entry: Subrecipient module, Subaward Module, Expenditure Module.

In situations where recipients have changed a project’s expenditure category to EC 6.1 or EC 

6.2, a warning sign will appear on the Project Overview page for the Obligation and Expenditure 

statuses for that project if subaward, and/or subaward/aggregate expenditure records exist.

Functionality is available by clicking on the warning sign to efficiently delete any associated 

records created in the Subaward or Expenditure module for that project.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 132

EC 7.1 – 7.2

There is no additional programmatic data required for the following ECs:

• EC 7.1 Administrative Expenses

• EC 7.2 Transfers to Other Units of Government

EC 8.1 – 8.13

There is additional programmatic data required for EC 8.1 – 8.13 that can be provided via 

manual entry.

• EC 8.1 Temporary Emergency Housing

• EC 8.2 Food Assistance

• EC 8.3 Financial Assistance for Lost Wages

• EC 8.4 Other Immediate Needs: Emergency Protective Measures

• EC 8.5 Other Immediate Needs: Debris Removal

• EC 8.6 Other Immediate Needs: Public Infrastructure Repair

• EC 8.7 Other Immediate Needs: Home Repairs for Uninhabitable Primary Residences

• EC 8.8 Other Immediate Needs: Cash Assistance for Uninsured or Uninsured Expenses

• EC 8.9 Other Immediate Needs: Cash Assistance for Low Income Households

• EC 8.10 Other Immediate Needs: Increased Operational and Payroll Costs

• EC 8.11 Other Emergency Relief: natural Disaster that has Occurred/Expected to Occur 

Imminently

• EC 8.12 Mitigation

• EC 8.13 Other Emergency Relief: Natural Disaster that is Threatened to Occur in the 

Future

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Identify the 

natural disaster 

declaration or 

designation

Identify the 

natural disaster 

declaration or 

designation

Required for 8.1-

8.11 only

-Emergency 

Declaration or 

Major Declaration 

pursuant to the 

Robert T. 

Stafford Disaster 

Relief and 

Emergency 

Assistance Act

-Emergency 

declaration by 

the Governor of a 

state pursuant to 

respective state 

law without a 

Stafford Act 

Declaration

Picklist n/a
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 133

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

-Emergency 

declaration by a 

Tribal 

government 

without a Stafford 

Act Declaration

- Designation of 

an event of a 

natural disaster 

by the chief 

executive or 

equivalent of 

recipient 

government with 

the event 

meeting the 

definition of 

natural disaster 

that does not 

also have a 

Stafford Act 

Declaration or a 

declaration by 

the Governor of a 

state pursuant to 

respective state 

law
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 134

Provide the 

declaration 

identification 

number

Provide the 

declaration 

identification 

number

Conditional

REQUIRED if 

Emergency 

Declaration or 

Major Declaration 

pursuant to the 

Robert T. 

Stafford Disaster 

Relief and 

Emergency 

Assistance Act

was selected

NOT REQUIRED 

if Emergency 

declaration by 

the Governor of a 

state pursuant to 

respective state 

law without a 

Stafford Act 

Declaration

or 

Emergency 

declaration by a 

Tribal 

government 

without a Stafford 

Act Declaration

selected

Or

Designation of an 

event of a natural 

disaster by the 

chief executive or 

equivalent of 

recipient 

government with 

the event 

meeting the 

definition of 

natural disaster

that does not 

also have a 

Stafford Act 

Declaration or a 

declaration by 

the Governor of a 

state pursuant to 

respective state 

law selected

n/a Text 10

SLFRF funds 

provided financial 

assistance to a 

person, business 

concern, or other 

entity with 

respect to 

disaster losses

Confirm if SLFRF 

funds provided 

financial 

assistance to a 

person, business 

concern, or other 

entity with 

respect to 

disaster losses

Conditional

REQUIRED if 

Emergency 

Declaration or 

Major Declaration 

pursuant to the 

Robert T. 

Stafford Disaster 

Relief and 

Emergency 

Yes/No Picklist N/A
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 135

Assistance Act

was selected

NOT REQUIRED 

if Emergency 

declaration by 

the Governor of a 

state pursuant to 

respective state 

law without a 

Stafford Act 

Declaration

or 

Emergency 

declaration by a 

Tribal 

government 

without a Stafford 

Act Declaration

selected

Or 

Designation of an 

event of a natural 

disaster by the 

chief executive or 

equivalent of 

recipient 

government with 

the event 

meeting the 

definition of 

natural disaster 

that does not 

also have a 

Stafford Act 

Declaration or a 

declaration by 

the Governor of a 

state pursuant to 

respective state 

law selected

Duplication of 

Benefits

Have SLFRF 

funds provided 

financial 

assistance to a 

person, business 

concern, or other 

entity with 

respect to 

disaster losses? 

Disaster losses 

are losses 

suffered as a 

result of a major 

disaster or 

emergency 

declared under 

the Stafford Act.' 

to the 'Yes' value

Required for 8.1-

8.11 only

Yes/No Picklist N/A
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 136

EC 9.1 – 9.3

There is additional programmatic data required for EC 9.1-9.3 that can be provided via manual 

entry.

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Supplement, Not 

Supplant 

Attestation

The SLFRF 

funds used for 

this project are 

supplementing 

not supplanting 

other federal, 

state, territorial, 

Tribal, and local 

government 

funds (as 

applicable) that 

are otherwise 

available for 

these projects

Required Yes/No Picklist N/A

Surface 

Transportation 

Projects 

Receiving 

Funding from 

Department of 

Transportation 

(DOT)

Surface 

Transportation 

Projects 

Receiving 

Funding from 

Department of 

Transportation 

(DOT)

Required for 9.1 

only

* INFRA Grants

* National 

Highway 

Performance 

Program (NHPP)

* Bridge 

Investment 

Program (BIP)

* Surface 

Transportation 

Block Grant 

Program (STBG)

* Highway Safety 

Improvement 

Program (HSIP)

* Congestion 

Mitigation and Air 

Quality 

Improvement 

Program (CMAQ)

* Charging and 

Fueling 

Infrastructure 

Discretionary 

Grant Program 

(CFI Program)

* Territorial and 

Puerto Rico 

Highway 

Program

* National 

Highway Freight 

Program (NHFP)

* Rural Surface 

Transportation 

Grant Program

* Carbon 

Reduction 

Program (CRP)

* Promoting 

Resilient 

Operations for 

Transformative, 

Efficient, and 

Cost-Saving 

Transportation 

Picklist N/A
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 137

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

(PROTECT)

* Tribal 

Transportation 

Program (TTP)

* Federal Lands 

Transportation 

Program (FLTP)

* Federal Lands 

Access Program 

(FLAP)

* Rebuilding 

American 

Infrastructure 

with 

Sustainability 

and Equity 

(RAISE) Grant 

Program

* Transportation 

Infrastructure 

Finance and 

Innovation Act 

(TIFIA)

* Urbanized 

Formula Grants

* Fixed Guideway 

Capital 

Investment 

Grants

* Formula Grants 

for Rural Areas

* State of Good 

Repair Grants

* Grants for 

Buses and Bus 

Facilities

* National culvert 

removal, 

replacement, and 

restoration grant 

program (Culvert 

AOP Program)

* Bridge 

Replacement, 

Rehabilitation, 

Preservation, 

Protection, and 

Construction 

Program (Bridge 

Formula Program 

or BFP)

* Metropolitan 

transportation 

planning

* Projects that 

further the 

completion of a 

designated route 

of the 

Appalachian 

Development 

Highway System 

(ADHS)
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 138

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

DOT 

Consultations

Verified Was 

DOT consulted 

prior to using 

SLFRF funds for 

this project

Required for 9.1 

only

Yes/No Picklist N/A

FAIN number(s) 

for associated 

DOT project

Provide the FAIN 

number(s) for 

associated DOT 

project

Required for 9.1 

& 9.3 only

n/a Text 255

State of good 

repair

Demonstrate 

progress in 

achieving a state 

of good repair as 

required by the 

State's asset 

management 

plan under 23 

U.S.C. 119(e)

Required for 9.1, 

9.2 only and 

For States using 

funds for projects 

eligible under title 

23 of the U.S. 

Code or 

otherwise subject 

to the 

requirements of 

title 23 of the 

U.S. Code

Yes/No Picklist N/A

Achievement of 1 

or more 

performance 

targets

Support the 

achievement of 1 

or more 

performance 

targets of the 

State established 

under 23 U.S.C. 

150

Required for 9.1, 

9.2 only and 

For States using 

funds for projects 

eligible under title 

23 of the U.S. 

Code or 

otherwise subject 

to the 

requirements of 

title 23 of the 

U.S. Code

Yes/No Picklist N/A

Limitation on 

Operating 

Expenses 

Attestation

The SLFRF 

funds associated 

with this project 

are not being 

used for 

operating 

expenses.

Required for 9.1. 

and only for 

Urbanized 

Formula Grants, 

Fixed Guideway 

Capital 

Investment 

Grants, Formula 

Grants for Rural 

Areas, State of 

Good Repair 

Grants, or Grants 

for Buses and 

Bus Facilities

Yes/No Picklist N/A

Surface 

Transportation 

Projects Not 

Receiving 

Funding from 

DOT 

(Streamlined 

Framework)

Surface 

Transportation 

Projects Not 

Receiving 

Funding from 

DOT 

(Streamlined 

Framework)

Required for 9.2 

only

*Highway, bridge, 

or other road 

projects eligible 

under title 23 of 

the U.S. Code 

* Public 

transportation 

projects eligible 

under chapter 53 

of title 49, U.S.C.

* Passenger and 

freight rail 

transportation 

projects

* Port 

infrastructure 

investments 

Picklist N/A
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 139

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

(including inland 

port infrastructure 

and land ports of 

entry)

* The surface 

transportation 

components of 

an airport project 

eligible for 

assistance under 

part B of subtitle 

VII of title 49, 

U.S.C.

* Intermodal 

projects

* Projects to 

replace or 

rehabilitate a 

culvert or prevent 

stormwater runoff 

for the purpose 

of improving 

habitat for 

aquatic species 

while advancing 

the goals of the 

RAISE program

* Projects 

investing in 

surface 

transportation 

facilities that are 

located on Tribal 

land and for 

which title or 

maintenance 

responsibility is 

vested in the 

Federal 

Government

* Public road and 

non-motorized 

projects that are 

not otherwise 

eligible under title 

23, United States 

Code

* Transit-oriented 

development 

projects

* Mobility ondemand projects 

that expand 

access and 

reduce 

transportation 

cost burden

* Planning 

projects

Environmental 

Impact 

Attestation

The entire project 

scope is limited 

to the set of 

actions or 

activities 

Required for 9.2 

only

Yes/No Picklist N/A
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 140

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

identified by DOT 

as meeting the 

criteria for 

categorical 

exclusion as 

listed under 23 

CFR 

771.116(c)(1)-

(22), 

771.117(c)(1)-

(30), and 

771.118(c)(1)-

(16). These 

actions do not 

involve unusual 

circumstances, 

as described in 

23 CFR 

771.116(b), 

771.117(b), and 

771.118(b).

Requirements 

Attestation

The project 

satisfies the 

requirements of 

titles 23, 40, and 

49 of the U.S. 

Code that apply 

to this project 

and the 

associated DOT 

implementing 

regulations.

Required for 9.2 

only

Yes/No Picklist N/A

Non-federal 

share 

requirements for 

a Surface 

Transportation 

project or 

repaying a TIFIA 

loan

Non-federal 

share 

requirements for 

a Surface 

Transportation 

project or 

repaying a TIFIA 

loan

Required for 9.3 

only

* INFRA Grants

* Fixed Guideway 

Capital 

Investment 

Grants

* Mega Grants

* Projects eligible 

for credit 

assistance under 

the TIFIA 

program

* Repayment of 

TIFIA loan

Picklist N/A

EC 10.1 – 10.25

There is additional programmatic data required for EC 10.1-10.25 that can be provided via 

manual entry.

• EC 10.1 Acquisition of real property

• EC 10.2 Acquisition, construction, reconstruction, or installation of public works, sites, or 

other public purposes

• EC 10.3 Code enforcement in deteriorated or deteriorating areas

• EC 10.4 Clearance, demolition, removal, reconstruction, and rehabilitation

• EC 10.5 Removal of barriers restricting mobility and accessibility of elderly and 

handicapped persons
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 141

• EC 10.6 Payments to housing owners for losses of rental income for holding units for 

relocation of displaced persons

• EC 10.7 Disposition of real property

• EC 10.8 Provision of public services

• EC 10.9 Payment of non-federal match or cost-share requirements of a federal financial 

assistance program in support of activities that would be eligible under CDBG or ICDBG

• EC 10.10 Relocation payments and assistance for displaced individuals, families, 

businesses, organizations, and farm operations

• EC 10.11 Community development plan or policy-planning-management capacity 

development

• EC 10.12 Payment of reasonable administrative costs for establishing and administering 

federally approved enterprise zones, administering the HOME program, or planning and 

executing community development and housing activities

• EC 10.13 Provision of assistance for activities carried out by public or private nonprofit 

entities

• EC 10.14 Assistance to neighborhood-based nonprofit organizations and local 

development corporations and nonprofits serving the development needs of the 

communities in nonentitlement areas

• EC 10.15 Development of energy use strategies

• EC 10.16 Assistance to private, for-profit entities to carry out economic development 

projects

• EC 10.17 Rehabilitation of Development Housing

• EC 10.18 Technical assistance to public or nonprofit entities to increase their capacity to 

carry out neighborhood revitalization or economic development activities

• EC 10.19 Housing services

• EC 10.20 Assistance to institutions of higher education

• EC 10.21 Assistance to public and private organizations, agencies, and other entities to 

facilitate economic development

• EC 10.22 Activities necessary to make essential repairs and to pay operating expenses 

to maintain habitability of housing units acquired through tax foreclosure proceedings

• EC 10.23 Direct assistance to facilitate and expand homeownership

• EC 10.24 Construction or improvement of tornado-safe-shelters and assistance to 

nonprofit and for-profit entities for such construction or improvement

• EC10.25 Lead-based paint hazard evaluation and reduction

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

Environmental 

Review Type

Indicate the type 

of environmental 

review required 

by the project

Required o Exempt Activity 

(per 24 CFR 

58.34(a))

o Categorically 

Excluded and not 

subject to 24 

CFR 58.5 (per 24 

CFR 58.35(b)) 

with no 

extraordinary 

circumstances 

(per 24 CFR 

58.35(c)) 

Picklist N/A
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 142

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

o Other -

Treasury will 

provide 

additional 

guidance on 

project 

certification and 

approval 

requirements and 

instructions for 

how to provide 

associated 

environmental 

information in a 

future reporting 

period.

Supplement, Not 

Supplant 

Attestation

The SLFRF 

funds used for 

this project are 

supplementing 

not supplanting 

other federal, 

state, territorial, 

Tribal, and local 

government 

funds (as 

applicable) 

otherwise 

available for such 

uses.

Required Yes/No Picklist N/A

Requirements 

Attestation

The project 

satisfies the 

requirements of 

title I of the 

Housing and 

Community 

Development Act 

of 1974 that 

apply to this 

project and the 

associated HUD 

implementing 

regulations.

Required Yes/No Picklist N/A

Broadband Does this Title I 

project relate to 

broadband 

infrastructure?

Required Yes/No Picklist N/A

CDBG National

Objectives

Designate which 

of the three 

National 

Objectives the 

project aligns to:

Required for nonTribal 

Governments

* Benefit lowand moderateincome persons

* Prevent of 

eliminate slums 

or blight

* Meet other 

particularly 

urgent 

community 

development 

needs

Picklist N/A

Labor Standards 

Attestation

All labor 

standards 

requirements 

applicable under 

this eligible use 

Required for nonTribal 

Governments

Yes/No Picklist N/A
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 143

Defined Term Definition Required or 

Optional

List Values Data Type Max 

Length

category have 

been satisfied by 

the recipient.

Low and 

moderate income

Are you 

satisfying the 

definition of “low 

and moderate 

income” for the 

primary objective 

requirement 

based on project 

beneficiaries 

receiving or 

being eligible to 

receive needsbased services 

provided by the 

Tribe, instead of 

relying on 

Census data? 

Needs-based 

services are 

defined as 

services 

administered by 

the Tribal 

government on 

the basis of an 

individual’s 

income.

Required for 

Tribal only

Yes/No Picklist N/A

Needs-based 

services

The project 

beneficiaries are 

receiving or are 

eligible to receive 

needs-based 

services provided 

by the Tribal 

government.

Required for 

Tribal only if yes 

to ”low and 

moderate 

income”

Yes/No Picklist N/A
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 144

Appendix E - Expenditure Categories

Treasury’s final rule provides greater flexibility and simplicity for recipients to fight the pandemic 

and support families and businesses struggling with its impacts, maintain vital services amid 

revenue shortfalls, and build a strong, resilient, and equitable recovery. As such, recipients 

started to report on a broader set of eligible uses and associated Expenditure Categories (EC), 

starting with the April 2022 Project and Expenditure Report. The table below includes the new 

Expenditure Categories, as well as a reference to previous Expenditure Categories used for 

reporting under the interim final rule. 

The Expenditure Categories (EC) listed below must be used to categorize each project. The term 

“Expenditure Category” refers to the detailed level (e.g., 1.1 COVID-19 Vaccination). When 

referred to as a category (e.g., EC 1) it includes all Expenditure Categories within that level. 

*Denotes areas where recipients must identify the amount of the total funds that are allocated to 

evidence-based interventions (see Use of Evidence section above for details). Please note the 

evidence-based questions are only applicable to States, U.S. Territories, and metropolitan cities 

and counties with population over 250,000. 

^Denotes areas where recipients must report on whether projects are primarily serving 

disproportionately impacted communities (see Project Demographic Distribution section above 

for details)

Expenditure Category EC17F

18 Previous 

EC18F

19

1: Public Health

COVID-19 Mitigation & Prevention

COVID-19 Vaccination^ 1.1 1.1

COVID-19 Testing^ 1.2 1.2

COVID-19 Contact Tracing^ 1.3 1.3

Prevention in Congregate Settings (Nursing Homes, Prisons/Jails, 

Dense Work Sites, Schools, Child care facilities, etc.)*^ 1.4 1.4

Personal Protective Equipment^ 1.5 1.5

Medical Expenses (including Alternative Care Facilities)^ 1.6 1.6

Other COVID-19 Public Health Expenses (including Communications, 

Enforcement, Isolation/Quarantine)^

1.7 1.8

COVID-19 Assistance to Small Businesses^ 1.8 -

COVID 19 Assistance to Non-Profits^ 1.9 -

COVID-19 Aid to Impacted Industries^ 1.10 -

Community Violence Interventions

Community Violence Interventions*^ 1.11 3.16

Behavioral Health

Mental Health Services*^ 1.12 1.10

Substance Use Services*^ 1.13 1.11

Other

Other Public Health Services^ 1.14 1.12

Capital Investments or Physical Plant Changes to Public Facilities that 

respond to the COVID-19 public health emergency - 1.7

18 Under the final rule to be used starting with April 2022 reports

19 Under the interim final rule to be used in Interim Report and January 2022 Project and Expenditure Report
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 145

Expenditure Category EC17F

18 Previous 

EC18F

19

2: Negative Economic Impacts

Assistance to Households

Household Assistance: Food Programs*^ 2.1 2.1

Household Assistance: Rent, Mortgage, and Utility Aid*^ 2.2 2.2

Household Assistance: Cash Transfers*^ 2.3 2.3

Household Assistance: Internet Access Programs*^ 2.4 2.4

Household Assistance: Paid Sick and Medical Leave^ 2.5 -

Household Assistance: Health Insurance*^ 2.6 -

Household Assistance: Services for Un/Unbanked*^ 2.7 -

Household Assistance: Survivor's Benefits^ 2.8 -

Unemployment Benefits or Cash Assistance to Unemployed Workers*^ 2.9 2.6

Assistance to Unemployed or Underemployed Workers (e.g., job 

training, subsidized employment, employment supports or incentives)*^ 2.10 2.7

Healthy Childhood Environments: Child Care*^ 2.11 3.6

Healthy Childhood Environments: Home Visiting*^ 2.12 3.7

Healthy Childhood Environments: Services to Foster Youth or Families 

Involved in Child Welfare System*^ 2.13 3.8

Healthy Childhood Environments: Early Learning*^ 2.14 3.1

Long-term Housing Security: Affordable Housing*^ 2.15 3.10

Long-term Housing Security: Services for Unhoused Persons*^ 2.16 3.11

Housing Support: Housing Vouchers and Relocation Assistance for 

Disproportionately Impacted Communities*^ 2.17 -

Housing Support: Other Housing Assistance*^ 2.18 3.12

Social Determinants of Health: Community Health Workers or Benefits 

Navigators*^ 2.19 3.14

Social Determinants of Health: Lead Remediation*^ 2.20 3.15

Medical Facilities for Disproportionately Impacted Communities^ 2.21 -

Strong Healthy Communities: Neighborhood Features that Promote 

Health and Safety^ 2.22 -

Strong Healthy Communities: Demolition and Rehabilitation of 

Properties^

2.23 -

Addressing Educational Disparities: Aid to High-Poverty Districts^ 2.24 3.2

Addressing Educational Disparities: Academic, Social, and Emotional

Services*^ 2.25 3.3

Addressing Educational Disparities: Mental Health Services*^ 2.26 3.4

Addressing Impacts of Lost Instructional Time^ 2.27 -

Contributions to UI Trust Funds^ 2.28 2.8

Assistance to Small Businesses

Loans or Grants to Mitigate Financial Hardship^ 2.29 2.9

Technical Assistance, Counseling, or Business Planning*^ 2.30

Rehabilitation of Commercial Properties or Other Improvements^ 2.31 -

Business Incubators and Start-Up or Expansion Assistance*^ 2.32

Enhanced Support to Microbusinesses*^ 2.33

Assistance to Non-Profits

Assistance to Impacted Nonprofit Organizations (Impacted or 

Disproportionately Impacted)^

2.34 2.10
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 146

Expenditure Category EC17F

18 Previous 

EC18F

19

Aid to Impacted Industries

Aid to Tourism, Travel, or Hospitality^ 2.35 2.11

Aid to Other Impacted Industries^ 2.36 2.12

Other

Economic Impact Assistance: Other*^ 2.37 2.13

Household Assistance: Eviction Prevention*^ - 2.5

Education Assistance: Other*^ - 3.5

Healthy Childhood Environments: Other*^ - 3.9

Social Determinants of Health: Other*^ - 3.13

3: Public Health-Negative Economic Impact: Public Sector Capacity

General Provisions

Public Sector Workforce: Payroll and Benefits for Public Health, Public 

Safety, or Human Services Workers 3.1 1.9

Public Sector Workforce: Rehiring Public Sector Staff 3.2 2.14

Public Sector Workforce: Other 3.3 -

Public Sector Capacity: Effective Service Delivery 3.4 7.2

Public Sector Capacity: Administrative Needs 3.5 -

4: Premium Pay

Public Sector Employees 4.1 4.1

Private Sector: Grants to Other Employers 4.2 4.2

5: Infrastructure

Water and Sewer

Clean Water: Centralized Wastewater Treatment 5.1 5.1

Clean Water: Centralized Wastewater Collection and Conveyance 5.2 5.2

Clean Water: Decentralized Wastewater 5.3 5.3

Clean Water: Combined Sewer Overflows 5.4 5.4

Clean Water: Other Sewer Infrastructure 5.5 5.5

Clean Water: Stormwater 5.6 5.6

Clean Water: Energy Conservation 5.7 5.7

Clean Water: Water Conservation 5.8 5.8

Clean Water: Nonpoint Source 5.9 5.9

Drinking water: Treatment 5.10 5.10

Drinking water: Transmission & Distribution 5.11 5.11

Drinking water: Lead Remediation, including in Schools and Daycares 5.12 5.12

Drinking water: Source 5.13 5.13

Drinking water: Storage 5.14 5.14

Drinking water: Other water infrastructure 5.15 5.15

Water and Sewer: Private Wells 5.16 -

Water and Sewer: IIJA Bureau of Reclamation Match 5.17 -

Water and Sewer: Other 5.18 -

Broadband

Broadband: “Last Mile” projects 5.19 5.16

Broadband: IIJA Match 5.20 -

Broadband: Other projects 5.21 5.17

6: Revenue Replacement

Provision of Government Services 6.1 6.1
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 147

Expenditure Category EC17F

18 Previous 

EC18F

19

Non-federal Match for Other Federal Programs 6.2 -

7: Administrative

Administrative Expenses 7.1 7.1

Transfers to Other Units of Government 7.2 7.3

Transfers to Non-entitlement Units (States and territories only) - 7.4

8: Natural Disasters

Temporary Emergency Housing - 8.1

Food Assistance - 8.2

Financial Assistance for Lost Wages - 8.3

Other Immediate Needs: Emergency Protective Measures - 8.4

Other Immediate Needs: Debris Removal - 8.5

Other Immediate Needs: Public Infrastructure Repair - 8.6

Other Immediate Needs: Home Repairs for Uninhabitable Primary Residences - 8.7

Other Immediate Needs: Cash Assistance for Uninsured or Uninsured 

Expenses - 8.8

Other Immediate Needs: Cash Assistance for Low Income Households - 8.9

Other Immediate Needs: Increased Operational and Payroll Costs - 8.10

Other Emergency Relief: natural Disaster that has Occurred/Expected to Occur 

Imminently - 8.11

Mitigation - 8.12

Other Emergency Relief: Natural Disaster that is Threatened to Occur in the 

Future - 8.13

9: Surface Transportation

Surface Transportation Projects Receiving Funding from DOT - 9.1

Surface Transportation Projects Not Receiving Funding from DOT (streamlined 

framework) - 9.2

Non-federal share requirements for a Surface Transportation Project or repaying 

a TIFIA loan - 9.3

10: Title I Projects

Acquisition of real property - 10.1

Acquisition, construction, reconstruction, or installation of public works, sites, or 

other public purposes - 10.2

Code enforcement in deteriorated or deteriorating areas - 10.3

Clearance, demolition, removal, reconstruction, and rehabilitation - 10.4

Removal of barriers restricting mobility and accessibility of elderly and 

handicapped persons - 10.5

Payments to housing owners for losses of rental income for holding units for 

relocation of displaced persons - 10.6

Disposition of real property - 10.7

Provision of public services - 10.8

Payment of non-federal match or cost-share requirements of a federal financial 

assistance program in support of activities that would be eligible under CDBG or 

ICDBG - 10.9

Relocation payments and assistance for displaced individuals, families, 

businesses, organizations, and farm operations - 10.10

Community development plan or policy-planning-management capacity 

development - 10.11
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 148

Expenditure Category EC17F

18 Previous 

EC18F

19

Payment of reasonable administrative costs for establishing and administering 

federally approved enterprise zones, administering the HOME program, or 

planning and executing community development and housing activities - 10.12

Provision of assistance for activities carried out by public or private nonprofit 

entities - 10.13

Assistance to neighborhood-based nonprofit organizations and local 

development corporations and nonprofits serving the development needs of the 

communities in nonentitlement areas - 10.14

Development of energy use strategies - 10.15

Assistance to private, for-profit entities to carry out economic development 

projects - 10.16

Rehabilitation of Development Housing - 10.17

Technical assistance to public or nonprofit entities to increase their capacity to 

carry out neighborhood revitalization or economic development activities - 10.18

Housing services - 10.19

Assistance to institutions of higher education - 10.20

Assistance to public and private organizations, agencies, and other entities to 

facilitate economic development - 10.21

Activities necessary to make essential repairs and to pay operating expenses to 

maintain habitability of housing units acquired through tax foreclosure 

proceedings - 10.22

Direct assistance to facilitate and expand homeownership - 10.23

Construction or improvement of tornado-safe-shelters and assistance to 

nonprofit and for-profit entities for such construction or improvement - 10.24

Lead-based paint hazard evaluation and reduction - 10.25

Treasury has prepared the additional guidance below to support recipients in implementing the 

new expenditure categories. This table includes only those previous expenditure categories that 

are changing under the new structure, aligned with the final rule.

January 2022 Expenditure Categories April 2022 Guidance

1: Public Health

1.7 Capital Investments or Physical Plant Changes 

to Public Facilities that respond to the COVID19 public health emergency

EC removed, capital expenditures can be 

designated in any relevant PH-NEI EC 

(e.g., new hospital wing would be tracked 

under EC 1.4)

1.8 Other COVID-19 Public Health Expenses 

(including Communications, Enforcement, 

Isolation/Quarantine)

EC is 1.7

1.9 Payroll Costs for Public Health, Safety, and 

Other Public Sector Staff Responding to 

COVID-19

EC is 3.1

1.10 Mental Health Services* EC is 1.12

1.11 Substance Use Services* EC is 1.13

1.12 Other Public Health Services EC is 1.14

2: Negative Economic Impacts

2.5 Household Assistance: Eviction Prevention EC is now included as part of 2.2

2.6 Unemployment Benefits or Cash Assistance to 

Unemployed Workers*

EC is 2.9
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 149

January 2022 Expenditure Categories April 2022 Guidance

2.7 Job Training Assistance (e.g., Sectoral jobtraining, Subsidized Employment, Employment 

Supports or Incentives)*^

EC is 2.10

2.8 Contributions to UI Trust Funds EC is 2.28

2.9 Small Business Economic Assistance 

(General)*^

If public-health related (e.g., providing 

rapid tests for small businesses), EC is 

1.8; if related to negative economic 

impact eligible use (e.g., grants, technical 

assistance, rehabilitation, incubators, or 

microbusinesses), EC is 2.29-2.33

2.10 Aid to Nonprofit Organizations* If public-health related (e.g., providing 

rapid tests for non-profits), EC is 1.9; if 

related to negative economic impact (e.g., 

grants to stabilize non-profit budget), EC 

is 2.34

2.11 Aid to Tourism, Travel, or Hospitality EC is 2.35

2.12 Aid to Other Impacted Industries EC is 2.36

2.13 Other Economic Support*^ EC is 2.37, re-named Other Economic 

Impact 

2.14 Rehiring Public Sector Staff EC is 3.2

3: Services to Disproportionately Impacted Communities

3.1 Education Assistance: Early Learning*^ EC is 2.14

3.2 Education Assistance: Aid to High-Poverty 

Districts ^

EC is 2.24

3.3 Education Assistance: Academic Services*^ EC is 2.25, social and emotional services 

will now be tracked under this EC 

3.4 Education Assistance: Social, Emotional, and 

Mental Health Services*^

EC is 2.26, if social and emotional 

services, EC is 2.25; 

3.5 Education Assistance: Other*^ EC is 2.37, collected under Other 

Economic Impact 

3.6 Healthy Childhood Environments: Child Care*^ EC is 2.11

3.7 Healthy Childhood Environments: Home 

Visiting*^

EC is 2.12

3.8 Healthy Childhood Environments: Services to 

Foster Youth or Families Involved in Child 

Welfare System*^

EC is 2.13

3.9 Healthy Childhood Environments: Other*^ EC is 2.37, collected under Other 

Economic Impact

3.10 Housing Support: Affordable Housing*^ EC is 2.15

3.11 Housing Support: Services for Unhoused 

Persons*^

EC is 2.16

3.12 Housing Support: Other Housing Assistance*^ EC is 2.18

3.13 Social Determinants of Health: Other*^ EC is 2.37, collected under Other 

Economic Impact

3.14 Social Determinants of Health: Community 

Health Workers or Benefits Navigators*^

EC is 2.19
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 150

January 2022 Expenditure Categories April 2022 Guidance

3.15 Social Determinants of Health: Lead 

Remediation^

EC is 2.20

3.16 Social Determinants of Health: Community 

Violence Interventions*^

EC is 1.11

5: Infrastructure 

5.16 Broadband: “Last Mile” projects EC is 5.19

5.17 Broadband: Other projects EC is 5.20

7: Administrative 

7.2 Evaluation and Data Analysis EC is 3.4 and has been renamed 

Effective Service Delivery 

7.3 Transfers to Other Units of Government EC is 7.2 

7.4 Transfers to Non-entitlement Units (States and 

territories only)

To be separately reported as part of 

NEU/Non-UGLG module. Refer to Part 2 

Section D.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 151

Appendix F – List of Sectors

When entering information for project subawards, selection of a Primary Sector is required for 

subawards tied to projects in Expenditure Categories:

• 1.10 Public Health: COVID-19 Aid to Impacted Industries

• 2.35 Negative Economic Impacts: Aid to Tourism Travel or Hospitality

• 2.36 Negative Economic Impacts: Aid to Other Impacted Industries

• 4.1 Premium Pay: Public Sector Employees

• 4.2 Premium Pay: Private Sector: Grants to other employers 

A primary sector is defined as the sector targeted by the work performed under the sub-award. 

It is not required for other expenditure categories. The table below lists primary sectors available 

in the system for selection. If the primary sector is not listed, select “Other” and clarify in the 

manual entry box.

Sectors Designated as Essential Critical Infrastructure Sectors

Any work performed by an employee of a State, local, or Tribal government

Behavioral health work

Biomedical Research

Dental care work

Educational work, school nutrition work, and other work required to operate a school facility

Elections work

Emergency response

Family or childcare

Grocery stores, restaurants, food production, and food delivery

Health care

Home- and community-based health care or assistance with activities of daily living

Laundry work

Maintenance work

Medical testing and diagnostics

Pharmacy

Public health work

Sanitation, disinfection, and cleaning work

Social services work

Solid waste or hazardous materials management, response, and cleanup work

Transportation and warehousing

Vital services to Tribes

Work at hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment 

Work in a mortuary

Work in critical clinical research, development, and testing necessary for COVID-19 response

Work requiring physical interaction with patients

Other
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 152

Appendix G – Project Demographic Distribution Information

For ECs 1.1 – 2.37 applicable to Public Health and Negative Economic Impacts, recipients must 

report whether projects are targeted to impacted and disproportionately impacted communities. 

Recipients will be asked to respond to the following: 

a. What Impacted and/or Disproportionally Impacted population does this project primarily 

serve? Please select the population primarily served.

b. If this project primarily serves more than one Impacted and/or Disproportionately Impacted 

population, please select up to two additional populations served. 

For this question the following options are available.

Impacted Disproportionately Impacted

Public Health • General Public

Assistance to 

Households

• Low- or-moderate income households or 

communities19F

20

• Households that experienced 

unemployment

• Households that experienced increased 

food or housing insecurity

• Households that qualify for certain

federal programs20F

21

• For services to address lost instructional 

time in K-12 schools: any students that 

lost access to in-person instruction for a 

significant period of time

• Other households or populations that 

experienced a negative economic 

• Low-income households and 

communities21F

22

• Households and populations residing in 

Qualified Census Tracts

• Households that qualify for certain 

federal benefits2F

23

• Households receiving services provided 

by Tribal governments

• Households residing in the U.S. 

territories or receiving services from 

these governments

• For services to address educational

disparities, Title I eligible schools23F

24

20 Low or moderate-income households and communities are those with (i) income at or below 300 

percent of the Federal Poverty Guidelines for the size of the household based on the most recently 

published poverty guidelines by the Department of Health and Human Services (HHS) or (ii) income at or 

below 65 percent of the Area Median Income for the county and size of household based on the most 

recently published data by the Department of Housing and Urban Development (HUD).

21 For Impacted households, these programs are Children’s Health Insurance Program (“CHIP”); 

Childcare Subsidies through the Child Care and Development Fund (“CCDF”) Program; Medicaid; 

National Housing Trust Fund (“HTF”), for affordable housing programs only; Home Investment 

Partnerships Program (“HOME”), for affordable housing programs only.

22 Low-income households and communities are those with (i) income at or below 185 percent of the 

Federal Poverty Guidelines for the size of the household based on the most recently published poverty 

guidelines by HHS or (ii) income at or below 40 percent of Area Median Income for its county and size of 

household based on the most recently published data by HUD.

23 For Disproportionately Impacted households, these programs are Temporary Assistance for Needy 

Families (“TANF”), Supplemental Nutrition Assistance Program (“SNAP”), Free- and Reduced-Price 

Lunch (“NSLP”) and/or School Breakfast (“SBP”) programs, Medicare Part D Low-Income Subsidies, 

Supplemental Security Income (“SSI”), Head Start, Special Supplemental Nutrition Program for Women, 

Infants, and Children (“WIC”), Section 8 Vouchers, Low-Income Home Energy Assistance Program 

(“LIHEAP”), and Pell Grants.

24 For educational services and other efforts to address educational disparities, Treasury will recognize 

Title I eligible schools as disproportionately impacted and responsive services that support the school 

generally or support the whole school service as eligible. “Title I eligible schools” means schools eligible 

to receive services under section 1113 of Title I, Part A of the Elementary and Secondary Education Act 

of 1965, as amended (20 U.S.C. 6313), including schools served under section 1113(b)(1)(C) of that Act.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 153

Impacted Disproportionately Impacted

impact of the pandemic other than those 

listed above (please specify)

• Other households or populations

that experienced a disproportionate

negative economic impact of the

pandemic other than those listed

 above (please specify)

Assistance to 

Small 

Businesses

• Small businesses that experienced a 

negative economic impact of the 

pandemic

• Classes of small businesses designated 

as negatively economically impacted by 

the pandemic (please specify)

• Small businesses operating in Qualified 

Census Tracts

• Small businesses operated by Tribal 

governments or on Tribal lands

• Small businesses operating in the U.S. 

territories

• Other small businesses

disproportionately impacted by the

pandemic (please specify)

Assistance to 

Non-Profits

• Non-Profits that experienced a negative 

economic impact of the pandemic 

• Classes of non-profits designated as

negatively economically impacted by the 

pandemic (please specify)

• Non-profits operating in Qualified 

Census Tracts

• Non-profits operated by Tribal 

governments or on Tribal lands

• Non-profits operating in the U.S. 

territories

• Other non-profits disproportionately

impacted by the pandemic (please 

specify)

Aid to Impacted 

Industries

• Travel, tourism, or hospitality sectors 

(including Tribal development districts)

• Industry outside the travel, tourism, or 

hospitality sectors that experienced a 

negative economic impact of the 

pandemic (please specify)

N/A

The following table lists the options for indicating impacted and disproportionally impacted 

populations and shows how these selections will appear as a picklist in the portal and in the bulk 

templates.

Impacted Population As Shown in Portal and Bulk Template

Impacted General Public 1 Imp General Public

Impacted Low or moderate income households or populations 2 Imp Low or moderate income HHs or 

populations

Impacted Households that experienced unemployment 3 Imp HHs that experienced unemployment

Impacted Households that experienced increased food or 

housing insecurity

4 Imp HHs that experienced increased food or 

housing insecurity

Impacted Households that qualify for certain federal programs 5 Imp HHs that qualify for certain federal 

programs

Impacted For services to address lost instructional time in K-12 

schools any students that lost access to in-person instruction for 

a significant period of time

6 Imp For services to address lost instructional 

time in K-12 schools

Impacted Other households or populations that experienced a 

negative economic impact of the pandemic other than those 

listed above (please specify)

7 Imp Other HHs or populations that 

experienced a negative economic specify

Impacted Small businesses that experienced a negative 

economic impact of the pandemic 

8 Imp SBs that experienced a negative 

economic impact 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 154

Impacted Population As Shown in Portal and Bulk Template

Impacted Classes of small businesses designated as negatively 

economically impacted by the pandemic (please specify)

9 Imp Classes of SBs designated as negatively 

economically impacted 

Impacted Non-Profits that experienced a negative economic 

impact of the pandemic 

10 Imp NPs that experienced a negative 

economic impact 

Impacted Classes of non-profits designated as negatively 

economically impacted by the pandemic (please specify)

11 Imp Classes of NPs designated as 

negatively economically impacted specify s

Impacted Travel tourism or hospitality sectors (including Tribal 

development districts)

12 Imp Travel tourism or hospitality sectors

Impacted Industry outside the travel tourism or hospitality 

sectors that experienced a negative economic impact of the 

pandemic (please specify)

13 Imp Industry outside the travel tourism or 

hospitality sectors specify

Disproportionately Impacted Population As Shown in Portal and Bulk Template

Disproportionately Impacted Low income households and 

populations

14 Dis Imp Low income HHs and populations

Disproportionately Impacted Households and populations 

residing in Qualified Census Tracts

15 Dis Imp HHs and populations residing in 

Qualified Census Tracts

Disproportionately Impacted Households that qualify for certain 

federal programs

16 Dis Imp HHs that qualify for certain federal 

programs

Disproportionately Impacted Households receiving services 

provided by Tribal governments

17 Dis Imp HHs receiving services provided by 

Tribal governments

Disproportionately Impacted Households residing in the U.S. 

territories or receiving services from these governments

18 Dis Imp HHs residing in the U.S. territories 

or receiving services

Disproportionately Impacted For services to address educational 

disparities, Title I eligible schools

19 Dis Imp For services to address educational 

disparities Title I eligible

Disproportionately Impacted Other households or populations 

that experienced a disproportionate negative economic impact of 

the pandemic other than those listed above (please specify)

20 Dis Imp Other HHs or populations that 

experienced a disproportionate specify 

Disproportionately Impacted Small businesses operating in 

Qualified Census Tracts

21 Dis Imp SBs operating in Qualified Census 

Tracts

Disproportionately Impacted Small businesses operated by 

Tribal governments or on Tribal lands

22 Dis Imp SBs operated by Tribal 

governments or on Tribal lands

Disproportionately Impacted Small businesses operating in the 

U.S. territories

23 Dis Imp SBs operating in the U.S. territories

Disproportionately Impacted Other small businesses 

disproportionately impacted by the pandemic (please specify)

24 Dis Imp Other SBs Dis Imp by the 

pandemic specify

Disproportionately Impacted Non-profits operating in Qualified 

Census Tracts

25 Dis Imp NPs operating in Qualified Census 

Tracts

Disproportionately Impacted Non-profits operated by Tribal 

governments or on Tribal lands

26 Dis Imp NPs operated by Tribal 

governments or on Tribal lands

Disproportionately Impacted Non-profits operating in the U.S. 

territories

27 Dis Imp NPs operating in the U.S. territories

Disproportionately Impacted Other non-profits disproportionately 

impacted by the pandemic (please specify)

28 Dis Imp Other NPs Dis Imp by the 

pandemic specify
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 155

Appendix H – Capital Expenditures for Non-Infrastructure Projects

For ECs 1, 2, 3 and 8applicable to Public Health and Negative Economic Impacts, recipients must 

report the capital expenditure type for those projects obligating $10 million or more in funds to the 

capital expenditure portion of the project. Picklist items are listed below. The underlined portion 

of each item will be the portion selectable in the portal and the bulk upload template.

FIELD: Type of capital expenditure, based on the following enumerated uses: 

▪ Acquisition of equipment for COVID-19 prevention and treatment, including ventilators, 

ambulances, and other medical or emergency services equipment

▪ Adaptations to congregate living facilities, including skilled nursing facilities, other longterm care facilities, incarceration settings, homeless shelters, residential foster care 

facilities, residential behavioral health treatment, and other group living facilities, as well as 

public facilities and schools (excluding construction of new facilities for the purpose of 

mitigating spread of COVID-19 in the facility)

▪ Affordable housing, supportive housing, or recovery housing development 

▪ Behavioral health facilities and equipment (e.g., inpatient or outpatient mental health or 

substance use treatment facilities, crisis centers, diversion centers)

▪ Childcare, daycare, and early learning facilities

▪ COVID-19 testing sites and laboratories, and acquisition of related equipment

▪ COVID-19 vaccination sites

▪ Devices and equipment that assist households in accessing the internet (e.g., tablets, 

computers, or routers) 

▪ Emergency operations centers and acquisition of emergency response equipment (e.g., 

emergency response radio systems)

▪ Food banks and other facilities primarily dedicated to addressing food insecurity 

▪ Improvements to existing facilities to remediate lead contaminants (e.g., removal of lead 

paint)

▪ Installation and improvement of ventilation systems in congregate settings, health facilities, 

or other public facilities 

▪ Job and workforce training centers

▪ Medical equipment and facilities designed to address disparities in public health outcomes 

(includes primary care clinics, hospitals, or integrations of health services into other 

settings)

▪ Medical facilities generally dedicated to COVID-19 treatment and mitigation (e.g., 

emergency rooms, intensive care units, telemedicine capabilities for COVID-19 related 

treatment)

▪ Mitigation measures in small businesses, nonprofits, and impacted industries (e.g., 

developing outdoor spaces) 

▪ Parks, green spaces, recreational facilities, sidewalks, pedestrian safety features like 

crosswalks, streetlights, neighborhood cleanup, and other projects to revitalize public 

spaces

▪ Public health data systems, including technology infrastructure

▪ Rehabilitations, renovation, remediation, cleanup, or conversions of vacant or abandoned 

properties 

▪ Schools and other educational facilities or equipment to address educational disparities

▪ Technology and equipment to allow law enforcement to efficiently and effectively respond 

to the rise in gun violence resulting from the pandemic 

▪ Technology and tools to effectively develop, execute, and evaluate government programs
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 156

▪ Technology infrastructure to adapt government operations to the pandemic (e.g., videoconferencing software, improvements to case management systems or data sharing 

resources), reduce government backlogs, or meet increased maintenance needs

▪ Temporary medical facilities and other measures to increase COVID-19 treatment capacity, 

including related construction costs

▪ Transitional shelters (e.g., temporary residences for people experiencing homelessness)

▪ Other (please specify)
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 157

Appendix I – Projects 5.19-5.21 – Broadband Infrastructure Data Template

The downloadable template covers fields related to broadband infrastructure project location. 

Field Name Definition Required /

Optional /

Conditional

List Values Data Type Max Length

Project Name Name of the project Required n/a Text 100

Fabric ID Number Unique location identifier from 

the FCC’s Broadband Data 

fabric

Required n/a Text 20

Location Latitude Latitude data for the location to 

which service is installed

Required n/a Number 20

Location Longitude Longitude data for the location 

to which service is installed

Required n/a Number 20

FCC Issued 

Provider ID #

The FCC-provided ID that will 

align with the entity that files or 

will file Broadband Data 

Collection data

Required n/a Text 20

Technology Type 

at Location

Type of technology at location Required Fiber,

Coaxial Cable,

Fixed Wireless,

Other 

Picklist n/a

If Other, Specify Explanation of Other type of 

technology (Planned)

Conditional n/a Number 20

Location Type Type of location Required Residential;

Business;

Community Anchor 

Institution

Picklist n/a

Housing Units at 

Location

Number of housing units at 

residential locations

Required n/a Number 20

Speed PreInvestmentInternet speed prior to CPF 

investment

Required Below 25/3 Mbps;

25/3 Mbps or greater 

but less than 100/20 

Mbps

Picklist n/a

Maximum 

Download Speed 

Offered at Location 

Post-Investment

Maximum download speed 

offered/advertised at this 

location post CPF investment

Required n/a Text 20

Maximum 

Download Speed 

Delivered at 

Location PostInvestment

Maximum Download Speed 

Delivered at Location PostInvestment

Required n/a Text 20

Maximum Upload 

Speed Offered at 

Location PostInvestment

Maximum upload speed offered 

at location Post Investment

Required n/a Text 20

Maximum Upload 

Speed Delivered at 

Location PostInvestment

Maximum upload speed 

delivered at location postinvestment

Required n/a Text 20

Latency Delivered 

at Location PostInvestment

Latency delivered at location 

post-investment

Required n/a Text 20
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 158

Appendix J – Frequently Asked Questions

1.1. What records must be kept by governments receiving funds?

Financial records and supporting documents related to the award must be retained for a 

period of five years after all funds have been expended or returned to Treasury, 

whichever is later. This includes those which demonstrate the award funds were used 

for eligible purposes in accordance with sections 602(c) and 603(c) of the Social 

Security Act, Treasury’s regulations implementing those sections, and Treasury’s related 

guidance.

1.2. What reporting will be required, and when will the first report be due?24F

25

Recipients are required to submit an interim report, project and expenditure reports, and 

annual Recovery Plan Performance Reports as specified below, regarding their 

utilization of Coronavirus State and Local Fiscal Recovery Funds. 

Interim reports: States (defined to include the District of Columbia), territories, 

metropolitan cities, counties, and Tribal governments were required to submit one 

interim report. The interim report was required to include a recipient’s expenditures by 

category at the summary level and for states, information related to distributions to nonentitlement units of local government were also required to be included in the interim 

report. The interim report covered activity from the date of award to July 31, 2021 and 

was due to Treasury by August 31, 2021 or 60 days after receiving funding if funding 

was received by October 15, 2021. Non-entitlement units of local government were not 

required to submit an interim report.

Project and Expenditure reports: State (defined to include the District of Columbia), 

territorial, metropolitan city, county, and Tribal governments are required to submit 

project and expenditure reports. This report includes financial data, information on 

contracts and subawards greater than or equal to $50,000, types of projects funded, and 

other information regarding a recipient’s utilization of award funds. 

Reports are required quarterly for the following recipients:

• States and U.S. territories

• Tribal governments that are allocated more than $30 million in SLFRF funding

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

• Metropolitan cities and counties with a population below 250,000 that were 

allocated more than $10 million in SLFRF funding and NEUs that are allocated 

more than $10 million in SLFRF funding

The initial project and expenditure report for quarterly recipients was due January 31, 

2022 and covered the period of March 3, 2021 to December 31, 2021. The subsequent 

quarterly reports will cover one calendar quarter and must be submitted to Treasury by 

the last day of the month that follows the end of each calendar quarter. 

Reports are required annually for the following recipients:

• Tribal governments that are allocated less than $30 million in SLFRF funding

25 This question was updated on November 15, 2021
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 159

• Metropolitan cities and counties with a population below 250,000 that are 

allocated less than $10 million in SLFRF funding and NEUs that are allocated 

less than $10 million in SLFRF funding

The initial project and expenditure report for annual filers was due April 30, 2022 and 

covered the period of March 3, 2021 to March 31, 2022. The subsequent annual reports 

must be submitted to Treasury by April 30 each year.

The reports will include the same general data as those submitted by recipients of the 

Coronavirus Relief Fund, with some modifications to expenditure categories and the 

addition of data elements related to specific eligible uses. 

Recovery Plan Performance Reports: States (defined to include the District of 

Columbia), territories, and metropolitan cities and counties with a population that 

exceeds 250,000 residents are also required to submit an annual Recovery Plan 

Performance Report to Treasury. This report will include descriptions of the projects 

funded and information on the performance indicators and objectives of each award, 

helping local residents understand how their governments are using the substantial 

resources provided by the SLFRF program. The initial Recovery Plan Performance 

Report covered activity from date of award to July 31, 2021 and was due to Treasury by 

August 31, 2021 or 60 days after receiving funding. Thereafter, the Recovery Plan 

Performance Reports will cover a 12-month period and recipients are required to submit 

the report to Treasury within 30 days after the end of the 12-month period. The second 

Recovery Plan Performance Report will cover the period from July 1, 2021 to June 30, 

2022 and must be submitted to Treasury by July 31, 2022. Each annual Recovery Plan 

Performance Report must be posted on the public-facing website of the recipient. Local 

governments with fewer than 250,000 residents, Tribal governments, and nonentitlement units of local government are not required to develop a Recovery Plan 

Performance Report. 

Please see the Compliance and Reporting Guidance for more information.

1.3. Once a recipient has identified a reduction in revenue, how will Treasury track use 

of funds for the provision of government services? 

The ARPA establishes four categories of eligible uses and further restrictions on the use 

of funds to ensure that Fiscal Recovery Funds are used within the four eligible use 

categories. The final rule implements these restrictions, including the scope of the 

eligible use categories and further restrictions on states or territories using SLFRF funds 

to offset a reduction in a recipient’s net tax revenue resulting from changes in state or 

territory law and deposits into pension funds for recipients other than Tribal 

governments.

Consistent with the broad latitude provided to recipients to use funds for government 

services to the extent of the reduction in revenue due to the pandemic, recipients will be 

required to submit a description of services provided. These services can include a 

broad range of services but may not be used directly for pension deposits (except for 

Tribal governments), contributions to reserve funds, or debt service. Recipients may use 

sources of funding other than Fiscal Recovery Funds to make deposits to pension funds, 

contribute to reserve funds, and pay debt service, including during the period of 

performance for the Fiscal Recovery Fund award.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 160

For recipients using Fiscal Recovery Funds to provide government services to the extent 

of reduction in revenue due to the pandemic, the description of government services 

reported to Treasury may be narrative or in another form, and recipients are encouraged 

to report based on their existing budget processes and to minimize administrative 

burden. For example, a recipient with $100 in revenue replacement funds available 

could indicate that $50 were used for personnel costs and $50 were used for pay-go 

building of sidewalk infrastructure.

In the Project and Expenditure report, recipients using revenue loss funds for the 

provision of governments services may report projects under Expenditure Category 6.1. 

Recipients using revenue loss funds for non-federal match may report projects under 

Expenditure Category 6.2. Recipients using revenue loss funds for non-federal match 

should include the Program Name and Assistance Listing of the other federal program 

that is being matched in the project description. 

In addition to describing the government services provided to the extent of reduction in 

revenue, all recipients other than Tribal governments will also be required to indicate that 

Fiscal Recovery Funds are not used directly to make a deposit in a pension fund. 

Further, recipients subject to the tax offset provision will be required to provide 

information necessary to implement this provision. Treasury does not anticipate 

requiring other types of reporting or recordkeeping on spending in pensions, debt 

service, or contributions to reserve funds.

These requirements are further detailed in the guidance on reporting requirements for 

the Fiscal Recovery Funds available here.

1.4. What is the Assistance Listing and Catalog of Federal Domestic Assistance

(CFDA) number for the program? 

The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds 

(CSLFRF) was published May 28, 2021 on SAM.gov. This includes the final Assistance 

Listing number for the program, 21.027.

The assistance listing includes helpful information including program purpose, statutory 

authority, eligibility requirements, and compliance requirements for recipients. The 

Assistance Listing number is the unique 5-digit code for each type of federal assistance, 

and can be used to search for program information, including funding opportunities,

spending on usaspending.gov, or audit results through the Federal Audit Clearinghouse. 

To expedite payments and meet statutory timelines, Treasury issued initial payments 

under an existing Assistance Listing number. If you have already received funds or 

captured the initial Assistance Listing number in your records, please update your 

systems and reporting to reflect the final Assistance Listing number 21.027. Recipients 

must use the final Assistance Listing number for all financial accounting, audits, 

subawards, and associated program reporting requirements.

To ensure public trust, Treasury expects all recipients to serve as strong stewards of 

these funds. This includes ensuring funds are used for intended purposes and 

recipients have in place effective financial management, internal controls, and reporting 

for transparency and accountability. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 161

Please see the final rule and the Compliance and Reporting Guidance for more 

information. 

1.5. If a recipient has not received funding as of October 15, 2021 but received funding 

before the end of December 31, 2021, what are the reporting requirements? 

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

determine how to allocate funds in accordance with the interim final rule. As such, 

recipients that have received funding between October 16, 2021 and December 31, 

2021 were not required to submit an Interim Report. 

However, recipients in this circumstance are subject to quarterly reporting (those in 

Reporting Tiers 1, 2, or 3) were required to submit a Project and Expenditure Report by 

January 31, 2022.

Recipients that are not subject to quarterly reporting were required to submit a Project 

and Expenditure Report by April 30, 2022.

Recipients must submit a Recovery Plan (if applicable) within 60 days of receiving 

funding.

1.6. Does the $10 million threshold for metropolitan cities and counties with 

population less than 250,000 and the $30 million threshold for tribes apply to 

funds received or the total allocation? 

The reporting threshold is based on the total allocation expected under the SLFRF 

program, not the funds received by the recipient as of the time of reporting. Recipient 

reporting tiers will be displayed in the reporting portal. If you believe there is an error with 

the reporting tier or application of the $10 million (for metropolitan cities and counties 

with a population below 250,000 residents) or $30 million (for tribes) thresholds, please 

email SLFRF@treasury.gov. 

1.7. How should a recipient report funds if funds were received as multiple entity types 

(e.g., a county and an NEU, or county and a city)? 

When receiving funds as multiple entity types, a recipient’s total SLFRF allocations 

across all sources will be used to identify that recipient’s reporting tier. 

A recipient’s reporting tier is available for review in the Treasury’s Portal and on the 

Treasury website prior to the reporting deadline. If you believe there is an error in your 

reporting tier or allocation amount, please email SLFRF@treasury.gov. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 162

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

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

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

required? 

Beginning in July 2022, Treasury started collecting certain data fields previously 

associated with the Recovery Plan in the Project & Expenditure report. Recipients are 

still required to upload a PDF version of their Recovery Plan and post this version on 

easily discoverable webpage on the public-facing website by July 31. Recipients are 

encouraged to use the suggested template posted in the 

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

template. 

1.9. How should recipients report if the population threshold changes during the 

reporting period? 

The population threshold is determined by Treasury at award date and will not change 

during the reporting period. A recipient’s reporting tier will be available for review in the 

reporting portal.

1.10. How do Recipients identify what Reporting Tier they are in? 

A list of all SLFRF Recipients and their corresponding Reporting Tiers is published on 

the Treasury website www.Treasury.gov/SLFRPReporting

In addition, Recipients will be able to find their Reporting Tier after logging into the 

Treasury Reporting Portal and selecting the Project and Expenditure Report record. The 

Reporting Tier will be displayed as part of the Recipient Profile. 

1.11. Can records be edited or updated after submission? How do I report changes? 

Interim Report: No changes will be allowed after the initial submission. Any updates will 

be captured when the first Project and Expenditure Report is submitted. 

Project and Expenditure Report: Recipients will have an opportunity to reopen and 

provide edits to their submitted Project and Expenditure Reports anytime before the 

reporting deadline. Recipients will then be required to re-certify and submit the report 

again to properly reflect any edits made. After the reporting deadline, unless prompted 

by Treasury staff, recipients will not be able to edit their submitted report. Any changes 

or revisions will need to be reflected in the next Project and Expenditure report. See 

Section V of this User Guide for instructions on how to do that. 

Recovery Plan: Similarly, Recipients will be allowed to reopen and provide an update of 

their submitted Recovery Plan report record anytime before the reporting deadline. They 

should also provide concurrent updates to the publicly posted version.

Recipients will then be required to re-certify and submit the report again to properly 

reflect any edits made. 
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 163

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

in Treasury’s Portal? 

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

recipients should email SLFRF@treasury.gov and provide the necessary edits. 

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

recipients?

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

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

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

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

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

incorporating the data. Treasury’s own reporting may highlight those recipients whose 

reports were not received by the deadline. If there are any changes to the overall 

reporting deadlines, they will be communicated to the relevant impacted recipients. 

1.14. Is there a penalty for not submitting timely reports? 

A record of late reporting could lead to a finding of non-compliance, which could result in 

development of a corrective action plan, or other consequences. 

1.15. What is meant by Date of Award? 

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

1.16. When are recipients subject to the quarterly reporting? 

Recipients are required to provide quarterly reporting if they are in Reporting Tiers 1, 2, 

or 3 (see Section III.b). If applicable, reporting will start in the period funds were received 

and certified and will be required for all quarters thereafter.

Please note, submission of the April 2022 Project and Expenditure report was required 

for all recipients, including those reporting quarterly and annually.

1.17. How should interest or principal received from loans made with SLFRF Funds be 

treated?

The Project and Expenditure Report includes fields for reporting on program income at 

the Project level. Interest received on loans made with SLFRF funds should be tracked 

as program income (See 2 CFR § 200.1 Program income). Any program income that 

comes in by December 31, 2024 can be recycled by the recipients on eligible projects.

Notwithstanding the above, if a recipient uses revenue loss funds to fund a loan, whether 

or not the maturity of the loan is after December 31, 2026, repayments on such loans 

are not subject to program income rules.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 164

1.18. Will there be a way to capture and tally a total award amount that includes

program income for ensuring all funds are spent or that any funds that need to be 

returned are?

Yes, since Program Income is being collected, Treasury will use the information reported

to determine total allowable obligations and expenditures. That information will be made

available in the Treasury portal for Recipients as part of future enhancements. Please

note, interest earned on advances of federal funds is not considered program income

and is not subject to these reporting requirements. (See 2 CFR § 200.1 Program 

income.)

1.19. Are Recipients required to collect a DUNs number for each of their subrecipients?

As of April 2022, the Dun & Bradstreet D‐U‐N‐S number is no longer the official identifier 

for doing business with the U.S. Government. All recipients and each of their 

subrecipients are required to obtain through SAM.gov registration, a Unique Entity 

Identifier (UEI) number.

Note: Entities that are beneficiaries are NOT required to register in SAM.gov and are not 

required to provide a UEI. For beneficiaries that are required to be identified in the 

Project and Expenditure Report, recipients may use the Taxpayer Identification Number 

(TIN). 

1.20. Who are beneficiaries and are recipients required to report for them?

A subrecipient is an entity that receives a subaward to carry out a project funded by 

Fiscal Recovery Funds on behalf of a recipient. Individuals or entities that are direct 

beneficiaries of a project funded by Fiscal Recovery Funds are not considered 

subrecipients. Households, communities, small businesses, nonprofits, and impacted 

industries are all potential beneficiaries of projects carried out with SLFRF funds.

The terms and conditions of Federal awards flow down to subawards to subrecipients, 

requiring subrecipients to comply with all requirements of recipients such as the 

treatment of eligible uses of funds, procurement, and reporting requirements.

Beneficiaries are not subject to the requirements placed on subrecipients in the Uniform 

Guidance, including audit pursuant to the Single Audit Act and 2 CFR Part 200, Subpart 

F or subrecipient reporting requirements.

The distinction between a subrecipient and a beneficiary, therefore, is contingent upon 

the rationale for why a recipient is providing funds to the individual or entity. If the 

recipient is providing funds to the individual or entity for the purpose of carrying out a 

SLFRF program or project on behalf of the recipient, the individual or entity is acting as a 

subrecipient. Acting as a subrecipient, the individual or entity is subject to subrecipient 

monitoring and reporting requirements. Conversely, if the recipient is providing funds to 

the individual or entity for the purpose of directly benefitting the individual or entity as a 

result of experiencing a public health impact or negative economic impact, the individual 

or entity is acting as a beneficiary. Acting as a beneficiary, the individual or entity is not 

subject to subrecipient monitoring and reporting requirements.
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 165

Similar to reporting under the Coronavirus Relief Fund (CRF), information on both 

beneficiaries and subrecipients will be collected in a single form in the Project and 

Expenditure Report. 

1.21. Do recipients who have projects under Expenditure Category 6.1 "Provision of 

Government Services" need to report on Subrecipients, Subawards, and 

Expenditures?

Recipients who have projects categorized under EC 6.1 "Provision of Government 

Services" are not required at this time to report on the subrecipients, subawards, and 

expenditures (for subawards or in aggregate) information. Please see Final Rule FAQ 

13.14 for more information. 

1.22. How should a Recipient report the Subaward's "Place of Performance" address if 

the work was performed over a broad area and no specific address is available?

For the Subaward module, if a specific address is not available for a Subaward, you can 

enter the corresponding Subrecipient's address or the nearest headquarters of your 

jurisdiction in the required address fields.

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

August 31, 2021 deadline or 60 days after receiving funding for the initial 

Recovery Plan? 

No. Funding does not need to be committed or dedicated by the time the initial Recovery 

Plan is submitted. The Recovery Plan should include planned uses of funds and projects 

to the extent known at the time the Recovery Plan is submitted. Updates can be 

provided in subsequent Recovery Plans and Project and Expenditure reports. 

1.24. Will the data recipients submit be made publicly available?

Yes, Treasury will make the data submitted by recipients publicly available. The content 

and timing of release is still under development. Treasury encourages recipients to 

make their data directly available through their own websites. Tier 1 recipients, States,

territories, and metropolitan cities and counties with a population greater than 250,000,

are reminded that they need to post the Recovery Plan on their public website by the 

date the report is transmitted to Treasury. 

1.25. What reporting is required if no SLFRF funding was used for the activities covered 

by the Required Performance Indicators noted in Part 2 C.2. of the Reporting 

Guidance related to the Recovery Plan? 

A recipient only needs to report on mandatory performance indicators if funds were used 

for that purpose / Expenditure Category.

Revision Log

Version Date Published Summary of changes

1.0 January 7, 2022 Initial publication

1.1 January 24, 2022 • Added language around use of “No Projects Available”
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 166

• Updated language around bulk uploads, including edits to 

Appendix B 

2.0 April 1, 2022 • Updated to reflect changes to the final rule

3.0 July 1, 2022 • Updated to reflect changes to tax offset provisions, 

changes to capital expenditure reporting, and additions to

broadband fields

3.1 July 8, 2022 • Updated to reflect changes to broadband section

3.2 July 18, 2022 • Updated Appendix B and D to switch Primary Project 

Demographic Distribution field to “Conditional” in the 

Baseline template

• Updated the EC table for the Baseline template in 

Appendix B

• Updated the Subaward table in Appendix B to show 

“Purpose of Funds” as conditional

• Added additional Primary Sector ECs in Appendix F

4.0 September 30, 2022 • Added language and Appendix I to describe broadband 

location programmatic data

• Included language under tax offset section

5.0 December 29, 2022 • Added “Country” field to 

Subrecipient/Contractor/Beneficiary collection

• Added functionality to delete previously created subaward 

and expenditure records associated to EC 6.1 and 6.2 

projects.

6.0 March 31, 2023 • Added “Entity Type” field to Subaward/Direct Payments 

collection

• Requiring Unique Entity Identifier (UEI) on the 

Subrecipient/Contractor/Beneficiary collection

7.0 June 30, 2023 • Added the requirement for all broadband location to 

included FCC Identifiers

• Added the requirement that all broadband projects will 

need to provide location data files

• Included a new template for the Bulk Upload for all 

broadband projects

8.0 September 30, 2023 • Added three new Expenditure Categories (EC)

• Updated the Unique Entity Identifier (UEI) collection to 

allow for reasoning and timeline for no UEI in the 

Subrecipient/Contractor/Beneficiary collection

• Added a Lock feature to projects in a “Completed” status 

and 100% Obligated and Expended
Coronavirus State and Local Fiscal Recovery Funds:

 Project and Expenditure Report User Guide 167