Coronavirus Capital Projects Fund (CPF)

Annual Report Webinar
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Disclaimer

U.S. Department of the Treasury

The U.S. Department of the Treasury (Treasury) is providing this 

presentation for informational purposes. The overview of the 

reporting requirements provided in this document are non-exhaustive, 

do not describe all terms and conditions associated with the use of 

awards from the Coronavirus Capital Project Fund (CPF), and do not 

describe all requirements that may apply to CPF awards. Any award 

from the CPF will be subject to the terms and conditions of the 

agreement entered into by Treasury and the respective Recipient. 

For official Treasury guidance on CPF, go to: https://home.treasury.gov/system/files/136/CapitalProjects-Fund-Guidance-Tribal-Governments.pdf and the Reporting Guidance can be found at 

https://home.treasury.gov/system/files/136/CPF-Tribal-Reporting-Guidance.pdf. 
Overview of the Coronavirus Capital Projects Fund
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Overview of the Coronavirus Capital Projects Fund (CPF)

Purpose: Provides $10 billion to States, territories, freely associated states, 

and Tribal Governments to carry out critical capital projects that directly 

enable work, education, and health monitoring, including remote options, in 

response to the public health emergency.

Tribal Set Aside and Disbursements

o $100 million Tribal set aside

o Each Tribe receives approximately $167,504

U.S. Department of the Treasury
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Activities Allowed

Capital projects must meet all three criteria below:

1. designed to directly enable work, education, and health monitoring,

2. designed to address a critical need that resulted from or was made 

apparent or exacerbated by the COVID-19 public health emergency, and

3. designed to address a critical need of the community.

Eligible Projects

o Broadband infrastructure projects

o Digital connectivity technology projects

o Multi-purpose community facility projects

o Projects that do not fit the categories above that are designed to jointly 

enable work, education and health monitoring.

U.S. Department of the Treasury
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Activities Unallowed

The following costs are not eligible:

1. Acquisition of spectrum licenses

2. Operating expenses, other than grant administration costs (limited to 

$25,000 or 5% of the grant award, whichever is greater)

3. Short-term operating leases

4. Payment of interest or principal on outstanding debt 

5. Fees or issuance costs associated with the issuance of new debt

6. Satisfaction of any obligation arising under or pursuant to a settlement 

agreement, judgement, consent decree, or judicially confirmed debt 

restricting plan in a judicial, administrative, or regulatory proceeding

7. To support or oppose collective bargaining

U.S. Department of the Treasury
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Cost Principles and Other Compliance Requirements

o All provisions in the OMB Uniform Guidance at 2 C.F.R. Part 200 apply 

to CPF other than provisions Treasury determines are inapplicable and 

subject to any exceptions provided by Treasury (i.e. supplementary 

broadband guidance).

o OMB Guidelines to Agencies on Governmentwide Debarment and 

Suspension (Nonprocurement), 2 C.F.R. Part 180.

o Subrecipients must obtain a UEI number and be registered in SAM.gov.

o Subrecipients receiving award funds from CPF to carry out the projects 

on behalf of the Tribe must also comply with the Uniform Guidance, as 

applicable to subrecipients, and CPF Guidance.

o Ownership of devices and equipment (laptops, computers, tablets, 

routers, etc.) must be maintained by the Tribe or consortium.

U.S. Department of the Treasury
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Cost Principles and Other Compliance Requirements

o Infrastructure projects funded solely with CPF award funds are not 

subject to the Buy America Preference requirements set forth in section 

70914 of the Build America, Buy America Act (BABA) included in the 

Infrastructure Investment and Jobs Act, Pub. L. No. 117-58.

o All funds must be expended by December 31, 2026.

o Required reporting annually. The first report is due on July 31, 2023.

o Administrative costs capped at 5% of the total amount of the award or 

$25,000, whichever is higher.

o CPF may not be used for operating expenditures other than grant 

administration costs.

U.S. Department of the Treasury
General Compliance Information
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Tribal Treasury Compliance Guiding Principles

1. Focused on Recovery

2. Accountability

3. Transparency

4. User Friendly

Oversight

Intentional 

Execution for 

Equitable Recovery 

Across Indian 

Country
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Importance of Compliance Reporting: Single Audit

• A Single Audit is required when a recipient or subrecipient expends 

$750,000 or more in federal awards in their fiscal year.

• Typically, reporting is a testing item in the Single Audit.

• Link to 2023 CPF Compliance Supplement

• Example: CPF Requirements Matrix

*Link to 2022 CPF Compliance Supplement
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Single Audit Note: Consortium

• A consortium is an association of two or more Tribal governments.

• Consortiums may receive funds directly from Treasury or directly 

from the Tribe.

• The distribution of CPF should be included as expenditures in the 

Schedules of Expenditures of Federal Awards (SEFA) of CPF 

recipients.
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Summary of Compliance and Reporting Requirements

Program

OMB 

Uniform 

Guidance

Reporting 

Portal

Reporting 

Frequency

Due Date After 

End of Reporting 

Period

Single 

Audit

Capital Projects 

Fund Yes Login.govOr ID.Me • Annually Last Day of the Month Yes

State and Local 

Fiscal Recovery 

Funds

Yes

Exceptions to 

the Revenue 

Loss Category –

see FAQs for a 

detailed list.

Login.gov

Or ID.Me

• Quarterly – Allocated 

Over $30mm

• Annually in April –

Allocated Under 

$30mm

Last Day of the 

Month

Yes – ACEE 

Option

Coronavirus Relief 

Fund Sections GrantSolutions • Quarterly 10 Days Yes

Homeowner 

Assistance Fund Yes

Login.gov

Or ID.Me

• Quarterly – Received 

at Least $5mm

• Annually in November 

– Received Under 

$5mm

45 Days Yes

Local Assistance 

and Tribal 

Consistency Fund

Sections Login.gov

Or ID.Me • Annually 90 Days Yes

U.S. Department of the Treasury
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Login Method Description

ID.me • A certified digital identity needed to access the portal 

• Instructions available at: 

https://home.treasury.gov/system/files/136/TreasuryPortalRegI

nstructions.pdf

Login.gov • Alternate method to access the portal

• Instructions available at: 

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

• Link to Webinar on Account Creation and Logging in:

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

Logging into the Portal
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Resources

• Capital Projects Fund

o Guidance

o Annual Report User Guide

o Compliance and Reporting Guidance

• State and Local Fiscal Recovery Fund

o Final Rule FAQs

o Project and Expenditure Step-by-Step Guidance

o Compliance and Reporting Guidance

• Local Assistance and Tribal Consistency Fund

o Guidance

o Reporting Guidance

• Homeowner Assistance Fund

o FAQs

o Annual Reporting Guidance

• State Small Business Credit Initiative

o Capital Program Policy Guidelines

o FAQs

• Coronavirus Relief Fund

o Guidance and FAQs

o Closeout Guidance

o GrantSolutions Recorded Training Video

• Logging into the Treasury Portal

o Id.me Step-by-Step Directions

o Login.gov Step-by-Step Directions

• Compliance

o Alternative Compliance Examination 

Engagement Report User Guide

o OMB Uniform Guidance

o 2022 Compliance Supplement
CapitalProjectsFund@treasury.gov