Coronavirus State and Local Fiscal Recovery Funds

Compliance and Reporting Guidance

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December 14, 2023

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Coronavirus State and Local Fiscal Recovery Funds

Compliance and Reporting Guidance

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Coronavirus State and Local Fiscal Recovery Funds

Guidance on Recipient Compliance and Reporting 

Responsibilities

On March 11, 2021, the American Rescue Plan Act was signed into law, and established the 

Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which 

together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. This 

program is intended to provide support to State, territorial, local, and Tribal governments in responding 

to the economic and public health impacts of COVID-19 and in their efforts to contain impacts on their 

communities, residents, and businesses. 

In May 2021, Treasury published the 2021 interim final rule (“2021 IFR”) describing eligible and 

ineligible uses of SLFRF, as well as other program requirements. The initial versions of this 

Compliance and Reporting guidance reflected the 2021 IFR and its eligible use categories. On 

January 6, 2022, the U.S. Department of the Treasury (“Treasury”) adopted the 2022 final rule

implementing the SLFRF program. The 2022 final rule became effective on April 1, 2022. Prior to the 

2022 final rule effective date, the 2021 IFR remained in effect; funds used consistently with the 2021 

IFR while it was in effect were in compliance with the SLFRF program. However, recipients could

choose to take advantage of the 2022 final rule’s flexibilities and simplifications ahead of the effective 

date. Recipients may consult the Statement Regarding Compliance with the Coronavirus State and 

Local Fiscal Recovery Funds Interim Final Rule and Final Rule for more information on compliance 

with the 2021 IFR and the 2022 final rule.

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. 

To support recipients in complying with the 2022 final rule and the 2023 IFR, this reporting guidance 

reflects the 2022 final rule and the 2023 IFR and provides additional detail and clarification for each 

recipient’s compliance and reporting responsibilities under the SLFRF program, and should be read 

in concert with the Award Terms and Conditions, the authorizing statute, the 2022 final rule, the 2023 

IFR, other program guidance including the 2022 Final Rule FAQs, and other regulatory and statutory 

requirements, including regulatory requirements under the Uniform Administrative Requirements, 

Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance” or 2 CRF Part 200),

and 2021 SLFRF Compliance Supplement – Technical Update, 2022 SLFRF Compliance 

Supplement, and 2023 SLFRF Compliance Supplement. Please see the Assistance Listing in 

SAM.gov under assistance listing number (formerly known as the CFDA number) 21.027 for more 

information. 

Please Note: This guidance document applies to the SLFRF program only and does not change or 

impact reporting and compliance requirements for the Coronavirus Relief Fund (“CRF”) established 

by the CARES Act. 

This guidance includes two parts: 

Part 1: General Guidance 

This section provides an orientation to recipients’ compliance responsibilities and Treasury’s 

expectations and recommends best practices where appropriate under the SLFRF program.

A. Key Principles....................................................................................... P. 4
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B. Statutory Eligible Uses............................................................................ P. 4

C. Treasury’s 2022 Final Rule and 2023 IFR .................................................. P. 5

D. Uniform Guidance (2 CFR Part 200)........................................................... P. 8

E. Award Terms and Conditions..................................................................... P. 13

Part 2: Reporting Requirements

This section provides information on the reporting requirements for the SLFRF program. 

A. Interim Report................................................................................. P. 18

B. Project and Expenditure Report................................................................. P. 19

C. Recovery Plan Performance Report............................................................ P. 40

Appendix 1: Expenditure Categories................................................................... P. 48

Appendix 2: Evidenced-Based Intervention Additional Information............................. P. 55

Appendix 3: Expenditure Categories under the 2021 Interim Final Rule...................... P. 56

OMB Control Number: 1505-0271

OMB Expiration Date: 04/30/2025

PAPERWORK REDUCTION ACT NOTICE

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

estimated burden for the collections of information included in this guidance is as follows: 30 minutes 

for Title VI Assurances, 2 hours per response for the Interim Report, 6 hours per response for the

Project and Expenditure Report and 100 hours per response for the Recovery Plan Performance 

Report (if applicable). 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.
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Part 1: General Guidance

This section provides an orientation on recipients’ compliance responsibilities and Treasury’s 

expectations and recommended best practices where appropriate under the SLFRF program.

Recipients under the SLFRF program are the eligible entities identified in sections 602 and 603 of the 

Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021 (the “SLFRF 

statute”) that receive an SLFRF award. Subrecipients under the SLFRF program are entities that 

receive a subaward from a recipient to carry out the purposes (program or project) of the SLFRF 

award on behalf of the recipient. 

Recipients are accountable to Treasury for oversight of their subrecipients in accordance with 2 CFR 

200.332, including ensuring their subrecipients comply with the SLFRF statute, SLFRF Award Terms 

and Conditions, Treasury’s 2021 IFR, 2022 final rule, and 2023 IFR, other applicable federal statutes 

and regulations, and reporting requirements. 

A. Key Principles

There are several guiding principles for developing your own effective compliance regimes:

• Recipients and subrecipients are the first line of defense and responsible for ensuring the SLFRF 

award funds are not used for ineligible purposes, and there is no fraud, waste, or abuse associated 

with their SLFRF award; 

• Many SLFRF-funded projects respond to the COVID-19 public health emergency1 and meet 

urgent community needs. Swift and effective implementation is vital, and recipients must balance 

facilitating simple and rapid program access widely across the community and maintaining a 

robust documentation and compliance regime;

• Treasury encourages recipients to use SLFRF-funded projects to advance shared interests and 

promote equitable delivery of government benefits and opportunities to underserved communities, 

as outlined in Executive Order 13985, On Advancing Racial Equity and Support for Underserved 

Communities Through the Federal Government; and

• Transparency and public accountability for SLFRF award funds and use of such funds are critical 

to upholding program integrity and trust in all levels of government, and SLFRF award funds 

should be managed consistent with Administration guidance per Memorandum M-21-20 and 

Memorandum M-20-21. 

B. Statutory Eligible Uses

As a recipient of an SLFRF award, your organization has substantial discretion to use the award funds 

in the ways that best suit the needs of your constituents – as long as such use fits into one of the 

following seven statutory categories:

1. To respond to the COVID-19 public health emergency or its negative economic impacts;

2. To respond to workers performing essential work during the COVID-19 public health emergency 

by providing premium pay to eligible workers of the recipient that are performing such essential 

work, or by providing grants to eligible employers that have eligible workers who perform essential 

work;

3. For the provision of government services, to the extent of the reduction in revenue of such 

1 The SLFRF rule defines “COVID-19 public health emergency” as “the period beginning on January 27, 2020 

and lasting until the termination of the national emergency concerning the COVID-19 outbreak declared 

pursuant to the National Emergencies Act.” See 31 CFR 35.3. As discussed in Final Rule FAQ 4.11, following 

the termination of the National Emergency on April 10, 2023, recipients generally may continue to make 

investments using their SLFRF funds without changes, with the exception of projects in the premium pay 

eligible use category. Please refer to FAQ 4.11 for more information. 
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recipient due to the COVID–19 public health emergency, relative to revenues collected in the most 

recent full fiscal year of the recipient prior to the emergency; 

4. To make necessary investments in water, sewer, or broadband infrastructure;

5. To provide emergency relief from natural disasters or the negative economic impacts of natural 

disasters;

6. For projects eligible under the 26 surface transportation programs specified in the 2023 CAA 

(Surface Transportation projects); or

7. For projects eligible under Title I of the Housing and Community Development Act of 1974 (Title I 

projects).

In addition, sections 602(c)(4) and 603(c)(5) of the Social Security Act, as amended by the

Infrastructure Investment and Jobs Act, provide that SLFRF funds may be used for an authorized

Bureau of Reclamation project for purposes of satisfying any non-Federal matching requirement

required for the project. 

Treasury adopted the 2021 IFR in May 2021 and the 2022 final rule on January 6, 2022 to 

implement the first four eligible use categories and other restrictions on the use of funds under the 

SLFRF program. The 2022 final rule took effect on April 1, 2022, and the 2021 IFR remained in 

effect until that time, although recipients could choose to take advantage of the 2022 final rule’s

flexibilities and simplifications prior to April 1, 2022. Recipients may consult the Statement 

Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final 

Rule and Final Rule for more information on compliance with the 2021 IFR and the 2022 final rule.

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

IFR became effective upon publication. 

It is the recipient’s responsibility to ensure all SLFRF award funds are used in compliance with the

program’s requirements. In addition, recipients should be mindful of any additional compliance 

obligations that may apply – for example, additional restrictions imposed upon other sources of funds 

used in conjunction with SLFRF award funds, or statutes and regulations that may independently 

apply to water, broadband, and sewer infrastructure projects. Recipients should ensure they maintain 

proper documentation supporting determinations of costs and applicable compliance requirements, 

and how they have been satisfied as part of their award management, internal controls, and 

subrecipient oversight and management.

C. Treasury’s 2022 Final Rule and 2023 IFR

Treasury’s 2022 final rule and 2023 IFR detail recipients’ compliance responsibilities and provides 

additional information on eligible and restricted uses of SLFRF award funds and reporting 

requirements. 

1. Eligible and Restricted Uses of SLFRF Funds. As described in the SLFRF statute and 

summarized above, there are seven eligible uses of SLFRF award funds. As a recipient of an 

award under the SLFRF program, your organization is responsible for complying with 

requirements for the use of funds. In addition to determining a given project’s eligibility, recipients 

are also responsible for determining subrecipient’s or beneficiaries’ eligibility, and must monitor 

subrecipients’ use of SLFRF award funds.

To help recipients build a greater understanding of eligible uses, Treasury’s 2022 final rule and 

2023 IFR establish a framework for determining whether a specific project would be eligible under 

the SLFRF program, including some helpful definitions. For example, Treasury’s 2022 final rule

and 2023 IFR establish:
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• A framework for determining whether a project responds to the COVID-19 public health 

emergency or its negative economic impacts;

• Definitions of “eligible employers,” “essential work,” “eligible workers,” and “premium pay” for 

cases where premium pay is an eligible use; 

• The option to select between a standard amount of revenue loss or complete a full revenue 

loss calculation of revenue lost due to the COVID-19 public health emergency; 

• A framework for necessary water and sewer infrastructure projects that aligns eligible uses 

with projects that are eligible under the Environmental Protection Agency’s Drinking Water 

and Clean Water State Revolving Funds along with certain additional projects, including a 

wider set of lead remediation and stormwater infrastructure projects and aid for residential 

wells; 

• A framework for necessary broadband projects that allows for projects that are designed to 

provide service of sufficient speeds to eligible areas, as well as an affordability requirement 

for providers that provide service to households; 

• A framework for determining how to provide emergency relief from a natural disaster; 

• Three pathways for using SLFRF funds for Surface Transportation projects along with the 

associated statutory requirements; and

• A list of eligible Title I projects by reference to the activities that are eligible under the 

Community Development Block Program, along with the associated statutory requirements. 

Treasury’s 2022 final rule also provides more information on important restrictions on use of 

SLFRF award funds, including that recipients other than Tribal governments may not deposit 

SLFRF funds into a pension fund; and recipients that are States or territories may not use SLFRF 

funds to offset a reduction in net tax revenue resulting from the recipient’s change in law, 

regulation, or administrative interpretation. In addition, recipients may not use SLFRF funds 

directly to service debt, satisfy a judgment or settlement, or contribute to a “rainy day” fund. 

Recipients should refer to Treasury’s 2022 final rule for more information on these restrictions and 

to the 2023 IFR for how these restrictions apply to the eligible uses added by the Consolidated 

Appropriations Act, 2023. 

Treasury’s 2022 final rule outlines that funds available under the “revenue loss” eligible use 

category (sections 602(c)(1)(C) and 603(c)(1)(C) of the Social Security Act) generally may be 

used to meet the non-federal cost-share or matching requirements of other federal programs. 

However, the 2022 final rule notes that SLFRF funds may not be used as the non-federal share 

for purposes of a state’s Medicaid and CHIP programs because the Office of Management and 

Budget (“OMB”) has approved a waiver as requested by the Centers for Medicare & Medicaid 

Services pursuant to 2 CFR 200.102 of the Uniform Guidance and related regulations. If a 

recipient seeks to use SLFRF funds to satisfy match or cost-share requirements for a federal grant 

program, it should first confirm with the relevant awarding agency that no waiver has been granted 

for that program, that no other circumstances enumerated under 2 CFR 200.306(b) would limit 

the use of SLFRF funds to meet the match or cost-share requirement, and that there is no other 

statutory or regulatory impediment to using the SLFRF funds for the match or cost-share 

requirement. Treasury’s 2023 IFR outlines that under the Surface Transportation projects eligible 

use category, recipients may use SLFRF funds to satisfy non-federal cost share requirements for 

certain programs under Pathway Three. In addition, under the Title I projects eligible use category, 

recipients may use SLFRF funds to satisfy the non-federal share requirements of a federal 

financial assistance program in support of activities that would be eligible under the CDBG and 

ICDBG programs. 

SLFRF funds beyond those that are available under the circumstances described above may not 

be used to meet the non-federal match or cost-share requirements of other federal programs, 

other than as specifically provided for by statute. For example, the Infrastructure Investment and 

Jobs Act provides that SLFRF funds may be used to meet the non-federal match requirements of 

authorized Bureau of Reclamation projects and certain broadband deployment projects.
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Treasury’s 2023 IFR describes the additional statutory restrictions that apply to the Surface 

Transportation projects and Title I projects eligible use categories. First, the total amount of SLFRF 

funds that a recipient may use for Surface Transportation projects and Title I projects, taken

together, cannot exceed the greater of $10 million and 30% of a recipient’s SLFRF allocation. 

Second, recipients using SLFRF funds for Surface Transportation projects and Title I projects 

must supplement, and not supplant, other federal, state, territorial, Tribal, and local government 

funds (as applicable) otherwise available for such uses. For the Surface Transportation projects 

eligible use category, recipients using funds for projects eligible 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 may not use SLFRF funds for operating expenses 

of these projects.

2. Eligible Costs Timeframe. For eligible use categories described in the 2022 final rule, your 

organization, as a recipient of an SLFRF award, may use SLFRF funds to cover eligible costs that 

your organization incurred during the period that begins on March 3, 2021 and ends on December 

31, 2024, as long as the award funds for the obligations incurred by December 31, 2024 are 

expended by December 31, 2026. Costs incurred for projects by the recipient State, territorial, 

local, or Tribal government prior to March 3, 2021 are not eligible, as provided for in Treasury’s 

2022 final rule.

For eligible use categories described in the 2023 IFR, recipients may use SLFRF funds for the 

three new eligible uses for costs incurred beginning December 29, 2022. Consistent with the 

existing eligible uses, recipients must obligate SLFRF funds for the new eligible uses by December 

31, 2024. Recipients must expend SLFRF funds obligated to provide emergency relief from 

natural disasters by December 31, 2026. Recipients must expend SLFRF funds obligated for 

Surface Transportation projects and Title I projects by September 30, 2026. Costs for projects 

described in the 2023 IFR that are incurred by the recipient State, territorial, local, or Tribal 

government prior to December 29, 2022 are not eligible under these three eligible use categories. 

Recipients may, in certain circumstances, use SLFRF award funds for the eligible use 

categories described in Treasury’s 2022 final rule for costs incurred prior to March 3, 2021.

Specifically, 

a. Public Health/Negative Economic Impacts: Recipients may use SLFRF award funds to 

provide assistance to households, small businesses, and nonprofits to respond to the public 

health emergency or negative economic impacts of the pandemic – such as rent, mortgage, 

or utility assistance – for costs incurred by the beneficiary (e.g., a household) prior to March 

3, 2021, provided that the recipient State, territorial, local or Tribal government did not incur 

the cost of providing such assistance prior to March 3, 2021. 

b. Premium Pay: Recipients may provide premium pay retrospectively for work performed at 

any time during the COVID-19 public health emergency. Such premium pay must be “in 

addition to” wages and remuneration already received and the obligation to provide such 

premium pay must not have been incurred by the recipient prior to March 3, 2021. 

c. Revenue Loss: Recipients have broad discretion to use funds for the provision of 

government services to the extent of reduction in revenue. While calculation of lost revenue 

is based on the recipient’s revenue in the last full fiscal year prior to the COVID-19 public 

health emergency, use of funds for government services must be forward looking for costs 

incurred by the recipient after March 3, 2021. 

d. Investments in Water, Sewer, and Broadband: Recipients may use SLFRF award funds to 

make necessary investments in water, sewer, and broadband infrastructure. Recipients may 

use SLFRF award funds to cover costs incurred for eligible projects planned or started prior 

to March 3, 2021, provided that the project costs covered by the SLFRF award funds were 

incurred by the recipient after March 3, 2021. 
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Any funds not obligated or expended for eligible uses by the timelines above must be returned 

to Treasury, including any unobligated or unexpended funds that have been provided to 

subrecipients and contractors as part of the award closeout process pursuant to 2 C.F.R. 

200.344(d). For the purposes of determining expenditure eligibility, “incurred” means the

recipient has incurred an obligation, which has the same meaning given to “financial obligation” 

in 2 CFR 200.1. See 31 CFR 35.5(b). 

3. Reporting. Generally, recipients must submit one initial Interim Report, quarterly or annual Project 

and Expenditure reports which include subaward reporting, and in some cases annual Recovery 

Plan reports. Treasury’s 2022 final rule, 2023 IFR, and Part 2 of this guidance provide more detail 

around SLFRF reporting requirements.

4. Expenditure Categories. Treasury’s 2022 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 report on a broader set of eligible uses and associated Expenditure 

Categories (“EC”), which began with the April 2022 Project and Expenditure Report. Appendix 1 

includes the new ECs, as well as a reference to previous ECs used for reporting under the 2021 

IFR. 

The 2023 IFR implements the amendments to the SLFRF program made by the Consolidated 

Appropriations Act, 2023, which provides additional flexibility for recipients to use SLFRF funds to 

respond to natural disasters, build critical infrastructure, and support community development. 

The additional ECs associated with the 2023 IFR began with the October 2023 Project and 

Expenditure Report. These ECs also may be found in Appendix 1. 

D. Uniform Administrative Requirements

The SLFRF awards are generally subject to the requirements set forth in the Uniform Guidance. In all 

instances, your organization should review the Uniform Guidance requirements applicable to your 

organization’s use of SLFRF funds, and SLFRF-funded projects. Additional details about applicability 

of certain provisions of the Uniform Guidance may be found in:

• SLFRF 2022 final rule; 

Assistance Listing

The Assistance Listing for the Coronavirus State and Local Fiscal Recovery Funds 

(SLFRF) was published May 28, 2021 on SAM.gov under Assistance Listing Number 

(“ALN”), formerly known as CFDA Number, 21.027.

The assistance listing includes helpful information including program purpose, statutory 

authority, eligibility requirements, and compliance requirements for recipients. The ALN is 

the unique 5-digit number assigned to identify a federal assistance listing, and can be used 

to search for federal assistance 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 ALN, 21.019, assigned to the CRF. If you have already received funds or 

captured the initial number in your records, please update your systems and reporting to 

reflect the new ALN 21.027 for the SLFRF program. Recipients must use ALN 21.027 

for all financial accounting, subawards, and associated program reporting 

requirements for the SLFRF awards.
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• SLFRF Assistance Listing; 

• SLFRF 2022 Final Rule FAQs, including FAQ 4.9, 10.1, and Section 13; and

• SLFRF 2023 IFR.

The following sections provide a general summary of your organization’s compliance responsibilities 

under applicable statutes and regulations, including the Uniform Guidance, as described in the most 

recent compliance supplement issued by OMB. Note that the descriptions below are only general 

summaries and all recipients and subrecipients are advised to carefully review the Uniform Guidance 

requirements and any additional regulatory and statutory requirements applicable to the program.

1. Allowable Activities. Each recipient should review program requirements, including Treasury’s 

2022 final rule, 2023 IFR, and the recipient’s Award Terms and Conditions, to determine and 

record eligible uses of SLFRF funds. Per 2 CFR 200.303, your organization must develop and 

implement effective internal controls to ensure that funding decisions under the SLFRF award 

constitute eligible uses of funds, and document determinations.

2. Allowable Costs/Cost Principles. As outlined in the Uniform Guidance at 2 CFR Part 200, 

Subpart E regarding Cost Principles, allowable costs are based on the premise that a recipient is 

responsible for the effective administration of Federal awards, application of sound management 

practices, and administration of Federal funds in a manner consistent with the program objectives 

and terms and conditions of the award. Recipients must implement robust internal controls and 

effective monitoring to ensure compliance with the Cost Principles, which are important for 

building trust and accountability. Please note that as outlined in 2022 Final Rule FAQ 13.15, only 

a subset of the Uniform Guidance requirements at 2 CFR Part 200 Subpart E (Cost Principles)

applies to recipients’ use of funds in the revenue loss eligible use category. 

SLFRF funds may be, but are not required to be, used along with other funding sources for a given 

project. Recipients should note that SLFRF funds available under the “revenue loss” eligible use 

category generally may be used to meet the non-federal cost-share or matching requirements of 

other federal programs. If a recipient seeks to use SLFRF funds to satisfy match or cost-share 

requirements for a federal grant program, the recipient should first confirm with the relevant 

awarding agency that no waiver has been granted for that program, that no other circumstances 

enumerated under 2 CFR 200.306(b) would limit the use of SLFRF funds to meet the match or 

cost-share requirement, and that there is no other statutory or regulatory impediment to using the 

SLFRF funds for the match or cost-share requirement. For instance, recipients should note that 

SLFRF funds may not be used as the non-federal share for purposes of a state’s Medicaid and 

CHIP programs because the OMB has approved a waiver from this provision as requested by the 

Centers for Medicare & Medicaid Services pursuant to 2 CFR 200.102 of the Uniform Guidance 

and related regulations.

Treasury’s 2023 IFR outlines that under the Surface Transportation projects eligible use category, 

recipients may use SLFRF funds to satisfy non-federal cost share requirements for certain 

programs under Pathway Three. In addition, under the Title I projects eligible use category, 

recipients may use SLFRF funds to satisfy the non-federal share requirements of a federal 

financial assistance program in support of activities that would be eligible under the CDBG and 

ICDBG programs.

SLFRF funds beyond those that are available under the circumstances described above may not 

be used to meet the non-federal match or cost-share requirements of other federal programs, 

other than as specifically provided for by statute. As an example, the Infrastructure Investment 

and Jobs Act provides that SLFRF funds may be used to meet the non-federal match requirements 

of authorized Bureau of Reclamation projects and certain broadband deployment projects. 

Recipients should consult the 2022 final rule for further details if they seek to utilize SLFRF funds 

as a match for these projects.
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Treasury’s 2022 final rule, 2023 IFR, program guidance, and the Uniform Guidance outline the 

types of costs that are allowable, including certain audit costs. For example, per 2 CFR 200.425, 

a reasonably proportionate share of the costs of audits required by the Single Audit Act 

Amendments of 1996 are allowable; however, costs for audits that were not performed in 

accordance with 2 CFR Part 200, Subpart F and the Compliance Supplement are not allowable. 

Please see 2 CFR Part 200, Subpart E regarding the Cost Principles for more information. 

a. Administrative costs: Recipients may use funds for administering the SLFRF program, 

including costs of consultants to support effective management and oversight, including 

consultation for ensuring compliance with legal, regulatory, and other requirements.2 Further, 

costs must be reasonable and allocable as outlined in 2 CFR 200.404 and 2 CFR 200.405.

Pursuant to the SLFRF Award Terms and Conditions, recipients are permitted to charge 

both direct and indirect costs to their SLFRF award as administrative costs as long as they 

are accorded consistent treatment per 2 CFR 200.403. Direct costs are those that are 

identified specifically as costs of implementing the SLFRF program objectives, such as 

contract support, materials, and supplies for a project. Indirect costs are general overhead 

costs of an organization where a portion of such costs are allocable to the SLFRF award

such as the cost of facilities or administrative functions like a director’s office.

34 Each 

category of cost should be treated consistently in like circumstances as direct or indirect, and 

recipients may not charge the same administrative costs to both direct and indirect cost 

categories, or to other programs. If a recipient has a current Negotiated Indirect Costs Rate 

Agreement (“NICRA”) established with a Federal cognizant agency responsible for 

reviewing, negotiating, and approving cost allocation plans or indirect cost proposals, then 

the recipient may use its current NICRA. Alternatively, if the recipient does not have a 

NICRA, the recipient may elect to use the de minimis rate of 10 percent of the modified total 

direct costs pursuant to 2 CFR 200.414(f). 

b. Salaries and Expenses: In general, certain employees’ wages, salaries, and covered 

benefits are an eligible use of SLFRF award funds. Please see Treasury’s 2022 final rule for 

details.

3. Cash Management. SLFRF payments made to recipients are not subject to the requirements of 

the Cash Management Improvement Act and Treasury’s implementing regulations at 31 CFR Part 

205 or 2 CFR 200.305(b)(8)-(9).

As such, recipients can place funds in interest-bearing accounts, do not need to remit interest to 

Treasury, and are not limited to using that interest for eligible uses under the SLFRF award.

4. Eligibility and Unique Entity Identifier Requirements. Under the SLFRF program, recipients 

are responsible for ensuring that award funds are used for eligible purposes. Accordingly, 

recipients must develop and implement policies and procedures, and retain records, to determine 

and monitor implementation of criteria for determining the eligibility of beneficiaries and/or 

subrecipients. Your organization, and if applicable, the subrecipient(s) administering a program 

on behalf of your organization, will need to develop and maintain procedures for obtaining 

information evidencing a given beneficiary’s, subrecipient’s, or contractor’s eligibility, including 

ensuring subrecipients and contractors are in good standing in accordance with 2 CFR 200.214 

and 2 CFR Part 200, Appendix II, paragraph (H). 

2 Recipients also may use SLFRF funds directly for administrative costs to improve the design and execution 

of programs responding to the COVID-19 pandemic and to administer or improve the efficacy of programs 

addressing the public health emergency or its negative economic impacts. 31 CFR 35.6(b)(3)(ii)(E)(3). 

3 2 CFR 200.413 Direct Costs.

4 2 CFR 200.414 Indirect Costs.
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Further, recipients and subrecipients are required to obtain a valid Unique Entity Identifier (UEI), 

which is assigned by SAM.gov. Pursuant to the award term regarding 2 CFR Part 25, Appendix 

A, which is incorporated by reference in the SLFRF Financial Assistance Agreement, recipients 

are required to maintain current information in SAM.gov for the duration of the period of 

performance of the SLFRF award. A recipient may not make a subaward to a subrecipient unless 

that subrecipient has obtained and provided to the recipient a UEI. Subrecipients are not required 

to complete full SAM.gov registration to obtain a UEI. A UEI is not required with respect to 

beneficiaries and contractors. Implementing risk-based due diligence for eligibility determinations 

is a best practice to augment your organization’s existing controls.

5. Property Management. Any purchase of real or personal property with SLFRF funds must be 

consistent with the Uniform Guidance at 2 CFR Part 200, Subpart D, unless stated otherwise by 

Treasury. For example, as outlined in 2022 Final Rule FAQ 13.15, only a subset of the Uniform 

Guidance requirements at 2 CFR Part 200 Subpart D (Post Federal Award Requirements) applies

to recipients’ use of funds in the revenue loss eligible use category. Furthermore, as outlined in 

2022 Final Rule FAQ 13.16, Treasury has clarified the use and disposition requirements for real 

and personal property, supplies, and equipment purchased with SLFRF funds.

6. Matching, Level of Effort, Earmarking. There are no matching, level of effort, or earmarking 

compliance responsibilities associated with the SLFRF award. See Section C.1 (Eligible and 

Restricted Uses of SLFRF Funds) for a discussion of restrictions on use of SLFRF funds. Please 

see 2. Allowable Costs/Cost Principles above for information on the use of SLFRF funds for nonFederal match or cost-sharing requirements in other Federal programs. 

7. Period of Performance. Your organization should also develop and implement internal controls 

related to activities occurring outside the period of performance. For eligible uses under the 2022 

final rule, all funds remain subject to statutory and regulatory requirements that they must be used 

for costs incurred by the recipient during the period that begins on March 3, 2021, and ends on 

December 31, 2024, and that award funds for the financial obligations incurred by December 31, 

2024 must be expended by December 31, 2026. For eligible uses under the 2023 IFR, recipients 

may use SLFRF funds for costs incurred beginning December 29, 2022. Consistent with the 

existing eligible uses, recipients must obligate SLFRF funds for the new eligible uses by December 

31, 2024. Recipients must expend SLFRF funds obligated to provide emergency relief from 

natural disasters by December 31, 2026. Recipients must expend SLFRF funds obligated for 

Surface Transportation projects and Title I projects by September 30, 2026. Any funds not 

expended must be returned to Treasury as part of the award closeout process pursuant to 2 C.F.R. 

200.344(d). 

8. Procurement, Suspension & Debarment. Recipients are responsible for ensuring that any 

procurement using SLFRF funds, or payments under procurement contracts using such funds,

are consistent with the procurement standards set forth in the Uniform Guidance at 2 CFR 200.317 

through 2 CFR 200.327, unless stated otherwise by Treasury. As outlined in 2022 Final Rule FAQ 

13.15, only a subset of the Uniform Guidance requirements at 2 CFR Part 200 Subpart D (Post 

Federal Award Requirements) applies to recipients’ use of funds in the revenue loss eligible use 

category. The procurement standards set forth in the Uniform Guidance at 2 CRF 200.317 through 

2 CRF 200.327 are not included in 2022 Final Rule FAQ 13.15’s list of applicable Subpart D 

requirements that apply to recipients’ use of funds in the revenue loss eligible use category.

The Uniform Guidance establishes in 2 CFR 200.319 that all procurement transactions for 

property or services must be conducted in a manner providing full and open competition, 

consistent with standards outlined in 2 CFR 200.320, which allows for non-competitive 

procurements only in certain circumstances. Recipients must have and use documented 

procurement procedures that are consistent with the standards outlined in 2 CFR 200.317 through 

2 CFR 200.320. In addition, the Uniform Guidance at 2 CFR 200.214, 2 CFR Part 180, and 

Treasury’s implementing regulations at 31 CFR Part 19, prohibit recipients from entering into 
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contracts with suspended or debarred parties. The procurement standards outlined in the Uniform 

Guidance require an infrastructure for competitive bidding and contractor oversight, including 

maintaining written standards of conduct. Your organization must ensure adherence to all 

applicable local, State, and federal procurement laws and regulations. 

9. Program Income. Generally, program income includes, but is not limited to, income from fees for 

services performed, the use or rental of real or personal property acquired under Federal awards,

and principal and interest on loans made with Federal award funds. Program income does not 

include interest earned on advances of Federal funds, rebates, credits, discounts, or interest on 

rebates, credits, or discounts. Recipients of SLFRF funds should calculate, document, and record 

the organization’s program income. Additional controls that your organization should implement 

include written policies that explicitly identify appropriate allocation methods, accounting 

standards and principles, compliance monitoring checks for program income calculations, and 

records.

The Uniform Guidance outlines the requirements that pertain to program income at 2 CFR 

200.307. Treasury has clarified in its 2022 Final Rule FAQs that recipients may add program 

income to the Federal award. Any program income generated from SLFRF funds must be used 

for the purposes and under the conditions of the Federal award. Further, 2022 Final Rule FAQ 

4.9 provides additional information about program income requirements applicable to certain 

eligible uses, and 2022 Final Rule FAQ 13.15 clarifies that only a subset of the Uniform Guidance 

requirements at 2 CFR 200 Subpart D (Post Federal Award Requirements) applies to recipients’ 

use of funds in the revenue loss eligible use category. The list of applicable Subpart D 

requirements in 2022 Final Rule FAQ 13.15 does not include the program income requirements 

in 2 CFR 200.307. 

10. Reporting. All recipients of federal funds must complete financial, performance, and compliance 

reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a 

cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting 

must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. Your organization 

should appropriately maintain accounting records for compiling and reporting accurate, compliant 

financial data, in accordance with appropriate accounting standards and principles.

In addition, where appropriate, your organization needs to establish controls to ensure completion 

and timely submission of all mandatory performance and/or compliance reporting. See Part 2 of 

this guidance for a full overview of recipient reporting responsibilities. 

Consolidated jurisdictions or other types of jurisdictions that received multiple SLFRF allocations

(e.g., a county and city with a consolidated government) are only required to file once per reporting 

period, and such reports will cover the total SLFRF allocations received by the jurisdiction. This 

includes non-entitlement units of local government (“NEUs”) and/or units of general local 

government located within counties that are not units of general local government. In addition, 

the total SLFRF allocations across all sources for a given jurisdiction will be used to identify that 

jurisdiction’s Reporting Tier. 

11. Subrecipient Monitoring. SLFRF recipients that are pass-through entities as described under 2 

CFR 200.1 are required to manage and monitor their subrecipients to ensure compliance with 

requirements of the SLFRF award pursuant to 2 CFR 200.332 regarding requirements for passthrough entities. 

First, your organization must clearly identify to the subrecipient: (1) that the award is a subaward 

of SLFRF funds; (2) any and all compliance requirements for use of SLFRF funds; and (3) any 

and all reporting requirements for expenditures of SLFRF funds.

Next, your organization will need to evaluate each subrecipient’s risk of noncompliance based on 
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a set of common factors. These risk assessments may include factors such as prior experience 

in managing Federal funds, previous audits, personnel, and policies or procedures for award 

execution and oversight. Ongoing monitoring of any given subrecipient should reflect its assessed 

risk and include monitoring, identification of deficiencies, and follow-up to ensure appropriate 

remediation.

Accordingly, your organization should develop written policies and procedures for subrecipient 

monitoring and risk assessment and maintain records of all award agreements identifying or 

otherwise documenting subrecipients’ compliance obligations.

Recipients should note that NEUs are not subrecipients under the SLFRF program. They are 

SLFRF recipients that report directly to Treasury. 

Recipients should also note that subrecipients do not include individuals and organizations that 

received SLFRF funds as end users. Such individuals and organizations are beneficiaries and not 

subject to audit pursuant to the Single Audit Act and 2 C.F.R. Part 200, Subpart F.

Many recipients may choose to provide a subaward or contract to other entities to provide services 

to other end users. For example, a recipient may provide a subaward to a nonprofit to provide 

homeless services to individuals experiencing homelessness. In this case, the subaward to a 

nonprofit is based on the services that the recipient intends to provide (assistance to households 

experiencing homelessness), and the nonprofit is serving as the subrecipient, providing services 

on behalf of the recipient. Subrecipients are subject to an audit pursuant to the Single Audit Act 

and 2 CFR part 200, subpart F regarding audit requirements, whereas contractors are not subject 

to an audit pursuant to the Single Audit Act and 2 CFR part 200, subpart F regarding audit 

requirements.

Please note that as outlined in 2022 Final Rule FAQ 13.14, recipients’ use of funds in the revenue 

loss eligible use category does not give rise to subrecipient relationships. As a result, subaward 

reporting is not required for projects in the revenue loss eligible use category. 

12. Special Tests and Provisions. From time-to-time, Treasury may issue subregulatory guidance 

as well as frequently asked questions. 

Across each of the compliance requirements above, Treasury has described some best practices 

for development of internal controls in Table 1 below, with an example of each best practice.

Table 1: Internal controls best practices

Best Practice Description Example

Written policies and 

procedures

Formal documentation of 

recipient policies and 

procedures

Documented procedure for 

determining worker eligibility 

for premium pay

Written standards of 

conduct

Formal statement of 

mission, values, principles, 

and professional standards

Documented code of 

conduct / ethics for 

subcontractors

Risk-based due diligence Pre-payment validations 

conducted according to an 

assessed level of risk

Enhanced eligibility review 

of subrecipient with 

imperfect performance 

history

Risk-based compliance 

monitoring

Ongoing validations 

conducted according to an 

assessed level of risk

Higher degree of monitoring 

for projects that have a 

higher risk of fraud, given 

program characteristics
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Best Practice Description Example

Record maintenance and 

retention

Creation and storage of 

financial and non-financial 

records.

Storage of all subrecipient 

payment information.

E. Award Terms and Conditions

The Award Terms and Conditions of the SLFRF financial assistance agreement sets forth the 

compliance obligations for recipients pursuant to the SLFRF statute, the Uniform Guidance, 

Treasury’s 2022 final rule, 2023 IFR, and applicable federal laws and regulations. Recipients should 

ensure they remain in compliance with all Award Terms and Conditions. These obligations include 

the following items in addition to those described above: 

1. SAM.gov Requirements. All eligible recipients are required to have an active registration with 

the System for Award Management (“SAM”) (https://www.sam.gov) pursuant to 2 CFR Part 25. 

To ensure timely receipt of funding, Treasury has stated that NEUs who have not previously 

registered with SAM.gov may do so after receipt of the award, but before the submission of 

mandatory reporting.5 

2. Recordkeeping Requirements. Generally, your organization must maintain records and financial 

documents for five years after all funds have been expended or returned to Treasury, as outlined 

in paragraph 4.c. of the Award Terms and Conditions. Treasury may request transfer of records 

of long-term value at the end of such period. Wherever practicable, such records should be 

collected, transmitted, and stored in open and machine-readable formats. 

Your organization must agree to provide or make available such records to Treasury upon request, 

and to the Government Accountability Office (“GAO”), Treasury’s Office of Inspector General 

(“OIG”), and their authorized representative in order to conduct audits or other investigations.

3. Single Audit Requirements. Recipients and subrecipients that expend more than $750,000 in 

Federal awards during their fiscal year will be subject to an audit under the Single Audit Act and 

its implementing regulation at 2 CFR Part 200, Subpart F regarding audit requirements.6 Note that 

the Compliance Supplement provides information on the existing, important compliance 

requirements that the federal government expects to be considered as a part of such audit. For 

example, the SLFRF Compliance Supplement describes an alternative to the Single Audit for 

eligible recipients. Recipients should consult the Compliance Supplement for more information 

about the alternative compliance examination engagement. The Compliance Supplement is 

routinely updated, and is made available in the Federal Register and on OMB’s website: 

https://www.whitehouse.gov/omb/office-federal-financial-management/ Recipients and 

subrecipients should consult the Federal Audit Clearinghouse to see examples of Single Audit 

submissions.

4. Civil Rights Compliance. Recipients of Federal financial assistance from the Treasury are 

required to meet legal requirements relating to nondiscrimination and nondiscriminatory use of 

Federal funds. Those requirements include ensuring that entities receiving Federal financial 

assistance from the Treasury do not deny benefits or services, or otherwise discriminate on the 

basis of race, color, national origin (including limited English proficiency), disability, age, or sex 

(including sexual orientation and gender identity), in accordance with the following authorities: 

Title VI of the Civil Rights Act of 1964 (Title VI) Public Law 88-352, 42 U.S.C. 2000d-1 et seq., 

and the Department's implementing regulations, 31 CFR part 22; Section 504 of the Rehabilitation 

5 See flexibility provided in https://www.whitehouse.gov/wp-content/uploads/2021/03/M_21_20.pdf.

6 For-profit entities that receive SLFRF subawards are not subject to Single Audit requirements. However, 

they are subject to other audits as deemed necessary by authorized governmental entities, including Treasury 

and Treasury’s OIG. 
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Act of 1973 (Section 504), Public Law 93-112, as amended by Public Law 93-516, 29 U.S.C. 794; 

Title IX of the Education Amendments of 1972 (Title IX), 20 U.S.C. 1681 et seq., and the 

Department's implementing regulations, 31 CFR part 28; Age Discrimination Act of 1975, Public 

Law 94-135, 42 U.S.C. 6101 et seq., and the Department implementing regulations at 31 CFR 

part 23. 

In order to carry out its enforcement responsibilities under Title VI of the Civil Rights Act, Treasury 

will collect and review information from recipients to ascertain their compliance with the applicable 

requirements before and after providing financial assistance. Treasury’s implementing 

regulations, 31 CFR part 22, and the Department of Justice (DOJ) regulations, Coordination of 

Non-discrimination in Federally Assisted Programs, 28 CFR part 42, provide for the collection of 

data and information from recipients (see 28 CFR 42.406). Treasury may request that non-tribal 

recipients submit data for post-award compliance reviews, including information such as a 

narrative describing their Title VI compliance status. As explained in Treasury FAQ 12.1, the 

award terms and conditions for Treasury’s pandemic recovery programs, including the SLFRF 

program, do not impose antidiscrimination requirements on Tribal governments beyond what 

would otherwise apply under federal law.
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Part 2: Reporting Guidance

There are three types of reporting requirements for the SLFRF program. The report requirements are 

approved and documented under OMB PRA number - OMB # 1505-0271. 

• Interim Report: Provide initial overview of status and uses of funding. This is a one-time report. 

See Section A, page 18.

• Project and Expenditure Report: Report on projects funded, expenditures, and contracts and 

subawards equal to or greater than $50,000, and other information. See Section B, page 19.

• Recovery Plan Performance Report: The Recovery Plan Performance Report (the “Recovery 

Plan”) will provide information on the projects that large recipients are undertaking with program 

funding and how they plan to ensure program outcomes are achieved in an effective, efficient, 

and equitable manner. It will include key performance indicators identified by the recipient and 

some mandatory indicators identified by Treasury. The Recovery Plan will be posted on the 

website of the recipient as well as provided to Treasury. See Section C, page 40.

The reporting threshold is based on the total award amount allocated by Treasury under the SLFRF 

program, not the funds received by the recipient as of the time of reporting. 

States and territories are also required to submit information on their distributions to NEUs. Please 

refer to Section D for additional details. 
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Table 2: Reporting requirements by recipient type

 

Tier Recipient Interim Report

Project and 

Expenditure 

Report

Recovery Plan 

Performance 

Report

1

States, U.S. territories, 

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. See the specific due 

dates listed in Sections B and C.

As mentioned above, the total SLFRF allocations across all sources for a given jurisdiction will be 

used to identify that jurisdiction’s Reporting Tier, beginning in April of 2022. Treasury may reach out 

to jurisdictions to update Reporting Tiers.

The remainder of this document describes these reporting requirements. User guides describing how 

and where to submit required reports are posted at www.treasury.gov/SLFRPReporting and updated 

on a regular basis. 
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A. Interim Report

Note: The Interim Reports were submitted under the 2021 IFR. 

States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit 

a one-time interim report with expenditures7 by Expenditure Category covering the period from March 

3rd to July 31, 2021, by August 31, 2021 or sixty (60) days after first receiving funding if the recipient’s 

date of award was between July 15, 2021 and October 15, 2021. The recipient was required to enter

obligations8 and expenditures and, for each, select the specific expenditure category from the 

available options. See Appendix 3 for Expenditure Categories applicable for the Interim Report. 

1. Required Programmatic Data 

Recipients were also required to provide the following information if they had or planned to have 

expenditures in the following Expenditure Categories. 

a. Revenue replacement (EC 6.19): Key inputs into the revenue replacement formula in the 2021 

IFR and estimated revenue loss due to the COVID-19 public health emergency calculated using 

the formula in the 2021 IFR as of December 31, 2020.

• Base year general revenue (e.g., revenue in the last full fiscal year prior to the public health 

emergency)

• Fiscal year end date 

• Growth adjustment used (either 4.1 percent or average annual general revenue growth over 

3 years prior to pandemic)

• Actual general revenue as of the twelve months ended December 31, 2020

7 For purposes of reporting in the SLFRF portal, an expenditure is the amount that has been incurred as a 

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

8 For purposes of reporting in the SLFRF portal, an obligation is an order placed for property and services, 

contracts and subawards made, and similar transactions that require payment.

9 See Appendix 3 for the full Expenditure Category (EC) list. Please note that Appendix 3 includes the 

expenditure categories under the 2021 IFR, applicable to the Interim Report. 

Comparison to reporting for the CRF

This guidance does not change the reporting or compliance requirements pertaining to 

the CRF. Reporting and compliance requirements for the SLFRF are separate from 

CRF reporting requirements. Differences between CRF and SLFRF include:

• Project, Expenditure, and Subaward Reporting: The SLFRF reporting 

requirements leverage the existing reporting regime used for CRF to foster 

continuity and provide many recipients with a familiar reporting mechanism. The 

data elements for the Project and Expenditure Report will largely mirror those used 

for CRF, with some minor exceptions noted in this guidance. The users’ guide will 

describe how reporting for CRF funds will relate to reporting for the SLFRF.

• Timing of Reports: CRF reports were due within 10 days of each calendar quarter

end. For quarterly reporters, SLFRF reporting will be due the last day of the month 

following the end of the period covered. For annual reporters, SLFRF reporting will 

be due on an annual schedule (see table in Section B below).

• Program and Performance Reporting: The CRF reporting did not include any 

program or performance reporting. To build public awareness and accountability 

and allow Treasury to monitor compliance with eligible uses, some program and 

performance reporting is required for SLFRF.
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• Estimated revenue loss due to the COVID-19 public health emergency as of December 31, 

2020

• An explanation of how revenue replacement funds were allocated to government services 

(Note: additional instructions was provided in the user guide)

In calculating general revenue and the other items discussed above, recipients should have 

used audited data if it was available. When audited data was not available, recipients were not 

required to obtain audited data if substantially accurate figures could be produced on an 

unaudited basis. Recipients should have used their own data sources to calculate general 

revenue and did not need to rely on revenue data published by the Census Bureau. Treasury 

acknowledges that due to differences in timing, data sources, and definitions, recipients’ selfreported general revenue figures may differ from those published by the Census Bureau. 

Recipients were permitted to provide data on a cash, accrual, or modified accrual basis, 

provided that recipients are consistent in their choice of methodology throughout the covered 

period and until reporting is no longer required. Recipients’ reporting should align with their own 

financial reporting. 

In calculating general revenue, recipients should have excluded all intergovernmental transfers 

from the federal government. This includes, but is not limited to, federal transfers made via a 

State to a locality pursuant to the CRF or SLFRF. To the extent federal funds are passed 

through States or other entities or intermingled with other funds, recipients should have 

attempted to identify and exclude the federal portion of those funds from the calculation of 

general revenue on a best-efforts basis. 

Consistent with the broad latitude provided to recipients to use funds for government services to 

the extent of reduction in revenue, recipients were required to submit a description of services 

provided. This description may be in narrative or in another form, and recipients were

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 law enforcement operating expenses and $50 were used for 

pay-go building of sidewalk infrastructure. As discussed in the 2021 IFR, these services can 

include a broad range of services but may not be used directly for pension deposits or debt 

service. 

Reporting requirements did not require tracking the indirect effects of Fiscal Recovery Funds, 

apart from the restrictions on use of Fiscal Recovery Funds to offset a reduction in net tax 

revenue. In addition, recipients were required to indicate that Fiscal Recovery Funds were not 

used to make a deposit in a pension fund. 

B. Project and Expenditure Report 

All recipients are required to submit Project and Expenditure Reports. 

Note on NEUs: To facilitate reporting, each NEU will need an NEU Recipient Number. This is a unique 

identification code for each NEU assigned by the State or territory to the NEU as part of its request 

for funding. 

1. Quarterly Reporting

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

• 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 residents
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• 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

For these recipients, the initial quarterly Project and Expenditure Report covered three calendar 

quarters from March 3, 2021 to December 31, 2021 and was required to be submitted to Treasury by 

January 31, 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. Table 3 summarizes the quarterly 

report timelines:

Table 3: Quarterly Project and Expenditure Report Timeline

Report Year Quarter Period Covered Due Date

1 2021 2 – 4 March 3 – December 31 January 31, 2022

2 2022 1 January 1 – March 31 April 30, 2022

3 2022 2 April 1 – June 30 July 31, 2022

4 2022 3 July 1 – September 30 October 31, 2022

5 2022 4 October 1 – December 31 January 31, 2023

6 2023 1 January 1 – March 31 April 30, 2023

7 2023 2 April 1 – June 30 July 31, 2023

8 2023 3 July 1 – September 30 October 31, 2023

9 2023 4 October 1 – December 31 January 31, 2024

10 2024 1 January 1 – March 31 April 30, 2024

11 2024 2 April 1 – June 30 July 31, 2024

12 2024 3 July 1 – September 30 October 31, 2024

13 2024 4 October 1 – December 31 January 31, 2025

14 2025 1 January 1 – March 31 April 30, 2025

15 2025 2 April 1 – June 30 July 31, 2025

16 2025 3 July 1 – September 30 October 31, 2025

17 2025 4 October 1 – December 31 January 31, 2026

18 2026 1 January 1 – March 31 April 30, 2026

19 2026 2 April 1 – June 30 July 31, 2026

20 2026 3 July 1 – September 30 October 31, 2026

21 2026 4 October 1 – December 31 April 30, 2027

2. 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 and NEUs that are allocated less than $10 million in SLFRF 

funding

For these recipients, the initial Project and Expenditure Report covered 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. Table 4

summarizes the annual report timelines:
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Table 4: Annual Project and Expenditure Report timeline

Report Period Covered Due Date

1 March 3, 2021 – March 31, 2022 April 30, 2022

2 April 1, 2022 – March 31, 2023 April 30, 2023

3 April 1, 2023 – March 31, 2024 April 30, 2024

4 April 1, 2024 – March 31, 2025 April 30, 2025

5 April 1, 2025 – March 31, 2026 April 30, 2026

6 April 1, 2026 – December 31, 2026 April 30, 2027

3. Required Information 

The following information is required in Project and Expenditure Reports for both quarterly and annual 

reporting:

Projects: Provide information on all SLFRF funded projects. Projects are 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 eligible government services or 

investments funded in whole or in part by SLFRF funding. For each project, the recipient is required 

to enter the project name, identification number (created by the recipient), project expenditure 

category (see Appendix 1), description, and status of completion. Project descriptions must 

describe the project in sufficient detail to provide an understanding of the major activities that will 

occur, and must be between 50 and 250 words. 

Project descriptions for the emergency relief from natural disasters eligible use category must 

describe the natural disaster the recipient is responding to, including the type of event, and how 

the emergency relief is related to and reasonably proportional to the natural disaster. 

a. Projects should be defined to include only closely related activities directed toward a common 

purpose. Recipients should review the Required Programmatic Data described in 3.g. below and 

define their projects at a sufficient level of granularity. 

Note: For each project, the recipient is asked to select the appropriate Expenditure Category based 

on the scope of the project (see Appendix 1). Projects should be scoped to align to a single 

Expenditure Category. For select Expenditure Categories, the recipient also is asked to provide 

additional programmatic data (described further below). 

b. Obligations and Expenditures: Once a project is entered the recipient will be able to report on the 

project’s obligations and expenditures. Recipients will be asked to report:

• Current period obligation

• Cumulative obligation

• Current period expenditure

• Cumulative expenditure

c. Project Status: Once a project is entered the recipient will be asked to report on project status each 

reporting period, in four categories:

• Not Started

• Completed less than 50 percent

• Completed 50 percent or more

• Completed

d. Program Income: Recipients should report the program income earned and expended to cover 

eligible project costs, if applicable. 
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e. Adopted Budget (States, U.S. territories, metropolitan cities and counties with a population that 

exceeds 250,000 residents only): Each state, territory and metropolitan city and county with a 

population that exceeds 250,000 residents will provide the budget adopted for each project by its 

jurisdiction associated with SLFRF funds. Treasury will use this information to better understand 

the intended impact, identify opportunities for outreach, and understand the recipient’s progress in 

program implementation. Treasury is not approving or pre-approving budgets. 

• 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 when the funds have been 

obligated.

• Additional information is provided on the differences between Adopted Budget, Obligations, 

and Expenditures as part of the user guide posted at www.treasury.gov/SLFRPReporting. 

f. Project Demographic Distribution (applicable to Public Health and Negative Economic Impact ECs: 

EC 1.1-2.37)– Collection began April 2022

Recognizing the disproportionate public health and negative economic impacts of the pandemic

on many households, communities, and other entities, 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: 

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. 

Recipients will select from the following options: 

Impacted Disproportionately Impacted

Public Health • General Public

Assistance to 

Households

• Low- or-moderate income 

households or populations10

• Households that experienced 

unemployment

• Households that experienced 

increased food or housing insecurity

• Households that qualify for certain 

federal programs11

• Low-income households and 

populations12

• Households and populations

residing in Qualified Census Tracts

• Households that qualify for certain 

federal programs13

• Households receiving services 

provided by Tribal governments

10 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).

11 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.

12 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.

13 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 
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Impacted Disproportionately Impacted

• For services to address lost 

instructional time in K-12 schools: 

any students that lost access to inperson instruction for a significant 

period of time

• Other households or populations 

that experienced a negative 

economic impact of the pandemic 

other than those listed above 

(please specify)

• Households residing in the U.S. 

territories or receiving services from 

these governments

• For services to address educational 

disparities, Title I eligible schools

14

• 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 (please specify)

• 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

g. Subawards, Contracts, Grants, Loans, Transfers, and Direct Payments: Each recipient shall also 

provide detailed obligation and expenditure information for any contracts and grants awarded, 

loans issued, transfers made to other government entities, and direct payments made by the 

recipient that are equal to or greater than $50,000. As noted in Treasury’s Project & Expenditure 

User Guides, subaward reporting for funds spent under the revenue loss eligible use category has 

not been required in past reporting periods. Please note that as outlined in 2022 Final Rule FAQ 

Supplemental Nutrition Program for Women, Infants, and Children (“WIC”), Section 8 Vouchers, Low-Income Home 

Energy Assistance Program (“LIHEAP”), and Pell Grants. 

14 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.
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13.14, Treasury is not collecting subaward data for projects categorized under the revenue loss 

eligible use category. 

Recipients do not need to submit separate monthly subaward reports to FSRS.gov as required 

pursuant to the 2 CFR Part 170, Appendix A award term regarding reporting subaward and 

executive compensation, which is included in the SLFRF Award Terms and Conditions. Treasury 

will submit this reporting on behalf of recipients using the $50,000 reporting threshold, timing, and 

data elements discussed in this guidance. If recipients choose to continue reporting to FSRS.gov 

in addition to reporting directly to Treasury on these funds, they may do so and will be asked to 

notify Treasury as part of their quarterly submission. 

In general, recipients will be asked to provide the following information for each Contract, Grant, 

Loan, Transfer, or Direct Payment equal to or greater than $50,000:

• Subrecipient identifying and demographic information (e.g., UEI/TIN number and location)

• Award number (e.g., Award number, Contract number, Loan number)

• Award date, type, amount, and description

• Award payment method (reimbursable or lump sum payment(s))

• For loans, expiration date (date when loan expected to be paid in full)

• Primary place of performance

• Related project name(s)

• Related project identification number(s) (created by the recipient)

• Period of performance start date

• Period of performance end date

• Quarterly obligation amount

• Quarterly expenditure amount

• Project(s)

• Additional programmatic performance indicators for select Expenditure Categories (see below)

Aggregate reporting is required for contracts, grants, transfers made to other government entities, 

loans, and direct payments that are below $50,000. This information will be accounted for by 

Expenditure Category at the project level. Note that all obligations and expenditures made directly 

to individuals, regardless of dollar amount, should be included in aggregate reporting.

As required by the 2 CFR Part 170, Appendix A award term regarding reporting subaward and 

executive compensation, recipients must also report the names and total compensation of their 

five most highly compensated executives and their subrecipients’ executives for the preceding 

completed fiscal year if (1) the recipient received 80 percent or more of its annual gross revenues 

from Federal procurement contracts (and subcontracts) and Federal financial assistance subject 

to the Transparency Act, as provided by 2 CFR 170.320 (and subawards), and received 

$25,000,000 or more in annual gross revenues from Federal procurement contracts (and 

subcontracts) and Federal financial assistance subject to the Transparency Act (and subawards), 

and (2) if the information is not otherwise public. In general, most SLFRF recipients are 

governmental entities with executive salaries that are already disclosed, so no additional 

information would be required to be reported for them. The recipient is responsible for the 

subrecipients’ compliance with registering and maintaining an updated profile on SAM.gov.

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:

• 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.
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• Recipient was unable to contact subrecipient: 

o Services the subrecipient provided were completed after April 4, 2022 and recipient is 

continuing to work to collect its subrecipient’s UEI

o Services the subrecipient provided were completed prior to April 4, 2022

Recipients will also be required to report a timeline for obtaining and reporting the UEI for all reasons 

excluding services that were completed prior to April 4, 2022. 

h. Civil Rights Compliance: Treasury will request information on recipients’ compliance with Title VI 

of the Civil Rights Act of 1964, as applicable, on an annual basis. This information may include a 

narrative describing the recipient’s compliance with Title VI, along with other questions and 

assurances. This collection does not apply to Tribal governments15

i. Ineligible Activities: Tax Offset Provision (States and territories only): Section 602(c)(2)(A) of the 

Social Security Act prohibits a State or territory from using SLFRF funds to directly or indirectly 

offset a reduction in the net tax revenue of the State or territory resulting from a change in law, 

regulation, or administrative interpretation during the covered period (the “Tax Offset Provision”). 

The 2022 Final Rule implements the Tax Offset Provision at 31 CFR § 35.8. Violations of the Tax 

Offset Provision may be subject to recoupment. The following information is required for Treasury 

to ensure SLFRF funding is not used for ineligible activities related to the Tax Offset Provision. 

For each reporting year, in the quarterly reporting cycle occurring 90 days after the end of the 

recipient’s fiscal year, States and territories will report certain items related to the Tax Offset 

Provision, as detailed below. For example, if a recipient’s fiscal year ends June 30, 2022, 

reporting on the Tax Offset Provision for fiscal year 2022 will be due in October 2022. All States 

and territories reported on the Tax Offset Provision for fiscal year 2021 in July 2022. 

As indicated in the 2022 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 2022 Final Rule, 31 CFR § 35.3. For purposes of 

calculating a net reduction in total spending, total spending for the fiscal year ending 2019 should 

be reported on an inflation-adjusted basis, consistent with the 2022 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 2022 Final Rule.

For purposes of reporting actual tax revenue for the requested fiscal year and baseline tax 

revenue for the fiscal year ending 2019,

16 (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: 

15 Please note, as explained in Treasury FAQ 12.1, that the award terms and conditions for Treasury’s 

pandemic recovery programs, including the SLFRF, do not impose antidiscrimination requirements on Tribal 

governments beyond what would otherwise apply under federal law.

16 Tax revenue for fiscal year ending 2019 is relevant for calculating the recipient’s baseline.
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Summary Questions 

• Do you have revenue-reducing covered change(s) to report for the requested fiscal year and 

for future fiscal years? Yes/No

o If no, recipients have no further reporting requirements in the tax offset section. 

(Remaining summary questions will be greyed out).

o If yes, recipients will complete part 1 and additional fields. 

• Is the aggregate value of your revenue-reducing covered change(s) for the requested fiscal 

year less than the de minimis? Yes/No.

o If yes, recipients will complete parts 1 and 2, and no further reporting is required in 

the tax offset section. (Remaining summary questions will be greyed out).

o If no, recipients will complete parts 1, 2 and additional fields. 

• 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? Yes/No. 

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. (Remaining summary questions will be greyed out).

• Do you have revenue-increasing covered change(s) and/or covered spending cuts to report 

for the requested fiscal year? Yes/No

o If yes, recipients will complete parts 1, 2, 3, and 4. 

o If no, recipients will complete the revenue reduction cap. 

Reporting Part 1: Revenue-reducing Covered Changes

• Do you have revenue-reducing covered change(s) to report for the requested fiscal year and 

for future fiscal years? Yes/No 

o If yes, complete grid or upload spreadsheet with the name of each revenue-reducing 

covered change and the value of the revenue-reducing covered change for the 

requested fiscal year and for future fiscal years. 

o If no, a recipient has no revenue-reducing covered changes to report, no additional 

reporting is required. 

• Enter in the aggregate value of all revenue-reducing covered change(s) for the requested 

fiscal year.17

Revenue-reducing Covered Changes: Guidance

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 yearover-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.

17 The 2022 final rule defines covered change. “Covered change means a change in law, regulation, or 

administrative interpretation that reduces any tax (by providing for a reduction in a rate, a rebate, a deduction, 

a credit, or otherwise) or delays the imposition of any tax or tax increase. A change in law includes any final 

legislative or regulatory action, a new or changed administrative interpretation, and the phase-in or taking 

effect of any statute or rule if the phase-in or taking effect was not prescribed prior to the start of the covered 

period.”
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Reporting Part 2: Baseline Revenue and De Minimis Threshold 

• Enter Baseline Revenue: 

• Enter in the aggregate value of the revenue-reducing covered change(s) for the requested 

fiscal year as a percentage of baseline revenue: 

• Is the aggregate value of the revenue-reducing covered change(s) for the requested fiscal 

year less than one percent of baseline revenue? Y/N

o If yes, a recipient’s aggregate value of the revenue-reducing covered changes in the 

reporting year is less than the de minimis threshold, and no additional reporting is 

required. 

Baseline Revenue: Guidance

Baseline has the meaning defined in the 2022 Final Rule, 31 CFR 35.3.

Recipients must determine whether the aggregate value of the revenue-reducing covered

changes in the reporting year is less than one percent of baseline revenue (the de minimis 

threshold).

Reporting Part 3: Actual Tax Revenue and Reduction in Net Tax Revenue 

• Enter Actual Tax Revenue for the requested fiscal year: 

• Enter Reduction in Net Tax Revenue: baseline revenue minus actual tax revenue

o If the value of the reduction in net tax revenue is zero or negative (meaning that 

actual tax revenue is equal to or greater than baseline revenue), no additional 

reporting is required. 

Actual Tax Revenue: Guidance

Actual tax revenue means the tax revenue received by the recipient government in the reporting 

year. Tax revenue has the meaning defined in the 2022 Final Rule, 31 CFR 35.3.

Reduction in Net Tax Revenue: Guidance

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.

Reporting Part 4: Revenue-increasing Covered Changes and Covered Spending Cuts

• Do you have revenue-increasing covered change(s) and/or covered spending cuts to report 

for the requested fiscal year? Yes/No. 

• If yes, 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):

• Enter net reduction in total spending for the requested fiscal year: 

• 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 

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.

• Enter the aggregate value of revenue-increasing covered changes + the aggregate value of 

covered spending cuts.

• Enter the total value of revenue-reducing covered changes minus the total of (aggregate 

value of revenue-increasing covered changes + aggregate value of covered spending cuts).
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• Is the aggregate value of revenue-reducing covered changes minus the total of (aggregate 

value of revenue-increasing changes + aggregate value of covered spending cuts) negative 

or equal to zero? (Yes/No)

o If yes, recipients have no further reporting requirements related to the Tax Offset 

Provision.

o If no, recipients must move on to the calculation of the revenue reduction cap. 

Revenue-increasing covered changes: Guidance

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 yearover-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.

Net reduction in total spending, and tables of specific spending cuts: Guidance

Recipients may cut spending in certain areas to pay for revenue-reducing 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 2022 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 
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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 2022 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 2021 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 2022 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. 

Reporting Part 5: Revenue Reduction Cap

The “revenue reduction cap,” together with 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) [prepopulated from Part 3] and

• Aggregate Value of revenue-reducing covered changes minus (total of (aggregate value of 

revenue-increasing changes + aggregate value of covered spending cuts) [pre-populated 

from Part 4].

j. Required Programmatic Data (other than water, sewer, and broadband infrastructure projects):

For all projects listed under the following Expenditure Categories (see Appendix 1), the 

information listed must be provided in each report.

1. Public Health and Negative Economic Impact (EC 1.1-3.5) - Collection began in April 2022

• 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.

18

Note: The 2022 final rule presumes that all enumerated eligible uses for programs and 

services, including COVID-19 mitigation and prevention programs and services, are 

reasonably proportional responses to the harm identified unless a response is grossly 

disproportionate to the type or extent of harm experienced. Many of the Eligibility 

Categories encompass multiple specific enumerated eligible uses and may be provided to 

a variety of populations. For example, EC 2.13 Healthy Childhood Environments: Services 

to Foster Youth or Families Involved in Child Welfare System includes a wide array of 

financial, educational, child development, or health supports, or other supports necessary, 

including supports for kinship care, and may be provided to foster youth and/or families 

involved in the child welfare system. 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 

18 Please note that capital expenditures are not considered “programs and services” and are not presumed to

be reasonably proportional responses to an identified harm except as provided in the 2022 final rule. 
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being provided (e.g., respite resources). For enumerated eligible uses, recipients are not 

required to provide substantive documentation that the response is related and reasonably 

proportional in the Project and Expenditure Report.

2. Capital Expenditures (EC 1.1-3.5) - Collection began in January 2022, with additional fields 

required starting in July 2022

• Does this project include a capital expenditure? (Collection began in January 2022)

• Total expected capital expenditure, including pre-development costs, if applicable

(Collection began in January 2022)

• Type of capital expenditure, based on the following enumerated uses (Collection began in

July 2022): 

▪ COVID-19 testing sites and laboratories, and acquisition of related equipment

▪ COVID-19 vaccination sites

▪ Medical facilities generally dedicated to COVID-19 treatment and mitigation (e.g., 

emergency rooms, intensive care units, telemedicine capabilities for COVID-19 

related treatment)

▪ Temporary medical facilities and other measures to increase COVID-19 treatment 

capacity, including related construction costs

▪ Acquisition of equipment for COVID-19 prevention and treatment, including

ventilators, ambulances, and other medical or emergency services equipment

▪ Emergency operations centers and acquisition of emergency response equipment 

(e.g., emergency response radio systems)

▪ Installation and improvement of ventilation systems in congregate settings, health 

facilities, or other public facilities

▪ Public health data systems, including technology infrastructure

▪ Adaptations to congregate living facilities, including skilled nursing facilities, other

long-term 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)

▪ Mitigation measures in small businesses, nonprofits, and impacted industries (e.g.,

developing outdoor spaces)

▪ Behavioral health facilities and equipment (e.g., inpatient or outpatient mental health 

or substance use treatment facilities, crisis centers, diversion centers)

▪ Technology and equipment to allow law enforcement to efficiently and effectively 

respond to the rise in gun violence resulting from the pandemic 

▪ Affordable housing, supportive housing, or recovery housing development

▪ Food banks and other facilities primarily dedicated to addressing food insecurity 

▪ Transitional shelters (e.g., temporary residences for people experiencing 

homelessness)

▪ Devices and equipment that assist households in accessing the internet (e.g., 

tablets, computers, or routers) 

▪ Childcare, daycare, and early learning facilities

▪ Job and workforce training centers

▪ Improvements to existing facilities to remediate lead contaminants (e.g., removal of 

lead paint)

▪ 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)

▪ Parks, green spaces, recreational facilities, sidewalks, pedestrian safety features 

like crosswalks, streetlights, neighborhood cleanup, and other projects to revitalize 

public spaces

▪ Rehabilitations, renovation, remediation, cleanup, or conversions of vacant or 

abandoned properties 
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▪ Schools and other educational facilities or equipment to address educational 

disparities

▪ Technology and tools to effectively develop, execute, and evaluate government 

programs

▪ Technology infrastructure to adapt government operations to the pandemic (e.g., 

video-conferencing software, improvements to case management systems or data 

sharing resources), reduce government backlogs, or meet increased maintenance 

needs

▪ Other (please specify)

• 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 (Collection began in July 2022)

• For projects with total expected capital expenditures of over $10 million, provide labor 

reporting as outlined for infrastructure projects on pages 37 and 38 (Collection began July

2022)

3. Household Assistance (EC 2.1-2.8) – Collection began January 2022:

• Number of households served (by program if recipient establishes multiple separate 

household assistance programs)

4. Small Business Economic Assistance (EC 1.8, 2.29-2.33) – Collection began April 2022

• Number of small businesses served (by program if recipient establishes multiple separate 

small business assistance programs)

5. Assistance to Non-Profits (EC 1.9, 2.34)- Collection began April 2022

• Number of Non-Profits served (by program if recipient establishes multiple separate nonprofit assistance programs)

6. Aid to Travel, Tourism, and Hospitality or Other Impacted Industries (EC 1.10, 2.35-2.36) –

Collection began April 2022:

• If aid is provided to industries other than travel, tourism, and hospitality (EC 2.36), 

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 2022 final 

rule, and rationale for providing aid to the industry

• For each subaward:

o Sector of employer (Note: additional detail, including list of sectors, to be provided in 

the user guide posted to www.treasury.gov/SLFRP)

o Purpose of funds (e.g., payroll support, safety measure implementation)

7. Education Assistance (EC 2.14, 2.24-.2.27) – Collection began in January 2022:

• The National Center for Education Statistics (“NCES”) School ID or NCES District ID. List 

the School District if all schools within the school district received some funds. If not all 

schools within the school district received funds, list the School ID of the schools that 

received funds. These can allow evaluators to link data from the NCES to look at schoollevel demographics and, eventually, student performance.19

19 For more information on NCES identification numbers see https://nces.ed.gov/ccd/districtsearch/ (districts) 

and https://nces.ed.gov/ccd/schoolsearch/ (schools). 
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8. Payroll for Public Health and Safety Employees (EC 3.1) – Collection began in January 2022:

• Number of government FTEs responding to COVID-19 supported under this authority

9. Rehiring Public Sector Staff (EC 3.2) – Collection began in January 2022:

• Number of FTEs rehired by governments under this authority

10. Premium Pay (both Public Sector EC 4.1 and Private Sector EC 4.2) – Collection began in 

January 2022; additional field began in April 2022

• List of sectors designated as critical to protecting the health and well-being of residents by 

the chief executive of the jurisdiction, if beyond those included in the 2022 final rule 

(Collection began January 2022)

• Number of workers to be served (Collection began January 2022)

• Employer sector for all subawards to third-party employers (i.e., employers other than the 

State, local, or Tribal government) (Collection began January 2022)

• For groups of workers (e.g., an operating unit, a classification of worker, etc.) or, to the 

extent applicable, individual workers, other than those where the eligible worker receiving 

premium pay is earning (with the premium pay 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, whichever is 

higher, on an annual basis; OR the eligible worker receiving premium pay is not exempt 

from the Fair Labor Standards Act overtime provisions: 

▪ A brief written narrative justification of how the premium pay or grant is responsive 

to workers performing essential work during the public health emergency. This 

could include a description of the essential workers’ duties, health or financial risks 

faced due to COVID-19, and why the recipient government determined that the 

premium pay was responsive to workers performing essential work during the 

pandemic. This description should not include personally identifiable information; 

when addressing individual workers, recipients should be careful not to include 

this information. Recipients may consider describing the workers’ occupations and 

duties in a general manner as necessary to protect privacy (Collection began 

January 2022)

• Number of workers to be served with premium pay in K-12 schools (Collection began April 

2022)

11. Revenue replacement (EC 6.1) – Collection began in August 2021:

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.

For recipients electing the “Standard Allowance,” Treasury will presume that up to $10 

million, not to exceed the award allocation, in revenue has been lost due to the public health 

emergency. 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. Recipients that elect to use this standard allowance will make this election instead 

of calculating lost revenue using the formula. 
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For recipients calculating revenue loss according to the formula, the 2022 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.

Recipients calculating lost revenue using the formula should report the following: 

• Choice of fiscal or calendar year revenue loss (choice must remain consistent throughout 

award period)

• General revenue collected over the past 12 months as of the most recent calculation 

date, as outlined in the 2022 final rule.

• Calculated revenue loss due to the COVID-19 public health emergency; and

• An explanation of how the revenue replacement funds were allocated to government 

services (note: additional instructions and/or template provided in the user guide posted 

at www.treasury.gov/SLFRPReporting).

For information on treatment of future tax changes, please see the Statement Regarding 

Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final 

Rule and Final Rule.

12. Emergency Relief from Natural Disasters (EC 8) – Collection began October 2023:

For EC 8.1-8.11

• Identify the natural disaster declaration or designation 

o Emergency Declaration or Major Declaration pursuant to the Robert T. Stafford 

Disaster Relief and Emergency Assistance Act

▪ If responding to a natural disaster that is the subject of an emergency declaration 

pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act:

• Provide the declaration identification number;

• Have SLFRF funds provided financial assistance to a person, business 

concern, or other entity with respect to disaster losses? If providing 

financial assistance to a person, business concern, or other entity with 

respect to disaster losses, recipients are responsible for ensuring 

compliance with the duplication of benefits requirements described in the 

interim final rule at 31 CFR 35.6(g)(3). Disaster losses are losses suffered 

as a result of a major disaster or emergency declared under the Stafford 

Act.

o Emergency declaration by the Governor of a state pursuant to respective state law 

without a Stafford Act Declaration 

o 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 

For EC 8.6, 8.7, 8.12, 8.13

• Does this project include a capital expenditure? 

• Total expected cost of capital expenditures funded with SLFRF in a project, 

including pre-development costs, if applicable 

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

labor reporting as outlined for infrastructure projects on pages 37 and 38

• For EC 8.12 (not EC 8.6, 8.7, 8.13): For recipients (except for Tribal governments) 

using SLFRF for mitigation activities with SLFRF-funded capital expenditures over 

$1 million, provide a written justification. Recipients that incorporate mitigation 
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activities into repairing public infrastructure or home repairs should report their 

projects in EC 8.12. 

13. Surface Transportation (EC 9) – Collection began October 2023 (Additional fields may be 

phased in through future reporting periods):

• EC 9.1-9.3: 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.

• EC 9.1: Surface Transportation Projects Receiving Funding from Department of 

Transportation (DOT)

o Select the relevant program under which your DOT-funded project falls (check 

one box):

▪ 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 CostSaving Transportation (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) 

o FAIN number(s) for associated DOT project

o Was DOT consulted prior to using SLFRF funds for this project? Yes/No.

o 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, select 

whether the project will: 
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▪ 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); and 

(Yes/No)

▪ Support the achievement of 1 or more performance targets of the State 

established under 23 U.S.C. 150. (Yes/No)

▪ This project is not a project eligible under title 23 of the U.S. Code or 

otherwise subject to the requirements of title 23 of the U.S. Code.

o Limitation on Operating Expenses Attestation (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): 

The SLFRF funds associated with this project are not being used for operating 

expenses.

• EC 9.2: Surface Transportation Projects Not Receiving Funding from DOT 

(Streamlined Framework)

o Select the eligible project type from the 2023 RAISE Grant NOFO for which the 

recipient is using SLFRF funds.

▪ 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 (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 on-demand projects that expand access and reduce transportation 

cost burden

▪ Planning projects 

o 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, select 

whether the project will: 

▪ 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); and 

(Yes/No)

▪ Support the achievement of 1 or more performance targets of the State 

established under 23 U.S.C. 150. (Yes/No)

▪ This project is not a project eligible under title 23 of the U.S. Code or 

otherwise subject to the requirements of title 23 of the U.S. Code.

o Environmental Impact Attestation: The entire project scope is limited to the set 

of actions or activities 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 
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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).

o 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.

o Limitation on Operating Expenses Attestation (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): 

The SLFRF funds associated with this project are not being used for operating 

expenses.

• For EC 9.3: Non-federal share requirements for a Surface Transportation project or 

repaying a TIFIA loan

o Select the DOT program for which you are using SLFRF funds to satisfy nonfederal share requirements or to repay a TIFIA loan

▪ INFRA Grants 

▪ Fixed Guideway Capital Investment Grants 

▪ Mega Grants 

▪ Projects eligible for credit assistance under the TIFIA program

▪ Repayment of TIFIA loan

o FAIN number(s) for associated DOT projects

14. Title I (EC 10) – Collection began October 2023:

• Environmental Review Type: Indicate the type of environmental review required by the 

project

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))

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.

• 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.

• Does this Title I project relate to broadband infrastructure? (Yes/No).

• For non-Tribal government recipients:

o Designate which of the three National Objectives the project aligns to:

▪ Benefit low- and moderate-income persons

▪ Prevent of eliminate slums or blight

▪ Meet other particularly urgent community development needs

o Labor Standards Attestation: All labor standards requirements applicable under 

this eligible use category have been satisfied by the recipient.

o For Tribal government recipients: 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 needs-based 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. 
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o If yes: Attestation: The project beneficiaries are receiving or are eligible to 

receive needs-based services provided by the Tribal government.

k. Required Programmatic Data for Water, Sewer, and Broadband Infrastructure Projects (EC 5): For 

all projects listed under the Water, Sewer, and Broadband Expenditure Categories (see Appendix 

1), more detailed project-level information is required. Each project will be required to report 

expenditure data as described above, but will also report the following information: 

1. All water, sewer, and broadband infrastructure projects (EC 5,) – Collection began in January 

2022:

• Projected/actual construction start date (month/year)

• Projected/actual initiation of operations date (month/year)

• Location 

• For projects over $10 million (based on expected total cost):

a. A recipient may provide a certification that, for the relevant project, all laborers and 

mechanics employed by contractors and subcontractors in the performance of such 

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-in-construction law (commonly known as 

“baby Davis-Bacon Acts”). If such certification is not provided, a recipient must provide 

a project employment and local impact report detailing: 

▪ The number of employees of contractors and sub-contractors working on the 

project;

▪ The number of employees on the project hired directly and hired through a third 

party;

▪ The wages and benefits of workers on the project by classification; and

▪ Whether those wages are at rates less than those prevailing.

20

Recipients must maintain sufficient records to substantiate this information upon

request. 

b. A recipient may provide a certification that a 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)). If the recipient does not provide such 

certification, the recipient must provide a project workforce continuity plan, detailing:

▪ 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; 

▪ How the recipient will minimize risks of labor disputes and disruptions that would 

jeopardize timeliness and cost-effectiveness of the project; 

▪ 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);

▪ 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

20 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.
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▪ Whether the project has completed a project labor agreement.

c. Whether the project prioritizes local hires.

d. Whether the project has a Community Benefit Agreement, with a description of any 

such agreement.

2. Water and sewer projects (EC 5.1-5.18) Required once the project starts:

• National Pollutant Discharge Elimination System (NPDES) Permit Number (if applicable; 

for projects aligned with the Clean Water State Revolving Fund) (Collection began in 

January 2022)

• Public Water System (PWS) ID number (if applicable; for projects aligned with the Drinking 

Water State Revolving Fund) (Collection began January 2022)

• Median Household Income of service area (Collection began in April 2022)

• Lowest Quintile Income of the service area (Collection began in April 2022)

3. Broadband projects (EC 5.19-5.21) Collection includes new fields that began in July 2022. 

Additional fields will be phased in through future reporting periods, as noted below.

Overall Project Information

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

symmetrical 100 Mbps download and upload speeds. 

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

download and upload speeds, explain why not, and 

o Confirm that the project is designed to, upon completion, 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.

• Confirm that the service provider for the project has, or will upon completion of the project, 

either participated in the Federal Communications Commission (FCC)’s 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).

Detailed Project Information

• Project technology type(s) (Planned/Actual)

o Fiber

o Coaxial Cable

o Terrestrial Fixed Wireless

o Other (specify)

• Total miles of fiber deployed (Planned/Actual)

• Total number of funded locations served (Planned/Actual)

o Total number of funded locations served, broken out by speeds:

▪ Pre-SLFRF Investment:

• Number receiving 25/3 Mbps or below 

• Number receiving between 25/3 Mbps and 100/20 Mbps

▪ Post-SLFRF Investment (Planned/Actual):

• Number receiving minimum 100/100 Mbps 

• Number receiving minimum 100/20 Mbps and scalable to minimum 

100/100 Mbps

o Total number of funded locations served, broken out by type (Planned/Actual):

▪ Residential

• Total Housing Units

▪ Business

▪ Community anchor institution
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• Speed tiers offered, corresponding non-promotional prices, including associated fees, and 

data allowance for each speed tier of broadband service (collection to be phased in a 

future reporting period)

Location-by-Location Project Information

For each location served by a Project, the recipient must collect from the subrecipient or 

contractor and submit the following information to Treasury using a predetermined file format 

that will be provided by Treasury (collection of certain fields will begin in October 2022, as 

specified below):

• Latitude/longitude at the structure where service will be installed (required starting October 

2022)Technology used to offer service at the location (required starting October 2022)

• Location type (required starting October 2022)

o Residential

▪ If Residential, Number of Housing Units

o Business

o Community anchor institution

• Speed tier at the location pre-SLFRF investment (collection to be phased in)

o 25/3 Mbps or below

o Between 25/3 Mbps and 100/20 Mbps

• Speed and latency at the location post-SLFRF investment (collection to be phased in)

o Maximum download speed offered 

o Maximum download speed delivered

o Maximum upload speed offered

o Maximum upload speed delivered

o Latency

• Standardized FCC Identifiers

o Fabric ID # (Broadband Serviceable Fabric Locations)

o FCC Issued Provider ID #

l. Additional Required Programmatic Data for States, U.S. territories, and metropolitan cities and 

counties with a population that exceeds 250,000 residents only: As noted in the Recovery Plan 

Performance Report section of this guidance, states, U.S. territories, and metropolitan cities and 

counties with a population over 250,000 are required to provide additional data in the Project and 

Expenditure report for projects in the following expenditure categories. Treasury recognizes that 

recipients are reporting a broad set of projects under the following expenditure categories. It may 

be the case that a recipient is reporting a project under an expenditure category that is an eligible 

use of SLFRF funds for that expenditure category, in accordance with the 2022 final rule, but is 

not designed to meet the associated performance indicators. In these instances, recipients may 

report a “0” in these data fields. As described in the Performance Report section of the Recovery 

Plan Performance Report section, recipients have discretion on the full suite of performance 

indicators for inclusion in their Recovery Plans, including the list of required data for each 

expenditure category, where relevant.

1. Use of Evidence (for relevant ECs noted in Appendix 1)—Collection began April 2022

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

interventions

• Whether a program evaluation of the project is being conducted

2. Household Assistance (EC 2.2), Long-Term Housing Security (EC 2.15-2.16) and Housing 

Support (EC 2.17-2.18):

• Number of households receiving eviction prevention services (including legal 

representation) 
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• Number of affordable housing units preserved or developed

3. Assistance to Unemployed or Underemployed Workers (EC 2.10) and Community Violence 

Interventions (EC 1.11): 

• Number of workers enrolled in sectoral job training programs

• Number of workers completing sectoral job training programs

• Number of people participating in summer youth employment programs

4. Addressing Educational Disparities (EC 2.24-2.26) and Addressing Impacts of Lost 

Instructional Time (EC 2.27): 

• Number of students participating in evidence-based tutoring programs21

5. Healthy Childhood Environments (EC 2.11-2.14):

• Number of children served by childcare and early learning services (pre-school/pre-K/ages 

3-5) 

• Number of families served by home visiting

m. NEU Documentation (NEUs only): Each NEU is also required to provide the following information 

once its accounts are established in Treasury’s Reporting Portal and prior to the due date for 

their first Project and Expenditure Report (due April 30, 2022):

• Copy of the signed award terms and conditions agreement (which was signed and submitted 

to the State as part of the request for funding)

• Copy of the signed assurances of compliance with Title VI of the Civil Rights Act of 1964 

(which was signed and submitted to the State as part of the request for funding)

• Copy of actual budget documents validating the top-line budget total provided to the State as 

part of the request for funding 

NEU accounts are established in Treasury’s Portal based on information provided by the States or 

territories, as further described in Section Part 2 D below. 

C. Recovery Plan Performance Report

States, territories, and metropolitan cities and counties with a population that exceeds 250,000 

residents (i.e., Tier 1 recipients) will also be required to publish and submit to Treasury a Recovery 

Plan performance report (“Recovery Plan”). Each Recovery Plan must be posted on an easily 

discoverable webpage on the public-facing website of the recipient by the same date the recipient 

submits the report to Treasury. Treasury recommends that Recovery Plans be accessible within three 

clicks or fewer from the homepage of the recipient’s website. Within Treasury’s reporting portal, 

recipients must upload a link to the publicly available Recovery Plan and provide required data. 

The Recovery Plan provides the public and Treasury both retrospective and prospective information 

on the projects recipients are undertaking or planning to undertake with program funding and how 

they are planning to ensure program outcomes are achieved in an effective, efficient, and equitable 

manner. While this guidance outlines some minimum requirements for the Recovery Plan, each 

recipient is encouraged to add information to the plan that they feel is appropriate to provide 

information to their constituents on efforts they are taking to respond to the pandemic and promote 

economic recovery. Each jurisdiction may determine the general form and content of the Recovery 

Plan, as long as it includes the minimum information required by Treasury. Treasury provided a 

template (located at www.treasury.gov/SLFRP) but recipients may modify this template as 

appropriate for their jurisdiction, provided the modified template meets Treasury’s requirements, 

21 For more information on evidence-based tutoring programs, refer to the U.S. Department of Education’s 

2021 ED COVID-19 Handbook (Volume 2), which summarizes research on evidence-based tutoring programs 

(see the bottom of page 20.
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outlined below. Through the Recovery Plan, recipients may link to public documents, including, but 

not limited to, legislation, dashboards, survey results, community engagement reports, and equity 

frameworks to support the Recovery Plan narrative. The Recovery Plan should include key 

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

Treasury, as noted below. 

The initial Recovery Plan covered the period from the date of award to July 31, 2021 and was required 

to be submitted to Treasury by August 31, 2021, or 60 days after receiving funding. Thereafter, the 

Recovery Plan will cover a 12-month period and recipients are required to submit the report to 

Treasury after the end of the 12-month period by July 31. The Recovery Plan should include both 

retrospective information covering the time period of the Recovery Plan along with prospective 

information on future work to be undertaken with SLFRF funds or on the planning that has been 

undertaken during the covered period. Table 5 summarizes the report timelines:

Table 5 Recovery Plan Timeline

Annual 

Report

Period Covered Due Date

1 Award Date – July 31, 2021 August 31, 2021 or 60 days 

after receiving funding

2 July 1, 2021 – June 30, 2022 July 31, 2022

3 July 1, 2022 – June 30, 2023 July 31, 2023

4 July 1, 2023 – June 30, 2024 July 31, 2024

5 July 1, 2024 – June 30, 2025 July 31, 2025

6 July 1, 2025 – June 30, 2026 July 31, 2026

7 July 1, 2026 – December 31, 2026 April 30, 2027

Recovery Plans submitted as part of reporting are used by Treasury, third party organizations, the 

public, and other stakeholders to obtain a comprehensive understanding of SLFRF’s largest 

recipients’ planned and actual usage of SLFRF funding, including the jurisdiction’s policy goals, its 

strategy for achieving them, and specific projects or initiatives underway. Alignment of data reported 

in Project and Expenditure reports and Recovery Plans is expected by both Treasury and SLFRF’s 

many stakeholders. Finally, Recovery Plans will be posted publicly by Treasury to provide 

transparency about how program funds are being used by recipient governments. 

The Recovery Plan must include, at a minimum, the following information: 

1. Executive Summary

In this section, recipients should provide a high-level overview of the jurisdiction’s intended and actual 

uses of funding including, but not limited to: the jurisdiction’s strategy, goals, and plan for using Fiscal 

Recovery Funds to respond to the pandemic and promote economic recovery, key outcome goals, 

progress to date on those outcomes, and any noteworthy challenges or opportunities identified during 

the reporting period. 

2. Uses of Funds

In this section, recipients should describe in further detail the strategy and goals of their jurisdiction’s 

SLFRF program, such as how their jurisdiction’s approach would help support a strong and equitable

recovery from the COVID-19 pandemic and economic downturn. Recipients should describe how their 

intended and actual uses of funds will achieve their goals. Given the broad eligible uses of funds 

established by the 2022 final rule and the 2023 IFR and the specific needs of different jurisdictions, 

recipients should also explain how the funds would support the communities, populations, or 

individuals in their jurisdiction. Recipients should describe how their use of funds supports their overall 

strategy and goals in the following areas:
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a. Public Health (EC 1): As relevant, describe how funds are being used to respond to COVID-19,

the broader health impacts of COVID-19, and the COVID-19 public health emergency, including 

community violence interventions and behavioral health.

b. Negative Economic Impacts (EC 2): As relevant, describe how funds are being used to respond 

to negative economic impacts of the COVID-19 public health emergency, including services to 

households (such as affordable housing, job training, and childcare), small businesses, nonprofits, and impacted industries.

c. Public Health-Negative Economic Impact: Public Sector Capacity (EC 3): As relevant, describe 

how funds are being used to support public sector workforce and capacity, including public sector 

payroll, rehiring of public sector workers, and building of public sector capacity. 

d. Premium Pay (EC 4): As relevant, describe the approach, goals, and sectors or occupations 

served in any premium pay program. Describe how the approach prioritizes low-income workers 

and/or any particular group of eligible workers.

e. Water, sewer, and broadband infrastructure (EC 5): As relevant, describe the approach, goals, 

and types of projects being pursued. Where relevant, recipients should note how projects

contribute to addressing climate change and/or how projects benefit disadvantaged communities 

in line with the Justice40 Initiative.

22

f. Revenue Replacement (EC 6): Describe the loss in revenue, including if electing the standard 

allowance, due to the COVID-19 public health emergency, and how funds have been used to 

provide government services, including any funds used under revenue loss for non-federal costshare or matching requirements of other federal programs. 

g. Emergency Relief from Natural Disasters (EC 8): As relevant, describe how funds are being used 

to provide emergency relief from natural disasters that have occurred or are expected to occur 

imminently, or are threatened to occur in the future.

h. Surface Transportation (EC 9): As relevant, describe how funds are being used to support projects 

eligible under the 26 transportation programs specified in the Consolidated Appropriations Act, 

2023. 

i. Title I (EC 10): As relevant, describe how funds are being used for activities that are eligible under 

section 105(a) of the Housing and Community Development Act of 1974 (Title I projects), which 

are the activities eligible under the Community Development Block Grant (CDBG) and Indian 

Community Development Block Grant (ICDBG) programs. 

If appropriate, recipients may also include information on their jurisdiction’s use (or planned use) of 

other federal recovery funds, including other programs under the American Rescue Plan such as 

Emergency Rental Assistance, the Homeowner Assistance Fund, the Capital Projects Fund, the State 

Small Business Credit Initiative, and so forth, to provide broader context on the overall approach for 

pandemic recovery. Jurisdictions may also address use of SLFRF funds in coordination with, or in 

preparation for, funding available through the Infrastructure Investment and Jobs Act.

3. Promoting equitable outcomes

Treasury encourages uses of funds that advance strong, equitable growth, including economic and 

racial equity. For the purposes of the SLFRF, equity is described in the Executive Order 13985 On 

Advancing Racial Equity and Support for Underserved Communities Through the Federal 

Government, as issued on January 20, 2021. Recipients also are encouraged to review the definition 

and discussion of equity in Executive Order 14091, Further Advancing Racial Equity and Support for 

Underserved Communities Through the Federal Government, as issued on February 16, 2023. 

22 See Executive Order 14008, on Tackling the Climate Crisis at Home and Abroad; OMB, CEQ, & CPO, M21-28,Interim Implementation Guidance for the Justice40 Initiative (July 20, 2021) 

https://www.whitehouse.gov/wp-content/uploads/2021/07/M-21-28.pdf; OMB, CEQ, & CPO, M-23-09, 

Addendum to the Interim Implementation Guidance for the Justice40 Initiative, M-21-28, on using the Climate 

and Economic Justice Screening Tool (CEJST) (Jan. 27, 2023), https://www.whitehouse.gov/wpcontent/uploads/2023/01/M-23-09_Signed_CEQ_CPO.pdf
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In this section, recipients should describe, as applicable, their efforts to promote equitable outcomes, 

including economic and racial equity, and their efforts to design, implement, and measure their SLFRF

program and projects with equity in mind. 

In describing their efforts to design their SLFRF program and projects with equity in mind, recipients 

may consider the following: 

a. Goals: Are there particular historically underserved, marginalized, or adversely affected groups 

that recipients intend to serve within their jurisdiction?

b. Awareness: How equitable and practical is the ability for residents or businesses to become aware 

of the services funded by SLFRF? 

c. Access and Distribution: Are there differences in levels of access to benefits and services across 

groups? Are there administrative requirements that result in disparities in ability to complete 

applications or meet eligibility criteria?

d. Outcomes: How are intended outcomes focused on closing gaps and/or reaching universal levels 

of service? How is the considering disaggregating outcomes by race, ethnicity, and other equity 

dimensions where relevant for the policy objective? 

In describing their efforts to implement their SLFRF program and projects with equity in mind, 

recipients may consider the following: 

a. Goals and Targets: Please describe how planned or current uses of funds prioritize economic and 

racial equity as a goal, name specific targets intended to produce meaningful equity results at 

scale, and include initiatives to achieve those targets.

b. Project Implementation: In addition, please explain how the jurisdiction’s overall equity strategy 

translates into focus areas for SLFRF projects and the specific services or programs offered by 

the jurisdiction in the following Expenditure Category, as indicated in the 2022 final rule. 

Negative Economic Impacts (EC 2): assistance to households, small businesses, and nonprofits to address impacts of the pandemic, which have been most severe among low-income 

populations. This includes assistance with food, housing, and other needs; employment 

programs for people with barriers to employment who faced negative economic impacts from 

the pandemic (such as residents of low-income neighborhoods, minorities, disconnected 

youth, the unemployed, formerly incarcerated people, veterans, and people with disabilities); 

services to provide long-term housing security and housing supports, address educational 

disparities, or provide child care and early learning services; and other strategies that provide 

impacted and disproportionately impacted communities with services to address the negative 

economic impacts of the pandemic

The first annual Recovery Plan, due in 2021, was required to describe initial efforts and intended 

outcomes to promote equity, as applicable. Beginning in 2022, each annual Recovery Plan must 

provide an update, using qualitative and quantitative data, on how the recipients’ approach achieved 

or promoted equitable outcomes or progressed against equity goals during the performance period, 

as applicable. Each jurisdiction should describe any constraints or challenges that impacted project 

success in terms of increasing equity. In particular, this section should describe the geographic and 

demographic distribution of funding, including whether it is targeted toward traditionally marginalized 

communities (recipients may reference the demographic data information in their Project and 

Expenditure Reports as relevant).

4. Community Engagement 

In this section, recipients should describe how their jurisdiction’s planned or current use of funds 

incorporates community engagement strategies including written feedback through surveys, project 

proposals, and related documents; oral feedback through community meetings, issue-specific 

listening sessions, stakeholder interviews, focus groups, and additional public engagement; as well 

as other forms of input, such as steering committees, taskforces, and digital campaigns that capture 

diverse feedback from the community. Recipients may describe completed or planned community 
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engagement strategies specifically focused on their SLFRF program and projects or community 

engagement strategies that included SLFRF among other government programs. Recipients should 

also describe how community engagement strategies support their equity goals, including 

engagement with communities that have historically faced significant barriers to services, such as

people of color, people with low incomes, limited English proficient populations, and other traditionally 

underserved groups. 

5. Labor Practices

In this section, recipients should describe workforce practices on any infrastructure projects or capital 

expenditures being pursued. How are projects using strong labor standards to promote effective and 

efficient delivery of high-quality infrastructure projects while also supporting the economic recovery 

through strong employment opportunities for workers? For example, report whether any of the 

following practices are being utilized: project labor agreements, community benefits agreements, 

prevailing wage requirements, and local hiring.

6. Use of Evidence

In this section of the Recovery Plan, recipients should describe whether and how evidence-based 

interventions and/or program evaluation are incorporated into their SLFRF program. Recipients may

include links to evidence standards, evidence dashboards, evaluation policies, and other public facing 

tools that are used to track and communicate the use of evidence and evaluation for Fiscal Recovery 

Funds. Recipients are encouraged to consider how a learning agenda, either narrowly focused on 

SLFRF or broadly focused on the recipient’s broader policy agenda, could support their overarching 

evaluation efforts in order to create an evidence-building strategy for their jurisdiction.23

In the Project Inventory section of the Recovery Plan (see Section 8 below), recipients should identify 

whether SLFRF funds are being used for evidence-based interventions24 and/or if projects are being 

evaluated through rigorous program evaluations that are designed to build evidence. In the Project 

Inventory, recipients must briefly describe the goals of the project and the evidence base for the 

interventions funded by the project. As part of the Project Inventory section, recipients must also 

specifically identify the dollar amount of the total project spending that is allocated towards evidencebased interventions for each project in the Expenditure Categories noted with an asterisk in Appendix 

1. Please note that to increase consistency, the Project and Expenditure report now also includes 

fields for recipients to identify the dollar amount of the total project spending that is allocated to 

evidence-based interventions and to indicate if a program evaluation of the project is being conducted.

Recipients are encouraged to reference relevant evidence clearinghouses, among other sources, to 

assess the level of evidence for their interventions and identify evidence-based models that could be 

applied in their jurisdiction; such evidence clearinghouses include the U.S. Department of Education’s 

What Works Clearinghouse, the U.S. Department of Labor’s CLEAR, and the Childcare & Early 

Education Research Connections and the Home Visiting Evidence of Effectiveness clearinghouses 

from Administration for Children and Families, as well as other clearinghouses relevant to particular 

projects conducted by the recipient. 

Recipients are exempt from reporting on evidence-based interventions in cases where a program 

evaluation is being conducted. In such cases where a recipient is conducting a program evaluation,

recipients must describe the evaluation design, including whether it is a randomized or quasiexperimental design; the key research questions being evaluated; whether the study has sufficient 

statistical power to disaggregate outcomes by demographics; and the timeframe for the completion 

of the evaluation (including a link to the completed evaluation if relevant).25 Once the evaluation has 

been completed, recipients must post the evaluation publicly and link to the completed evaluation in 

23 For more information on learning agendas, please see OMB M-19-23

24 As noted in Appendix 2, evidence-based refers to interventions with strong or moderate levels of evidence. 

25 For more information on the required standards for program evaluation, see OMB M-20-12.
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the Recovery Plan. Once an evaluation has been completed (or has sufficient interim findings to 

determine the efficacy of the intervention), recipients should determine whether the spending for the 

evaluated interventions should be counted towards the dollar amount categorized as evidence-based 

for the relevant project.

For all projects, recipients may be selected to participate in a national evaluation, which might, for 

example, study their project along with similar projects in other jurisdictions that are focused on the 

same set of outcomes. In such cases, recipients may be asked to share information and data that is 

needed for the national evaluation. 

Appendix 2 contains additional information on evidence-based interventions for the purposes of the 

Recovery Plan.

7. Performance Report

In this section, recipients should describe how performance management is incorporated into their 

SLFRF program, including how they are tracking their overarching jurisdictional goals for these funds 

as well as measuring results for individual projects. The recipient has flexibility in terms of how this 

information is presented in the Recovery Plan, and may report key performance indicators for each 

project, or may group projects with substantially similar goals and the same outcome measures. In 

some cases, the recipient may choose to include some indicators for each individual project as well 

as crosscutting indicators. Recipients may include links to performance management dashboards, 

performance management policies, and other public facing tools that are used to track and 

communicate the performance of Fiscal Recovery Funds. In addition to outlining in this section their 

high-level approach to performance management, recipients must also include key performance 

indicators for each SLFRF project in the Project Inventory section (described below in #8).

Performance indicators should include both output and outcome measures. Output measures, such 

as the number of students enrolled in an early learning program, provide valuable information about 

the early implementation stages of a project. Outcome measures, such as the percent of students 

reading on grade level, provide information about whether a project is achieving its overall goals. 

Recipients are encouraged to use logic models26 to identify their output and outcome measures. 

While the initial Recovery Plan focused heavily on early output goals, recipients should include the 

related outcome goal for each project and provide updated information on achieving these outcome 

goals in subsequent annual reports. In cases where recipients are conducting a program evaluation 

for a project (as described above), the outcome measures in the performance report should be aligned 

with those being evaluated in the program. As described in the 2022 final rule, to support their 

performance measurement and program improvement efforts, recipients are permitted to use funds 

to make improvements to data or technology infrastructure and data analytics, as well as perform 

program evaluations. 

While recipients have discretion on the full suite of performance indicators to include, a number of 

mandatory performance indicators and programmatic data must be included. These are necessary 

to allow Treasury to conduct oversight as well as understand and aggregate program outcomes 

across recipients. This section provides an overview of the mandatory performance indicators and 

programmatic data. This information should be included in the Project Inventory, but this data will also 

need to be entered directly into the Treasury reporting portal as part of the Project and Expenditure 

report, as Treasury has added these fields (for Tier 1 recipients only) to the Project and Expenditure 

report. Below is a list of required data for each Expenditure Category, where relevant. 

a. Household Assistance (EC 2.2), Long-Term Housing Security (EC 2.15-2.16) and Housing 

Support (EC 2.17-2.18):

26 A logic model is a tool that depicts the intended links between program investments and outcomes, 

specifically the relationships among the resources, activities, outputs, outcomes, and impact of a program.
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• Number of households receiving eviction prevention services (including legal representation) 

• Number of affordable housing units preserved or developed

b. Assistance to Unemployed or Underemployed Workers (EC 2.10) and Community Violence 

Interventions (EC 1.11): 

• Number of workers enrolled in sectoral job training programs

• Number of workers completing sectoral job training programs

• Number of people participating in summer youth employment programs

c. Addressing Educational Disparities (EC 2.24-2.26) and Addressing Impacts of Lost Instructional 

Time (EC 2.27):

• Number of students participating in evidence-based tutoring programs27

d. Healthy Childhood Environments (EC 2.11-2.14):

• Number of children served by childcare and early learning services (pre-school/pre-K/ages 3-

5) 

• Number of families served by home visiting

The initial report should have included the key indicators above. Each annual report thereafter should 

include updated data for the performance period as well as prior period data, and a brief narrative 

adding any additional context to help the reader interpret the results and understand any changes in 

performance indicators over time. To the extent possible, Treasury also encourages recipients to 

provide data disaggregated by race, ethnicity, gender, income, and other relevant factors.

8. Project Inventory

In this section, recipients should list the name and provide a brief description of each SLFRF funded 

project. Projects are 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 eligible government services or investments funded in whole or in part by SLFRF funding. 

For each project, recipients should include the project name, funding amount, identification number 

(the same identification number created by the recipient that matches the identification number used

in the quarterly Project and Expenditure Report), project Expenditure Category (see Appendix 1), and 

a description of the project that includes an overview of the main activities of the project, approximate 

timeline, primary delivery mechanisms and partners, and intended outcomes. Each jurisdiction should 

also include a link to the website of the project if available. This information will provide context and 

additional detail for the information reported quarterly in the Project and Expenditure Report.

For infrastructure projects, where relevant, recipients should describe how the project contributes to 

addressing climate change and/or advances the Justice40 Initiative28, which sets a target of providing 

40 percent of the overall benefits of certain federal investments, including climate and clean energy 

investments to disadvantaged communities.

As noted above in section 6, the Project Inventory must also include information about the dollar 

amount of the total project spending that is allocated towards evidence-based interventions (or 

describe how projects are being evaluated as noted above). As described above in section 7, the 

Project Inventory must also contain information about the performance indicators for each project, 

27 For more information on evidence-based tutoring programs, refer to the U.S. Department of Education’s 

2021 ED COVID-19 Handbook (Volume 2), which summarizes research on evidence-based tutoring programs 

(see the bottom of page 20.).

28 See Executive Order 14008, On Tackling the Climate Crisis at Home and Abroad and the Interim 

Implementation Guidance for the Justice40 Initiative, OMB M-21-28.
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including both those measures that recipients have defined for each project as well as the mandatory 

performance indicators defined by Treasury. 

Recipients have flexibility in the presentation and format of their Project Inventory, provided it includes 

the minimum required information. Recipients have the option of downloading a spreadsheet of the 

information entered into their Project and Expenditure Report to assist them in creating the Project 

Inventory in their Recovery Plan. However, recipients must ensure that their Project Inventory 

contains the additional information required by this guidance, including but not limited to information 

about performance measures and evidence/evaluation for each project. In all cases, recipients must 

post publicly (and submit to Treasury) a single PDF file of their Recovery Plan, which includes the 

Project Inventory. 

D. Distributions to NEUs 

Each state and territory is required to provide regular updates on their NEU distributions as well as 

their distributions to units of general local government within counties that are not units of general 

local government. The distribution template generally requests information on whether the local 

government has (1) received funding; (2) declined funding and requested a transfer to the state 

under Section 603(c)(4) of the Act; or (3) not taken action on its funding or declined funding. 

For NEUs, states and territories should be prepared to report on their information, including the 

following: 

• NEU name 

• NEU UEI number

• NEU Taxpayer Identification Number (TIN) 

• NEU Recipient Number (a unique identification code for each NEU assigned by the State or 

territory to the NEU as part of the request for funding) 

• NEU contact information (e.g., address, point of contact name, point of contact email 

address, and point of contact phone number)

• NEU authorized representative name and email address

• Initial allocation and, if applicable, subsequent allocation to the NEU (before application of 

the 75 percent cap)

• Total NEU reference budget (as submitted by the NEU to the State or territory as part of the 

request for funding)

• Amount of the initial and, if applicable, subsequent allocation above 75 percent of the NEU’s 

reference budget which will be returned to Treasury

• Payment amount(s)

• Payment date(s)

States with “weak” minor civil divisions (i.e., Illinois, Indiana, Kansas, Missouri, Nebraska, North 

Dakota, Ohio, and South Dakota) should also list any minor civil divisions that the state deemed 

ineligible.

For each eligible NEU that declined funding and requested a transfer to the state under Section 

603(c)(4) of the Social Security Act, the state or territory must also attach a form signed by the NEU, 

as detailed in the Guidance on Distributions of Funds to Non-Entitlement Units of Local 

Government. 
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Appendix 1: Expenditure Categories

Treasury’s 2022 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 began reporting

on a broader set of eligible uses and associated Expenditure Categories (“EC”), starting with the April 

2022 Project and Expenditure Report than they did in their interim reports, initial Recovery Plans, and 

January 2022 Project and Expenditure Report. The table below includes the ECs from the 2022 final 

rule, as well as a reference to previous ECs aligned with the 2021 IFR and used for reporting before 

this date. 

Treasury’s 2023 IFR describes how recipients may use SLFRF funds to provide emergency relief 

from natural disasters, build surface transportation infrastructure, and support community 

development. This table was updated in September 2023 to reflect the new eligible uses described in 

the 2023 IFR. 

The ECs listed below must be used to categorize each project as noted in Part 2 above. 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 ECs 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)

^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 EC29 Previous 

EC30

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

29 Under the 2022 final rule to be used starting with April 2022 reports or the 2023 IFR to be used starting with the October 

2023 reports

30 Under the 2021 IFR to be used in Interim Report and January 2022 Project and Expenditure Report
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Expenditure Category EC29 Previous 

EC30

Capital Investments or Physical Plant Changes to Public Facilities that 

respond to the COVID-19 public health emergency - 1.7

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

Aid to Impacted Industries

Aid to Tourism, Travel, or Hospitality^ 2.35 2.11
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Expenditure Category EC29 Previous 

EC30

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: Water, Sewer, and Broadband 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

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
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Expenditure Category EC29 Previous 

EC30

8: Emergency Relief from 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 

Underinsured 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 Activities 8.12

Other Emergency Relief: Natural Disaster that is Threatened to Occur in 

the Future 8.13 -

9: Surface Transportation projects

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 or retention 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 Title I 10.9 -

Payment of the cost of completing a project funded under title I of the 

Housing Act of 1949 10.10

Relocation payments and assistance for displaced individuals, families, 

businesses, organizations, and farm operations 10.11 -

Community development plan or policy-planning-management capacity 

development 10.12 -

Payment of reasonable administrative costs related to establishing and 

administering federally approved enterprise zones, administering the 

HOME program, or planning and executing community development and 

housing activities. 10.13 -

Provision of assistance for activities carried out by public or private 

nonprofit entities 10.14 -
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Expenditure Category EC29 Previous 

EC30

Assistance to carry out a neighborhood revitalization or community 

economic development or energy conservation project, or for 

development of shared housing opportunities 10.15 -

Development of energy use strategies 10.16 -

Assistance to private, for-profit entities to carry out economic 

development projects 10.17 -

Rehabilitation or development of housing assisted under 42 U.S.C. 

1437o 10.18 -

Technical assistance to public or nonprofit entities to increase their 

capacity to carry out neighborhood revitalization or economic 

development activities 10.19 -

Housing services 10.20 -

Assistance to institutions of higher education 10.21 -

Assistance to public and private organizations, agencies, and other 

entities to facilitate economic development 10.22 -

Activities necessary to make essential repairs and to pay operating 

expenses to maintain habitability of housing units acquired through tax 

foreclosure proceedings 10.23 -

Direct assistance to facilitate and expand homeownership 10.24 -

Construction or improvement of tornado-safe-shelters and assistance to 

nonprofit and for-profit entities for such construction or improvement 10.25 -

Lead-based paint hazard evaluation and reduction 10.26 -
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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 2022 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

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 
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January 2022 Expenditure Categories April 2022 Guidance

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

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.
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Appendix 2: Evidenced-Based Intervention Additional Information

What is evidence-based? 

For the purposes of the SLFRF, with the exception of investments in educational services (see 

additional information below), evidence-based refers to interventions with strong or moderate 

evidence as defined below: 

Strong evidence means that the evidence base can support causal conclusions for the specific 

program proposed by the applicant with the highest level of confidence. This consists of one or more 

well-designed and well-implemented experimental studies conducted on the proposed program with 

positive findings on one or more intended outcomes.

Moderate evidence means that there is a reasonably developed evidence base that can support 

causal conclusions. The evidence base consists of one or more quasi-experimental studies with 

positive findings on one or more intended outcomes OR two or more non-experimental studies with 

positive findings on one or more intended outcomes. Examples of research that meet the standards 

include: well-designed and well-implemented quasi-experimental studies that compare outcomes 

between the group receiving the intervention and a matched comparison group (i.e., a similar 

population that does not receive the intervention).

Preliminary evidence means that the evidence base can support conclusions about the program’s 

contribution to observed outcomes. The evidence base consists of at least one non-experimental 

study. A study that demonstrates improvement in program beneficiaries over time on one or more 

intended outcomes OR an implementation (process evaluation) study used to learn about and 

improve program operations would constitute preliminary evidence. Examples of research that meet 

the standards include: (1) outcome studies that track program beneficiaries through a service pipeline 

and measure beneficiaries’ responses at the end of the program; and (2) pre- and post-test research 

that determines whether beneficiaries have improved on an intended outcome.

For investments in educational services, "evidence-based", consistent with the American Rescue 

Plan Act, has the meaning in section 8101(21) of the Elementary and Secondary Education Act of 

1965, as amended (20 U.S.C. 6301 et seq.). Please see page 16 of this Frequently Asked Questions 

resource on the Department of Education's Elementary and Secondary School Emergency Relief 

Programs and Governor's Emergency Education Relief Programs for more information.
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Appendix 3: Expenditure Categories aligned with the 2021 Interim Final Rule

1: Public Health

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 Capital Investments or Physical Plant Changes to Public Facilities that respond to the 

COVID-19 public health emergency

1.8 Other COVID-19 Public Health Expenses (including Communications, Enforcement, 

Isolation/Quarantine)

1.9 Payroll Costs for Public Health, Safety, and Other Public Sector Staff Responding to 

COVID-19

1.10 Mental Health Services*

1.11 Substance Use Services*

1.12 Other Public Health Services

2: Negative Economic Impacts

2.1 Household Assistance: Food Programs* ^

2.2 Household Assistance: Rent, Mortgage, and Utility Aid* ^

2.3 Household Assistance: Cash Transfers* ^

2.4 Household Assistance: Internet Access Programs* ^

2.5 Household Assistance: Eviction Prevention* ^

2.6 Unemployment Benefits or Cash Assistance to Unemployed Workers*

2.7 Job Training Assistance (e.g., Sectoral job-training, Subsidized Employment, 

Employment Supports or Incentives)* ^

2.8 Contributions to UI Trust Funds

2.9 Small Business Economic Assistance (General)* ^

2.10 Aid to Nonprofit Organizations*

2.11 Aid to Tourism, Travel, or Hospitality

2.12 Aid to Other Impacted Industries

2.13 Other Economic Support* ^

2.14 Rehiring Public Sector Staff

3: Services to Disproportionately Impacted Communities

3.1 Education Assistance: Early Learning* ^

3.2 Education Assistance: Aid to High-Poverty Districts ^

3.3 Education Assistance: Academic Services* ^

3.4 Education Assistance: Social, Emotional, and Mental Health Services* ^

3.5 Education Assistance: Other* ^

3.6 Healthy Childhood Environments: Child Care* ^

3.7 Healthy Childhood Environments: Home Visiting* ^

3.8 Healthy Childhood Environments: Services to Foster Youth or Families Involved in 

Child Welfare System* ^

3.9 Healthy Childhood Environments: Other* ^

3.10 Housing Support: Affordable Housing* ^

3.11 Housing Support: Services for Unhoused Persons* ^
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3.12 Housing Support: Other Housing Assistance* ^

3.13 Social Determinants of Health: Other* ^

3.14 Social Determinants of Health: Community Health Workers or Benefits Navigators* ^

3.15 Social Determinants of Health: Lead Remediation ^

3.16 Social Determinants of Health: Community Violence Interventions* ^

4: Premium Pay

4.1 Public Sector Employees

4.2 Private Sector: Grants to Other Employers 

5: Infrastructure

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: Transmission & Distribution: Lead Remediation

5.13 Drinking water: Source

5.14 Drinking water: Storage 

5.15 Drinking water: Other water infrastructure

5.16 Broadband: “Last Mile” projects

5.17 Broadband: Other projects

6: Revenue Replacement

6.1 Provision of Government Services

7: Administrative 

7.1 Administrative Expenses 

7.2 Evaluation and Data Analysis 

7.3 Transfers to Other Units of Government

7.4 Transfers to Non-entitlement Units (States and territories only)
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Revision Log

Version Date Published Summary of changes

1.0 June 17, 2021 Initial publication

1.1 June 24, 2021 • Pg. 12, removed references to “summary” level with 

respect to reporting by Expenditure Categories in the 

Interim Report to avoid confusion. 

• Pg. 13, revised the coverage period end date for the 

Interim Report from June 30, 2021 to July 31, 2021 to 

align with the IFR.

• Pg. 13, removed references to “summary” level with 

respect to reporting by Expenditure Categories in the 

Interim Report to avoid confusion. 

• Pg. 31, removed references to “summary level” with 

respect to Expenditure Categories in Appendix 1 to avoid 

confusion. 

1.1 September 30, 2021 • Announced the extension in the Project and Expenditure 

Report submission date, originally due on October 31, 

2021.

2.0 November 5, 2021 • Updated Subrecipient Monitoring section to clarify 

beneficiaries and recipients. 

• Updated references to 2021 Interim Final Rule comment 

period as comment period is closed. 

• Updated reporting tiers, thresholds and timelines in Part 2 

Table 2, Reporting Requirements by recipient type, as 

well as Part 2 A and Part 2 B. 

• Updated reporting periods for Interim Report and Project 

and Expenditure reports.

• Added concept of Adopted Budget to Project and 

Expenditure Report data fields.

• Noted phase in of Required Programmatic Data in the 

Project and Expenditure Report.

• Removed certain data fields from the Ineligible Activities: 

Tax Offset Provision under the Recovery Plan. 

• Separated reporting of NEU Distributions (for States and 

territories) from the Interim Report and Project and 

Expenditure Reports as information will be provided on 

an ongoing basis. 

2.1 November 15, 2021 • Updated pages 9 and 11 to note that civil rights 

certification is not applicable to Tribal Governments.

3.0 February 28, 2022 • Updated to incorporate reporting updates under the 2022

final rule

4.0 June 10, 2022 • Updated Recovery Plan guidance to incorporate minor 

revisions

• Updated language around certain data fields that were 

required for April 2022 reporting

• Updated data fields for Ineligible Activities: Tax Offset 

Provision for the Project and Expenditure report

• Updated Broadband data fields

4.1 June 17, 2022 • Updated clerical errors in Ineligible Activities: Tax Offset 

Provision

4.2 August 15, 2022 • Updated to clarify resources for Uniform Guidance 

applicability and add a reference to an alternative to the 

Single Audit available for eligible recipients

5.0 September 20, 2022 • Updated to note phase in of broadband location by 

location data fields

5.1 June 1, 2023 • Updated to include Fabric ID and Provider ID fields for 

broadband location by location data collection.
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Version Date Published Summary of changes

5.2 September 27, 2023 • Updated to reflect changes from the 2023 Interim Final 

Rule

• Updated reporting related to subrecipient Unique Entity 

Identifier (UEI)

5.3 November 30, 2023 • Additional guidance associated with additional 

programmatic data (performance indicators) required 

from Tier 1 recipients

5.4 December 14, 2023 • Update related to Unique Entity Identifier (UEI) 

requirements