Recipient Compliance and Reporting Responsibilities

State, territorial, metropolitan city, county, Tribal governments, and Non-Entitlement Units that receive funding from the State and Local Fiscal Recovery Funds Programs are required to meet compliance and reporting responsibilities. This supports transparency, responsibility, and equity in use of these vital resources.

Program recipients with questions about reporting, technical issues, eligible uses of funds, or other items click here for self-service resources.

The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program, a part of the American Rescue Plan, delivers $350 billion to state, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency.


Treasury released the updated Compliance and Reporting Guidance for the SLFRF Program (last updated September 20, 2022). The guidance provides additional detail and clarification for each recipient’s compliance and reporting responsibilities, and should be read in concert with the Award Terms and Conditions, the authorizing statute, the final rule, and other regulatory and statutory requirements.

Treasury is now accepting the Project and Expenditure Reports for SLFRF recipients through Treasury’s Portal.

Treasury has provided a list for Recipients to identify their Reporting Tiers here.

User Guides

Recipients should refer to the following user guides for step-by-step guidance for submitting the required SLFRF reports using Treasury’s Portal:

For States, territories, and metropolitan cities and counties with greater than 250,000 residents

  • July 2022 Recovery Plan Performance Report User Guide
  • Recovery Plan Template (updated for July 2022 reporting) - Required to be published annually on the recipient’s website and provided to Treasury. The Recovery Plan Performance Report will contain detailed project performance data, including information on efforts to improve equity and engage communities.   This is a recommended template but recipients may modify this template as appropriate for their jurisdiction as long as it includes the required reporting elements.

For States and territories

For Non-entitlement units of local government (NEU)

For entities with Broadband Infrastructure Projects

Those recipients with projects improving Broadband Infrastructure should use the Updated Broadband Template (available soon) to enter information on the nature of the projects undertaken with SLFRF funds.

  • The highly preferred and Treasury-encouraged method for generating latitude/longitude data for each location to which service is to be installed is through the use of a commercially available GPS-encoded device physically present at the location. More guidance regarding this preferred method, Geolocation with GPS in the Field, can be found in Geolocation Methods.
  • The latitude/longitude data for each location to which service is designed to be installed should be situated at the structure that is the broadband serviceable location.
  • Additionally, starting with the July 2023 Report, Treasury will be requesting:
    • The unique Location ID (from the FCC’s Broadband Serviceable Fabric Locations), and
    • The Provider ID (from the FCC-provided ID # that all ISPs that have filed or will file with the FCC’s Broadband Data Collection)


Treasury Portal Instructions -

Treasury Portal Instructions -

Compliance Portal Login and Account Validation

Updating User Roles in Portal


The SLFRF Reporting Guidance addresses priority areas for the SLFRF reporting process, specifically that it is:

  • Accountable: The SLFRF requires program and performance reporting to build public awareness, increase accountability, and monitor compliance of eligible uses.  Recipients are required to account for every dollar spent and provide detailed information on how funds are used.  
  • Transparent: Large recipients will publish a detailed Recovery Plan each year so the public is aware of how funds are being used and outcomes being achieved; Treasury will provide comprehensive public transparency reports each quarter across all recipients.  
  • User friendly: SLFRF reporting has improvements requested by recipients of CARES Act funding, including deadlines 30 days after the close of the reporting period (versus 10 days in CARES), streamlined requirements for smaller funding recipients, and increased availability of bulk upload capabilities. 
  • Focused on Recovery: The SLFRF reporting guidance addresses priority areas for a strong economic recovery, including provisions that prioritize equity, focus on economically distressed areas, support community empowerment, encourage strong labor practices, and spotlight evidence-based interventions.



Compliance and Reporting Guidance

Treasury facilitated a series of webinars to provide an overview of the SLFRF Compliance and Reporting Guidance originally issued on June 17, 2021 under the Interim Final Rule. Recipient should refer to the latest version of the Compliance and Reporting Guidance (last September 20, 2022).

Please note that these materials provide an overview of the guidance and should not be used as a substitute for reviewing the guidance in full, as well as the Award Terms and Conditions, the authorizing statute, the Interim Final Rule, the Final Rule (effective April 1, 2022), and other regulatory and statutory requirements.

States, Territories and Cities/Counties with population greater or equal to 250,000

Counties/Cities with population less than 250,000 and awards over $5M

Counties/Cities with population less than 250,000 and awards under $5M

Tribal Governments

Additional Resources

The SLFRF Equity and Outcomes Resource Guide provides examples of approaches and tools recipients are using in the areas of equity, community engagement, evidence-based investments, and performance management.

SLFRF Equity and Outcomes Resource Guide

Informational Webinars

Affordable Housing

On August 10th, Treasury hosted a webinar on recently released State and Local Fiscal Recovery Funds guidance for housing production and preservation. During the session, Treasury provided an overview of guidance, which increases flexibility to use SLFRF to fully finance long-term affordable housing loans and expands presumptively eligible affordable housing uses to further maximize the availability of SLFRF funds for affordable housing.

SLFRF Affordable Housing Production & Preservation Presentation

SLFRF Affordable Housing Production & Preservation Webinar

Evidence and Evaluation

On June 16, 2022 Treasury hosted a technical assistance webinar on performance metrics and evaluation, providing examples on how these can be incorporated into SLFRF spending and reporting.

Metrics and Evaluation Webinar

Metrics and Evaluation Presentation

On August 11, 2021 Treasury hosted a technical assistance webinar on evidence and evaluation, including topics such as how to define evidence, how to identify evidence-based interventions, how to effectively implement such interventions, how to use evaluations to generate new evidence, and resources that are available to assist jurisdictions in performing evaluations.

Evidence and Evaluation Webinar

Evidence and Evaluation Presentation

Promoting a More Equitable Economic Recovery

On June 15, 2022 Treasury hosted a technical assistance webinar on promoting a more equitable economic recovery by incorporating equity and community engagement in the use of SLFRF funds, including tools for governments that are just starting this work or those seeking opportunities to enhance efforts already underway.

Equity and Community Engagement Webinar

Equity and Community Engagement Presentation

On August 18, 2021 Treasury hosted a technical assistance webinar on equity in the State and Local Fiscal Recovery funds. The webinar addressed topics such as defining equity, assessing disparate impacts in communities, and considering ways to address equity gaps. Featured speakers shared success stories and information on how jurisdictions can support a more equitable economic recovery.

Equitable Economic Recovery Webinar

Equitable Economic Recovery Presentation

Additional webinars will be offered in the future on targeted topics relevant to SLFRF reporting and compliance responsibilities.


For general questions about this program, please e-mail

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To support transparency, Treasury will publish data reported by recipients throughout the SLFRF program. Data users should refer to Treasury’s Compliance and Reporting Guidance for additional context on reporting fields. Published reporting fields may change over time.

Treasury is not pre-approving projects. Releasing these data does not indicate that Treasury has made a determination about project eligibility. Furthermore, Treasury cannot confirm the accuracy of submitted information, including financial data. SLFRF projects announced by jurisdictions after the reporting period may not be included in reporting data.

The largest SLFRF recipients report data on a quarterly basis and are included in the “quarterly reporting” file, while smaller recipients report annually and will be included in an “annual reporting” file. Due to privacy considerations, Treasury does not release reporting information from Tribal governments.

Links to each dataset will be added below as they become available, as well as analysis of the data, when available.

2021 Interim Reports and Recovery Plans

January 2022 Quarterly Reporting: Data through December 31, 2021

January 2022 Quarterly Reporting: Analysis: Early Trends in How Local Governments are Using Fiscal Recovery Funds

April 2022 Quarterly and Annual Reporting: Data through March 31, 2022

April 2022 Quarterly and Annual Reporting Analysis - How Governments are Addressing Urgent Needs

July 2022 Quarterly Reporting: Data through June 30, 2022

July 2022 Quarterly Reporting Analysis - How Governments are Addressing Urgent Needs

October 2022 SLFRF Reporting Dashboard

October 2022 Quarterly Reporting: Data through September 30, 2022 (Updated 03/03/2023)

October 2022 Quarterly Reporting Analysis - How Governments are Addressing Urgent Needs

USASpending – SLFRF Subaward Reporting

January 2023 Quarterly Reporting Analysis

January 2023 SLFRF Reporting Dashboard

January 2023 Quarterly Reporting: Data through December 31, 2022


2021 Compliance Supplement Addenda 1 & 2 and Technical Update
Final Rule
Overview of the Final Rule
Interim Final Rule Fact Sheet
Interim Final Rule Frequently Asked Questions
Interim Final Rule Quick Reference Guide
Tribal Government Information
Non-Entitlement Unit Information