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 ensures an equitable, transparent, and responsible recovery for all Americans.

The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Program provides a substantial infusion of resources to communities working to turn the tide on the pandemic, address its economic fallout, and lay the foundation for a strong and equitable recovery.


On June 17, 2021, Treasury released the Compliance and Reporting Guidance for the SLFRF Program. 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 Interim Final Rule (IFR), and other regulatory and statutory requirements.

Recipients should use the reporting templates below to fulfill their reporting obligations as noted in the Compliance and Reporting Guidance. A User Guide is forthcoming which will provide additional details on submitting these reports through the Treasury Submission Portal.

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

  • Recovery Plan Template - 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

  • Draft Non-entitlement Units of Government (NEU) Template - Provides an update on distributions to individual NEUs, including whether the NEU has 1) received funding; 2) declined funding and requested a transfer to the State; or 3) not taken action on its funding.  Recipients must gather the information requested in the NEU template. This template is subject to change. Recipients must use the NEU Template that will be included in the Treasury Submission Portal to submit the information once the Treasury Submission Portal is open. 
  • NEU Distribution Template User Guide - provides instructions and additional details to assist recipients in completing the NEU reporting template.  


The SLFRF Reporting Guidance addresses priority areas for ensuring an equitable economic recovery, including provisions that are: 

  • 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 are 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 an equitable economic recovery, including provisions that prioritize equity, focus on economically distressed areas, support community empowerment, encourage strong labor practices, and spotlight evidence-based interventions.


Treasury facilitated a series of webinars to provide an overview of the SLFRF Compliance and Reporting Guidance issued on June 17, 2021.  Recipients have different reporting requirements based on population and amount of funding received, so recipients are encouraged review the appropriate materials for your recipient group.

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


Treasury will begin to accept recipients’ reports through the Treasury Submission Portal and will issue a User Guide and other reference materials before reporting deadlines.  





For general questions about this program, please e-mail

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Interim Final Rule
Fact Sheet
Frequently Asked Questions
Quick Reference Guide
Tribal Government Information
Non-Entitlement Unit Information