Treasury recently issued a Notice to SLFRF recipients that expresses the intent to vigorously monitor recipients’ methods of obligating funds by the December 31, 2024, deadline. Reports covering obligations through the obligation deadline are due on April 30, 2025 for Annual reporters and were due January 31, 2025 for quarterly reporters. Treasury is committed to recouping funds used in violation of SLFRF rules and guidance.
MARK YOUR CALENDARS
The deadline for the 2025 Annual and Quarter 1 (Q1) Project & Expenditure (P&E) Reports is upcoming. All SLFRF recipients are required to submit their reports by this deadline. Treasury has released new and updated resources, including the April 2025 Project and Expenditure Report User Guide to assist in reporting State and Local Fiscal Recovery Fund expenditures.
- SLFRF Reporting How To Guide
- Quick Reference Guide: Using SLFRF Funds to Replace Lost Revenue and Provide Government Services
- Compliance and Reporting Guidance (Updated April 2025)
- April 2025 Project & Expenditure Report User Guide
- 2025 Roadmap to Reporting
- Webinar: Updated FAQs on Obligations Webinar and slide deck
- Walk-through: Simplified Project & Expenditure Portal Demonstration 2023
- Updated Tool: Updated Affordable Housing How-To Guide
- Supplemental Guidance: National Environmental Policy Act (NEPA) Compliance for SLFRF Title I Projects
State, territorial, metropolitan city, county, Tribal governments, and non-entitlement units of local government that receive funding under the State and Local Fiscal Recovery Funds program have compliance and reporting requirements as provided in their Financial Assistance Agreement. These requirements support transparency, responsibility, and equity in use of these vital resources.
Compliance and Reporting Guidance
The most recent Compliance and Reporting Guidance for SLFRF recipients is now available (last updated April 2025).
Reporting User Guide
Recipients should refer to the following user guides for step-by-step guidance for submitting the required SLFRF reports using Treasury’s Portal.
- April 2025 Project and Expenditure Report User Guide
- January 2025 Project and Expenditure Report User Guide
- October 2024 Project and Expenditure Report User Guide
- Previous Project and Expenditure Report User Guides
Resources for Recovery Plan Performance Reports
States, territories, and metropolitan cities and counties with greater than 250,000 residents are required to submit to Treasury and publicly post on their website an annual Recovery Plan Performance Report each July.
- Compliance and Reporting Guidance (see section on Recovery Plan Performance Reports)
- Recovery Plan Performance Report User Guide
- Recovery Plan Template
Accessing the Treasury Reporting Portal
- Treasury Portal Instructions - Login.gov
- Treasury Portal Instructions - ID.me
- Compliance Portal Login and Account Validation
- Updating User Roles in Portal
Get Assistance Reporting Resources
Treasury has developed a wide variety of videos to help recipients access, complete, and submit reports.
- View reporting webinars and other resources
- Recipients that have remaining questions after reviewing all relevant reporting resources may email the Treasury Contact Center at SLFRF@treasury.gov
Questions
RECIPIENT COMPLIANCE AND REPORTING
Recipients are required to comply with Treasury’s Compliance and Reporting Guidance and meet compliance and reporting responsibilities defined in the Final Rule, which includes submitting mandatory periodic reports to Treasury. Recipients’ reporting requirements vary by the type and amount of funds received.
- Notice to Recipients of SLFRF on Compliance Reviews and Related Recoupment Efforts (March 2025)
- Supplemental Guidance: National Environmental Policy Act (NEPA) Compliance for SLFRF Title I Projects
- 2024 SLFRF Compliance Supplement
- 2023 SLFRF Compliance Supplement
- 2022 SLFRF Compliance Supplement
- 2021 SLFRF Compliance Supplement and Technical Update
For entities with Broadband Infrastructure Projects
Those recipients with projects improving Broadband Infrastructure should use the Updated Broadband Template 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)
- As provided for in each SLFRF award agreement, the Uniform Guidance applies to all uses of funds made available under those awards unless provided otherwise by Treasury, including broadband infrastructure projects. In response to questions from recipients and internet service providers, Treasury issued the SLFRF Supplementary Broadband Guidance regarding the application of the Uniform Guidance to broadband infrastructure projects.