U.S. Department of the Treasury

SLFRF 2021 Reporting

State, local, territorial, and Tribal governments have been on the frontlines of responding to the immense public health and economic needs created by the COVID-19 public health emergency – from standing up vaccination sites to supporting small businesses – even as these governments confronted revenue shortfalls during the economic downturn. The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) are designed to deliver $350 billion to these governments to support the immediate pandemic response, bring back jobs, and lay the groundwork for a strong and equitable recovery.

Treasury launched the program and made SLFRF funds available to state, local, territorial, and Tribal government recipients on May 10, 2021. Treasury released initial guidance on recipients’ reporting and compliance requirements for these funds on June 17, 2021 and the initial round of financial and performance reports were due on August 31, 2021 as described below.

2021 Recovery Plan Performance Reports

States, territories, and cities and counties with populations over 250,000 residents that received funds by July 15, 2021 were required to submit annual Recovery Plan Performance Reports (Recovery Plans) to Treasury by August 31, 2021. Recipients that received funds after July 15 are required to submit their initial Recovery Plans 60 days after they received their award. Recipients were also required to post their Recovery Plans to a publicly available website.

The Recovery Plans provide the public and Treasury with an overview of how the largest State and Local Fiscal Recovery Funds recipients plan to use their funds to help turn the tide on the pandemic, address its economic fallout, and promote a strong and equitable recovery. Recovery Plans provide important information about recipients’ forward-looking strategy for how they plan to use funds between 2021 and the 2026 deadline for State and Local Fiscal Recovery Funds expenditures.

Based on initial Recovery Plan reports, Treasury estimated that by August 31, 2021, a brief time after the program’s launch, states had allocated approximately 45% of their State and Local Fiscal Recovery Funds. The Recovery Plans reflect the planning and implementation work recipients completed prior to July 31, 2021, at which time many recipients may have been awaiting approval of projects by legislative bodies or other governing bodies. In these cases, recipients were instructed to submit a Recovery Plan that includes information about any projects that are approved or authorized for release by July 31, 2021. The Recovery Plans posted to this website reflect the version submitted to Treasury as part of the 2021 Recovery Plan reporting cycle.

2021 Interim Report

States, U.S. territories, metropolitan cities, counties, and Tribal governments that received funds by July 15, 2021 were required to submit a one-time Interim Report to Treasury summarizing their use of State and Local Fiscal Recovery Funds from the date of award through July 31, 2021. Recipients that received funds after July 15th are required to submit their Interim Report 60 days after they received their award. Non-entitlement units of local government were not required to submit Interim Reports.

The Interim Reports provide the public and Treasury an initial snapshot of the first few months of obligations and expenditures as recipients began to use fiscal recovery funds to address local needs. Recipients reported obligations and expenditures in the Interim Reports according to the type of project the funds are used for, by “expenditure categories”, which correspond to the eligible uses and enumerated uses described in the Interim Final Rule. Through these reports, recipients shared information about their initial spending of State and Local Fiscal Recovery Funds to address the public health, negative economic impacts, and other needs created by the COVID-19 pandemic.

Of note, Interim Reports only reflect formal obligations (where a contract or similar transaction requiring paying for goods or services has been awarded) and expenditures (where the payments have been made for work completed) that were made by July 31, 2021. The Interim Reports do not include information on cases where funds have been allocated through legislative or other actions but where a formal obligation (contract) has not been made. As such, the Interim Reports should be viewed alongside Recovery Plans (described above), which provide important contextual information about how the largest recipients are planning to use their funds in the future. As noted above, as of the reporting date, a substantially higher share of funds had been allocated or appropriated by grantees than had been expended or obligated as captured in the Interim Report and as noted above that share has also grown considerably since the reporting date.

Note:

Treasury has currently published completed Interim Reports received as of September 17, 2021 and Recovery Plan Performance Reports submissions received as of December 15, 2021.

Treasury is not pre-approving projects. Releasing the dataset of Interim Reports and Recovery Plans 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 have been included in Recovery Plans or represented in Interim Report data.