Coronavirus State and Local Fiscal Recovery Funds (SLFRF)

Coronavirus State and Local Fiscal Recovery Funds (SLFRF) is sponsored by U.S. Department of the Treasury. The SLFRF program, part of the American Rescue Plan Act, provides resources to state, local, and tribal governments to respond to the COVID-19 pandemic and its economic impacts, and to build stronger, more equitable foundations for the future.

States and localities are using these funds for affordable housing acquisition, community land trusts, and housing development to address housing instability and homelessness.

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COVID19 Economic Relief 4. Assistance for State, Local, and Tribal Governments 5.

State and Local Fiscal Recovery Funds * COVID19 Economic Relief * Assistance for American Families and Workers * Assistance for Small Businesses * Assistance for State, Local, and Tribal Governments * State and Local Fiscal Recovery Funds * Reporting and Compliance * Additional Reporting Resources * Allocations and Payments * Local Assistance and Tribal Consistency Fund * Homeowner Assistance Fund * Emergency Rental Assistance Program * State Small Business Credit Initiative * Coronavirus Relief Fund * Assistance for American Industry * Terrorism and Illicit Finance * Financing the Government * Financial Markets, Financial Institutions, and Fiscal Service * Small Business Programs ## State and Local Fiscal Recovery Funds 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 were due on April 30, 2025 for Annual reporters due January 31, 2025 for quarterly reporters. **Treasury is committed to recouping funds used in violation of SLFRF rules and guidance. ** The deadline for the Quarter 2 (Q2) Project & Expenditure (P&E) Reports is upcoming.

Treasury has released new and updated resources, including the July 2026 Project and Expenditure Report User Guide to assist in reporting State and Local Fiscal Recovery Fund expenditures.

* July 2026 Project & Expenditure Report User Guide * Compliance and Reporting Guidance(Updated October 2025) * SLFRF Reporting How To Guide * Webinar:Updated FAQs on Obligations Webinarandslide 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 The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program authorized by the American Rescue Plan Act, delivered $350 billion to state, territorial, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency.

Through SLFRF, over 30,000 recipient governments across the country invested these funds to address the needs of their local communities and used these funds to: * Fight the pandemic and support families and businesses that struggled with its public health and economic impacts * Maintain vital public services amid declines in revenue resulting from the crisis ### RECIPIENTS GOVERNMENTS MAY USE SLFRF TO: * Replace lost public sector revenue * Respond to the public health and negative economic impacts of the pandemic * Provide premium pay for essential workers * Invest in water, sewer, and broadband infrastructure * Provide emergency relief from natural disasters or their negative economic impacts * Support surface transportation projects, utilizing funds for eligible projects through three pathways * Support Title I projects that are eligible activities under the Community Development Block Grant and Indian Community Development Block Grant programs * July 2026 Project & Expenditure Report User Guide * Updated Public Data: Dashboard (January 2026) * SLFRF April 2026 Newsletter | 2026 Annual & Q1 Reporting Deadline, Closeout Corner, Reporting How to Guide, Reporting Common Errors, Newly Released Resources and More * Reporting Resource: April 2026 Project & Expenditure Report User Guide * SLFRF Treasury Portal Account Access Help - Best Practices + Common Fixes * Reclassification How to Guide * Updated Public Data:Dashboard(October 2025) * **Reporting Resource:**January 2026 Project & Expenditure Report User Guide * November 2025 SLFRF Newsletter | Instructions to Return Unobligated Funds, Updated Closeout Corner, and More * **Updated Public Data:**Dashboard (July 2025) * **Guidance (Updated)**: State and Local Fiscal Recovery Funds Compliance and Reporting Guidance * **Reporting Resource:**October 2025 Project & Expenditure Report User Guide * **Updated Public Data:**Dashboard (April 2025) * **Reporting Resource:**July 2025 Project & Expenditure Report User Guide * **Updated Public Data:**Dashboard (January 2025) * April 2025 Reporting Webinar Materials * April 2025 SLFRF Newsletter | 2025 Annual & Q1 Reporting Deadline, Final 2025 Report Webinars, and More * **Guidance:**State and Local Fiscal Recovery Funds Frequently Asked Questions (FAQs) updated * **Reporting Resource:**Compliance and Reporting Guidance (Updated April 2025) * SLFRF Reporting How To Guide * **Reporting Resource**: April 2025 Project & Expenditure Report User Guide * **Quick Reference Guide:**Using SLFRF Funds to Replace Lost Revenue and Provide Government Services * 2025 Roadmap to Reporting * Notice to Recipients of SLFRF on Compliance Reviews and Related Recoupment Efforts (March 2025) * **Updated Public Data**: Blog Post and Dashboard (October 2024) * **Reporting Resource**: January 2025 Project & Expenditure Report User Guide * **Guidance (Updated)**: State and Local Fiscal Recovery Funds Compliance and Reporting Guidance * **Webinar**: SLFRF Educational Session for Counties and Cities Impacted by Hurricanes Helene and Milton (NACO / NLC / Treasury) | Slide Deck and Recording _The statements of the participating entities in this video are their own and were not made on behalf of Treasury.

The posting of this video is intended solely to assist recipients of SLFRF funds and should not be viewed as an endorsement by Treasury of the participating entities or their statements.

_ * **Updated Public Data**: Blog Post and Dashboard (July 2024) * **Guidance (Updated)**: State and Local Fiscal Recovery Funds Compliance and Reporting Guidance * **Reporting Resource**: October 2024 Project & Expenditure Report User Guide * **Webinar**: SLFRF Educational Session for Obligating Funds for Affordable Housing Projects (Lincoln Institute / Treasury) The statements of the participating entities in this video are their own and were not made on behalf of Treasury.

The posting of this video is intended solely to assist recipients of SLFRF funds and should not be viewed as an endorsement by Treasury of the participating entities or their statements. * **Webinar**:SLFRF Educational Session for Obligating Funds for Small Business and Workforce (Bloomberg Philanthropies / USCM / Treasury) The statements of the participating entities in this video are their own and were not made on behalf of Treasury.

The posting of this video is intended solely to assist recipients of SLFRF funds and should not be viewed as an endorsement by Treasury of the participating entities or their statements. * **Webinar:**SLFRF Educational Session for Obligating Funds (NACo / RFA / Treasury) The statements of the participating entities in this video are their own and were not made on behalf of Treasury.

The posting of this video is intended solely to assist recipients of SLFRF funds and should not be viewed as an endorsement by Treasury of the participating entities or their statements.

* **Resource:**Inter-Agency Agreement Quick Reference Guide * **Updated Public Data**Blog Post and Dashboard (April 2024) * **Guidance**: National Environmental Policy Act (NEPA) Compliance for SLFRF Title I Projects * **Reporting Resource**: July 2024 Project & Expenditure Report User Guide * **Guidance (Updated)**:State and Local Fiscal Recovery Funds Compliance and Reporting Guidance * Tool: Updated Affordable Housing How-To Guide * **Webinar**: Updated FAQs on Obligations Webinar and slide deck.

* **Reporting Resource**: April 2024 Project & Expenditure Report User Guide * **Guidance (Updated)**:State and Local Fiscal Recovery Funds Compliance and Reporting Guidance * **Blog**: January 2024 Quarterly Reporting Analysis * **Dashboard**: January 2024 SLFRF Reporting Dashboard * **Guidance**: State and Local Fiscal Recovery Funds Frequently Asked Questions (FAQs) updated * **Guidance**: State and Local Fiscal Recovery Funds Frequently Asked Questions (FAQs) updated * **Reporting Data**: October 2023 Quarterly Reporting Analysis * **Reporting Data**: October 2023 SLFRF Reporting Dashboard * **Guidance**: Obligation Interim Final Rule * **Guidance**: Obligation Interim Final Rule Quick Reference Guide * **Report**: Equitable Recovery in the United States * **Tool**: Playbook for recipient governments to increase housing stability * **Reporting Data**: July 2023 Quarterly Reporting Analysis * **Reporting Data**: July 2023 SLFRF Reporting Dashboard * **Guidance**: 2023 Interim Final Rule * **Guidance**: 2023 Overview of the Interim Final Rule * **Tool**: Biden-Harris Administration Outlines Strategies to Invest in High-Quality Workforce Development * **Reporting Data**: April 2023 Quarterly and Annual Reporting Analysis * **Reporting Data**: April 2023 SLFRF Reporting Dashboard * **Remarks**: Remarks by Deputy Secretary of the Treasury Wally Adeyemo at Treasury Department Convening on Leveraging State and Local Fiscal Recovery Funds to Support the Workforce * **Blog**: How State and Local Fiscal Recovery Funds Are Being Used to Boost Public Sector Capacity * **Factsheet**: SLFRF Housing Investments Factsheet * Frequently Asked Questions * Eligible Uses and Program Rules * Reporting and Compliance * Reporting Portal:ID.

me | Login. gov * Compliance and Reporting Guidance Program recipients with questions about reporting, technical issues, eligible uses of funds, or other items please visit the updated SLFRF Frequently Asked Questions (FAQs) and self-service resources. SLFRF FAQsSelf-Service Resources #### Receive SLFRF Updates Stay up-to-date with the latest program changes.

#### Read our past Newsletter Bulletins * SLFRF April 2026 Newsletter | 2026 Annual & Q1 Reporting Deadline, Closeout Corner, Reporting How to Guide, Reporting Common Errors, Newly Released Resources and More * November 2025 SLFRF Newsletter | Instructions To Return Unobligated Funds, Updated Closeout Corner, and More * April 2025 SLFRF Newsletter | 2025 Annual & Q1 Reporting Deadline, Final 2025 Report Webinars, and More * SLFRF July Newsletter | Reporting Resources, Obligation Resources, and More * April 2024 SLFRF Newsletter: Reporting Deadline, Obligation IFR FAQs, and More * March 2024 SLFRF Newsletter: Reporting Updates, Frequently Asked Questions, and More * December 2023 SLFRF Newsletter: Obligation IFR, Program Updates, and More * Special Edition June SLFRF NewsFlash: Updating User Roles #### Receive General Tribal Affairs Updates Stay up-to-date with Tribal Affairs program changes.

* Overview of the 2022 Final Rule * 2023 Interim Final Rule * Obligation Interim Final Rule * Obligation Interim Final Rule Quick Reference Guide * Overview of the 2023 Interim Final Rule * Guidance on Distribution of Funds to Non-entitlement Units of Local Government * List of Local Governments * Non-entitlement Unit of Local Government Definitional and Data Methodology * Overview of NEU Distribution Guidance (Webinar Deck for State Governments) * Interim Final Rule FAQs (Main) * FAQs (on Distribution of Funds to NEUs) * Non-entitlement Unit of Local Government Checklist for Requesting Initial Payment * Award Terms and Conditions for Non-entitlement Units of Local Government * Assurances of Compliance with Title VI of the Civil Rights Act of 1964 * Status of Payments to States for Distribution to Non-entitlement Units of Local Government * Compliance and Reporting Guidance * Update on Interpretation for the 75 Percent Budget Cap Calculation (NEUs) (06/30/21) * National Environmental Policy Act (NEPA) Compliance for SLFRF Title I Projects * Alcohol and Tobacco Tax and Trade (TTB) * Bureau of Engraving and Printing (BEP) * Bureau of the Fiscal Service (BFS) * Financial Crimes Enforcement Network (FinCEN) * Internal Revenue Service (IRS) * Office of the Comptroller of the Currency (OCC) * Report Scams, Fraud, Waste & Abuse ### U.S. Government Shared Services * Center for Financial Management * Treasury Direct Services for Governments * Financial Management (FM) Marketplace Catalog * Small Business Contacts * TreasuryDirect.

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