Assistance Listings CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS
Overview
Objectives
Sections 602 and 603 of the Social Security Act as added by section 9901 of the American Rescue Plan Act of 2021 (the “Act”), Pub. L. No. 117-2 (Mar. 11, 2021) authorizes the Coronavirus State Fiscal Recovery Fund (CSFRF) and Coronavirus Local Fiscal Recovery Fund (CLFRF) respectively (referred to as the “Coronavirus State and Local Fiscal Recovery Funds” or “SLFRF”), which provides $350 billion in total funding to Treasury to make payments generally to States (defined to include the District of Columbia), U.S. Territories (defined to include, Puerto Rico, U.S. Virgin Islands, Guam, Northern Mariana Islands, and American Samoa), Indian Tribes, Metropolitan cities, Counties, and Nonentitlement units of local government to respond to the COVID-19 public health emergency or its negative economic impact, including to provide assistance to households, small business, nonprofits, and impacted industries, such as tourism, travel, and hospitality; respond to workers performing essential work during the COVID-19 pandemic by providing premium pay to eligible workers of the State, territory, Tribal government, metropolitan city, county, or nonentitlement units of local government performing essential work or by providing grants to eligible employers that have eligible workers; provide government services, to the extent of the reduction of revenue due to COVID-19 relative to revenues collected in the most recent full fiscal year of the State, territory, tribal government, metropolitan city, county, or nonentitlement units of local government; or make necessary investments in water, sewer, or broadband infrastructure. The Consolidated Appropriations Act, 2023 (Pub. L. No. 117–328 (Dec. 29, 2022)) amended sections 602 and 603 of the Social Security Act to authorize recipients also to use SLFRF funds to provide emergency relief from natural disasters or the negative economic impacts of natural disasters, including temporary emergency housing, food assistance, financial assistance for lost wages, or other immediate needs; and for certain infrastructure projects eligible under 26 programs administered by the Department of Transportation (Surface Transportation projects) and under title I of the Housing and Community Development Act of 1974 (Title I projects). No new awards are being made but existing projects are still active.
Examples of Funded Projects
Fiscal Year 2024: Responses to the COVID-19 public health emergency (such as distribution of vaccines) or its negative economic impacts, including providing assistance to households (such as through development of affordable housing), small business (such as technical assistance, counseling, or other services to support business planning for small businesses impacted by the pandemic), nonprofits (such as grants to support non-profits that experienced negative economic impacts of the pandemic), and impacted industries, such as tourism, travel, and hospitality; responding to workers performing essential work during the COVID-19 pandemic by providing premium pay to eligible workers of the State, territorial or tribal government performing essential work or by providing grants to eligible employers that have eligible workers; providing government services, to the extent of the reduction of revenue due to COVID-19 relative to revenues collected in the most recent full fiscal year of the State, territorial, or tribal government; or making necessary investments in water, sewer, or broadband infrastructure (such as remediating lead pipes or installing broadband infrastructure). Providing emergency relief from natural disasters or their negative economic impacts. Funding certain eligible Surface Transportation projects specified in the 2023 CAA. Investing in Title I projects that are eligible activities under the Community Development Block Grant and Indian Community Development Block Grant programs. Please visit our website (www.treasury.gov/slfrp) for specific examples of projects that recipients are carrying out with SLFRF funds.
Assistance Listing Description
Financial Information
Obligation(s) | FY 23 | FY 24 (est.) | FY 25 (est.) |
---|---|---|---|
Direct Payments for Specified Use Total | $45,132,526 | $5,111,212 | $0 |
Payments to Tribal Governments | $0 | $0 | $0 |
Payments to States for distribution to nonentitlement units of local government | $45,132,526 | $5,111,212 | $0 |
Payments to Counties | $0 | $0 | $0 |
Totals | $45,132,526 | $5,111,212 | $0 |
Range and Average of Financial Assistance
The range of assistance provided was determined by the type of applicant (State, U.S. Territory, Tribal government, Metropolitan city, County, or nonentitlement units of local government).
Accomplishments
Fiscal Year 2024: As of March 31, 2024, recipients of CSLFRF funds have reported making investments in key areas like housing, workforce, and infrastructure. Recipients have reported budgeting $19.6 billion for housing, for over 3,342 projects. Recipients have reported to Treasury nearly $13.1 billion budgeted for workforce projects, and more than $3.45 billion for premium pay projects, serving nearly 1,500,000 eligible workers. Recipients have also reported over 16,718 water, sewer, and broadband infrastructure projects totaling more than $34.6 billion budgeted.
Account Identification
20-1892-0-1-806
Criteria for Applying
Types of Assistance
C - Direct Payments for Specified Use
Credentials and Documentation
Applicant Eligibility
Designations
State, Local (includes State-designated lndian Tribes, excludes institutions of higher education and hospitals, U.S. Territories and possessions, State (includes District of Columbia, public institutions of higher education and hospitals), Federally Recognized lndian Tribal GovernmentsStates (defined to include the District of Columbia), U.S. Territories (Puerto Rico, U.S. Virgin Islands, Guam, Northern Mariana Islands, and American Samoa), Tribal governments, Metropolitan cities, nonentitlement units of local government (through states) and Counties
Beneficiary Eligibility
Designations
Individual/Family, Small business, Public nonprofit institution/organization, Private nonprofit institution/organizationLength and Time Phasing of Assistance
For public health and negative economic impacts, premium pay, revenue loss, and water, sewer, and broadband infrastructure eligible use categories, funds are available to cover eligible costs and incur obligations by December 31, 2024, and such obligations must be expended by December 31, 2026. Recipients may use award funds to cover eligible costs incurred during the period that begins on March 3, 2021, and ends on December 31, 2024. For the emergency relief from natural disasters eligible use category, funds are available to cover eligible costs and incur obligations by December 31, 2024, and such obligations must be expended by December 31, 2026. Recipients may use award funds to cover eligible costs incurred during the period that begins on December 29, 2022, and ends on December 31, 2024. For the Surface Transportation projects and Title I projects eligible use categories, funds are available to cover eligible costs and incur obligations by December 31, 2024, and such obligations must be expended by September 30, 2026. Recipients may use award funds to cover eligible costs incurred during the period that begins on December 29, 2022, and ends on December 31, 2024. Method of awarding/releasing assistance: lump sum
Use of Assistance
Designations
No Functional Application/Unlimited ApplicationFor all recipients, funds may be used for the following eligible activities: 1) Response to the COVID-19 public health or economic crisis, including aid to households, small business, non-profits, or impacted industries; 2) Premium pay to essential employees, both public and private; 3) Provide government services, to the extent of revenue lost due to COVID-19; 4) Make necessary investments in water, sewer, or broadband infrastructure; 5) Provide emergency relief from natural disasters; 6) Surface Transportation projects; and 7) Title I projects.A State, the District of Columbia, or U.S. Territory may not use SLFRF funds to directly or indirectly offset a reduction in its net tax revenue or deposit any SLFRF into any pension fund pursuant to section 602(c)(2). Metropolitan cities, Counties, and Nonentitlement units of local government may not use SLFRF funds for deposits into any pension fund pursuant to section 603(c)(2).
Applying for Assistance
Deadlines
Deadlines do not apply.
Preapplication Coordination
Preapplication coordination is not applicable. Environmental impact information is not required for this program. This program is excluded from coverage under E.O. 12372.
Application Procedures
2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to this program. Not Applicable. No new awards will be made in FY 2025.
Criteria for Selecting Proposals
Not Applicable. No new awards will be made in FY 2025.
Award Procedure
Not Applicable. No new awards will be made in FY 2025.
Date Range for Approval/Disapproval
Not Applicable. No new awards.
Renewals
Not Applicable. No renewals, temporary program.
Appeals
Not Applicable. No new awards.
Compliance Requirements
Policy Requirements
Subpart B, General provisions
Subpart C, Pre-Federal Award Requirements and Contents of Federal Awards
Subpart D, Post Federal; Award Requirements
Subpart E, Cost Principles
Subpart F, Audit Requirements
Not Applicable
Additional Information: The following 2 CFR Policy requirements also apply to this assistance listing: • 2 C.F.R. Part 25, Universal Identifier and System for Award Management; • 2 C.F.R. Part 170, Reporting Subaward and Executive Compensation Information; and • 2 C.F.R. Part 180, OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (Non-procurement). The following 2 CFR Policy requirements are excluded from coverage under this assistance listing: • For 2 CFR Part 200, Subpart C, the following provisions do not apply to the SLFRF program: o 2 C.F.R. § 200.204 (Notices of Funding Opportunities); o 2 C.F.R. § 200.205 (Federal awarding agency review of merit of proposal); o 2 C.F.R. § 200.210 (Pre-award costs); and o 2 C.F.R. § 200.213 (Reporting a determination that a non-Federal entity is not qualified for a Federal award). • For 2 CFR Part 200, Subpart D, the following provisions do not apply to the SLFRF program: o 2 C.F.R. § 200.305 (b)(8) and (9) (Federal Payment); o 2 C.F.R. § 200.308 (revision of budget or program plan); o 2 C.F.R. § 200.309 (modifications to period of performance); and o 2 C.F.R. § 200.320(c)(4) (noncompetitive procurement). • In addition, Treasury has published Frequently Asked Questions (FAQs) that discuss the applicability of certain sections of 2 C.F.R. Part 200. See FAQ 13.15 that provides information on 2 C.F.R. Part 200 and its applicability to revenue replacement. The FAQs are available at this link: https://home.treasury.gov/system/files/136/SLFRF-Final-Rule-FAQ.pdf.
Reports
Program Reports: States (defined to include the District of Columbia), U.S. Territories, Metropolitan cities, Counties, and Tribes were required to submit one Interim Report by August 31, 2021. The Interim Report was a one-time report and included an initial overview of status and uses of funding. States (defined to include the District of Columbia), U.S. Territories, and Metropolitan cities and Counties with a population greater than 250,000 or an allocation greater than $10 million, Tribal governments with an allocation greater than $30 million, and non-entitlement units of local government with an allocation greater than $10 million are required to provide Project and Expenditure reports quarterly. The first quarterly Project and Expenditure report was due January 31, 2022, except NEUs were not required to provide Project and Expenditure reports until April 30, 2022. The subsequent quarterly reports will cover one calendar quarter and must be submitted to Treasury by the last day of the month following the end of the period covered. Metropolitan cities and counties with a population less than 250,000 and an allocation less than $10 million, Tribal governments with an allocation less than $30 million, and non-entitlement units of local governments with an allocation less than $10 million are required to provide Project and Expenditure reports annually. The first annual Project and Expenditure report was due by April 30, 2022. The subsequent annual reports cover one calendar year and must be submitted to Treasury by April 30 of each year. The Project and Expenditure reports include financial data, information on contracts and subawards over $50,000, types of projects funded, and other information regarding a recipient’s utilization of the award funds. States, U.S. Territories, and Metropolitan cities and Counties with a population that exceeds 250,000 residents also are required submit an annual Recovery Plan Performance report (Recovery Plan) to Treasury. The annual Recovery Plan provides information on the projects that large recipients are undertaking with program funding and how they plan to ensure program outcomes are achieved in an effective, efficient, and equitable manner. It includes key performance indicators identified by the recipient and some mandatory indicators identified by Treasury. The Recovery Plan will be posted on the website of the recipient as well as provided to Treasury.
Audits
https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-F
Additional audit requirements:
Certain SLFRF recipients are provided with an option to have an alternative compliance examination engagement in lieu of a Single Audit or a Program-Specific Audit under 2 C.F.R. Part 200, Subpart F. Refer to Section 2 of the 2025 SLFRF Compliance Supplement for additional information.
Records
Financial records, supporting documents, and all other records pertinent to the award must be retained by the recipients in accordance with the Financial Assistance Agreement.
Regulations, Guidelines, and Literature
Treasury has published a Final Rule (31 C.F.R. Part 35) on the program guidelines in the Federal Register. See 87 FR 4338 (January 27, 2022). Treasury has published the 2023 Interim Final Rule on the program guidelines related to the eligible use categories added by the Consolidated Appropriations Act, 2023 in the Federal Register. See 88 FR 64986 (Sept. 20, 2023). The 2023 Interim Final Rule amends 31 C.F.R. Part 35. Treasury has published an Obligation Interim Final Rule, which amends 31 C.F.R. Part 35. See 88 FR 80584 (Nov. 20, 2023). For the most up to date information, including Frequently Asked Questions and Compliance and Reporting Guidance, please visit our website www.treasury.gov/slfrp.
Formula and Matching Requirements
Contact Information
Regional or Local Locations:
None.Headquarters Office:
1500 Pennsylvania Avenue NW,
Washington, DC 20220
SLFRF@treasury.gov
202-622-2000
History
- 2024Published
CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS
- 2023Published
CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS
- 2022Published
CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS
- 2021Published
CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS
- 2021Published
CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS